Virtual Zone Status Registration for IT Companies
Contents
- Setup in 1-2 Business Days
- Eligible For 1% Tax Rate
- No Physical Visit Required
- Multi-Currency Banking
NOMOS Georgia specializes in obtaining Virtual Zone Person Status for IT companies. Our experienced legal team assists with structuring your business, preparing the application, and communicating with the Ministry of Finance, ensuring that your technology company benefits from the maximum available tax advantages.
What Is Virtual Zone Person Status?
Virtual Zone Person Status is a special legal and tax certification granted to Georgian-registered legal entities (typically Limited Liability Companies (LLCs)) whose primary business activities involve information technology, including software research and development, software engineering, digital product creation, and other qualifying IT services.
Under Georgian legislation, companies holding this status are exempt from 15% corporate income tax and 18% Value Added Tax (VAT) on income derived from supplying their own IT products or services to non-resident individuals or foreign legal entities outside Georgia.
Who Is the Virtual Zone Person Status Service For?
This preferential status is intended for technology businesses that develop their own digital products for international markets.
It is particularly suitable for:
- Software development companies and web development agencies.
- SaaS (Software-as-a-Service) startups and mobile application developers.
- Game development studios and companies operating in the Artificial Intelligence (AI) sector.
What Does NOMOS Georgia's Virtual Zone Person Service Include?
We provide comprehensive legal support throughout both the application process and the ongoing maintenance of your Virtual Zone status.
Our services include:
- Registration of a Georgian legal entity (LLC) and establishment of an appropriate corporate structure.
- Preparation of your company’s technical portfolio and detailed project descriptions in accordance with the Ministry of Finance’s requirements.
- Submission of the electronic application and monitoring of the certification process until approval.
- Ongoing advisory services regarding economic substance requirements, including local personnel, operational expenses, and business activities.
Why Choose NOMOS Georgia?
In recent years, the Ministry of Finance and the Georgian tax authorities have significantly increased scrutiny of Virtual Zone companies.
Authorities now require evidence that qualifying IT products are genuinely developed in Georgia and that companies are not merely acting as intermediaries.
The legal team at NOMOS Georgia understands these regulatory expectations and helps you structure your business operations in a way that ensures your Virtual Zone status remains secure, compliant, and sustainable during regulatory reviews and tax audits.
Highly qualified attorneys providing reliable, compliant, and strategic legal solutions.
Streamlined digital processes allowing you to manage your legal affairs from anywhere.
Clear, upfront costs with absolutely no hidden fees, ensuring full financial predictability.
What Will You Receive?
Upon completion of our services, you will receive an official electronic certificate issued by the Ministry of Finance of Georgia, granting your company Virtual Zone Person Status.
This certification provides the legal basis for operating an international IT business from Georgia while benefiting from exemptions from corporate income tax and VAT on qualifying foreign-source transactions.
Frequently Asked Questions
Does the 0% tax regime apply to IT services provided within Georgia?
No. If your IT products or services are supplied to customers within the Georgian domestic market, they are taxed under the standard tax regime, including 15% corporate income tax and 18% VAT, where applicable.
Are dividends distributed by a Virtual Zone company taxable?
Yes. Dividends distributed by a company holding Virtual Zone Person Status are subject to the standard 5% dividend tax under Georgian tax legislation.
Our legal experts are ready to guide you through establishing your corporate presence in Georgia with turnkey support.