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Sovereign state
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ISO GE

Georgia: gambling regulation and licensing

  • Online sports bettingRegulated
  • Online casinoRegulated
  • Online pokerRegulated
  • Lottery and iLotteryMonopoly
  • Land-based (reference)Regulated
Regulator
Revenue Service
Headline tax
20% GGR
Licence required
Yes
Last verified
23 Sept 2026

Summary

Georgia licenses online casino games, online slots and online betting, alongside land-based casinos, slot halls and betting shops, under the 2005 Law on Organising Lotteries, Games of Chance and Other Prize Games. The Revenue Service, a body under the Ministry of Finance, issues the permits, keeps the public register and fines licensees; the lottery is run by a single company holding a ten-year exclusive right won at a Ministry of Finance tender. Permits go only to companies registered in Georgia, which must manage their games and keep their servers in Georgia, and each online permit covers one website. On 23 September 2026 the register listed 25 online permits held by nine companies. Georgian citizens may play only from 25 and foreigners from 18, and employees of budget-funded bodies, regulator and National Bank staff, members of registered socially vulnerable families and self-excluded players are barred. Online casino and slot games and slot halls pay profit tax of 20% on gross gaming revenue, domestic online betting pays 7% of stakes, and players' withdrawals are taxed at 5%. Annual permit fees reach GEL 5 million for a standalone online casino permit. Advertising has been banned since March 2022 except on operators' own sites and premises, sports sponsorship inside venues, airports and border crossings. Since 3 July 2026 a separate international permit, at GEL 100,000 a year per permit type, lets Georgian companies serve foreign players only, with their revenue taxed at 5%; none had been issued by 23 September 2026.

Common pitfalls

The 5% rate is not a special permit tax: it is the profit tax rate on revenue from foreign citizens and applies to any online organiser, while revenue from Georgian players is taxed at 20% (casino and slots) or 7% of stakes (betting). Gambling is exempt from VAT, not zero-rated. The age of 25 applies to Georgian citizens only, and international permit holders may not accept Georgian citizens at all. A domestic online betting permit is available only to holders of a land-based totalizator permit.

Key facts

Regulator
Revenue Service
Regulator type
Government ministry
Headline tax
20% GGR
Licence required
Yes
Minimum age
25+
Tax base
Slot halls and online casino and slot games: profit tax of 20% on stakes received less winnings paid, reported monthly (Tax Code arts. 97(9.1), 98(6), 135). Domestic online betting: 7% of the stakes received each month (art. 309(16)). Revenue from foreign citizens playing online casino games or online betting, whatever the permit: 5% of stakes less winnings (arts. 97(9.3), 98(5)). Other operators pay profit tax at the standard 15%. On top come annual permit fees and, for land venues and online operations run on land permits, the quarterly municipal gambling business fee.
Capital
Tbilisi
Currency
GEL
Official languages
Georgian

How to get a gambling licence in Georgia

The regulator is the Revenue Service.

We record 6 licence types for Georgia.

For the Online casino games permit, the annual fee is GEL 5,000,000 (as of 3 Jul 2026).

Applications
Accepted on a rolling basis
Time to licence
The Revenue Service must decide within 20 days of the application, extendable in defined cases; a permit not decided in time is deemed issued (Law on Licences and Permits art. 26).
Local presence
A local company or establishment is required; servers must be located locally.
Financial guarantee
Totalizator and online totalizator applicants must prove security for the prize fund of at least GEL 10,000 by bank guarantee or insurance (art. 12). Casinos must keep a reserve of at least GEL 10,000 per table in the casino safe (art. 3).
Headline tax
20% GGR (see Taxation for the full position)

