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Free Industrial Zone: Georgian Law Novelty

2010, 28 May

Free Industrial Zone (FIZ) is viewed as an instrument to promote economic growth, enhance industrial competitiveness and attract foreign direct investment. Specifically, the establishment of a FIZ intends to further the development of foreign economic ties, increase the delivery of high quality goods and services, and create a modern industrial and market infrastructure.

For this end, the legislation on FIZ provides for a set of various preferences and concessions such as import duty exemptions, corporate income tax and other exemptions, mostly from indirect and local taxes.

In 2008 Georgia passed a set of legislative acts concerning the establishment of FIZ within Georgia’s territory. The legal framework of the Georgian FIZ is explained in this presentation. 


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