Our specialists in company formation in Georgia can provide the necessary legal support and tailored assistance to any investor who wants to set up a Georgian branch office.
| Quick Facts | |
|---|---|
| Applicable legislation | Foreign country |
Best used for | Strictly regulated activities, such as financial ones |
Minimum share capital | No |
| Time frame for the incorporation (approx.) | Approx. 4 weeks |
| Management | Local (a resident director must be appointed) |
| Legal representative required | Yes |
| Local bank account | Yes |
| Independence from the parent company | Fully dependent on the parent company's decisions |
| Liability of the parent company | Fully liable for the branch office's debt and obligations |
| Corporate tax rate | 15% |
| Possibility of hiring local staff | Yes |
| Definition of a branch in Georgia | An extension of a larger organization, such as a business or government office, located within the territory of Georgia. |
General documents required | – decision of parent company to open a branch, – identification details for parent company and representative, – parent company’s Memorandum and Articles of Association, – proof of paying the registration fee, – power of attorney (if required), etc. |
Setting up multiple branches (YES/NO) | YES |
| Steps of opening a branch | – prepare documentation, – open a bank account, – appoint a representative agent and director, – register with the Ministry of Justice, – register for tax purposes, etc. |
| Business forms for branches in Georgia | – limited liability company, – public company |
| Remote registration | We handle company formation in Georgia and branch registration remotely, through power of attorney. |
| VAT rates and registration | 18% standard rate. Companies become liable for VAT payment after their annual taxable turnover reaches GEL 100,000. |
| Authorities overseeing branches in Georgia | – National Agency of Public Registry, – Ministry of Finance |
| Other taxes in Georgia | – custom duties (0%, 5%, or 12%), – excise tax (GEL 0.08 – GEL 800 per unit), – withholding tax (5% standard), etc. |
Tax returns | Between January 1st and March 31st of the following tax year. |
| Alternatives to a branch office | Our specialists in company incorporation in Georgia can help you open alternative entities such as a representative office or subsidiary. |
| Can hire employees (YES/NO) | YES |
| Number of double taxation treaties in Georgia | 58 (approx.) |
| Advantages of opening a branch in Georgia | – simplified registration process, – lower costs compared to opening a new company in Georgia, – access to Asian and European markets, – low taxes, – skilled workforce, etc. |
| Assistance and additional services | Our team handles company incorporation in Georgia and branch registration. We can also recommend you to our accountants in Georgia for tax-related matters. |
Table of Contents
What is a branch office?
A branch office is essentially an extension of the parent company abroad. It represents only a sub-unit of the parent company and does not have legal personality, under the Georgian law. Due to this, the parent company also holds the legal responsibility for the debts and other liabilities of the Georgian branch.
How can your team help me establish a branch in Georgia?
Our consultants, who are specialized in company incorporation in Georgia, offer a variety of legal services designed to successfully complete the registration process, regardless of the company type. For the incorporation of a branch, we can assist in the following ways:
- gather the paperwork required for the registration;
- contact all the institutions that are involved in the procedure (for matters such as company registration, taxation, employment, licensing, etc.);
- submit the registration file and obtain the certificates and other relevant documents issued by the Georgian authorities;
- assist the client in selecting a commercial bank for the setup of a corporate bank account;
- draft/ review/ sign rental or purchase contracts for the location that will be used as the company’s office;
- assist in business/ employment immigration formalities, etc.
How can I obtain your legal services?
In order to benefit from our company formation services, it is necessary to grant us the power of attorney, which is the main legal instrument through which we can represent you in the process of company formation in Georgia.
In the infographic below, we invite you to discover the benefits of starting a branch in Georgia in 2026:
What are the registration requirements for a branch in Georgia in 2026?
A branch in Georgia must be registered with the National Agency of Public Registry operating under the Ministry of Justice. For this purpose, the company’s representatives will need to provide a set of documents, which are customarily submitted when applying for registration:
- the parent company’s decision to open a branch in Georgia;
- the original articles of association of the foreign company that wants to operate through a branch office;
- one must also add a document which provides information on the names of the persons who act as company representatives, as well as certain corporate information on the parent company;
- identification details for the appointed director of the branch registered in Georgia;
- a receipt proving that the registration fee has been paid with the relevant authority.
What are the taxes imposed on branches in Georgia?
Businessmen who want to open a company in Georgia operating as a branch office or as another business form will pay the following taxes:
- the corporate income tax, charged at the standard rate of 15%;
- the value added tax, charged at the standard rate of 18%. Those who want to open a company in Georgia must know that they will become liable for the payment of VAT when the annual taxable turnover reaches GEL 100,000;
- in the case in which the Georgian branch is involved in import activities, one must know that customs duties can be charged at rates of 0%, 5% or 12%, depending on the nature of the goods;
- Georgia also charges the excise tax, applied to specific categories of goods, such as: alcohol, tobacco, automobiles, natural gas and others and the rates vary from GEL0.08 per unit to GEL800 per unit.
We also invite you to watch a short video on how to register a Georgian branch:
What are some of the advantages of a branch office?
In the list below,our team of specialists in company formation in Georgia presents some of the advantages of carrying out a business activity through a branch:
- the branch office will follow the same business model as its parent company;
- the Georgian branch follows the same standards available anywhere else;
- the company is incorporated following simpler rules;
- it benefits from lower registration costs;
- the branch can become operational in a shorter amount of time compared to starting a new company.
Do I need to pay governmental fees?
Yes, the registration and the functioning of alegal entity in Georgiaimplies the payment of various fees charged by the local authorities. In the list below, we present some of the fees charged in 2026:
- the registration of a legal entity costs GEL200 for registration completed in 24 hours since the submission of paperwork and GEL400 for same-day registration;
- registration of company changes – it costs GEL75 for those who want to register the changes the same day when the request has been made;
- requesting company extracts issued in the English language costs GEL26;
- the registration of an e-mail address, phone number, and other changes, of non-commercial legal entities and branches costs GEL75 for same-day processing, and GEL26 for processing completed in 24 hours.
Can you assist me with company formation services in other countries?
Yes, if you want to open a branch in other countries, such as Spain, we can put you in touch with our local partners.
If you want to open a branch in Georgia or you are interested in exploring other available business options, please contact our team of specialists in company formation in Georgia, who can provide legal counselling and consultancy services regarding the registration of any of the company types prescribed by the national law.