What is Kutaisi FIZ?

The Kutaisi Free Zone (KFZ) consists of two independent zones:

Kutaisi Free Zone (KFZ) is a municipal zone opened in 2009, focused on light manufacturing. It has 60,000 m² of free production space and 500 employees.
Hualing Kutaisi FIZ is a private zone of the Hualing Group, launched in 2015. It covers 36 hectares and company and bank account registration takes between 12 and 24 hours.

Both zones offer fully tax exemptions: 0 % on corporate income tax (CIT), VAT (VAT), import/export duties and dividend tax, which is in line with the standard incentive scheme of Georgian free economic zones.

Comparative table of Kutaisi FIZ

Criterion	Kutaisi Free Zone	Hualing Kutaisi FIZ
Area	110,000 m² of buildings, 68,000 m² vacant	36 ha “green field” + ready warehouses
Registration	1⁠–⁠2 working days, 100 % foreign capital	12⁠–⁠24 hours, online signature
License	from 3,500 USD/year	from 4,000 USD/year
Warehouse rental	approximately 1.8 USD/m²	approximately 2.2 USD/m²
Electricity tariff	regional average	“lowest in the region”
Clusters	household appliances, food industry, lubricants	woodworking, furniture, metal, building materials
Location	19 km to KUT airport, 95 km to Poti port	19 km to KUT, 95 km to Poti

Tax incentives (common to both zones)

Tax	Tax rate outside the zone	In Kutaisi FIZ
CIT (corporate tax)	15 %	0 %
VAT	18 %	0 %
Duty on import/export	0 / 5 / 12 %	0 %
Tax on dividends	5 %	0 %

When selling goods on the domestic market of Georgia, a single tax of 4 % of the proceeds is applied.

Step‐by‐step company registration in Kutaisi FIZ

Selection of the site (KFZ or Hualing) and reservation of the name online.
Preparation of incorporation documents (Articles of Association + passport of the founder) – translation and apostilization.
Signing a contract with the administration (electronic signature is allowed).
Registration in the registry of the zone: 24⁠–⁠48 hours for KFZ / 12⁠–⁠24 hours for Hualing.
Opening a bank account (Bank of Georgia, TBC).

The whole package can be done remotely by general power of attorney.

For whom are each of the zones suitable?

Kutaisi Free Zone

Manufacture of household appliances (e.g. Atlantic, Silkway).
Supply of food ingredients and small agro‐export packaging.
Manufacturing activities in plastic products and lubricating oils (e.g. UG Lubricants).

Hualing Kutaisi FIZ

Wood and stone processing and furniture manufacturing.
Fabrication of metal structures and building materials.
Logistics hub for e‐commerce with access to the EU and Turkish markets.

Questions and answers on FIZ Kutaisi

Is it possible to transfer production from one zone to another?: Yes, the legal entity retains the resident status of FIZ Georgia; only a new lease agreement and customs re‐registration is required.
Is it necessary to have a local director?: No, the sole founder of a citizen of another country is sufficient.
What is the cost of accounting services?: From 1,200 USD per year (minimum reporting, but bookkeeping is required).

Conclusion

Kutaisi FIZ offers two commercial formats for business: budget KFZ with quick registration and low rents, and private Hualing with a large “green field” area and the lowest electricity prices in the region. Both options offer tax benefits and outstanding logistics as the airport and port are less than 100 km away.

Can’t decide which site to choose?

Fill out the form and we will help you compare the costs of KFZ and Hualing for your project, and help you register a turnkey company in 48 hours.