A new legal framework for iGaming activities targeting foreign players has come into effect in Georgia. The regime covers the international organisation of online casino, slot and sports betting activities and excludes Georgian citizens from participation.

On 25 June 2026, the Parliament of Georgia adopted amendments to the Law on “Lotteries, Games of Chance and Other Prize Games” in the third reading. The amendments were presented at a plenary session by Shota Berekashvili, Chair of the Economic Policy Committee. The new rules establish the conditions for issuing licences for international activities, their validity periods and mechanisms for supervising such operations.

Licensing Conditions and Eligible Players

The new regime covers three separate areas: the international organisation, in electronic/systemic form, of casino games, slot games and totalisator (sports betting) games. Each activity requires a separate licence, which is issued for a five-year period. An international licence does not require the operator to obtain a permit to establish a corresponding land-based facility.

The regime follows a “one licence — one internet domain” principle: each licence permits the operation of a website under a single domain name.

A key condition of the regime concerns the eligible player base: Georgian citizens are prohibited from participating in the games. Participation by foreign nationals and stateless persons under the age of 18 is also prohibited. The framework therefore establishes a clear separation between international gaming activities and gambling services targeting Georgian citizens.

Tax Model and Annual Licence Fee

The tax model for the relevant online gaming activities involving foreign nationals provides for a 5% tax rate. The taxable base is the difference between bets received from players and winnings paid to them — the Gross Gaming Revenue (GGR).

Under the law, the annual licence fee is GEL 100,000 for each licensing category covering international activities. Where an operator conducts activities in several categories, the applicable fee is payable separately for each category.

Banking and Payment Infrastructure

Services offered to international operators by Georgia International Strategic Group (GISG) include corporate banking services, payment processing, fintech solutions and compliance support. GISG's published offering includes the processing of gambling-related card payments using MCC 7995.

The specific terms under which an operator can access these services depend on the assessment of the relevant bank and payment service provider (PSP), the target markets and the operator's business profile.

Development Opportunities

The new licensing framework creates opportunities for international operators, technology companies, game providers and related service businesses to expand their activities in Georgia.

 

Don’t forget to subscribe to Telegram channel!

#Georgia #iGaming #Gambling #GamingRegulation #OnlineGaming #SportsBetting #Casino #GamblingIndustry #Regulation