Georgia has quietly built one of the region’s more workable frameworks for licensed online gambling aimed at international markets. For operators, the appeal is a combination of a defined legal regime, a low effective tax burden, and a banking system that is comparatively open to fintech and gaming flows — all in a jurisdiction that is not treated as an offshore grey zone. This article explains, in plain terms, how the Georgian iGaming licence is structured: the categories, the tax, the core requirements and the rough timeline. It is an overview for planning, not licensing advice — the exact rules and figures should always be confirmed against current law before you commit.

Why operators look at Georgia

Three things tend to bring operators here. First, taxation is light by international standards — gaming revenue is taxed at a low rate, and because licensed platforms serve players outside Georgia the service is treated as an export and generally falls outside standard VAT. Second, the regime is a recognised, onshore licence rather than a nameplate in a blacklisted territory, which matters for payment partners and reputation. Third, Georgian banking and payment infrastructure is relatively accommodating, including for fintech and, in some cases, crypto-adjacent flows. Together these make Georgia a credible base for a global-facing operation.

The licence categories

Georgian gaming law separates activities into distinct licence types, and you generally need the licence that matches what you actually offer:

• Games of chance — casino-style products where the outcome rests on randomness (roulette, card games, live tables).
• Automated / algorithmic games — slot-type and software-driven games run by a certified random-number system.
• Betting (totalizator) — sportsbook and event-outcome wagering.

Because these are separate permissions, an operator running several product lines — or multiple brands or domains — may need more than one licence. Scope your product mix carefully at the planning stage, as it drives both the number of licences and the total annual fees.

Tax and fees

The headline attraction is the tax treatment: gaming activity is taxed at a low rate on gross gaming revenue, and online services delivered to players abroad are generally treated as exports for VAT purposes. Against that sit the permit fees, which are substantial — publicly reported at around 100,000 GEL per licence category per year, with multi-year validity — and these are set by statute and revised from time to time. Treat any figure you read, including that one, as an indication to verify: as of 2026, confirm the current fee schedule and tax rates directly with the Georgian Revenue Service before you build a budget around them.

Core requirements

A licensed operation is not a paper exercise. In broad terms you will need to:

• Incorporate a Georgian company to hold the licence.
• Have your gaming platform certified by the authorised body before it goes live.
• Show clean records for the beneficial owners and key people.
• Maintain a genuine local presence — office and server infrastructure in Georgia.
• Enforce responsible-gambling and AML controls, and technically block Georgian residents and minors.

Payments matter too. Many operators pair the gaming company with regulated payment rails, and depending on the model a payment-service-provider licence or a crypto/VASP licence can form part of the wider structure.

How long it takes

Timelines vary with how ready your documents and platform are. Document preparation and structuring commonly runs to a couple of months, filing and administrative review takes a further few weeks in the ordinary course (longer in complex cases), and platform certification runs in parallel. Plan on a matter of months end to end rather than days, and start the corporate and platform work early, because those are the parts you control.

How Georgiafy helps

Every licensed operation still needs a properly formed Georgian company, banking, a legal address and clean accounting underneath it — and that corporate groundwork is where we come in. We set up and structure the entity, help open banking, arrange the local address and put the accounting in place, and coordinate with the specialist advisers who handle the gaming permit and platform certification itself. If you are scoping a Georgian iGaming project, we are a practical first stop for the company and financial side.

Frequently asked questions

Is online gambling legally licensed in Georgia?

Yes. Georgia licenses gambling activity under its gaming law, with separate licence categories for games of chance, automated games and betting. Licensed operators serve international markets while being required to block Georgian residents and minors.

How is iGaming taxed in Georgia?

Gaming activity is taxed at a low rate on gross gaming revenue, and online services delivered to players abroad are generally treated as exports outside standard VAT. Rates and definitions change, so confirm the current position with the Revenue Service before relying on it.

Do I need more than one licence?

Possibly. Because licences are issued by activity, an operator offering casino games, slots and betting — or running multiple brands or domains — may need several licences, each with its own annual fee. Scope your product mix before budgeting.

Can I run it entirely from abroad?

No. A Georgian licence requires a genuine local footprint — a Georgian company, an office and server infrastructure in the country, and a certified platform — not just remote ownership. This is a substance-based regime rather than a nameplate licence.

This article is general information, not legal, tax or licensing advice. Gambling law, licence fees and tax treatment change and are subject to strict regulation — as of 2026, verify the current rules with official sources and qualified advisers before acting.