LLC × residence calculator · Edition 2026.09
If you lived in Georgia: how much tax you would pay on your LLC profit
Resident individuals do not pay tax on foreign-source income. If the service is rendered from Georgia, it is Georgian-source and taxed at 20%. (The famous 1% is for the locally registered individual entrepreneur, not for a US LLC.)
Isaac Cubero · Checked on 14 September 2026 · territorial
At $100,000 of profit
On $100,000 of LLC profit, living in Georgia, you would pay $0 income tax (territorial regime), with conditions.
territorial
| Tax on foreign-source income | $0 |
| Estimated total | $0 |
Sources: Tax Code of Georgia, arts. 82 (foreign-source income exemption), 97-98 and 104 · Revenue Service of Georgia · Fixed exchange rate 2.6 GEL/USD.
Rank 1 of 38 residences by effective rate at this profit.
- Work rendered outside Georgia.
- Tax residence by 183 days or the high-net-worth programme.
- If your client is Georgian or you work from Georgia, the income is local at 20%.
- Georgia has exchanged information (CRS) since 2024: the LLC and its accounts are no longer invisible.
- Tax Code of Georgia, arts. 82 (foreign-source income exemption), 97-98 and 104
- Revenue Service of Georgia
- Fixed exchange rate 2.6 GEL/USD.
At three profit levels
What you would pay in Georgia depending on what your LLC earns.
| Annual profit | Estimated tax | Effective rate | You would keep |
|---|---|---|---|
| $50,000 | $0 | 0% | $50,000 |
| $100,000 | $0 | 0% | $100,000 |
| $250,000 | $0 | 0% | $250,000 |
And if it were not an LLC
The five cheapest structures from Georgia, distributing all the profit.
| Structure | Corporate | Withholding | You, in Georgia | Total |
|---|---|---|---|---|
| US LLC | $0 | $0 | $0 | 0%$0 |
| UAE free zone | $0 | $0 | $0 | 0%$0 |
| Hong Kong Ltd | $8,250 | $0 | $0 | 8.3%$8,250 |
| Bulgarian EOOD | $10,000 | $4,500 | $0 | 14.5%$14,500 |
| Cyprus Ltd | $15,000 | $0 | $0 | 15%$15,000 |
Frequently asked questions
Does a US LLC pay tax if I live in Georgia?
The LLC pays no US federal tax if it has no US activity. Resident individuals do not pay tax on foreign-source income. If the service is rendered from Georgia, it is Georgian-source and taxed at 20%. (The famous 1% is for the locally registered individual entrepreneur, not for a US LLC.)
How much would I pay in Georgia on $100,000 of profit?
On $100,000 of LLC profit, living in Georgia, you would pay $0 income tax (territorial regime), with conditions. If your client is Georgian or you work from Georgia, the income is local at 20%.
Is Georgia a territorial country?
Yes: it only taxes local-source income. The profit of an LLC operated from abroad is not taxed, provided the work is rendered outside Georgia.
Next
The figure is the start. The structure is the decision.
How an LLC is formed and run from Georgia, step by step: the US LLC from Georgia guide. And to see your country against the other 37: the full ladder.