This guide covers Georgia, the country in the South Caucasus, not the US state of the same name. Georgia regulates gambling through a permit (licensing) system. Casinos, slot clubs, betting, lotteries and online games are lawful when the operator holds a permit issued by the Revenue Service, an agency of the Ministry of Finance. Since 2022 Georgia has also applied unusually strict player-side restrictions: Georgian citizens under 25, public servants and members of families receiving social assistance may not gamble, and gambling advertising is largely banned. This guide explains the history of the framework, the main statutes, the permit system, online enforcement, the position of players, taxation, consumer protection and the changes of 2024–2026.
Key points
- The core statute is the Law of Georgia on Organising Lotteries, Games of Chance and Other Prize Games of 2005, amended many times. The Revenue Service issues and revokes permits.
- Since 1 March 2022 Georgian citizens under 25 may not gamble (foreigners from 18). Public servants, members of socially vulnerable families and people on the gambling-dependence list are also barred.
- Gambling advertising has been banned in almost all media since March 2022; sports sponsorship is the main exception.
- From 1 January 2025 gambling income from slot machines and online games has been taxed at 20% of gross gaming revenue, according to Orbitax and Andersen. Georgian players pay 5% tax on withdrawals from online accounts.
- Anyone can join the dependent persons list through the Revenue Service. An entry lasts five years.
- Amendments adopted on 25 June 2026 created separate online permits for operators that serve only foreign players.
Last reviewed: 6 October 2026.
Top Rated Online Casinos for Georgia
Historical development
Commercial gambling was not permitted in the Soviet period; the market developed after independence and grew rapidly in the 2000s, and the Law on Organising Lotteries, Games of Chance and Other Prize Games was adopted in 2005 as the single framework for the sector. Its English translation on Matsne, the official legislative portal, lists it as Law No. 1180. The 2016 consolidated English text required a person to be at least 21 to enter a casino and at least 18 to enter a slot club.
Casinos opened in Tbilisi and in the Black Sea resort of Batumi, where, according to The World (PRX) in 2013, many visitors came from neighbouring countries where gambling is banned, such as Turkey, Iran and Azerbaijan. In its first study of the market, published in December 2014, Transparency International Georgia counted 94 gambling companies on 1 October 2014. It put turnover in 2013 at about GEL 1.213 billion and the duties collected from permits at more than GEL 105.2 million, up to 1.4% of state budget revenues.
Online betting and casino games then drove a very large expansion. Turnover means the total amount staked, before winnings are paid out, so it is much larger than operators’ revenue. According to figures reported by Civil.ge in November 2021, turnover rose from GEL 13.8 billion in 2018 to GEL 25.8 billion in 2019 and GEL 32.9 billion in 2020. Eurasianet reported in January 2022 that the sector had grown by 23% in 2020 despite the pandemic, and cited estimates of 350,000–600,000 problem gamblers in a population of under four million.
The government responded in November 2021. Prime Minister Irakli Garibashvili announced higher taxes, an advertising ban and a minimum age of 25. The resulting legislative package was adopted on 22 December 2021 by 82 votes to one, according to the Parliament of Georgia. Further packages followed in 2023 and 2024, and a new regime for foreign-facing online operators was added in 2026. These are described below.
Legal framework

The main legal instruments are:
- the Law of Georgia on Organising Lotteries, Games of Chance and Other Prize Games of 2005, as amended. The current Georgian-language consolidated text on Matsne records amendments up to 25 June 2026; the English translation on Matsne has not been updated since 2016 and should not be relied on for current rules;
- the Tax Code of Georgia, which sets the tax on gambling income and on players’ withdrawals;
- the Law on Gambling Business Fees, which sets annual permit fees, and the Law on Advertising, which contains the advertising ban, as described by Andersen in the Legal 500 country guide (2025);
- anti-money laundering rules and government and Ministry of Finance secondary legislation.
The law defines games of chance as games whose outcome depends wholly or partly on chance, such as card and dice games, roulette and gaming machines. Lotteries and promotional (“prize”) games are regulated separately within the same statute. Games organised “in system-electronic form” through the internet, telephone or other electronic devices are online games and require their own permits. The consolidated Georgian text also defines two groups of people who may not take part: prohibited persons, such as public servants, staff of budget-funded organisations and of the National Bank, and members of families registered in the unified database of socially vulnerable families; and dependent persons, whose details are entered on a list kept by the Revenue Service at their own request or by court order.
