Logistics is one of the areas where Georgia’s geography does real commercial work. The country is a natural land bridge between the Caspian and the Black Sea, and over the past few years it has become a serious link in the Middle Corridor — the trade route that moves goods between China, Central Asia and Europe while bypassing more congested or sanctioned alternatives. If you run freight-forwarding, transport, customs or re-export operations, a Georgian company can give you a low-tax, well-connected base. This guide walks through the practical side: choosing a structure, the tax picture, permits, banking and the steps to get running.

Why Georgia for logistics

The case is mostly about position and cost. Georgia has direct Black Sea access through the ports of Poti and Batumi, rail connections via the Baku–Tbilisi–Kars line into Turkey and onward to Europe, and a growing set of trade agreements that give tariff-friendly access to a large combined market across the EU, Turkey, the CIS and China. Ongoing infrastructure work — the deep-sea port project at Anaklia, capacity upgrades on the regional railways and digital border-processing that has cut transit clearance times sharply — is steadily raising how much cargo the corridor can carry. For an operator whose margins depend on moving goods efficiently between Asia and Europe, that combination is the draw.

Choosing your structure

Most logistics businesses start as a standard limited liability company (LLC). It is quick and cheap to form, foreign ownership is unrestricted, and it can be set up remotely. Our guide to registering a company in Georgia covers that route in detail.

If your model is genuinely transit and re-export — goods entering and leaving Georgia rather than being sold domestically — it is worth weighing a company inside a Free Industrial Zone. Zone companies in Poti, Kutaisi and Tbilisi handle imported goods without local duty and VAT and pay no profit tax on qualifying export revenue; a modest tax applies only when goods are sold into the Georgian domestic market. The right choice depends on where your cargo actually goes, so it is a decision worth making deliberately rather than by default.

The tax picture

A standard Georgian company runs on the reinvestment model: corporate profit tax is charged when profit is distributed, so earnings you plough back into fleet, warehousing or working capital are not taxed at the corporate level in the meantime. Distributed profit is taxed at the headline corporate rate, dividends carry a low withholding, and standard VAT applies to domestic supplies. A Free Industrial Zone company changes that math again in favour of pure export and transit activity. Because the outcome depends on your exact flows, it pays to set the accounting up correctly from day one. As of 2026, confirm current rates and thresholds before you model your numbers.

Permits and licences

Registering the company itself needs no special industry licence — there is no minimum-investment permit and no logistics-specific approval to incorporate. What can require separate authorisation is the activity: international road haulage operating under CMR and TIR arrangements, customs-brokerage work, warehousing of goods under customs control, or the carriage of regulated categories such as dangerous or perishable goods. These are operational registrations layered on top of the company, not barriers to forming it. The practical order is to incorporate first, then arrange whatever operating permits your specific service line requires.

Banking and substance

You will need a Georgian business bank account to run the operation, and since 2025 banks have tightened onboarding — they want to see real, explainable economic activity rather than a shell. For a logistics company that means being ready to describe your routes, counterparties and cargo clearly. Opening usually takes a few working days once documents are in order. A registered legal address is also required, and a genuine operating presence helps both with banking and with holding up under any later review.

The steps to set up

1. Decide between a standard LLC and a Free Industrial Zone company based on where your cargo is sold.
2. Register the company — in person or remotely by power of attorney — with a legal address.
3. Open the corporate bank account and set up accounting.
4. Arrange any activity-specific transport, customs or handling permits your service line needs.
5. Register for VAT if your turnover or model requires it, and begin operating.

How Georgiafy helps

We set up the company in the right form for your model — a standard LLC or a Free Industrial Zone entity — handle it remotely by power of attorney if you are abroad, arrange the legal address, open the bank account and put clean accounting in place from the start. Where your operation needs activity permits, we point you to the right steps in the correct order, so incorporation and licensing do not trip over each other.

Frequently asked questions

Do I need a licence to register a logistics company in Georgia?

No licence is needed to incorporate. Registration is the same quick process as any Georgian company. Specific operations — international haulage, customs brokerage, or carrying regulated goods — can require their own operating permits, arranged after the company exists.

Should I use a Free Industrial Zone company?

A Free Industrial Zone company is attractive if your business is genuinely transit and re-export, because export revenue is largely tax-free and imported goods are handled duty-free inside the zone. If you sell into the Georgian market, a standard company is often simpler. It depends on where your cargo actually goes.

Can I set it up without travelling to Georgia?

Yes. A logistics company can be registered remotely by granting a power of attorney to a local representative, who signs and files on your behalf. Bank onboarding may still ask for additional verification depending on the bank.

How is a Georgian company taxed on reinvested profit?

Under Georgia’s reinvestment model, corporate profit tax is charged when profit is distributed rather than as it is earned, so profit kept in the business is not taxed at the corporate level in the meantime. Free Industrial Zone companies have their own, more favourable treatment for export activity. Confirm current rates before modelling.

This article is general information, not legal or tax advice. Rates, permits and requirements change — as of 2026, confirm the current rules with official sources before you act.