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Archive for February, 2021
Small Business Entrepreneur

1. Introduction In order to attract foreign investment and boost economy chapter XII of the Tax Code of Georgia offers a special taxation regime for small business entrepreneurs, which imposes significant tax benefits. In general, according to Georgian lax legislation the income of a natural person is taxed at 20% (with some exceptions) of income[...]

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Special Trading Company

1. Introduction In order to further improve the business environment in the country, to strengthen Georgia's potential as a regional hub, and to increase the interest of multinational international companies, the Government of Georgia allows companies to obtain "Special Trading Company" status and benefit from corporate profit tax.  This status refers to specific activity, which[...]

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