Georgia is not a member of the European Union. EU law on the free movement of services therefore does not limit its gambling policy, and a licence from an EU state gives no right to serve Georgian residents.
Regulator and licensing model
Georgia uses a licensing model: private companies may obtain permits if they meet the statutory conditions, and there is no state monopoly over casino games or betting. A monopoly model, by contrast, reserves gambling to one operator. Under the law, the Revenue Service issues, suspends and revokes permits and supervises compliance. The Ministry of Finance is responsible for policy.
Technical supervision is outsourced. Amendments in force from 2 July 2020 introduced an electronic “control system” run by a “selected person”. That role is held by Random Systems Georgia LLC, a private company that, according to its own regulatory page, certifies games and critical products and monitors whether operators comply with their permit conditions.
Separate permits are needed for casinos, gaming (card) clubs, slot clubs, betting (totalisator) offices, lotteries and online games. The Legal 500 guide states that permits are typically issued for five years. Fees vary widely. According to the Legal 500 guide, the annual fee for a casino permit ranges from GEL 100,000 to GEL 5,000,000 depending on location, with quarterly fees of GEL 20,000–40,000 per table. For online operations, Andersen reports an annual fee of GEL 5,000,000 for an online casino and GEL 1,000,000 for an online slot site. The Legal 500 guide says the online casino fee falls to GEL 100,000 where the operator also holds a land-based casino permit. Readers should treat these figures as practitioners’ summaries; the fee law itself could not be checked in full.
The number of online permit holders is small. In March 2023 SBC News reported that only 12 online businesses held permits. We found no current official register of permit holders in English, and no up-to-date official count.
Online gambling: what is permitted and how it is enforced

Online casino games, slots and sports betting are lawful when offered by a company holding the relevant Georgian permit. Online play dominates the market. Eurasianet reported in June 2025 that more than one million people had registered on online gambling platforms in Georgia and that turnover reached GEL 20.1 billion in the first quarter of 2025, 22% more than a year earlier.
The rules for online operators were reshaped in 2023–2024. Amendments that passed their final reading on 10 February 2023 came into force on 1 June 2024, according to Andersen. When the reform was announced, iGaming Business reported in February 2023 that online casinos would be restricted to operators of land-based casinos, online slots to slot parlours and online betting to bookmakers with physical outlets. SBC Eurasia reported in December 2022 that the package also banned casinos on ships and required a separate permit for each online game. The Legal 500 guide describes the result as distinct permits for online casinos, online slot salons and online sportsbooks, with an online sportsbook tied to at least one land-based sportsbook permit.
The main enforcement tools are:
- Sanctions against unlicensed operators. The Legal 500 guide states that the Revenue Service may impose fines, order an activity to stop, seal or seize equipment, revoke permits and block unpermitted domains. The 2016 English text of the law already set a fine of GEL 50,000 for organising a lottery without a permit.
- Payment and account controls. The Ministry of Finance, as reported by Agenda.ge in 2022, said that from 1 March 2022 only registered users could make financial transactions, transfers between players were restricted and payment providers could not process transfers to the accounts of foreign gambling businesses.
- Unlicensed venues. From 1 July 2024 restrictions were extended to internet cafés, where organising online gambling attracts fines of GEL 15,000 for a first breach and GEL 30,000 for a repeat breach, according to SiGMA (January 2024).
Advertising. The December 2021 package banned gambling advertising on television, on Georgian websites and outdoors from 1 March 2022; the start date had originally been 1 January 2022 (Civil.ge). The industry body, the Georgian Gambling Association, described the change in February 2022 as an effective ban that preserved only the sponsorship of sports events, leagues, federations and athletes. According to the Legal 500 guide, advertising remains permitted only in narrow cases: on licensed websites, through sports sponsorship, inside venues and at international transit points. JAMnews reported in June 2023 that gambling had accounted for over 22% of television advertising revenue in 2021, and argued that turnover had continued to grow after the ban.
Position of players
Georgian law restricts who may play, not only who may operate. The December 2021 package raised the gambling age to 25 for Georgian citizens, while foreign citizens and stateless persons may play from 18. It also barred public servants and socially vulnerable persons and created the list of dependent persons. The Ministry of Finance said that these rules took effect on 1 March 2022 and that 1,440,526 people were then on the prohibited persons list (Agenda.ge). Some sources describe the age limit for land-based venues as fully in force only from 1 July 2024; SiGMA reported that from that date land-based and online gambling would be prohibited for citizens under 25 and foreigners under 18.
