Data-center law in Georgia

National jurisdiction · as of 2026-09-06

Georgia has no data-centre-specific siting, permitting, or utility statute; the only dedicated regime reaching an IT or data-processing facility is the tax and regulatory incentive framework for a virtual zone person under the Law of Georgia on Information Technology Zones (Law No. 4064-rs, 2010) and the related exemption in Article 99(1)(p) of the Tax Code of Georgia.

Neither law names a data centre or a physical facility; both are framed around the IT activity carried out by a legal person granted virtual zone person status, and neither addresses land use, environmental review, energy grid interconnection, water use, or air emissions. No dedicated data-centre siting, environmental-review, or utility-interconnection statute is on the books.

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Instruments on record

1 instrument on record, grouped by the family of approval each one governs.

Public agreements

What fiscal agreements attach a data center to its host jurisdiction?

Information Technology Zones, virtual zone person tax and regulatory incentives

In force

Law of Georgia on Information Technology Zones, Law No. 4064-rs, adopted 15 December 2010, Arts. 3-5

Effective 2011-01-01 · Applies to private

A legal person engaged in information-technology activity that is granted virtual zone person status under Article 5 is exempt from profit tax, VAT, and export duty on information technologies it supplies outside Georgia, per Article 3, and under Article 4 is exempt from any special regulations and does not need a licence, permit, or other regulatory document to conduct its activities.

Article 99(1)(p) of the Tax Code of Georgia separately exempts from profit tax the distribution of profit earned from the supply of information technologies outside Georgia developed by a legal entity of a virtual zone, corroborating Article 3's tax benefit at the Tax Code level.

Status is granted by a person the Government of Georgia designates, within 10 working days of an application under Article 5, and neither statute names a data centre, a physical facility, land use, energy-grid interconnection, water use, or air emissions.

Source: Full text of law

Every entry cites the instrument it describes. None of it is legal advice: verify a citation before relying on it. Full sourcing: read the methodology. The rest of the record: all jurisdictions.