Jun 17, 2026 | 8:40 am
Georgia’s parliament is reviewing proposed legislation that would establish a new licensing framework for online gambling companies serving customers outside the country. The measure, currently under accelerated consideration, would introduce specialized permits for operators offering online casino games, slot products and sports betting exclusively to foreign players.
The proposal reflects Georgia’s ongoing effort to separate its domestic gambling market from activities aimed at international audiences. If approved, the legislation would create a distinct regulatory path for companies targeting overseas customers while continuing to limit gambling access for Georgian residents.
For years, many operators focused on international markets have relied on offshore licensing jurisdictions such as Curaçao and the Isle of Man. Supporters of the bill believe a dedicated Georgian licensing regime could make the country a more attractive destination for such businesses.
New Licensing Structure for International Operators
The draft legislation would amend the Law on the Organization of Lotteries, Gambling and Prize Games by introducing three new permit categories. These licenses would cover online casino operations, online slot machine offerings and sports betting services directed solely at foreign citizens.
Under the proposed framework, Georgian residents would not be allowed to access the licensed platforms.
Each permit would remain valid for five years and require an annual payment of GEL 100,000, equivalent to approximately €33,000. Operators holding these licenses would also be subject to a 5% tax on gross gaming revenue generated from foreign players, with payments made on a monthly basis.
The proposed tax rate is significantly below the 20% rate currently applied to standard online casino operations that are available to Georgian customers.
Lawmakers backing the initiative argue that the lower tax burden could encourage foreign companies to establish operations in Georgia. They also contend that the measure could support employment growth in sectors such as software development, cybersecurity and digital marketing while generating additional revenue for the national budget.
Restrictions and Compliance Requirements
The legislation includes several operational requirements for permit holders.
One provision would limit operators to a single internet domain for each permit. Current license holders that operate more than one domain would be granted a transition period to comply with the new rule.
The bill also outlines penalties for violations. Companies that fail to meet permit conditions or miss payment deadlines would face fines of GEL 20,000.
By creating a separate licensing category for foreign-facing businesses, lawmakers aim to establish a clearer distinction between gambling activities intended for export and those offered within the domestic market.
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Part of a Broader Regulatory Strategy
The proposal builds on gambling reforms introduced in recent years as Georgia adjusted its approach to regulation.
Changes approved on June 27, 2024, and implemented on December 1, 2024, allowed licensed operators to maintain separate websites for local and international customers. Those reforms also introduced a 5% tax on revenue generated from foreign players and removed withholding tax obligations on winnings paid to those customers.
At the same time, Georgian authorities strengthened restrictions on domestic gambling participation. The legal gambling age for Georgian citizens was increased to 25, and more than 1.5 million individuals were added to the country’s gambling-exclusion register. Most of those listed were automatically excluded because they were under the legal age threshold or employed in the public sector.
The latest proposal continues that dual-track strategy. While Georgia has tightened rules governing local participation, it has also sought to position itself as a location for operators serving international markets.
Current regulations require a standard online casino license to cost GEL 5 million annually. By comparison, the proposed foreign-only permit structure would introduce a much lower licensing cost and a reduced tax rate, creating a separate framework designed specifically for companies focused on customers outside Georgia.
If enacted, the legislation would further define the distinction between Georgia’s domestic gambling sector and its ambitions to attract internationally oriented gaming businesses.
Source:
“Georgia proposes new permits for foreign-facing gambling operators“, europeangaming.eu, June 29, 2026.