The Georgian government is working to reduce obstacles to doing business in Georgia.  The government has reduced or eliminated the majority of tariffs, and depending on the type of goods, custom tariffs could be 0 percent, 5 percent, or 12 percent.  The majority of imports are subject to an 18 percent value added tax (VAT) and some products, such as alcohol, tobacco, and automobiles, are also subject to an excise tax. 

Companies have reported problems arising from a lack of judicial independence, inefficient decision making processes at the municipal level, shortcomings in the enforcement of intellectual property rights (IPR), lack of effective anti-trust policies, selective enforcement of economic laws, and difficulties resolving commercial disputes in a timely manner. 

Most business is conducted in Georgian, official laws and regulations are printed in Georgian, and products must be labeled in Georgian.  However, many Georgians involved in international business speak English and the use of English is widespread.

Communications and marketing skills are still developing, and personal connections remain of great importance. 

Consulting an attorney licensed to practice in Georgia is always advisable before any substantial business transaction.

While intellectual property rights legislation is quite advanced and the government signed an agreement with Microsoft in 2015 for the sale of Microsoft’s Genuine OS Licenses and Enterprise Licensing for all Georgian government workstations, adherence to and enforcement of IPR remains uneven.  As part of its commitment under its AA and DCFTA with the EU, Georgia is improving IPR enforcement and has made notable strides in public education as a first step in enforcement of international IPR standards.