You must engage in at least one of these activities:
The following activities determined under the code 58.2 of "Georgian national classification of economic activities":
1.1 Software Publishing;
1.2 Publishing of computer games;
1.3 Publishing of other software;

2. The following activities determined under the code 62 of "Georgian national classification of economic activities":
2.1 Computer programming, consultancy and related activities;
2.2 Computer programming activities;
2.3 Consultancy activities in the field of computer technology;
2.4 Computer facilities management activities;
2.5 Other information technology and computer service activities;

3. Development and/or delivery of digital product, including respective software support and provision of an updated version;
4. Development and/or delivery of website;
5. Web Hosting, remote maintenance of software and hardware;
6. Provision of software and related updates;
7. Provision of images, texts and information to ensure access to the database;
8. Remote administration of the system;
9. Online supply of allocated memory capacity;
10. Access to or download of software (including procurement/ accounting software or antivirus software) and its updates;
11. Banner ad blocking programs;
12. Download able drivers, such as software that connects computers with peripheral devices (such as printers);
13. Automatic online installation of filters on websites;
14. Automatic online installation of firewalls;

The status of "Virtual Zone" is a special tax status which can be granted to certain types of companies operating in the IT sector. The tax benefits apply only to services/products provided to foreign (outside Georgia), non-resident clients.

If you generate revenue through Georgian business (legal entity) activities related to software development, including SaaS (Software as a service / subscription-based software), and your business provides those products/services to non-Georgian companies or to individuals that are non-residents in Georgia, you are eligible to get Virtual Zone status and have access to benefits like 0% corporate income tax and 0% VAT.

In theory, general IT consulting, Internet marketing, eCommerce, Crypto, and other IT-related services may have at one time qualified. But today, it is highly unlikely that an application based on those sorts of businesses would actually be approved Virtual Zone status, unless you could show a majority component within the business as being software and development based (i.e., you sell/license ecommerce or internet marketing software).

Having the Virtual Zone tax status means that you enjoy several benefits, including being exempt from different types of taxes. See the table below.