Georgia iGaming License in 2026: Online Casino, Slots & Sports Betting for International Operators

Georgia introduced a dedicated licensing framework in 2026 for the international organisation of online gambling and prize games. The regime creates a separate route for businesses targeting foreign players through online casino games, slot games and sports betting, while excluding Georgian citizens from participation in these international products.

For international operators, the significance goes beyond a new permit category. The framework can support a wider Georgian operating structure that combines company registration, licensing, tax, technical compliance, accounting and ongoing regulatory support. It also creates opportunities for technology companies, game providers and related service businesses that want to establish or expand regulated iGaming activities connected with Georgia.

IBCCS TAX Georgia already provides gambling and licensing support in Georgia, together with company formation, legal, tax and accounting services. This guide explains the international iGaming framework in force as at October 2026 and focuses on the practical questions a foreign operator, investor or B2B gaming business should review before choosing Georgia as a licensing jurisdiction.

What Is the New Georgia International iGaming License?

In June 2026, the Georgian Parliament adopted amendments creating dedicated permits for the international organisation of systemic-electronic gambling and prize games. The amendments were published in July 2026 and introduced a clear distinction between ordinary systemic-electronic gambling activity and international activity where Georgian citizens are excluded from participation.

The framework is designed for remote gaming activity conducted through the internet, telephone or other specially arranged electronic means. From a commercial perspective, it creates a regulated pathway for international operators that want to base all or part of their gaming structure in Georgia without first obtaining the corresponding Georgian land-based casino, slot-club or betting-house permit.

This distinction is particularly important for foreign groups evaluating Georgia as an iGaming jurisdiction. The licence is not simply an extension of the domestic gambling market. It is a separate international-facing route with its own permit categories, player restrictions, fees and operational requirements.

Which International iGaming Activities Can Be Licensed?

The 2026 framework creates three principal international systemic-electronic permit categories. Each should be assessed separately because one permit does not automatically cover the other verticals.

Permit category	Activity	Annual permit fee	Validity
International online casino	Casino games offered in systemic-electronic form to eligible foreign players	GEL 100,000	5 years
International online slots	Slot-machine games offered in systemic-electronic form to eligible foreign players	GEL 100,000	5 years
International sports betting	Totalisator / sports-betting games offered in systemic-electronic form to eligible foreign players	GEL 100,000	5 years

A multi-product operator should therefore map its actual offering before the application begins. An online casino business that also offers slots and sports betting may require separate permits for each regulated category rather than one umbrella authorisation.

One Permit, One Internet Domain

The new legislation applies a one-permit, one-domain principle. Each international casino, slot or sports-betting permit allows the operation of one website under one internet domain name.

This is strategically relevant for groups operating several consumer brands. A licence should be planned around the proposed domain structure before the application is submitted. Rebranding, migrating domains or launching multiple brands under one Georgian permit can create regulatory issues if the structure is not aligned with the permit conditions.

No Land-Based Casino, Slot Hall or Betting-House Permit Is Required

One of the strongest features of the international framework is that the dedicated international permits are issued without requiring the applicant to hold the corresponding land-based Georgian permit. An international online casino permit can therefore be issued without a Georgian casino permit, the international slot permit without a slot-club permit, and the international sports-betting permit without a betting-house permit.

This substantially changes the entry model for international operators. It removes the need to establish a land-based gaming operation solely to create the licensing basis for online international activity. However, it should not be interpreted as a zero-substance or zero-compliance regime. The operator must still satisfy the Georgian operational, technical, due-diligence and monitoring requirements applicable to systemic-electronic gambling.

Who Can Use the Georgia International iGaming Framework?

The framework is relevant to more than traditional B2C casino brands. Depending on the structure and regulated activity, Georgia can be considered by several types of international gaming business.

• International online casino operators seeking a regulated base for foreign-player activity.
• Online slot operators and multi-vertical gaming brands.
• Sports-betting operators targeting international customers.
• Gaming groups establishing a Georgian operating or licensing entity as part of a wider international structure.
• Game studios, aggregators and platform businesses whose products or services fall within Georgia’s regulated gaming-supply framework.
• Technology companies providing critical gaming systems, RNG, jackpot, player-account, financial, management or other essential gaming infrastructure.
• Related service businesses supporting regulated operators, where the relevant service itself is subject to Georgian gaming-supply or technical authorisation requirements.