Licence fees in Georgia

Licence typeApplication feeAnnual feeTerm
Online casino games permitGEL 5,000,000 a year for a standalone permit, or GEL 100,000 a year when issued on the basis of a land casino permit; permits based on a land permit also pay the gambling business fee of GEL 250,000 to 300,000 a quarter.Not yet verifiedGEL 5,000,000 (as of 3 Jul 2026)5 years, or the remaining term of the casino permit it is based on
Online slot games permitGEL 1,000,000 a year standalone, or GEL 100,000 a year when issued on the basis of a slot hall permit, which also pays the gambling business fee of GEL 250,000 to 300,000 a quarter.Not yet verifiedGEL 1,000,000 (as of 3 Jul 2026)5 years, or the remaining term of the slot hall permit it is based on
Online totalizator (betting) permitGEL 100,000 a year plus the gambling business fee of GEL 250,000 to 300,000 a quarter; the land totalizator permit costs GEL 30,000 to 300,000 a year.Not yet verifiedGEL 100,000 (as of 3 Jul 2026)Remaining term of the totalizator permit
International online permits (casino, slot and totalizator games)GEL 100,000 a year for each of the three permit types; holders are outside the gambling business fee.Not yet verifiedGEL 100,000 (as of 3 Jul 2026)5 years
Gambling games supply permitFixed annual feeNot yet verifiedGEL 100,000 (as of 3 Jul 2026)5 years

Built from the record on this page, last verified 23 Sept 2026. The Licensing and Taxation sections carry the full detail and sources.

Licensing

Licence required
Yes
Application window
Rolling
Local establishment required
Yes
Local server required
Yes
Active licences
25 (as of 23 Sept 2026)
Typical time to licence
The Revenue Service must decide within 20 days of the application, extendable in defined cases; a permit not decided in time is deemed issued (Law on Licences and Permits art. 26).
Bank guarantee or bond
Totalizator and online totalizator applicants must prove security for the prize fund of at least GEL 10,000 by bank guarantee or insurance (art. 12). Casinos must keep a reserve of at least GEL 10,000 per table in the casino safe (art. 3).
Notable licensees
Lider-Bet Sloti LLC, Asvla LLC, Betlive LLC, Evropabeti LLC, AB Georgia LLC, Club Ambassador LLC, Marsi LLC, Setanta Zone LLC, Full House LLC
Certification requirements
Games and essential products must hold an authorisation certificate from the selected person confirming compliance with Minister of Finance standards; an operator using its own betting system must have it tested and certified by the selected person (arts. 12, 19 and 36.1).
Barriers to entry
Permits go only to entrepreneurs registered in Georgia (art. 11(2)). Applicants must show a management address and server infrastructure in Georgia (since 1 December 2024), criminal record certificates for managers, founders and beneficial owners, the source of the funds for the permit fee, and no recognised tax debt. Each online permit covers a single domain (since 3 July 2026). The 25 active online permits on 23 September 2026 were held by nine companies, out of 242 gambling permits of all types on the register; no international permit had been issued.

Licence types

  • Online casino games permit

    Scope
    Casino table and card games offered online to Georgian and foreign players
    Term
    5 years, or the remaining term of the casino permit it is based on
    Annual fee
    GEL 5,000,000 as of 3 Jul 2026
    Fee basis
    GEL 5,000,000 a year for a standalone permit, or GEL 100,000 a year when issued on the basis of a land casino permit; permits based on a land permit also pay the gambling business fee of GEL 250,000 to 300,000 a quarter.
    Renewal terms
    Fee payable each year within 12 months of the issue date; first year in advance
  • Online slot games permit

    Scope
    Slot machine games offered online
    Term
    5 years, or the remaining term of the slot hall permit it is based on
    Annual fee
    GEL 1,000,000 as of 3 Jul 2026
    Fee basis
    GEL 1,000,000 a year standalone, or GEL 100,000 a year when issued on the basis of a slot hall permit, which also pays the gambling business fee of GEL 250,000 to 300,000 a quarter.
    Renewal terms
    Fee payable each year; first year in advance
  • Online totalizator (betting) permit

    Scope
    Sports and event betting online; only for holders of a land-based totalizator permit
    Term
    Remaining term of the totalizator permit
    Annual fee
    GEL 100,000 as of 3 Jul 2026
    Fee basis
    GEL 100,000 a year plus the gambling business fee of GEL 250,000 to 300,000 a quarter; the land totalizator permit costs GEL 30,000 to 300,000 a year.
    Renewal terms
    Fee payable each year
  • International online permits (casino, slot and totalizator games)

