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    Home » Georgia Parliament Moves to Create Foreign-Only Gambling Licences With 5% GGR Tax Rate
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    Georgia Parliament Moves to Create Foreign-Only Gambling Licences With 5% GGR Tax Rate

    Andrew FletcherBy Andrew FletcherJune 24, 20262 Mins Read
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    Georgia is advancing a package of legislative amendments that would establish a dedicated licensing regime for operators serving customers outside the country.

    The proposal has been submitted under an accelerated parliamentary review process, signalling strong political intent to push the changes through quickly.

    Central to the plan is a firm legal distinction between foreign and domestic gambling participation, separating the two markets at the licensing level.

    Operators obtaining the new international licences would be permitted to offer online casino games, slot products, and sports betting services exclusively to foreign citizens and stateless persons.

    Georgian citizens would be explicitly excluded from accessing any platform operating under the new international licensing framework.

    The draft legislation sets a 5% gross gaming revenue tax for operators targeting foreign customers, a dramatically reduced burden compared to the 20% rate applied to standard domestic online casinos.

    Three new permit categories would be introduced, covering online casino games, slot machine games, and sports betting services all aimed at international customers.

    Each permit would be issued for a five-year term and carry an annual fee of GEL 100,000, with a monthly tax equal to 5% of the difference between bets received and winnings paid out.

    Operators found in violation of permit conditions or fee payment deadlines would face a GEL 20,000 fine under the proposed rules.

    The draft also proposes reducing the number of internet domains permitted under a single licence from two to one, with a transitional period available to existing permit holders.

    Officials backing the bill argue the lower tax structure could make Georgia a genuinely attractive regional base for internationally focused gambling operators.

    Explanatory materials accompanying the legislation point to potential gains in foreign direct investment, particularly across technology-driven sectors including software development, cybersecurity, and digital marketing.

    The bill was initiated by MPs Shota Berekashvili, Giorgi Barvenashvili, Tornike Berekashvili, Anton Obolashvili, and Mariam Lashkhi.

    If passed, the reforms would represent one of Georgia’s clearest efforts to position gambling as an export-oriented industry rather than purely a domestic consumer activity.

    The approach aims to capture international investment and tax revenue while maintaining tighter regulatory controls over gambling services available to local residents.

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    Andrew Fletcher

    Andrew Fletcher is a veteran iGaming journalist, and he keeps a close watch on regulatory developments and emerging business deals.

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    Georgia Parliament Moves to Create Foreign-Only Gambling Licences With 5% GGR Tax Rate

    June 24, 2026

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