---
title: "Free Trade Zone Advisory"
url: "https://legal.ge/en/service/tax-law-en/free-trade-zone-advisory-en"
field: "Tax Law"
description: "Free industrial zone in Georgia: creation, 10 hectares, tax exemptions and import benefits explained. Legal.ge."
reviewed: "2026-06-27"
updated: "2026-10-14"
publisher: "legal.ge"
---

# Free Trade Zone Advisory

> Source: legal.ge, https://legal.ge/en/service/tax-law-en/free-trade-zone-advisory-en

## The Legal Nature of the Free Industrial Zone

In Georgian law a free trade zone means a free industrial zone — that species of free zone foreseen by the Customs Code where additional conditions and tax benefits operate. Under the relevant law it is a part of the territory of Georgia with defined borders and a special status conferred by law, allocated for a fixed term for economic activity, within which persons are subject to a special economic and legal regime.

Two decisive details define the zone's administrative face: the powers of municipal organs do not extend to the free industrial zone, and the zone may be created on any territory whose area exceeds 10 hectares, except for protected territories defined by Georgian legislation. The entrance and exit of the zone are determined under the rules of customs legislation, and a customs checkpoint is arranged there.

The full text is available on legal.ge after signing in: https://legal.ge/en/service/tax-law-en/free-trade-zone-advisory-en

### What is a free industrial zone?

A species of free zone foreseen by the Customs Code — a part of Georgia's territory with a special status, additional conditions and tax benefits, where a special economic and legal regime operates.

### Who can be a zone organizer?

A physical or legal person who submits a request to the Government with a guarantee; the decision on creating the zone is taken by the Government.

### How does an enterprise registered outside the zone operate?

In the zone it operates through permanent establishments, except Georgian enterprises providing electricity, water, natural gas distribution, communications and sewage services.

### In which currency are settlements made?

In any currency, including settlements between a zone enterprise and a Georgian enterprise.