 

This international dimension should be analysed at two levels. First, the Georgian entity and licensed activity must satisfy Georgia’s own rules. Second, the operator or supplier must determine whether its intended customer countries allow the relevant gambling activity, technology supply or marketing under local law.

Company Registration in Georgia Before Licensing

An international operator entering Georgia normally needs an appropriate Georgian business structure from which the licensed activity can be organised and the regulatory relationship managed. Corporate setup should be designed around the licence, ownership structure, UBO profile, banking, contracts, technical suppliers and tax model rather than treated as a separate administrative step.

IBCCS TAX can coordinate the licence with business registration in Georgia and the wider legal setup. For foreign-owned structures, the incorporation documents, directors, shareholders and beneficial owners should be reviewed early because these persons can be relevant to the permit due-diligence process.

For a broader overview of the company setup process, see our guide to company formation in Georgia.

Georgia iGaming Tax: The 5% Foreign-Player Regime

Georgia already applies a preferential 5% tax rate to the relevant taxable profit generated by systemic-electronic gambling and sports-betting activity arising from the participation of foreign citizens. This tax treatment is one of the central reasons the new international licensing framework is attracting attention from international operators.

For the relevant gaming activities, the Tax Code uses a gaming-margin concept based on the difference between stakes accepted from foreign players and winnings paid to those players. In commercial iGaming terminology, this is commonly described as a gross gaming revenue or GGR base.

Operators should nevertheless avoid reducing the Georgian tax analysis to a single headline percentage. The licence holder still needs to determine how the gaming tax interacts with accounting, corporate payments, payroll, VAT questions where relevant, supplier contracts and other Georgian tax obligations outside the licensed gaming margin.

IBCCS TAX can review the operating model together with our taxation services in Georgia and, where the Georgian company forms part of a wider group, our international tax structuring team.

International iGaming Licence Costs in Georgia

The GEL 100,000 annual permit fee per international category is only one component of the regulatory cost model. A serious business plan should separate the annual government permit fee from gaming taxes, electronic monitoring charges, technical certification and integration expenses.

Cost item	Current framework	Planning point
International permit fee	GEL 100,000 per year for each international casino, slots or sports-betting category	Separate fee stream for each category
Gaming tax	5% on the relevant foreign-player taxable gaming margin	Review exact tax base and reporting
Electronic monitoring fee	1% of GGR per month under the systemic-electronic monitoring framework	Operational compliance cost
Initial system / essential product review	Up to GEL 35,000 per activity direction under the monitoring framework	Depends on technical scope and certification
Control-system integration equipment	Up to GEL 100,000 per permit holder/applicant	Technical integration cost may apply

The exact technical and monitoring costs depend on the operator’s system architecture, products, suppliers and the authorisation work required. They should therefore be confirmed during the licensing scoping process rather than presented as a fixed all-inclusive licence package.

Gambling Business Fee: International Permit Holders

The June 2026 amendments also changed the gambling-business-fee framework. Holders of the new international systemic-electronic casino, slot and sports-betting permits are excluded from the general gambling business fee that applies to a number of other gambling activities in Georgia.

This is commercially important because it separates the new international model from some of the local gaming fee structure. The operator still remains subject to the annual permit fee, applicable gaming tax, electronic monitoring charges and the other regulatory costs of the systemic-electronic framework.

Player Restrictions Under the International Licence

The international permit is specifically designed for foreign-player activity. Georgian citizens may not participate in games offered under the international organisation framework.

The operator’s website must also disclose in Georgian and English that Georgian citizens and foreign citizens or stateless persons under 18 are prohibited from participation. Player registration, identification and verification procedures therefore need to be designed to enforce the permitted-player profile rather than relying only on a terms-and-conditions statement.

Technical and Operational Requirements

The Georgian framework is not a paper-only licence. The application and ongoing operation require a defined technical and control environment. The underlying systemic-electronic rules require detailed information about how the games are managed, how players are registered and verified, how balances and financial transactions are recorded and how the platform is protected.

Key areas that should be prepared during the licensing project include:

• The actual address in Georgia from which the gaming activity is managed and organised.
• The location of the relevant server infrastructure in Georgia, where required by the systemic-electronic rules.
• The proposed website and domain for the licensed activity.
• Player registration, identification and verification procedures.
• Deposit and player-balance management procedures.
• A list and description of the games to be offered.
• Detailed game rules and claims-handling procedures.
• Internet platform and system security controls.
• Description of the gaming-management system.
• Detailed procedures for recording and retaining financial transactions.
• Technical documentation for the gaming-management system.
• Authorisation certificates for essential products and services used in the operation.

