Side-by-side on the points that decide where you incorporate: corporate tax, FATF standing, sanctions exposure, data-protection law, arbitration enforceability, apostille, foreign ownership and local-director requirements.
Last reviewed: 2026-08-03
| Georgia [GE] | Ireland [IE] | |
|---|---|---|
| Region | CIS | EU |
| Corporate tax rate | 15% | 15% |
| FATF status | compliant | compliant |
| Sanctions exposure | No | No |
| Data-protection law | Law on PD Protection (2011) | GDPR |
| New York Convention | Yes | Yes |
| Apostille Convention (1961) | Yes | Yes |
| Foreign ownership | Yes | Yes |
| Local director requirement | No | Yes |
The applicable data-protection statute is Law on PD Protection (2011) (in force since 2011). If you process EU/UK personal data you also need a valid transfer mechanism into Georgia.
The applicable data-protection statute is GDPR (in force since 2018). If you process EU/UK personal data you also need a valid transfer mechanism into Ireland.
Georgia does not mandate a resident local director.
Ireland requires a resident/local director. This adds real cost and a governance dependency — include it in the structure.
Neither is obviously right until you know what you are optimising for — tax, banking, enforcement or speed.
Informational resource curated by the Ignito legal practice and cross-checked against primary sources. This is not legal advice and does not create a lawyer-client relationship. Rules change — verify against the primary source before you sign or file. Terms of Use