As of 1Q2026, Georgia expands business sector turnover

In the first quarter of 2026 Georgia’s business sector turnover grew up by 10.7% compared to the same period of 2025. Totally, it reached 62 billion lari ($23.3 billion).
According to the data obtained by Trend from the country’s National Statistics Office, that production value increased by 12.4% year-on-year to 23.3 billion lari ($8.8 billion).
Trade, manufacturing, transportation and logistics, construction, information and communications technologies (ICT), tourism, financial services, and agriculture are main drivers of Georgia’s business sector. Bank of Georgia, TBC Bank, Georgian Railway, Georgian State Electrosystem, large energy, real estate and logistics companies are major corporate players.
Georgia’s liberal tax regime and investment legislation made it one of the most business-friendly economies in the region. The so-called Estonian model exempts retained and reinvested corporate profits from profit tax since 2017. Meanwhile, the standard corporate profit tax applies only to distributed earnings.
Four Free Industrial Zones in Poti, Kutaisi and Tbilisi offer extensive tax incentives for export-oriented businesses. Other governmental measure that supports entrepreneurship is the Enterprise Georgia program promoting investment, exports and SME development.

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