 

The actual document set depends on whether the applicant operates its own systems or relies on third-party game, platform or critical-service suppliers. The Revenue Service can also request additional information during its review.

Game Providers, Platforms and B2B iGaming Suppliers

The international opportunity is not limited to consumer-facing operators. Georgia also regulates the supply of gambling and/or prize games and certain essential products or services. The definition of essential gaming products and services can include games, RNG platforms, jackpot platforms, gaming platforms and servers, player databases, financial systems, management systems and other products or services that can influence the result or operation of gambling activity.

Where a B2B company falls within the regulated supply category, a separate gambling and/or prize-game supply permit may be required. The annual permit fee for that supply permit is GEL 100,000.

This makes Georgia relevant to game studios, aggregators, platform providers and other gaming-technology businesses, but the licence analysis should be performed on the actual product flow. A generic software or support business should not be assumed to need a gaming-supply permit merely because its client is an iGaming operator. The question is whether the product or service falls within the regulated gaming and essential-product definitions.

Using Third-Party Games or Essential Gaming Products

Where the operator uses games or essential products/services supplied by another person, the Georgian rules require the permit information to identify the relevant supplier permit and can require a copy of the supplier agreement. Changes to the supplier relationship can also trigger notification obligations.

This means vendor due diligence should be carried out before the main application is finalised. A licence strategy that depends on an unlicensed or incorrectly structured platform supplier can delay the operator application or require the technology stack to be changed.

Shareholders, UBOs, Managers and Criminal Record Checks

Gaming licensing includes due diligence on the people behind the applicant. The current framework requires criminal-record documentation for key persons, including persons authorised to manage or represent the applicant, founders or partners where applicable and beneficial owners.

The law prevents the issue of the relevant permits where those persons have unexpunged convictions for specified intentional economic or financial crimes, or intentional serious or especially serious offences. The documentation is generally obtained from the competent authority in the country of citizenship of the relevant person.

The structure should therefore be screened before the application is submitted. Changes in shareholders, UBOs or key management during the project can affect the due-diligence package and should be coordinated with the licensing team.

Tax Debt and Source of Funds

A gaming permit may not be issued where the applicant has recognised tax debt. Applicants should therefore confirm their Georgian tax position before filing or, for a newly formed structure, ensure that registrations and early compliance are handled correctly.

The application framework also requires evidence supporting the source of the funds needed to pay the permit fee. This makes source-of-funds preparation part of the licence file rather than only a banking question.

Banking and Payment Processing for a Georgian iGaming Company

Banking and payments should be treated as a parallel workstream. A Georgian gaming permit can support the regulatory narrative of the operator, but it does not guarantee that a Georgian or international bank, acquirer, payment service provider or card scheme partner will onboard the business.

Financial institutions will normally assess ownership, UBO profile, gaming vertical, licence status, target countries, AML controls, source of funds, expected payment flows, chargeback exposure and the operator’s wider regulatory history. Gambling-coded card processing and other payment solutions are therefore subject to the independent risk appetite and compliance decision of the relevant provider.

A robust setup should align the licensing documents, banking narrative, corporate contracts and accounting model from the beginning rather than seeking banking only after the permit has been issued.

Can a Georgia iGaming License Be Used Worldwide?

No gambling licence should be described as a universal licence to actively target every country. A Georgian permit authorises the regulated activity within the Georgian licensing framework, but the operator must separately assess the laws of the countries where players are located or marketing is directed.

Depending on the target market, local law can require a point-of-consumption licence, prohibit offshore operators, restrict advertising, impose payment blocking, require local responsible-gambling measures or create specific AML and consumer-protection obligations. Some jurisdictions distinguish between passive acceptance of players and active solicitation or marketing.

For that reason, international expansion should begin with a target-market matrix. The Georgian licence can form the regulatory base of the operation, but each destination market should be classified before launch.

Advertising, Marketing and Player Acquisition

The same international-market analysis applies to advertising and affiliate activity. A website may be technically accessible in a country even where active gambling advertising is restricted. Operators should therefore control geotargeting, affiliates, paid media, sponsorships and local-language campaigns according to the rules of the relevant markets.

From the Georgian side, the licensed website must also present the required operator, permit, game and player-restriction information. Marketing strategy should therefore be integrated with compliance and not designed independently of the licence conditions.

How to Apply for a Georgia International iGaming License

The precise filing package depends on the permit category and technology model, but an international licensing project can be organised into a clear sequence.

