How to register an LLC in Georgia (2026)
The Georgian LLC checklist separates verified NAPR and Tax Code facts from the nominal wage and unresolved ownership or licensing questions.
Company facts
| Fact | Published value |
|---|---|
| Legal form | limited liability company |
| Local form | შპს |
| Minimum capital | not published — we could not confirm this at an official source on 2026 |
| State fee | 200 GEL standard registration fee (NAPR Fees and Terms; effective 2026) |
| Registration time | 1 working day (NAPR Fees and Terms; effective 2026) |
| Registry | National Agency of Public Registry (NAPR), Registry of Entrepreneurs and Non-Entrepreneurial (Non-Commercial) Legal Entities |
| Portal | https://napr.gov.ge/en/page/fees-and-terms |
| Notary required | not published — we could not confirm this at an official source on 2026 |
| Foreign sole owner | not published — we could not confirm this at an official source on 2026 |
| Corporate tax | 15 % of taxable profit (Tax Code of Georgia, Article 98; effective 2026) |
| VAT threshold | 100000 GEL VAT-taxable transactions in any 12 consecutive months (Tax Code of Georgia, VAT registration provision; effective 2026) |
Step by step
- Choose the LLC form and confirm the intended activity and any licence requirement.
- Prepare the charter, founder identity, signatures and foreign documents in the form required by the current NAPR route.
- Confirm capital, fee, timing and notary treatment against the current NAPR fees and terms page.
- Submit through the official registration channel and retain the registry response and tax-registration evidence.
- Confirm corporate tax, VAT and small-business treatment separately because incorporation does not settle those regimes.
- Check pension coverage and the real gross salary before making the first employment offer.
Taxes the new company will meet
The record publishes 15% profit tax, 18% VAT, the GEL 100,000 VAT threshold and small-business regimes, but eligibility and free-zone treatment remain condition-specific.
Employing your first person
Use GEL 1,000 only as a scenario, then confirm the actual salary, funded-pension coverage, employer registration and any small-business or activity-specific tax treatment before hiring.
Editor's note
The registration evidence states that The Georgian LLC evidence is separate from the nominal wage figure and verifies the company, signature, registration-fee and timing framework without turning an unresolved owner or director question into a permission.
Incorporation does not settle VAT, small-business eligibility, licensing or pension coverage, so a foreign founder should confirm those issues with NAPR and the Tax Code before taking on a worker.