Uniqueness of Hualing FIZ

Hualing Kutaisi Free Industrial Zone is located on an area of 36 hectares near Kutaisi Airport. The Chinese company Hualing Group is in charge of the project, as a result of which there are:

Some of the lowest electricity tariffs in the region.
Full exemption from CIT, VAT, dividend tax, import, export and property taxes.
No minimum authorized capital requirements, no employee quotas and no mandatory state audit.
The licensing and state registration procedure takes only 12⁠–⁠24 hours.

⚡️ Free Zone was officially recognized by the Georgian Customs as a FIZ‐territory, which allows import and export of goods without VAT and duties.

Tax preferences in the Hualing FIZ

Corporate Income Tax (CIT): 0 % instead of 15 % in the rest of Georgia.
VAT: 0 % instead of 18 %.
Import and export taxes: 0 % instead of 0/5/12 %.
Dividend tax: 0 % instead of 5 %.
Property tax: 0 % instead of up to 1%.

There is a flat tax of 4 % for the sale of goods on the domestic market.

How to register a company in Hualing FIZ

Submit an online application on Hualing FIZ platform + reserve the name (2 hours).
Prepare Articles of Association and passports of founders (in English/Russian and Georgian), apostilizing documents for foreign legal entities.
Sign an agreement with the zone administration electronically.
Register in the FIZ registry and obtain a FIZ Enterprise certificate (6⁠–⁠8 hours).
Open an account with Bank of Georgia or TBC Digital (1 day).

In total, the process takes 24 hours for remote registration.

Available infrastructure for residents

Ready warehouses from 500 to 5,000 m² at prices starting from 2 USD/m².
Greenfield sites for building factories up to 20,000 m² (build-to-suit).
Internal railway line and a distance of 95 km to the seaport of Poti.
Kutaisi airport – only 19 km (airmail transportation).
Precise customs post 24/7 for fast clearance (2 hours).

Areas of activity already mastered in FIZ Hualing

Wood and stone processing: duty‐free import of equipment and low electricity tariffs.
Manufacture of furniture and metal structures: ample warehouses and zero VAT on exports.
Mattress and textile manufacturing: access to cheap labor.
E‐commerce fulfillment: 0 % taxes and possibility to export to the EU under the DCFTA program.

Example of savings calculation

Parameter	Ordinary Georgia	FIZ Hualing
Profit before tax	500 000 USD	500 000 USD
Income tax (CIT) 15 %	75 000 USD	0
Tax on dividends 5 %	21 250 USD	0
VAT on materials 18 %	45 000 USD	0
Total savings	—	141 250 USD/год

Frequently asked questions about Hualing FIZ

Are there staffing requirements?: No, Hualing FIZ residents are not required to hire staff.
Can I rent only office space?: Yes, there are units from 20 m², costing 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 for minimal accounting excluding CIT and VAT.

Conclusion

FIZ Hualing provides businesses in Georgia with a unique combination of zero taxes, low energy costs and minimal capital expenditures: there is no mandatory authorized capital and no staffing quotas. If you are looking for a clean and legal alternative to offshore in Georgia, with fast registration and developed infrastructure, FIZ Hualing has everything you need.

Register your company with FIZ Hualing in just 24 hours

Submit your application and our lawyer will verify available names, prepare articles of incorporation and arrange for licensing.

Free 30‐minute consultation.
Turnkey contract with no hidden fees.
Opening a bank account and renting a warehouse in 1 day.