Georgia

Company Formation in Georgia

Company formation and entity choice in Georgia (the country, GE) for 2026, under the Law of Georgia on Entrepreneurs (No 875-V of 2 August 2021, in force 1 January 2022). Covers the legal forms (individual entrepreneur, general and limited partnership, limited liability company, joint-stock company, cooperative) and branches of foreign companies; capital rules (no minimum for an LLC, GEL 100,000 for a joint-stock company); the instrument of incorporation and how signatures are certified; registration with the National Agency of Public Registry (NAPR), which also gives tax registration; NAPR fees (company GEL 200 next working day or GEL 400 same day; individual entrepreneur GEL 26 or GEL 75); the 1 April 2026 re-registration deadline for older companies; VAT registration at GEL 100,000; and annual financial statements to SARAS by 1 October by size category. Trigger phrases: register a company in Georgia, Georgian LLC, shps, NAPR registration fee, Law on Entrepreneurs Georgia, individual entrepreneur Georgia registration. Out of scope: profit tax (ge-corporate-income-tax), VAT (georgia-vat), tax regimes (georgia-tax-optimization).