GEORGIA: Tax Incentive Regimes - Special Trading Company (STC) & Free Industrial Zone (FIZ)
This guide provides a structured overview of Georgia’s key tax incentive regimes, focusing on the Special Trading Company (STC) and Free Industrial Zones (FIZ). It explains how these regimes function in practice and how they are used for international trade, manufacturing, logistics, and cross-border structuring.
It also highlights the main tax benefits, eligibility requirements, and operational restrictions of each regime, helping businesses understand which structure best fits their operational model and long-term strategy.
For a detailed legal and practical explanation, please download the full guide below.
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