Gambling taxes and permit fees in Georgia: a guide for online operators

Georgia taxes online gambling in a way that is simple once you see the structure. The operator pays an annual permit fee, then pays tax on gaming revenue rather than on accounting profit, and the rate depends on whether the players are Georgian citizens or foreign players. Since the 2026 reform there is also a dedicated international permit built for operators who serve players outside Georgia. This guide sets out each layer as it stands in October 2026.

Permit fees for online operators

Online gambling in Georgia is permitted per activity, and the Revenue Service issues the permit. Each domestic or international online permit covers one internet domain. The annual fees under the standard regime, which allows an operator to serve Georgian players, are:

• Online casino: GEL 5,000,000 a year, or GEL 100,000 when it is run alongside a land-based casino under a combined permit.
• Online slots: GEL 1,000,000 a year.
• Online sportsbook: GEL 100,000 a year for the online activity, on top of a land-based sportsbook permit.

Standard online permits also carry quarterly fees of GEL 250,000 to GEL 300,000, depending on the permit category.

The international permits introduced in 2026

In June 2026 Parliament adopted amendments creating three international permit categories: online casino, online slots and sports betting. The amendments were published in July 2026. They are designed for operators whose players are outside Georgia, and the terms are far lighter than the standard regime:

• The annual permit fee is GEL 100,000 per category, and each permit is valid for five years.
• No land-based casino, slot club or betting house permit is required.
• Holders are excluded from the general gambling business fees.
• An electronic monitoring fee of 1% of gross gaming revenue applies each month.
• An initial review of the system or essential product costs up to GEL 35,000 per activity direction, and control-system integration equipment costs up to GEL 100,000 per permit holder.
• Suppliers of games and essential products can obtain a B2B gaming-supply permit for GEL 100,000 a year.

Georgian citizens may not take part in games offered under the international permits, and neither may foreign citizens or stateless persons under 18. Applicants need management and server infrastructure in Georgia where required, vetted key persons, managers and beneficial owners, evidence of the source of the funds for the permit fee, and no recognised Georgian tax debt.

Tax on gaming revenue

Operators are taxed on gross gaming revenue (GGR), which is the bets received from players minus the winnings paid out to them. The rates depend on the product and the player:

• Online slots and online casino games: 20% of GGR. The rate is 5% on the GGR from foreign players taking part online.
• Online sportsbook, Georgian players: 7% of the total bets received in each reporting month, filed and paid by the 15th of the following month.
• Online sportsbook, foreign players: 5% of bets received from foreign players minus the winnings paid to them.

The 20% rate on income from gambling, including slot machines and online games of chance, has applied since 1 January 2025 under Law No. 134-IMS-XIMP. Land-based gambling clubs and land-based sportsbooks are exempt from corporate income tax and pay fixed fees instead. For an operator serving foreign players, the headline numbers are therefore 5% of GGR plus the 1% monitoring fee, with no GGR-based tax on the foreign segment beyond that.

Tax on player winnings

Players are taxed on what they withdraw, and the operator collects it as tax agent:

• Georgian players at online operators: 5% personal income tax on the amount withdrawn from the gambling account, withheld automatically by the operator.
• Foreign players at online operators: exempt for online slots, online casino games and online sportsbooks.
• Land-based sportsbooks and gambling clubs: 20% on the winnings, withheld only when the player asks.

For an operator built around foreign players, the practical result is that winnings leave the platform with no Georgian personal income tax attached.

Corporate profit tax and the Estonian model

Georgia's general corporate income tax is 15% under the Estonian model, which has applied since 1 January 2017. Retained and reinvested profit is not taxed. Tax arises when profit is distributed as dividends or leaves the company through deemed distributions such as non-business expenses and free-of-charge benefits, and the tax base is grossed up for the 15% rate.

Gambling profit sits in its own lane. It is taxed at the GGR rates above, and profit already taxed that way is treated as distributed first. That means no additional dividend tax applies when it is paid out to a partner, and dividends from gambling profits taxed at the 20% rate in 2025 and later are exempt from withholding tax. A Georgian operating company can hold a software development or services arm under the standard Estonian model alongside its gaming entity, which is a common structure for platform businesses.

VAT

Georgia's standard VAT rate is 18%, and it has been unchanged since 2004. Gambling and lottery services are exempt from VAT, so the gaming revenue itself carries no output VAT. Georgian VAT follows EU Directive principles on place of supply, with business-to-business services taxed where the customer is established. Supplier invoices for software, hosting and professional services should be reviewed individually for their VAT position.

Summary table

What this means for planning

The international permit changes the economics for anyone building a foreign-facing brand from Tbilisi. A GEL 100,000 annual fee, a 5% tax on GGR and a 1% monitoring fee make the cost base predictable and proportional to revenue, and the same entity can operate without a land-based venue. Platform choice matters here, because the monitoring regime requires integration with the state control system and reporting at the GGR level. Scalara Labs Georgia builds iGaming platforms in Tbilisi with that reporting in mind, so the numbers in your tax return come straight from the platform's own ledger.