Step 1: Define the Gaming and Target-Market Model

Identify whether the business will offer online casino, slots, sports betting or a combination, which countries will be served and whether the group is acting as a B2C operator, B2B supplier or both. This determines the permit categories, domain strategy and target-country legal review.

Step 2: Establish or Review the Georgian Corporate Structure

Confirm the Georgian applicant structure, shareholders, directors, UBOs, management arrangements and commercial agreements. Corporate documents should be consistent with the intended licensed activity and source-of-funds narrative.

Step 3: Map the Technology and Supplier Stack

Identify the gaming platform, games, RNG, payment and financial systems, management systems, servers and other essential products/services. Determine which products require authorisation certificates and whether third-party suppliers hold the necessary Georgian supply permissions.

Step 4: Prepare the Regulatory and Technical Documentation

Prepare the gaming rules, player registration and verification process, balance and deposit rules, game list, claims process, security controls, financial-recording procedures, management-system documentation, key-person criminal records and source-of-funds evidence.

Step 5: Submit the Permit Application to the Revenue Service

The application is filed with the Georgian Revenue Service together with the required permit and sector-specific documents. The authority can verify submitted information and request additional documents or clarification before issuing its decision.

Step 6: Complete Technical Authorisation and Monitoring Integration

The operator must align the gaming system and essential products/services with the applicable standards, complete the relevant authorisation work and integrate with the electronic control and monitoring framework as required.

Step 7: Launch and Maintain Ongoing Compliance

After approval, the operator must continue to comply with permit conditions, tax and fee obligations, website disclosures, authorised game and supplier requirements, technical controls and reporting or notification obligations. Changes to the domain, management location, game list, critical products or supplier arrangements should be reviewed before implementation.

Common Mistakes When Setting Up a Georgia iGaming Operation

• Assuming one permit covers casino, slots and sports betting.
• Planning several consumer domains under one international permit.
• Treating the new international framework as a zero-substance licence and ignoring Georgian management or infrastructure requirements.
• Budgeting only for the GEL 100,000 annual permit fee and ignoring tax, monitoring, certification and integration costs.
• Using a game or platform supplier without confirming whether the supplier requires a Georgian gaming-supply permit or authorisation certificate.
• Forming the company before checking whether the proposed shareholders, UBOs and managers can satisfy gaming due diligence.
• Leaving source-of-funds documentation until the final stage of the application.
• Assuming the Georgian licence automatically permits active marketing in every player country.
• Promising banking or payment processing before financial institutions have completed their own onboarding and risk assessment.
• Changing domains, game content, management location or critical suppliers without checking the permit-notification requirements.

Why International Operators Are Looking at Georgia in 2026

Georgia’s new model combines several features that are commercially relevant to international gaming groups: dedicated international permit categories, five-year validity, a GEL 100,000 annual fee per category, separation from the corresponding land-based licence, a 5% tax rate on the relevant foreign-player gaming margin and an established technical monitoring framework.

The jurisdiction can also support the broader operating needs of an international business through company registration, local legal support, accounting, tax and access to a developed business-services environment. For technology and B2B gaming companies, the separate gaming-supply framework creates an additional route to establish regulated activity connected with Georgia.

The opportunity is therefore broader than simply obtaining a licence certificate. For the right business model, Georgia can become part of the operator’s international corporate, licensing and technology structure. That is why the framework is relevant not only to online casino and sportsbook operators, but also to game providers, platform companies and related regulated service businesses.

Georgia iGaming Licensing Services from IBCCS TAX

IBCCS TAX Georgia supports businesses operating in regulated sectors, including gambling and online gaming. For an international iGaming project, we can coordinate the regulatory work with the corporate, legal, tax and accounting setup required to launch and maintain the Georgian operation.

Depending on the business model, our support can include:

• Initial regulatory scoping of the B2C or B2B gaming model.
• Assessment of the required international casino, slot and sports-betting permit categories.
• Review of whether a separate gambling/game-supply permit is relevant to a technology or game-provider business.
• Georgian company registration and corporate structuring.
• Shareholder, UBO and management-document coordination.
• Preparation and coordination of licensing documentation and regulatory submissions.
• Review of technical suppliers, essential products/services and authorisation requirements.
• Tax structuring and review of the 5% foreign-player gaming tax regime.
• Accounting and ongoing financial compliance for the Georgian entity.
• Ongoing legal and regulatory support after the permit is obtained.