    Scope
    Online games for foreign players only; Georgian citizens may not be admitted; no land permit needed
    Term
    5 years
    Annual fee
    GEL 100,000 as of 3 Jul 2026
    Fee basis
    GEL 100,000 a year for each of the three permit types; holders are outside the gambling business fee.
    Renewal terms
    Fee payable each year; first year in advance
  • Gambling games supply permit

    Scope
    Supply of games and essential products (RNG, platforms, player and financial databases) to Georgian organisers or to persons abroad
    Term
    5 years
    Annual fee
    GEL 100,000 as of 3 Jul 2026
    Fee basis
    Fixed annual fee
    Renewal terms
    Fee payable each year
  • Casino permit

    Scope
    Land-based casino, per venue
    Term
    5 years
    Fee basis
    Up to GEL 5,000,000 a year as set by the Government; GEL 250,000 a year in Batumi, around Bazaleti Lake and in Kobuleti and Borjomi; no fee in Gudauri, Bakuriani, Tskaltubo and Sighnaghi. Plus GEL 20,000 to 40,000 a quarter per table in gambling business fee.
    Renewal terms
    Fee payable each year

Taxation

Headline GGR tax
20% GGR
Effective date
1 Jan 2025
Turnover tax
7%
Corporate tax
15%
Player winnings tax
5% income tax on amounts withdrawn from online gaming accounts and paid out by slot hall operators; withdrawals by foreign citizens from online accounts are exempt (Tax Code arts. 80(8), 81(3.2), 82).
Withholding mechanism
The slot hall operator or online organiser withholds the 5% as tax agent when it pays money out of the player account (Tax Code art. 154).
VAT treatment
Exempt without the right of deduction: lottery and gambling services (Tax Code art. 171); a lottery organiser more than 50% state-owned is exempt with the right of deduction (art. 172).
Tax base
Slot halls and online casino and slot games: profit tax of 20% on stakes received less winnings paid, reported monthly (Tax Code arts. 97(9.1), 98(6), 135). Domestic online betting: 7% of the stakes received each month (art. 309(16)). Revenue from foreign citizens playing online casino games or online betting, whatever the permit: 5% of stakes less winnings (arts. 97(9.3), 98(5)). Other operators pay profit tax at the standard 15%. On top come annual permit fees and, for land venues and online operations run on land permits, the quarterly municipal gambling business fee.

Earmarked levies

  • Gambling business fee: Per quarter: GEL 20,000 to 40,000 per casino table, GEL 4,000 to 14,000 per club table, GEL 2,000 to 4,000 per slot machine, GEL 250,000 to 300,000 for each online casino, slot or totalizator operation run on a land permit, GEL 1,500 to 20,000 per off-site cash desk; 10% of lottery sales less the prize fund; 10% of promotional draw prize funds (Municipal budgets (lottery fee: state budget))

