Key Points
- Georgian lawmakers are evaluating legislation that would establish gambling permits exclusively for international operators
- Residents of Georgia would face complete restrictions from platforms operating under these new permits
- International operators would face a 5% gross gaming revenue tax versus the current 20% rate for domestic-focused businesses
- Permits would remain valid for five years with annual fees of GEL 100,000 and would authorize online casino gaming, slot products, and sports wagering
- Additional provisions would reduce permitted domains from two to one per license
Georgian officials are advancing a significant overhaul of the nation’s gambling regulatory framework. The initiative aims to draw international gaming enterprises to the country while simultaneously preventing local residents from participating on those same platforms.
Parliamentary representatives are currently examining a package of legislative modifications. These amendments, filed through an expedited consideration procedure, would establish distinct permit classifications for businesses catering to non-Georgian markets.
According to the proposed framework, international gaming businesses would gain authorization to provide online casino entertainment, slot-based products, and sports wagering services. However, these offerings would be strictly limited to foreign nationals and individuals without citizenship. Georgian citizens would face absolute prohibitions on accessing these gaming platforms.
Government officials characterize this dual-track strategy as a compromise between fostering economic development and maintaining social safeguards. Legislators contend that restricting domestic participation will minimize gambling-related social issues within Georgian communities.
Reduced Tax Rates Serve as Investment Incentive
The fiscal structure represents a central element of the proposed legislation. International gaming operators functioning under this new regulatory model would remit gross gaming revenue taxes of merely 5%. This stands in sharp contrast to the existing 20% obligation imposed on businesses serving Georgian consumers.
Policymakers suggest the preferential tax treatment could position Georgia as a competitive jurisdiction for foreign gambling corporations seeking regional operational headquarters.
Documentation accompanying the legislation emphasizes anticipated benefits including increased foreign capital investment. Additional emphasis is placed on employment opportunities across sectors such as software engineering, information security, and digital promotion.
The framework would introduce three distinct authorization categories encompassing online casino offerings, slot machine entertainment, and sports betting operations. Individual permits would maintain validity for five-year periods accompanied by annual licensing fees of GEL 100,000.
License holders would additionally face ongoing monthly tax obligations throughout their permit duration. Companies failing to satisfy licensing standards or payment schedules would incur penalties of GEL 20,000.
Internet Domain Restrictions and Regulatory Standards
The proposed legislation also introduces stricter protocols governing internet domain usage. The draft regulations would limit each gambling authorization to a single domain. Current regulations permit two domains per operator. License holders under existing rules would receive a grace period for adjustment.
The legislative package was submitted by five parliamentary members: Shota Berekashvili, Giorgi Barvenashvili, Tornike Berekashvili, Anton Obolashvili, and Mariam Lashkhi.
Should the legislation gain approval, it would formalize a bifurcated approach treating gambling as both an export-oriented economic sector and a regulated domestic activity. Georgian authorities would pursue tax revenues and capital inflows from international customers while maintaining protective restrictions on local participation.
Parliamentary leadership has not yet scheduled a formal vote. The proposal continues undergoing legislative examination as of late June 2026.
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