What makes the Hualing FIZ special?
The Hualing FIZ (Kutaisi Free Industrial Zone) is located on an area of 36 hectares next to Kutaisi Airport and is managed by the Chinese company Hualing Group. Features of this zone include:
- Lowest electricity tariffs in the region;
- Full exemption from corporate tax, VAT, dividend tax, import/export duties and property tax;
- No minimum authorized capital requirements, no quotas on the number of employees and no state audit;
- Obtaining license and state registration within 12–24 hours.
⚡️ FIZ Hualing is officially recognized by Georgian customs as a FIZ‐territory, which allows importing and exporting goods without paying VAT and duties.
Tax advantages of Hualing FIZ
- Corporate tax: 0 % vs. 15 % in Georgia as a whole.
- VAT: 0 % vs. 18 % in Georgia as a whole.
- Import/export duty: 0 % vs. 0/5/12 % for Georgia as a whole.
- Dividend tax: 0 % vs. 5 % for Georgia as a whole.
- Property tax: 0 % vs. up to 1 % for Georgia as a whole.
A flat tax of 4 % is applied on sales to the domestic market.
Step‐by‐step process of company registration with Hualing FIZ
- Filling in the online application form on the Hualing FIZ portal and reserving the name (2 hours).
- Preparation of articles of association and passports of founders in English or Russian and Georgian languages, signing of apostille if there is a foreign legal entity.
- Electronic signature of the contract with the zone administration.
- Registration in the FIZ register and obtaining a FIZ Enterprise certificate (6–8 hours).
- Account opening in Bank of Georgia or TBC Digital (1 day).
Total: 24 hours for remote registration.
Infrastructure for residents
- Ready warehouses from 500 to 5,000 m² at prices starting from 2 USD/m².
- Green plots for building factories up to 20,000 m² (build‐to‐suit).
- Internal railway line and 95 km to the seaport of Poti.
- Kutaisi airport is 19 km away (airmail cargo‐export).
- Intra‐zone customs post working round the clock, clearance in 2 hours.
Sectors open in FIZ Hualing
- Wood and stone processing: duty-free import of equipment and low electricity tariffs.
- Furniture and metal fabrication: spacious warehouses and zero VAT on exports.
- Mattress and textile manufacturing: access to low‐cost labor.
- E‐commerce fulfillment: 0 % taxes and possibility to export to the EU under DCFTA.
Example of savings calculation
Parameter | Ordinary Georgia | FIZ Hualing |
---|---|---|
Profit before tax | 500 000 USD | 500 000 USD |
Corporate tax (15 %) | 75 000 USD | 0 USD |
Tax on dividends (5 %) | 21 250 USD | 0 USD |
VAT on raw materials (18 %) | 45 000 USD | 0 USD |
Savings per year | — | 141 250 USD |
Frequently asked questions about Hualing FIZ
- Is there a requirement for the number of employees?
- No. There is no legal requirement for FIZ Hualing residents to hire staff.
- Can I rent only an office?
- Yes, office blocks from 20 m² at a rate of approximately 4 USD/m².
- Is crypto‐mining allowed?
- Yes, with a license from the zone and an agreed electricity limit.
- What is the cost of accounting services?
- From 1,000 USD per year (mini‐reporting without CIT and VAT).
Conclusion
FIZ Hualing offers businesses in Georgia a unique combination of zero taxes, low electricity prices and minimal capital required to start operations. If you need a “clean” alternative to offshore zones with fast registration and reliable infrastructure, FIZ Hualing is the ideal choice.
Register your company with FIZ Hualing in 24 hours
Leave a request and our lawyer will verify the name, prepare the articles of association and execute the license.
- Free consultation within 30 minutes.
- Turnkey contract with no hidden fees.
- Opening a bank account and renting a warehouse in 1 day.