Is it worth getting residency in Armenia instead of Georgia?

If treaty benefits matter — yes, Armenia has a treaty with the US (1976, in force). Withholding is 5-15% instead of 30%. But Armenia is harder for immigration vs. Georgia — it requires more documents and has visa requirements for Russian speakers. Trade-off: ease vs. tax benefits.

What is the Georgian tax on income from a US LLC?

If you're a tax resident of Georgia: Individual Entrepreneur (small business) — 1% turnover up to 500K GEL/year (~$180K). Above that — 3%. Salary income — 20%. Capital gains — 0% on shares held 2+ years. US-source income must be declared in your Georgian tax return, but Georgia does not tax foreign-source income unless you're an Individual Entrepreneur.

Can I open an LLC if I'm still in Russia but obtained a Georgian TRP?

Yes. With a Georgian TRP, banking is easier — Mercury / Wise see the Georgian residency and do less due diligence. But there's still no treaty with the US (Georgia doesn't have one, Russia's is suspended). This solves banking but not tax.

How much does the whole process cost?

Services from $250. State fees $50-300. RA $100-200/year. Full first year $500-800. From year 2, $150-400/year in compliance.

For Georgian Citizens

Open a US LLC from Georgia

Remote LLC registration for Georgian citizens and CIS emigrants who have obtained Georgian residency. Banking is easy (Mercury / Wise open accounts without issues), but without a treaty — withholding is 30%.

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TL;DR

Georgian citizens (and emigrants with Georgian residency) can open a US LLC: • There is NO US-Georgia tax treaty — withholding on dividends is 30% (standard rate) • Banking — Mercury and Wise readily open accounts for Georgian citizens and residents • Tbilisi time is convenient for calls with the US: TBI is 8 hours ahead of US Eastern • Best state for Georgian entrepreneurs: Wyoming (cheap, anonymous) or Delaware • Timeline: 4-6 weeks • For Russians / Belarusians who have obtained Georgian residency — Georgia is often used as a "routing country" even though there is no treaty with the US

📅 Updated: May 20, 2026

Key Points for Georgian Citizens

Georgia became a popular hub for Russian-speaking emigration after 2022 — Tbilisi and Batumi welcome citizens of Russia and Belarus visa-free, and residency is easy to obtain (1 year = tax residency). For Georgian citizens or emigrants with Georgian residency, opening a US LLC has several specifics: 1. The US-Georgia tax treaty does not exist — withholding on passive income is 30% (standard rate). This is a downside compared to Ukraine (5-15%) or Kazakhstan (5-15%). 2. Banking is easy — Mercury, Wise, and Relay open accounts for Georgian citizens and Georgian residents without enhanced due diligence. This is a plus compared to Russia and Belarus. 3. The Georgian tax regime is favorable — an Individual Entrepreneur (small business) pays 1% of turnover up to 500K GEL (~$180K) or 3% above that. This is the best rate in the region. 4. If you are ethnically Russian or Belarusian but have obtained Georgian residency — this solves the banking problem, but not the treaty one: withholding is still 30%, because Georgia has no tax treaty with the US. 5. Workaround: if you need a treaty rate, Armenia is a better fit (active treaty with the US, withholding 5-15%) or the UAE (no treaty, but 0% personal income tax). 6. A Georgian citizen can easily open a business in the US — no sanctions, banks are happy to work with them, and residency is easy to renew.

Documents from a Georgian Citizen

• Georgian international passport (biometric) • Proof of address — Tbilisi, Batumi, Kutaisi, etc. • Selfie with passport • Business description in English For emigrants with residency in Georgia (Russian / Belarusian citizens): • Your home country's main passport • Georgia Temporary Residence Permit (TRP) or Residence Card • Address in Georgia Georgia residency significantly eases banking — Mercury/Wise see the TRP and treat it as a stable residency country, which reduces compliance friction.

US-Georgia Tax Treaty: NONE

There is no Convention between the USA and Georgia for the avoidance of double taxation. This means: • Withholding on dividends — 30% (default FDAP rate) • Withholding on interest — 30% • Withholding on royalties — 30% • There is NO protection from double taxation For comparison: Armenia and Kazakhstan have active treaties with the US (5-15% withholding). If you're choosing a "routing country" for US LLC ownership specifically for treaty benefits — Georgia is not optimal. When Georgia makes sense: • You actually live in Georgia (not just paper residency) • Easy banking without enhanced due diligence matters to you • The Georgian tax regime (1% Individual Entrepreneur) is favorable for your business • 30% US withholding is acceptable (for example, the business doesn't pay out dividends and reinvests its profit)

The Process of Opening an LLC from Georgia

Standard process — 4-6 weeks.

Consultation (30 min)

We discuss whether you need a US LLC vs. alternatives (Cyprus, Estonian e-Residency, Armenia with a treaty). If a US LLC is optimal — we choose a state.

Documents (1 week)

You upload your passport + TRP if you have one. I prepare the Articles and Operating Agreement.

LLC and EIN (2 weeks)

Online state filing. EIN by fax — 10-14 days.

Banking (1 week)

Mercury / Wise open accounts quickly for Georgian citizens and residents.

Onboarding

Credentials, plus an explanation of Georgia tax rules for declared income.

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Consultation — we'll assess the optimal routing.