← Back to Georgia
🇬🇪
Virtual Zone Person Status
Georgia · Special Tax Regime · 2026
Last reviewed:
Flat Rate
0%
How it works
Virtual Zone Persons pay 0% income tax on IT services revenue from foreign clients; 5% dividend withholding applies.
Who qualifies?
IT companies and freelancers providing services to clients outside Georgia
Regime vs. Standard Rate
| Scenario | Rate / Tax |
|---|---|
| Standard Georgia top rate | 20% |
| Virtual Zone Person Status rate | 0% |
| Potential saving vs. standard (at $100k) | Up to 20% lower |
Calculate your take-home under Virtual Zone Person Status
Enter your salary and select Georgia + the virtual-zone regime in our calculator.
Not tax advice. Regime rules change — always verify with a qualified local tax advisor. See our methodology for data sources.