 

Our primary service page for this work is Licensing Services in Georgia. The project can also be coordinated with our Legal Services in Georgia, Accounting Services in Georgia and taxation team.

Assess the Full Operating Model Before Applying

The new international iGaming permits make Georgia significantly more relevant to global gaming businesses, but the licence should be assessed as part of a complete operating model. Permit category, domain strategy, ownership, tax, management location, server and platform architecture, game suppliers, payment flows and target countries all affect whether the structure will work in practice.

A well-prepared project therefore starts before the application form. It maps the business model, identifies the correct permit route, validates the technology and suppliers, prepares the due-diligence package and confirms the tax and commercial assumptions before the operator commits to launch.

If you are considering Georgia for an international online casino, slot, sportsbook, gaming platform or game-provider business, contact IBCCS TAX to review the corporate, licensing, tax and compliance route with our Georgia team.

FAQ: Georgia iGaming License for International Operators

1. Does Georgia have a dedicated international iGaming licence in 2026?

Yes. The 2026 amendments created dedicated permits for the international organisation of systemic-electronic casino games, slot games and sports betting where Georgian citizens are excluded from participation.

2. How long is a Georgia international iGaming permit valid?

The international casino, slot and sports-betting permits are issued for five years.

3. How much does a Georgia iGaming licence cost?

The annual permit fee is GEL 100,000 for each international licensing category. Casino, slots and sports betting are separate permit categories, so a multi-vertical operator should budget for the permits it actually requires.

4. What is the tax rate for international online gambling in Georgia?

The relevant taxable profit from systemic-electronic gambling and sports-betting activity generated through foreign-player participation is taxed at 5%. The tax base is linked to the gaming margin and is commonly described commercially as GGR.

5. Is there also a monitoring fee?

Yes. The systemic-electronic monitoring framework includes a monthly operating fee of 1% of GGR, together with potential technical inspection, authorisation and integration costs depending on the operator’s system.

6. Do I need a land-based casino in Georgia to obtain the international online casino permit?

No. The dedicated international casino permit is issued without requiring the corresponding land-based casino permit. The same principle applies to the international slots and sports-betting permits.

7. Can Georgian citizens play on a website licensed under the international permit?

No. Georgian citizens may not participate in games offered under the international organisation framework. Foreign citizens and stateless persons under 18 are also prohibited from participation.

8. How many websites can I operate under one Georgia iGaming permit?

Each international permit allows one website under one internet domain name. A multi-brand or multi-domain strategy should therefore be reviewed before licensing.

9. Can one permit cover online casino, slots and sports betting?

No. The framework establishes separate international permit categories for casino games, slot games and sports betting. An operator offering more than one regulated vertical should assess the need for multiple permits.

10. Does Georgia require local operational or technical presence?

The systemic-electronic framework includes Georgian operational and technical requirements, including information on the management location and server infrastructure, as well as system, player-verification and monitoring requirements. The international permit should not be treated as a zero-substance licence.

11. Can a game studio or platform provider obtain a gaming licence in Georgia?

Potentially. Georgia has a separate permit regime for the supply of gambling and/or prize games and regulated essential gaming products/services. Whether a particular game studio, platform or technology provider needs that permit depends on the actual product and service flow.

12. How much is the Georgia gaming-supplier permit?

The annual permit fee for the supply of gambling and/or prize games is GEL 100,000.

13. Does a Georgian iGaming licence allow me to target every country?

No. The Georgian permit regulates the activity from the Georgian licensing perspective. The operator must separately assess licensing, advertising, payment, AML and consumer-protection restrictions in each target country.

14. Does the Georgia licence guarantee a bank account or payment processing?

No. Banks, acquirers and payment service providers conduct their own onboarding and risk assessment based on factors including ownership, licence status, target markets, AML controls and expected payment flows.

15. What documents are needed for a Georgia iGaming licence?

The file is technical and due-diligence heavy. It can include gaming rules, website and domain details, player registration and verification procedures, financial and system controls, game and supplier information, technical documentation, authorisation certificates, criminal-record documents for key persons and UBOs, and source-of-funds evidence.

16. Can IBCCS TAX help set up and license an international iGaming company in Georgia?

Yes. IBCCS TAX Georgia supports gambling licensing and can coordinate the licence with company formation, legal structuring, tax, accounting and ongoing compliance support for foreign-owned and international businesses.

Disclaimer: This article is for general information only and does not constitute tax, legal or financial advice. Professional advice should be obtained based on your specific circumstances.