Compliance is primarily the operator’s duty. Operators must check each player against the electronic lists, and SiGMA reported fines for operators that allow underage gambling. By the end of 2025 the prohibited and restricted list held 1,577,247 citizens, according to Revenue Service figures reported by iGamingToday.
The penalty position for players themselves is less clear. The Legal 500 guide states that players who take part in unlicensed gambling “can face administrative penalties, though enforcement primarily targets organizers and facilitators”. We could not identify the specific provision or amount from the official text, and we found no published records of fines imposed on players. In practice the barriers are technical: identity checks, the exclusion lists, payment restrictions and domain blocking. JAMnews also reported that registering with online casinos abroad was prohibited for Georgian residents.
Taxation
Operators
Gambling profits are taxed under the Tax Code on gross gaming revenue (GGR), meaning stakes received minus winnings paid out. The rate has risen in three steps:
| Period | Slot machines and online games (on GGR) | Withholding on players’ withdrawals |
|---|---|---|
| 2023 | 10% (online); slot machines exempt | 2% |
| 2024 | 15% | 5% |
| From 1 January 2025 | 20% | 5% |
The 2024 increase was announced by the Prime Minister on 3 November 2023, who said the rate would rise from 10% to 15% and the withdrawal tax from 2% to 5%, raising about GEL 400 million a year (Georgia Today). Orbitax reported that the 15% rate applied from 1 January 2024 and that the exemption for slot machine income was repealed. A further amendment, Law No. 134-IMS-XIMP, raised the rate to 20% from 1 January 2025, according to Orbitax; Andersen gives the same 20% rate in 2025–2026. Online sportsbooks pay 7% of total bets placed by Georgian players, while profits of land-based sportsbooks and land-based gambling clubs are exempt from corporate income tax (Andersen).
From 1 December 2024, under amendments passed on 27 June 2024, revenue from foreign players on online platforms has been taxed at a reduced 5% of GGR (Georgia Today; Andersen). Operators may use separate domains for Georgian and foreign players to apply the two rates.
Players
Georgian players pay personal income tax of 5% on amounts withdrawn from online gambling accounts, withheld by the operator. Withdrawals by foreign players from online platforms have been exempt since 1 December 2024. For land-based play, Andersen reports that winnings in gambling clubs, and winnings of foreign players at land-based sportsbooks, are taxed at 20% (Andersen).
Consumer protection and responsible gambling
The central protection tool is the list of dependent persons, Georgia’s self-exclusion scheme. Under Article 7¹ of the law, a person is entered on it either at their own request to the Revenue Service or by court order, and the entry lasts five years. Removal before then is possible only on loss of Georgian citizenship or by court decision, and not earlier than three years after entry. A listed person may not take part in any game of chance, land-based or online. According to Gambling Insider, 30,451 people were on the list on 1 August 2025, all but 59 at their own request, and applications are made without prior approval using biometric identification. iGamingToday reported, citing the Revenue Service, that 36,115 people had been added between 1 March 2022 and early January 2026.
Separately, the wider prohibited persons list automatically covers the groups barred by law, including all citizens under 25. Operators must verify identity and check both lists before accepting play. The Legal 500 guide adds that operators must display responsible gambling information and tools and must not target vulnerable groups in permitted advertising.
Evidence of harm among young people prompted the reforms. Agenda.ge cited a 2021 UNICEF-supported survey of 1,000 adolescents aged 14–17, which found that over 10% gambled regularly and 22% had started before the age of 12. We could not verify a national gambling helpline run or funded by the state. Eurasianet (June 2025) refers readers to the Psycho-Social Rehabilitation and Counseling Center (596 03 60 60). People seeking help can contact a general practitioner or mental health service, and our responsible gambling guide sets out general steps for keeping gambling under control.
Recent and upcoming developments
- Online permit reform (in force since 1 June 2024). Separate permits for online casinos, slot sites and sportsbooks (Andersen); the package also banned ship-based casinos (SBC Eurasia).
- Venue and enforcement measures (from 1 July 2024). Fines for organising online gambling in internet cafés and for operators that admit under-age players (SiGMA).
- Foreign-player tax regime (in force since 1 December 2024). 5% GGR tax and no withholding for foreign players (Georgia Today).
