As of July 4, 2026, Georgia has implemented a new licensing and taxation regime for online gambling operators working exclusively with foreign clients. Georgian citizens are prohibited from participating in such games.
Three types of licenses are provided for international operators: for online casinos, slot machine games, and totalizators. The license is issued for five years, and the annual fee is 100,000 GEL. The tax on gross gaming revenue (GGR) is set at 5%.
For comparison, online casino operators working with Georgian citizens pay 20% of GGR. Thus, the new regime creates a significantly lower tax burden for the international segment.
The law was adopted by the Georgian Parliament on June 25 under an expedited procedure. The authorities expect to attract international companies and additional foreign investments, as well as create new jobs, including in IT, marketing, and cybersecurity. However, a specific forecast for additional budget revenues is not provided.
In 2025, the Georgian gambling industry transferred 1.75 billion GEL to the budget – 26% more than the previous year. For the first five months of 2026, revenues amounted to approximately 754 million GEL. The GGR tax for local online gambling has increased in recent years from 10% in 2022 to 15% in 2024 and 20% from the beginning of 2025.