Compliance

Minimum age
25+
National self-exclusion
List of dependent persons kept by the Revenue Service (self-exclusion on application or by court order, five years) (mandatory)
KYC timing
At registration; no deposits, stakes or play before verification
AML regime
Organisers must meet the Law on Facilitating the Suppression of Money Laundering and Terrorism Financing, register winnings in an electronic database and report to the Financial Monitoring Service of Georgia (Gambling Law art. 29).
Central monitoring system
An electronic control system for the gambling business, run by a selected person under contract with the Revenue Service for up to 15 years with its server in Georgia, monitors compliance by casino, slot hall, totalizator and all online and international permit holders (art. 36.1).
Data localisation
Online permit applicants must give the address in Georgia from which games are managed and the location of their server infrastructure in Georgia, including for international permits (arts. 12, 19, 20, as amended with effect from 1 December 2024).
KYC requirements
The 25 limit applies to Georgian citizens; foreign citizens and stateless persons may play from 18, and lottery tickets may not be sold to under-18s (Gambling Law art. 32). Registration requires name, date of birth, personal number, identity document details, phone and email, confirmed by SMS code; Georgian citizens are checked against the State Services Development Agency database and players are verified by photo with the document, video call, in person or biometric match, and screened against the sanctions list (Order 43). One account per person. Players must be re-verified every year (art. 29). Barred: self-excluded players and the barred-persons list, which covers employees of budget-funded organisations including civil servants, staff of national regulators and the National Bank, and members of families on the socially vulnerable register (arts. 3, 32).
Stake limits
Not yet verified
Mandatory player messaging
Domestic online sites must state in Georgian the organiser, legal address, phone, permit number, list and rules of games and that under-25 Georgian citizens, under-18 foreigners and listed persons may not play; international sites must give the same in Georgian and English and state that Georgian citizens may not play (arts. 12, 19, 20).
Reporting obligations
Changes to game rules and lists need prior Revenue Service consent, other changes must be notified at least one day in advance, and changes of essential products at least two days in advance (arts. 13, 20.1, 21). Organisers must give the Revenue Service and the selected person access to all gaming equipment and data (art. 29).
Game content restrictions
Slot machines must return at least 80% of stakes (art. 23). Games of chance may not offer prizes in kind (art. 11). Organisers may not lend players money to bet or allow transfers between player accounts (art. 29). Online gambling may not be offered or played in internet cafes (art. 11(8)).

Minimum age by vertical

  • Online casino: 25+
  • Online sports betting: 25+
  • Online poker: 25+
  • Lottery and iLottery: 18+

Advertising

Advertising permitted
No
Affiliate rules
No affiliate regime. The ban applies to advertising in any form, including online, whoever distributes it.
Sponsorship rules
Advertising in return for sponsoring a sports event or organisation is allowed only visually, inside the perimeter of the sports venue, on banners and on participants' uniforms (art. 8.3(1)(b) and (3)).
Social media rules
Covered by the general ban on advertising through electronic communications networks; the only online exception is the operator's own gaming website.
Penalties for breach
GEL 10,000, and GEL 20,000 for a repeat, for breaching the gambling advertising or signage rules or for gambling advertising or product placement by a broadcaster (Code of Administrative Offences art. 158.5).

Restrictions

  • Advertising of games of chance, totalizators, lotto, bingo and their organisers is banned in any form or medium, including electronic communications networks, since 1 March 2022 (Law on Advertising art. 8.3).
  • Exceptions: advertising on a website where online casino, slot or totalizator games, domestic or international, are lawfully offered; visual advertising at a venue where such games are permitted, one item of no more than 10 square metres; and advertising at international airports and border crossing points.
  • Only one sign of no more than 10 square metres with gambling information may be displayed.
  • Promotional draws run by gambling organisers may be advertised only on their gaming website or inside their venues.

Payments

Credit card ban
Not yet verified
Crypto stance
Not yet verified
Permitted methods
Licensed financial institutions and their products, Cash desks at permitted venues and off-site cash desks of online organisers, Payment terminals, E-wallets (GEL 2,000 a day unless licensed in Georgia, the EU, the UK or the US)

Enforcement

ISP blocking
Not yet verified
DNS blocking
Not yet verified
Payment blocking
Not yet verified
App store takedowns
Not yet verified
Administrative penalties
Fines for breach of permit conditions from GEL 1,000 (lotto, bingo, promotional draws) to GEL 20,000 (casinos, domestic and international online permits) (Gambling Law art. 37.1); the fine is tripled, then tripled again if the breach continues, and the permit is then revoked, while a holder fined for late payment of the permit fee who still does not comply loses the permit without the tripling steps (Law on Licences and Permits art. 34). Admitting under-age or listed players: GEL 10,000, repeat GEL 20,000; online play in an internet cafe: GEL 15,000, repeat GEL 30,000 (Code of Administrative Offences arts. 176.1, 176.2, 176.5). Unauthorised lottery: GEL 50,000, then GEL 150,000 each time (Gambling Law art. 37.2).
Operator liability
Organising gambling or supplying games without a permit, and breaching permit conditions, are violations of the Gambling Law (art. 5); the Revenue Service or the Ministry of Internal Affairs imposes the fines (art. 7). No statutory blocking of unlicensed websites or payments was found in the gambling law.

