Georgia Online Gambling Licences for International Hub

Key Takeaways:

Georgia considers new online gambling licences for foreign customers.
Legislation aims to establish Georgia as an international gambling hub.
Three five-year permit categories include online casino and internet slots.
Foreign-facing operators will pay a 5% tax on gross gaming revenue.
Georgian citizens are prohibited from accessing these new platforms.

Georgia's parliament is currently reviewing legislation designed to establish a dedicated licensing regime for online gambling operators targeting foreign customers. This strategic move aims to position Georgia as a prominent international gambling hub. The proposal, initiated by members of the ruling Georgian Dream party, outlines a new framework for the country's iGaming sector.

New Licensing Framework Details

The proposed legislation introduces three distinct five-year permit categories: online casino, internet slots, and sports betting services. These permits are intended exclusively for foreign players, with strict prohibitions preventing Georgian citizens from accessing the platforms. Operators securing a licence would be mandated to conduct their activities through dedicated domains. Each permit would incur an annual fee of GEL100,000, equivalent to €33,372. Georgia’s Revenue Service would be responsible for overseeing the entire gambling licensing process for these new categories. Permits would only be granted to companies registered locally within Georgia. Furthermore, operators would be required to adhere to a specific set of technical and operational requirements tailored for foreign-facing gambling businesses.

Tax Structure and Market Impact

A separate tax framework is also part of the proposed legislation, specifically for foreign-facing operators. Under this framework, revenue generated from overseas customers would be subject to a 5% tax rate on gross gaming revenue. This initiative represents the latest development in Georgia’s evolving approach to gambling regulation. The country has consistently sought to balance tighter controls on its domestic gambling market with measures designed to attract international casino markets.

Building on Previous Regulatory Reforms

The current proposal builds upon earlier reforms implemented by Georgia's iGaming industry. In 2023, the government increased gambling taxes and introduced additional restrictions as part of a broader effort to address the rapid growth of gambling activity within the country. Following these domestic adjustments, lawmakers began to differentiate between gambling services aimed at local citizens and those targeting overseas customers. This distinction became more pronounced in 2024, when Georgia approved reforms allowing operators to establish separate domains for local and international players. These changes also introduced preferential tax treatment for revenue generated from foreign customers and exempted overseas players from taxation on winnings from Georgian operators. If approved, the latest proposal would further solidify these measures by creating dedicated licence categories, thereby enhancing the separation between the international market and Georgia’s domestic gambling sector.