Georgia has introduced a separate permit regime for online gambling aimed exclusively at foreign players. An operator may obtain a permit for an online casino, slot machines, or a totalizator without allowing Georgian citizens to participate.
The amendments were adopted by Parliament on June 25, 2026, and entered into force following their official publication on July 3. The new regime may be attractive to international gambling projects due to the five-year permit term, an annual fee of GEL 100,000, and a 5% tax on income from foreign players.
However, a Georgian permit does not automatically make a product a legal international service in every country. The operator must still take into account the laws of each market in which it accepts players, as well as AML requirements, customer identification, technical infrastructure, and access controls.
The law provides for three separate types of activities:
A permit is issued for five years. Each type of activity is subject to an annual permit fee of GEL 100,000.
If a platform offers several categories of games simultaneously, a single permit may not be sufficient. Each product mechanic should be compared with the types of activities established by law to determine which permits the operator must obtain.
| Condition | International Online Regime |
| Available formats | Online casino, slot machines, totalizator |
| Target audience | Foreign players |
| Participation of Georgian citizens | Prohibited |
| Permit term | 5 years |
| Annual fee | GEL 100,000 per permit |
| Tax on income from foreign players | 5% of GGR |
| Number of domains | One domain per permit |
| Permit-issuing authority | Revenue Service of Georgia |
In business communications, such a document is often referred to as an online gambling license. Georgian legislation uses the concept of a permit, so it is important to use the official terminology when preparing applications and agreements.
The key feature of the model is the separation of the Georgian and international markets. The permit is intended for accepting foreign players, while Georgian citizens are not allowed to use the relevant platform.
The operator must not only state this prohibition in its user documents but also ensure that it is effectively enforced. A provision in the Terms and Conditions alone is insufficient if the registration process, payment infrastructure, or customer verification procedure allows a Georgian citizen to create an account and make a deposit.
The website must provide information in Georgian and English, including:
When designing the platform, these legal requirements should be integrated with the KYC procedure, age verification, payment restrictions, and user-blocking system.
The annual permit fee is GEL 100,000 for each type of activity. This means that an operator requiring separate permits for an online casino and slot machines must account for the fee for each permit.
In addition to the fixed fee, a 5% tax applies to income generated from the participation of foreign players. The tax base is GGR, meaning the difference between bets accepted and winnings paid out. The tax is calculated for the relevant reporting period rather than only when profits are distributed to the company’s owners.
The financial model should account for more than these two payments. The project budget should also include the costs of incorporating and maintaining a Georgian company, technical certification, banking services, payment providers, audits, the AML function, and integration with mandatory monitoring systems.
It would be incorrect to compare the Georgian regime with other jurisdictions solely on the basis of the permit fee. The operator may incur additional expenses depending on the product structure, software used, number of permits, and geographical distribution of players.
The new international permit allows the use of one internet domain. This restriction should be taken into account before submitting an application.
If a group operates several brands or uses different websites for individual regions, it should determine in advance:
An attempt to use one permit for several formally independent websites may be regarded as a breach of its conditions. Transitional provisions apply to previously issued permits, but new operators should follow the one-domain rule.
Operating under a Georgian permit requires a corporate structure that complies with local law. In practice, an international project must identify the Georgian company that will act as the applicant, permit holder, and party dealing with government authorities.
Formal incorporation of a legal entity is not sufficient. The structure should correspond to the actual business operations, including ownership of the platform, agreements with suppliers, payment processing, data processing, and responsibility toward players.
Before submitting an application, the following should be reviewed:
A company established solely to obtain a permit and disconnected from actual operations may face questions from the regulator, banks, and payment partners.
The online platform must comply with the technical requirements established by Georgian legislation and secondary regulations. Certain systems, products, and services in the gambling sector may be subject to inspection and require an authorization certificate.
International operators are also included in the electronic gambling monitoring system. This means that the product architecture must be assessed not only from a commercial perspective. The platform must be capable of generating and transmitting the data required for government monitoring.
Before launch, a technical audit should be conducted to review:
The exact scope of documentation and testing depends on the product and infrastructure used. Technical preparation should therefore begin in parallel with legal preparation rather than after the company has been incorporated.
The new international regime does not exempt a gambling company from anti-money laundering legislation. Gambling operators are considered obliged entities in Georgia and must apply the preventive measures required by law.
The operator will need to develop a risk-based system covering customer identification and verification, identification of beneficial owners, transaction analysis, and detection of suspicious activity. Electronic identification may be used subject to compliance with the applicable procedures.
Particular attention should be paid to situations where a player:
The prohibition on participation by Georgian citizens should be integrated into this system. An IP address check alone does not establish citizenship and can easily be circumvented using a VPN, so the operator will need to combine document verification, payment data, and technical indicators.
A Georgian permit legalizes the operator’s activities within the framework of Georgian law, but it does not replace permits required by other countries.
If a country requires a local license to accept its residents as players, holding a Georgian permit does not eliminate that requirement. Risks may arise even without an office in the player’s country: website accessibility, currency, language, advertising, local payment methods, and actual targeting of the local audience may all be relevant.
Before launch, countries should therefore be divided into three groups:
This matrix should be updated regularly. Online gambling rules change, and a country that is accessible at launch may later introduce licensing requirements, restrict advertising, or require foreign websites to be blocked.
Preparation for an international gambling project should begin not with company incorporation but with a comprehensive review of the business model.
The team should determine the target markets, available types of games, number of domains, and required permits. The corporate structure, rights to the platform, supplier agreements, movement of funds, and compliance of the technical system with monitoring requirements should then be reviewed.
User documents, AML policies, responsible gambling rules, complaint-handling procedures, and personal data processing procedures should be prepared separately. Their content must correspond to the actual operation of the product. If the rules state that age verification takes place before a deposit is made, the platform should not allow it to be completed later.
It is equally important to discuss the project with banks and payment providers in advance. Obtaining a permit does not guarantee that a bank account will be opened or acquiring services provided: financial institutions independently assess business owners, target markets, and the level of compliance risk.
Georgia offers clear basic parameters: a five-year permit term, a fixed annual fee, and a 5% tax on GGR from foreign players. This makes the jurisdiction notable for international operators seeking a regulated base for an online business.
However, the decision should not be based on cost alone. The Georgian regime should be assessed against the requirements of target countries, access to banking and payment systems, certification costs, and the ability to establish a genuine operational structure.
A strong model begins not with choosing the cheapest license, but with answering three questions: where the operator is established, in which markets it is legally permitted to operate, and whether it can demonstrate ongoing compliance throughout the entire permit term.
Wolja Digital helps international gambling projects assess the applicability of the Georgian permit regime and prepare the legal structure for launch. We analyze game mechanics and target markets, determine the required types of permits, review the corporate and contractual model, rights to the software, and requirements for user documentation.
As part of project preparation, we can also develop AML and KYC procedures, platform terms of use, a privacy policy, supplier agreements, and the operator’s internal documents. This approach connects the permit process with the actual business architecture and helps reduce the risk of problems after launch.