How the regulation of the betting business in Georgia is structured in 2026: licensing through the Revenue Service, tax reform for operators, and a new licensing regime for working with foreign clients.
Georgia — not just a country for placing bets, but a point on the map where licenses are sought
In most countries of the region, the regulation of betting boils down to one main question: can a local resident legally use the services of a bookmaker.
The market in Georgia is structured more interestingly. The country has long operated not only as a jurisdiction for its own players but also as a platform where international operators come for licensing and legal infrastructure.
Such companies can target clients from various countries, including the Russian-speaking audience of the CIS, while the operator's activities are subject to Georgian legislation.
In the summer of 2026, this role of Georgia may receive additional legislative reinforcement. A bill has been submitted to the parliament to create a separate licensing regime for companies that will work exclusively with foreign clients.
This approach resembles models used by international gambling jurisdictions like Malta or Curacao: a company obtains a license in one country but serves clients outside its borders.
At the same time, expanding access to gambling for local players is not planned. The domestic market and internationally oriented business are viewed as two separate circuits with different requirements, taxes, and oversight mechanisms.
Let’s break down who regulates betting activities in Georgia, how a license is obtained, what taxes operators pay, what the 2026 bill proposes, and what all this means for the average player.
Chronology: how regulation has changed
| Date | Event |
|---|---|
| 2005 | The basic law of Georgia "On the Organization of Lotteries, Gambling, and Profit Games" was adopted, forming the basis of modern industry regulation. |
| December 9, 2011 | Clarifications regarding winnings, taxable objects, and the activities of gambling organizers were introduced into the Tax Code of Georgia. |
| 2011 | A joint decree of the Ministry of Finance and the Ministry of Internal Affairs No. 611-1013 was adopted, establishing rules for checking licensees in the gambling business. |
| September 2025 | Amendments were approved to reduce the tax burden for certain categories of gambling businesses, including land-based establishments and operators focused on foreign clients. |
| June 24, 2026 | A bill was submitted to the parliament of Georgia to create a separate licensing regime for operators who will serve exclusively foreign clients. |
| 2026 | Discussions continue on a new model that aims to separate the domestic Georgian market from internationally oriented licensing activities. |
Who regulates the market and how to obtain a license
The issuance of licenses for organizing gambling in Georgia is handled by the Revenue Service of Georgia (LEPL), which is part of the Ministry of Finance. This body makes decisions on issuing permits, monitors compliance with legal requirements, and maintains a registry of individuals who have voluntarily restricted their access to gambling.
Additional state oversight is provided by the Ministry of Internal Affairs and the Financial Monitoring Service, which monitor compliance with anti-financial crime requirements and the enforcement of legislation in the gambling sector.
To obtain a license, an operator must be registered as a legal entity in Georgia, comply with legal requirements, and confirm the availability of financial resources necessary for paying potential winnings to players.
| Parameter | Condition |
|---|---|
| Regulator | Revenue Service of Georgia (LEPL), Ministry of Finance |
| Additional oversight | Ministry of Internal Affairs, Financial Monitoring Service |
| Main laws | Law "On the Organization of Lotteries, Gambling, and Profit Games", Law "On Licenses and Permits", Law "On Gambling Business Tax" |
| License validity period | 5 years |
| Who can obtain a license | Legal entity registered in Georgia |
| Mandatory condition | Confirmation of financial stability and ability to pay winnings |
| Self-exclusion registry | Maintained by the Revenue Service |
| Online totalizator | Licensed according to Georgian legislation requirements |
Tax reform: it has become more profitable for operators to work with foreign clients
In the fall of 2025, Georgia revised its approach to taxing the gambling business. The main idea of the reform is to make the country more attractive for international operators while not significantly changing the rules for the domestic market.
The main changes affected the taxation of gross gaming revenue (GGR), which is the difference between the total amount of accepted bets and the winnings paid out.
| Category | Before reform | After reform |
|---|---|---|
| Land-based casinos | 15% GGR | 5% GGR |
| Online bookmakers (local players) | 7% of bets | No changes |
| Withdrawals by foreign players | Taxed | Exempt from withholding |
| Withdrawals by local players | 5% | No changes |
Thus, the state has effectively separated the domestic market from the internationally oriented business. For operators who primarily work with foreign audiences, the tax burden has significantly decreased, enhancing the attractiveness of the Georgian jurisdiction compared to many other countries.
What the 2026 bill proposes
On June 24, 2026, a bill was submitted to the parliament of Georgia proposing the creation of a separate category of licenses for operators who will work exclusively with foreign clients.
If the changes are finally adopted, holders of such a license will be able to provide online casino services, sports betting, and other types of gambling only to users located outside of Georgia.
At the same time, access for citizens and residents of Georgia will remain closed — to operate in the domestic market, a separate license with a different set of requirements and state control will still be required.
In fact, the state aims to create a model in which Georgia becomes an international licensing center for companies targeting foreign players, without expanding the availability of gambling for its own population.
What this means for the player
For the average user, it is important to distinguish between two different scenarios for using bookmaker services.
The first — if you are in Georgia and want to place bets with a local licensed bookmaker. In this case, the operator's activities are regulated by Georgian legislation, and the license is issued by the Revenue Service.
The second scenario — if the bookmaker has a Georgian license, but you are located in another country. Then it is necessary to consider that the Georgian license regulates the operator's activities but does not negate the legal requirements of the country where the player is actually located.
That is why it is recommended to ensure that using a specific bookmaker does not contradict the legislation of your country before registering.
Particular attention should be paid to the issue of taxation on winnings for individuals. Unlike some countries where tax is withheld directly from the player's winnings, the Georgian model primarily focuses on taxing the activities of operators through special industry fees and gambling business taxes.
If it concerns significant amounts of winnings or tax residency in another country, it is advisable to consult a specialist on local tax legislation.
Licensed bookmaker vs. unlicensed
| Criterion | Licensed operator | Unlicensed operator |
|---|---|---|
| State control | Revenue Service of Georgia | None |
| License | Issued by the Ministry of Finance | None or foreign |
| Self-exclusion registry | Mandatory | Typically absent |
| Financial stability check | Conducted during licensing | Not conducted |
| Player rights protection | Provided by law | Not guaranteed |
| Dispute resolution | Within Georgian jurisdiction | Usually absent |
Frequently Asked Questions
Are sports bets legal in Georgia?
Yes. Bookmaking activities are regulated by the law "On the Organization of Lotteries, Gambling, and Profit Games," and licenses are issued by the Revenue Service of Georgia.
Why is Georgia called a hub for licensing bookmakers?
Because the country combines a clear licensing system, relatively attractive taxation, and legislative initiatives aimed at international operators.
Can an operator with a license for foreign clients work with players from Georgia?
No. The concept of the proposed bill provides for a separate category of license exclusively for servicing foreign clients.
What tax do bookmakers pay?
Operators pay taxes as stipulated by Georgian legislation, including special industry payments and taxes on gross gaming revenue for certain categories of business.
Who regulates betting activities?
The primary state regulator is the Revenue Service of Georgia under the Ministry of Finance. Additional oversight is provided by the Ministry of Internal Affairs and the Financial Monitoring Service.
How to check the presence of a license?
Before registering, it is recommended to ensure that the operator is included in the official list of licensed companies maintained by the Revenue Service of Georgia.
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