NACE Code 62.01 — Computer programming
NACE 62.01 Georgia Guide: Computer Programming Activities, IT Business Development, Virtual Zone Tax Benefits and NACE Code 6201 Activities. Comprehensive guide for software companies.
definition
NACE code 62.01 is the EU classification code for computer programming activities. Georgia applies the NACE system on the basis of the DCFTA (Deep and Comprehensive Free Trade Agreement) agreement with the European Union. This code is essential for attaining Virtual Zone Person status.
Activities covered
- Web and mobile app development
- APIs and backend systems
- SaaS products
- Individual software development
- DevOps and systems integration
- Software consulting and architecture
Activities not covered
- Graphic Design: NACE 74.10
- Digital marketing: NACE 73.11
- Web hosting: NACE 63.11
- Game Distribution: NACE 58.21
Example: full stack agency
A full-stack development agency with a team of 5 that serves EU customers with React, Node.js, and PostgreSQL.
- Primary NACE: 62.01 (computer programming)
- Secondary NACE: 62.02 (IT consultancy)
- Web and mobile app development as a core service
- Turnover: at least 50% from programming activities
Frequently asked questions
NACE 62.01 in Georgia: tax impact and IT business development
NACE 62.01 (Computer Programming Activities) is the primary activity code for Virtual Zone Person status in Georgia, which grants 0% corporate income tax on foreign earnings. To register a company with NACE 62.01 in Georgia, this code must be kept as the main activity. The tax effects of NACE 62.01 are extremely favourable: Together with the virtual zone status, qualifying companies pay 0% corporate income tax and 0% dividend tax on income from abroad. This code covers web development, SaaS, API development, DevOps, and software consulting.
Source: Georgia Business & Technology Glossary by Del-Ops Technology & Consulting Team. Last Updated: February 2026.