Starting or running a company in Georgia involves four connected areas: the company itself, tax, accounting and customs. This guide explains how they fit together, what each Georgian law covers, and links to our detailed articles. It contains no tax rates or thresholds, because those change; MITC confirms the current figures for your case.
1. Choose and register the company form
The Law on Entrepreneurs defines the company forms (such as limited liability company, joint-stock company and individual entrepreneur), how they are registered and managed, and the rights and liability of partners, shareholders and directors. Pick the form that matches the number of owners, the liability you accept and your plans for growth.
Tax rates and rules explained
2. Understand the tax system
The Tax Code sets out the taxes (income, profit, VAT, property, excise and others), who must register and file, how returns and payments are made, and the rights of taxpayers, including audits and appeals. Start with these articles:
- VAT registration in Georgia: who must register and when
- Corporate tax management and tax planning
- Import tax in Georgia
3. Keep proper accounting
The Law on Accounting, Reporting and Audit sets accounting and financial reporting requirements by company category, the standards used, record keeping and audit duties. Good accounting also protects cash flow and decisions:
- The role of accountants in business success
- Is the real problem in your business cash flow or accounting?
- How liquidity management can transform your organization
- Financial risk management in inflationary conditions
- Green accounting
4. Trade across the border: customs
The Customs Code regulates the import, export and transit of goods, customs value, duties and procedures, declarations and the duties of importers and customs brokers.
5. Plan for growth and risk
- Business consultant
- Characteristics of a successful business
- Networking in sales
- Bankruptcy of a company
Practical guides for owners
Official updates we follow
Our Knowledge center keeps a Laws section with the latest consolidated versions and recent changes of the Tax Code, Customs Code, Law on Entrepreneurs and Law on Accounting, Reporting and Audit.
Moving to Georgia with your business?
See our pillar guide to residence permits in Georgia, including the work, investment and IT permits.
MITC prepares the documents, checks your eligibility and submits the application. Contact us for a consultation.
