Georgia fully activated its new international iGaming regime on September 28, 2026, combining a five-year licence, corporate banking, payment processing, technical supervision and a dedicated tax framework for operators targeting foreign markets from the country. Georgian citizens are expressly excluded from participating in the licensed international platforms.
The reform was approved by Parliament on June 25, 2026 through amendments to the Law on the Organization of Lotteries, Gambling and Prize Games and related legislation. On July 3, the Revenue Service confirmed the creation of new permits for online casino, slots and totalizator activities conducted through international systemic-electronic platforms, with each permit valid for five years and carrying an annual fee of GEL100,000 per category.
Vakhtang Katamadze
The international framework, promoted by Georgia International Strategic Group (GISG), applies a 5% tax on GGR plus a 1% regulatory monitoring fee, bringing the total burden to 6% of GGR. It also offers 0% corporate income tax while profits are reinvested and 15% when profits are distributed, together with remote onboarding, no mandatory office requirement and no minimum employee quota.
The key operational development announced now is that licensees can access Georgian corporate bank accounts and payment processing under MCC 7995, the merchant category code used by the gambling industry. Georgia is seeking to avoid a common problem in emerging jurisdictions; offering licences without functional banking and payment infrastructure. The state authority is the Revenue Service of Georgia, operating under the Ministry of Finance and headed since September 14, 2026 by Mamuka Baratashvili, Deputy Minister of Finance and Head of the Revenue Service.
The technical layer is handled by Random Systems Georgia (RSG), designated as the Selected Person responsible for electronic control, certification and system integration. Vakhtang Katamadze, a member of its Supervisory Board, has promoted the model as a complete iGaming ecosystem rather than simply another licence. Tbilisi already hosts operations from Spribe, SmartSoft, Evolution, Flutter, Entain and Betsson, while the first licensees are preparing to enter the market and GISG has signaled another regulatory enhancement for October 2026.
