Georgia: gambling regulation and licensing
- Online casinoRegulated
- Online sports bettingRegulated
- Land-based (reference)Regulated
- Regulator
- Revenue Service
- Headline tax
- 5% GGR
- Licence required
- Not yet verified
- Last verified
- 30 Aug 2026
Summary
Georgia has built a deliberate split between the gambling it exports and the gambling it allows its own citizens, and the two halves point in opposite directions. Domestically it is one of the most restrictive regimes in Europe or western Asia. The minimum age for online gambling is 25, not 18. A national exclusion register covers more than 1.5 million people, including every public sector employee automatically. Georgian citizens pay a 5% withholding on withdrawals from gambling accounts, deducted by the operator. For export, it is among the most accommodating jurisdictions anywhere. In June 2026 Georgia introduced a dedicated permit for operators serving only foreign markets: 5% of gross gaming revenue, 0% VAT, a five-year term and an annual fee of 100,000 lari, roughly 33,000 euros. That is a licensing-hub proposition aimed squarely at operators who would otherwise look at Curacao or Anjouan, and it comes with an EU-adjacent regulator and a real statute behind it.
Common pitfalls
The 5% rate belongs to the foreign-facing permit introduced in June 2026, not to domestic operations. Note also that the online gambling age for Georgian citizens is 25, which catches operators who assume 18.
Key facts
- Regulator
- Revenue Service
- Regulator type
- Government ministry
- Headline tax
- 5% GGR
- Licence required
- Not yet verified
- Minimum age
- Not yet verified
- Tax base
- Operators holding the foreign-facing permit introduced in June 2026 pay 5% of gross gaming revenue monthly, with 0% VAT, on a five-year permit carrying an annual fee of 100,000 lari. Georgian residents separately bear a 5% withholding on withdrawals from gambling accounts; foreign players' winnings are untaxed. The domestic-facing rate is not recorded here and is not the same thing.
- Capital
- Tbilisi
- Currency
- GEL
- Official languages
- Georgian
Legal framework
Primary statutes
Law on Arranging Lotteries, Games of Chance and Other Prize Games
- In force
- Yes
- Summary
- The governing statute, administered by the Revenue Service. Amendments effective 1 June 2026 sharply increased penalties for permit breaches.
Key amendments
- Jun 2026Georgia introduced a dedicated permit for operators serving only foreign markets, taxed at 5% of gross gaming revenue with 0% VAT, on a five-year permit carrying an annual fee of 100,000 lari. Penalties for permit breaches also rose substantially.
Taxation
- Headline GGR tax
- 5% GGR
- Effective date
- Jun 2026
- Player winnings tax
- 5% withheld on withdrawals, Georgian citizens only
- Withholding mechanism
- Deducted by the operator on withdrawal, for Georgian citizens only.
- VAT treatment
- 0% VAT on the foreign-facing permit.
- Tax base
- Operators holding the foreign-facing permit introduced in June 2026 pay 5% of gross gaming revenue monthly, with 0% VAT, on a five-year permit carrying an annual fee of 100,000 lari. Georgian residents separately bear a 5% withholding on withdrawals from gambling accounts; foreign players' winnings are untaxed. The domestic-facing rate is not recorded here and is not the same thing.
Advertising
- Advertising permitted
- No
- Affiliate rules
- Affiliates are not separately licensed. Only operators holding a licence from the national regulator may lawfully be promoted. The general advertising ban applies to promotion regardless of who publishes it.
- Sponsorship rules
- Sponsorship is the principal surviving route to visibility: banners at sports events and branding on sportspeople clothing are exempt from the advertising ban.
- Celebrity and influencer rules
- With advertising banned across broadcast, outdoor and Georgian websites, there is little lawful scope for endorsement outside the sports sponsorship exception.
- Penalties for breach
- The Revenue Service supervises the gambling sector, and the advertising prohibition is enforced alongside the licensing regime.
Restrictions
- Georgia imposed a blanket ban on gambling advertising under legislation passed in December 2021, taking effect in March 2022 and covering physical, online and broadcast advertising.
- The ban applies on television, radio, outdoor banners and Georgian websites.
- The narrow exception is sponsorship: banners at sports events and branding on the clothing of sportspeople remain permitted.
- The same legislation raised the minimum gambling age for Georgian citizens to 25, while foreign citizens may gamble from 18, so the protected domestic audience is unusually wide.
- Public employees and self-excluded persons are barred from gambling, which narrows the lawful audience further.
Outlook
The foreign-facing permit is the thing to watch, because it is a serious attempt to compete with the cheap offshore licences on credibility rather than on price alone. Whether payment providers and affiliates treat it as equivalent to a European licence will decide if it works.
Frequently asked questions
- What is the online gambling age in Georgia?
- 25 for Georgian citizens. The entry age for foreign nationals at land-based casinos is 18.
- What is the tax rate on Georgia's foreign-facing licence?
- 5% of gross gaming revenue with 0% VAT, on a five-year permit carrying an annual fee of 100,000 lari.
Sources
- Revenue Service
Ministry of Finance of Georgia
Tier 1Accessed 22 Aug 2026 - Tier 3Accessed 22 Aug 2026
- Tier 2Accessed 22 Aug 2026