🇦🇪UAE vs Georgia🇬🇪
Checked November 4, 2026 · How we score
| Metric | UAE | Georgia |
|---|---|---|
| Corporate tax | 9% | 15% |
| Top personal tax | 0% | 20% |
| Capital gains tax | 0% | 20% |
| VAT | 5% | 18% |
| Usual entity | Free zone company (FZE/FZ-LLC) or mainland LLC | LLC (Limited Liability Company) |
| Setup cost | $3,000–$8,000 | $400–$1,500 |
| Yearly cost | $2,500–$7,000 | $600–$2,200 |
| Time to form | 10 days | 2 days |
| Remote setup | Yes | Yes |
| Banking difficulty | 3/5 | 4/5 |
| Digital nomad visa | Yes | Yes |
| Our score | 8/10 | 7.6/10 |
Choose UAE if…
- →Founders and freelancers who want zero personal income tax and a residence visa
- →Trading, consulting and e-commerce companies serving global clients
- →Crypto and Web3 founders using VARA or ADGM frameworks
- →Holding companies and family offices
Choose Georgia if…
- →Freelancers and consultants with low overhead
- →Remote workers seeking a one-year visa-free stay
- →IT service exporters
Questions people ask
Is UAE or Georgia better for a new company?
UAE has the lower overall tax burden (9% corporate, 0% top personal). UAE is easier to set up, while Georgia is cheaper to run. Overall, UAE scores 8/10 on our index vs 7.6/10.
Is Dubai tax free?
Not entirely. Dubai has no personal income tax or capital gains tax for individuals, but the UAE charges a 5% VAT and a 9% federal corporate tax on business profits above AED 375,000. Qualifying free zone companies can pay 0% on qualifying income.
Does Dubai have income tax?
No. The UAE does not tax salaries, dividends, interest or rental income of individuals. Individuals are only caught by corporate tax if they run a business activity in the UAE with annual turnover above AED 1 million.
Can a foreigner open a company in Georgia?
Yes. A non-resident can register an LLC or register as an individual entrepreneur, often through an agent with a power of attorney. Registration at the National Agency of Public Registry takes 1–3 working days and the state fee is about GEL 100.
How does Georgia's 1% small business tax work?
An individual entrepreneur with Small Business Status pays 1% of gross turnover on income up to GEL 500,000 per calendar year. Exceed the cap and the excess is taxed at 3%, and two consecutive years over the cap ends the status. It is not available to LLCs.
More comparisons
Not tax or legal advice. Rates and rules change; we check official sources and update every page, but verify with a licensed adviser in the country before acting. Spotted something out of date? Use the correction form below.