Market data

Figures on this record are drawn from official regulator data.

Online GGR
Not yet verified
Reporting year
2026
Licensed operators
9

Timeline

  1. 25 Mar 2005

    Law on Organising Lotteries, Games of Chance and Other Prize Games adopted

  2. 1 Mar 2021

    Finance Minister order on deposits and withdrawals for online play takes effect

  3. 1 Jan 2022

    Online games of chance taxed on gross gaming revenue for the first time, at 10%

  4. 1 Mar 2022

    Minimum age for Georgian citizens rises to 25, the barred-persons list starts and gambling advertising is banned

  5. 1 Jan 2024

    GGR tax rises to 15% and withholding on withdrawals to 5%

  6. 1 Jun 2024

    Domestic online betting taxed at 7% of stakes

  7. 1 Dec 2024

    Servers must be in Georgia; revenue from foreign players taxed at 5%

  8. 1 Jan 2025

    GGR tax on slot halls and online casino games rises to 20%

  9. 1 Jun 2026

    Law No 1578 on permit-breach fines published, in force on the fifteenth day after publication

  10. 17 Jun 2026

    Bill on international online permits registered in Parliament under the expedited procedure

  11. 3 Jul 2026

    International online permits and the one-domain rule take effect

Outlook

The test for the next year is uptake of the international permits created on 3 July 2026: the Revenue Service register listed none on 23 September 2026. Domestic online permits issued before that date may keep a second domain for the rest of their term, after which the one-domain rule applies to all. No further gambling bill was found in the Parliament bill register on 23 September 2026.

Frequently asked questions

Who regulates gambling in Georgia?
The Revenue Service, a body under the Ministry of Finance, issues gambling permits, keeps the permit register and fines licensees. The lottery is run by a single company holding a ten-year exclusive right won at a Ministry of Finance tender.
What is the minimum gambling age in Georgia?
25 for Georgian citizens and 18 for foreign citizens and stateless persons. Lottery tickets may not be sold to anyone under 18.
How is online gambling taxed in Georgia?
Online casino and slot games pay profit tax of 20% on gross gaming revenue, domestic online betting pays 7% of stakes, and revenue from foreign players is taxed at 5%. Players' withdrawals are taxed at 5%, withheld by the operator, and gambling services are exempt from VAT.
What is the Georgian international online permit?
Since 3 July 2026 Georgian companies can hold international permits for online casino, slot or totalizator games that may not admit Georgian citizens. Each costs GEL 100,000 a year for five years, needs no land-based permit and is outside the gambling business fee. None had been issued by 23 September 2026.
Can gambling operators advertise in Georgia?
Only in narrow cases. Since 1 March 2022 gambling advertising is banned except on operators' own gaming websites, at their venues, through sponsorship inside sports venues and on uniforms, and at international airports and border crossings. Breaches cost GEL 10,000, or GEL 20,000 for a repeat.
Must an online operator have servers in Georgia?
Yes. Since 1 December 2024 applicants for online permits, including international ones, must give the address in Georgia from which games are managed and the location of their servers in Georgia, and permits go only to companies registered in Georgia.
How much does a gambling licence cost in Georgia?
For the Online casino games permit, the annual fee is GEL 5,000,000 (as of 3 Jul 2026). For the Online slot games permit, the annual fee is GEL 1,000,000 (as of 3 Jul 2026). For the Online totalizator (betting) permit, the annual fee is GEL 100,000 (as of 3 Jul 2026). The Licensing section lists all 6 licence types recorded for Georgia. Last verified 23 Sept 2026.
Is online gambling legal in Georgia?
Online casino and online sports betting are both legal for licensed operators in Georgia. The status of every vertical is at the top of this page. Last verified 23 Sept 2026.
How long does it take to get a gambling licence in Georgia?
The Revenue Service must decide within 20 days of the application, extendable in defined cases; a permit not decided in time is deemed issued (Law on Licences and Permits art. 26). Last verified 23 Sept 2026.