- Tax rise to 20% (in force since 1 January 2025). Applies to slot machines and online games (Orbitax).
- International permits (in force since 3 July 2026). A bill submitted in June 2026 for expedited consideration created permits for online casino, slot and betting games offered only to foreign citizens (Georgia Today). According to Revera, Parliament adopted it on 25 June 2026 and it came into force on 3 July 2026; permits last five years, cost GEL 100,000 a year and cover one domain each, and Georgian citizens may not take part. The consolidated law on Matsne records an amendment of 25 June 2026 and now refers to online games in which Georgian citizens may not participate. Reports differ on tax: trade press, including Focus Gaming News (29 September 2026), describe a 5% GGR tax, while Revera states that holders are exempt from the gambling business tax. The precise tax treatment should be checked against the Tax Code.
Casino listings for players in Georgia
The listings below are generated automatically from our casino database. They do not by themselves show that an operator holds a permit from the Revenue Service of Georgia. Georgian citizens under 25, public servants, members of socially vulnerable families and people on the dependent persons list may not gamble at all, and operators that serve only foreign players under the 2026 international permits must exclude Georgian citizens. A listing below must not be read as an indication that playing with an unlicensed operator is lawful.
Sources and further reading
- Parliament of Georgia / Matsne, Law of Georgia on Organising Lotteries, Games of Chance and Other Prize Games, consolidated Georgian text (accessed 6 October 2026).
- Parliament of Georgia / Matsne, Law of Georgia on Organising Lotteries, Games of Chance and Other Prize Games, English translation (consolidated to 2016) (accessed 6 October 2026).
- Parliament of Georgia, The Parliament adopted the Legal Package on the Gambling and Prize-Winning Games (2021).
- Civil.ge, Georgia to Tighten Gambling Business Regulations (2021).
- Civil.ge, Georgia Tightens Gambling Business Restrictions (2021).
- Agenda.ge, In the footsteps of Georgia’s gambling law amendments (2022).
- Georgian Gambling Association, New restrictions on advertising and sponsorship, which the gambling business is protesting (2022).
- Eurasianet, Georgian government moves to rein in gambling (2022).
- Eurasianet, The hidden cost of Georgia’s online casino boom (2025).
- JAMnews, Ban on gambling advertising in Georgia: media revenues declines, while gaming industry grows (2023).
- Andersen (Giorgadze, Jikia, Kutaladze) / Legal 500, Georgia: Gambling Law, Country Comparative Guide (2025).
- Andersen in Georgia, Georgia Introduces Amendments to Gambling Law to Regulate Online Gaming (2025).
- Andersen in Georgia, Georgia Lowers Taxes for Foreign Online Gambling Companies (2025).
- Andersen in Georgia, Taxation of the Gambling Industry (2025, updated 2026).
- Orbitax, Georgia Increases Taxation of Income from Games of Chance (2024).
- Orbitax, Georgia Increases Tax Rate on Income from Certain Gambling Activities (2024).
- Georgia Today, Georgia Increases Taxes on Gambling Business (2023).
- Georgia Today, Georgia Introduces Favorable Tax Treatment for Online Gambling Operators Targeting Foreign Players (2024).
- Georgia Today, Parliament to consider new gambling permits targeting foreign players (2026).
- Revera, New Licensing Rules for Georgia’s Gambling Industry: What International Operators Need to Know (2026).
- Focus Gaming News, Georgia igaming licensing framework launched in bid to attract international operators (2026).
- iGaming Business, Georgia shakes up gambling laws despite licence fee concerns (2023).
- SBC News, Georgia continues to tighten gambling laws as 1.5m citizens banned from market (2023).
- SBC Eurasia, Georgia tightens regulations for gambling business (2022).
- SiGMA, Georgian authorities will strengthen the fight against gambling addiction in 2024 (2024).
- Gambling Insider, Georgia’s gambling self-exclusion registry surpasses 30,000 registrants (2025).
- iGamingToday, Georgia logs 1.58m citizens on national gambling exclusion register as crackdown tightens (2026).
- Random Systems Georgia, Regulatory Framework (accessed 6 October 2026).
- Transparency International Georgia, TI Georgia’s first research into the gambling market (2014).
- The World (PRX), Georgian resort sparkles on the Black Sea, but for how long? (2013).


















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