Online Casinos in Georgia in 2026: Are They Legal, Licenses, Taxes, and New Regulations?

Georgia remains one of the few countries in the post-Soviet space where online casinos are not under a general ban. The state allows the organization of gambling via the internet, but the activities of operators are regulated by special legislation and a system of permits.

Moreover, 2026 has become particularly important for the Georgian market. In the summer, the legislation changed: separate types of permits for international gambling organization in a systemic-electronic form were introduced.

We explore whether online casinos are legal in Georgia in 2026, what permits operators need, how much they cost, how the rules differ for Georgian citizens and foreigners, how payouts are taxed, and what exactly changed in the summer of 2026.

In Brief

The main regulatory law remains the Law of Georgia "On the Organization of Lotteries, Gambling, and Prize Games," which establishes the legal foundations for organizing such games and explicitly provides for state regulation in this area.

Online Casinos in Georgia are Indeed Legal

On the internet, you sometimes encounter the overly simplified statement: "casinos are legal in Georgia." This is only partially true.

Georgian legislation distinguishes several types of gambling activities, and the organization of games on the internet uses the term systemic-electronic form.

Therefore, the legality of a specific site is determined not by the fact that it is opened from Tbilisi or accepts Georgian cards, but by the presence of the appropriate permit from the organizer.

The law separately provides for permits for:

• casinos;
• slot clubs;
• bookmaking activities;
• casino games in systemic-electronic form;
• slot games in systemic-electronic form;
• bookmaking games in systemic-electronic form.

Thus, Georgian legislation effectively separates the land-based and online segments.

How Much Does an Online Casino Permit Cost?

This is one of the most interesting features of Georgia. For organizing casino games in a systemic-electronic form, the law establishes an annual fee:

This is an important point: the Georgian model allows linking online activities with an already existing land-based gambling business, which radically reduces the annual fee.

Why Batumi Holds a Special Place

Georgia has long utilized the gambling business not only as a source of taxes but also as part of its tourist infrastructure. This is particularly noticeable in Batumi.

The size of the annual fee for a land-based casino permit depends on the territory. The law sets a fee of 250,000 GEL per year for casinos in Batumi, whereas under general conditions in other territories, the fee can reach 5 million GEL annually.

Specific tourist territories have additional benefits. Legislation provides exemptions for some casinos in Gudauri, Bakuriani, Tskhaltubo, and Signagi, as well as special conditions for casinos at new hotels in certain tourist zones.

Thus, the gambling model in Georgia has historically been closely linked to tourism and the hotel business.

The Main Change of 2026: The Introduction of an International Regime

This section makes the material particularly relevant.

• July 3, 2026 Changes were made to Georgia's gambling legislation. The Revenue Service officially announced that new types of permits had been introduced, each with separate fees.
• Current version of the law Permits for international organization in systemic-electronic form are separately specified: online casinos, slot games, and bookmaking games.

These categories were directly introduced in the current version of the law on licensing and permit fees. This is a significant change in the market architecture: the legislation now clearly separates the international organization of online games from other types of systemic-electronic gambling activities.

What Does "International Online Casino" Mean?

It is important not to draw overly broad conclusions here. The emergence of an international permit does not mean that any foreign site automatically becomes legal in Georgia.

On the contrary, the essence of the new model lies in creating a separate regulated category. Therefore, one should distinguish between a foreign site accessible from Georgia and an operator working based on a permit provided by Georgian legislation. These are legally different entities.

Who Regulates Gambling?

The system is built around Georgian legislation on permits, gambling, and taxes.

The practical role is played by the Revenue Service of Georgia — the Revenue Service of the Ministry of Finance of Georgia. It publishes information about changes in the regulation of the gambling business and administers the corresponding state procedures.

The main regulatory provisions are contained in the official legislative database Legislative Herald of Georgia — Matsne.

Player Age: There is an Important Distinction

This is one of the points that is particularly important to describe accurately. Georgian legislation has different age restrictions depending on a person's status.

This makes Georgia quite an unusual jurisdiction: an adult foreign tourist may meet the age requirement, while a citizen of Georgia faces a significantly stricter threshold.