Events in Georgia

No upcoming events in Georgia are listed yet. See the full events calendar.

Past events

Glossary and directory

Sources

Source tiers. Tier 1: the law, official gazette, licence register or regulator itself. Tier 2: other official sources such as ministries, parliaments, courts and statistics agencies. Only tier 1 and tier 2 sources can support a fact on their own.

  1. Tier 1Accessed 23 Sept 2026Published 19 Apr 2005
  2. Tier 1Accessed 23 Sept 2026Published 3 Jul 2026
  3. Tier 1Accessed 23 Sept 2026Published 1 Jun 2026
  4. Tier 1Accessed 23 Sept 2026Published 11 Jul 2024
  5. Tier 1Accessed 23 Sept 2026Published 28 Dec 2021
  6. Law of Georgia on Licence and Permit Fees, consolidated text as amended to 25 June 2026, art. 7(10)

    Legislative Herald of Georgia (Matsne), Ministry of Justice of Georgia (translated)

    Tier 1Accessed 23 Sept 2026
  7. Law of Georgia No 1824 of 25 June 2026 amending the Law on Licence and Permit Fees (fees for international online permits)

    Legislative Herald of Georgia (Matsne), Ministry of Justice of Georgia (translated)

    Tier 1Accessed 23 Sept 2026Published 3 Jul 2026
  8. Law of Georgia on the Gambling Business Fee, consolidated text as amended to 25 June 2026

    Legislative Herald of Georgia (Matsne), Ministry of Justice of Georgia (translated)

    Tier 1Accessed 23 Sept 2026
  9. Tax Code of Georgia, consolidated text as amended to 25 June 2026 (arts. 80, 81, 82, 97, 98, 130, 135, 154, 171 and 309)

    Legislative Herald of Georgia (Matsne), Ministry of Justice of Georgia (translated)

    Tier 1Accessed 23 Sept 2026
  10. Tier 1Accessed 23 Sept 2026Published 28 Dec 2021
  11. Law of Georgia No 2590 of 9 February 2023 amending the Tax Code (online totalizator taxed on stakes), in force 1 June 2024

    Legislative Herald of Georgia (Matsne), Ministry of Justice of Georgia (translated)

    Tier 1Accessed 23 Sept 2026Published 24 Feb 2023
  12. Tier 1Accessed 23 Sept 2026Published 25 Dec 2023
  13. Tier 1Accessed 23 Sept 2026Published 11 Jul 2024
  14. Tier 1Accessed 23 Sept 2026Published 29 Dec 2024
  15. Law of Georgia on Advertising, consolidated text as amended to 25 June 2026, art. 8.3

    Legislative Herald of Georgia (Matsne), Ministry of Justice of Georgia (translated)

    Tier 1Accessed 23 Sept 2026
  16. Law of Georgia No 1188 of 22 December 2021 amending the Law on Advertising (gambling advertising ban), in force 1 March 2022

    Legislative Herald of Georgia (Matsne), Ministry of Justice of Georgia (translated)

    Tier 1Accessed 23 Sept 2026Published 28 Dec 2021
  17. Tier 1Accessed 23 Sept 2026
  18. Law of Georgia on Licences and Permits, consolidated text as amended to 25 June 2026 (arts. 26 and 34)

    Legislative Herald of Georgia (Matsne), Ministry of Justice of Georgia (translated)

    Tier 1Accessed 23 Sept 2026
  19. Tier 1Accessed 23 Sept 2026Published 26 Feb 2021
  20. Tier 1Accessed 23 Sept 2026Published 26 Feb 2021
  21. Tier 1Accessed 23 Sept 2026
  22. Tier 1Accessed 23 Sept 2026Published 7 Jul 2026

Spotted something out of date? Report a correction.

This page is industry reference information and not legal advice.

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