Georgia applies a distributed-profit tax model to businesses

According to the source, the main feature of the regime is that taxation is linked to distributed rather than simply earned profit. For relocating entrepreneurs, this means that the timing of profit distribution and the resulting tax obligations should be considered when structuring a business in Georgia. The rule primarily affects non-residents and investors registering a business in the country. It is worth reviewing for anyone considering Georgia not only as a place to live but also as a base for running a business.