Why the State Tightened Rules for Citizens

In recent years, the Georgian model has changed. The state has not banned gambling entirely, but has significantly strengthened social restrictions around it.

In fact, a two-tier system has emerged: for operators — a legal licensed market, for players — restrictions based on age, status, and other legally stipulated grounds.

Thus, the concepts of «casinos are allowed in Georgia» and «any citizen of Georgia can play» cannot be considered equivalent.

Player Tax: Important 5%

The tax system in Georgia contains an unusual rule for players. The taxable object for participants in gambling or winning games, in the cases stipulated by law, is the amount that a person withdraws from their gaming account.

That is, the tax base is tied not simply to the player's profit, but to the withdrawn amount as defined by the Tax Code. This is a fundamental point to consider when comparing Georgia to other markets.

What About Foreigners?

Here, the legislation again makes a distinction. The Tax Code excludes from the relevant base amounts withdrawn by foreign citizens from systematic electronic gaming accounts.

In other words, the stipulated 5% tax on withdrawals in this model does not apply to foreigners. For a country with a developed tourist gambling sector, this is a very significant feature.

Taxes for Operators Also Differ

For organizers of systematic electronic gambling, the tax base is built around the difference between accepted bets and paid winnings.

The current version of the Tax Code provides for a rate of 20% for the corresponding income from organizing systematic electronic gambling in the general regime. However, for income received by the operator from the participation of foreign citizens, a separate rate of 5% is provided.

Thus, foreign players are distinguished by Georgian tax legislation into a separate category not only on the player's side but also when determining the tax burden on the organizer.

Advertising of Gambling is Heavily Restricted

That casinos are allowed does not mean free advertising.

Among the exceptions are placing advertisements directly on the permitted systematic electronic gambling website, certain forms of sports sponsorship, and limited advertising directly at the venue where gambling activities are allowed.

Therefore, the Georgian market can be called legal, but far from liberal in terms of promotion.

Legal Online Casino and Just an Accessible Website Are Not the Same

For players, this is perhaps the main practical conclusion. The presence of the Georgian language, the ability to open a website from Tbilisi or Batumi, support for GEL, or the ability to register with a Georgian phone number do not, by themselves, prove anything.

Website accessibility ≠ permission to operate.

How Georgia Differs from Other Countries in the Region

The main feature of Georgia is the combination of a legal domestic market, a developed land-based casino tourism, separate rules for foreign players, and now also a separate international regime for online games.

Why the 2026 Reform is Particularly Interesting

Until recently, the description of the Georgian market usually boiled down to a simple formula: casinos are allowed, online gambling is licensed, and Batumi is one of the largest gambling tourist centers in the region.

In 2026, this description is no longer sufficient. After the legislative changes in July, a separate category for international casino organizations, slot games, and bookmaker games in systematic electronic form has emerged.

This could become one of the most significant changes in Georgian online gambling in recent years.

What Will Happen Next

The next stage is the practical implementation of the new international regime. It will be especially important for the market to see:

• which companies will be the first to obtain new licenses;
• which websites will be used for international activities;
• how the internal and international segments will be technically separated;
• what requirements will be imposed for player identification;
• how financial control will be organized;
• whether additional clarifications will appear from the Revenue Service;
• how the new regime will affect international operators.

Conclusion

Online casinos in Georgia in 2026 are legal, but only within the framework of the system of permissions established by the state.

Georgia has not chosen the path of a complete ban on online gambling. Instead, the country has built a regulated market with high licensing fees, special taxation, age restrictions, and strict advertising rules.

For Georgian citizens, the age threshold is set at 25 years, while for foreign citizens and stateless persons, it is 18 years. The tax model also distinguishes between local and foreign players: a 5% tax is levied on the amount withdrawn by a taxable player, while withdrawals by foreign citizens are excluded from this tax base.

However, the main event of 2026 occurred on July 3: legislation introduced new licenses for international online casino operations, slot games, and sports betting. An annual licensing fee of 100,000 GEL is established for international system-electronic casinos, while international slots and sports betting require a fee of 1 million GEL each.

Therefore, in 2026, Georgia becomes even more interesting as a regulated gambling jurisdiction: the country effectively begins to separate domestic and international online gambling at the licensing system level.

Frequently Asked Questions