Georgia Gaming License
Georgia, the country in the Caucasus and not the U.S. state, lets you run an online casino under a permit from the Revenue Service of Georgia. The regime covers casino, slot, sportsbook and online gambling, plus B2B supply. Revenue from foreign players is taxed at just 5%.
Key Facts
In short: Georgia, the country in the Caucasus, grants an online casino permit through the Revenue Service. The draw is a 5% tax on foreign-player revenue and a decision within 20 days; the catch is high fixed state fees. No land-based casino is required, and one permit runs two domains. The key facts are below.
| Item | Detail |
|---|---|
| Country | Georgia (Caucasus), not the U.S. state of Georgia |
| Regulator | Revenue Service of Georgia, under the Ministry of Finance |
| Technical certifier | Random Systems Georgia (RSI / RSG, the Selected Person) |
| Governing law | Law on Organizing Lotteries, Games of Chance and Other Prize Games |
| Instrument | Permit (Georgia issues permits, not licenses in the EU sense) |
| Permit forms | Casino, slot salon, sportsbook, online (systemic-electronic), B2B (GSP) |
| Online casino | Available as a standalone permit; no land-based casino required |
| Permit term | Up to 5 years |
| Decision time | Within 20 days (if no decision is issued, the permit is granted) |
| Foreign-player GGR tax | 5%, paid monthly |
| Domains | Dual-domain: one site for Georgian residents, one for foreign players |
In Georgia, gambling is authorised by a permit from the Revenue Service under the Gambling Law. The permit covers casino, slot salon, sportsbook, online gambling in its systemic-electronic form, and B2B supply through a Game Service Provider permit. Georgia issues permits rather than licenses, so the page keeps "license" for search but uses the correct term, permit, in the detail. Note that this is the country of Georgia, not the U.S. state, where commercial gambling is largely prohibited.
Who regulates gambling in Georgia?
The Revenue Service of Georgia, a public-law body under the Ministry of Finance, regulates gambling. It issues permits, supervises operators, checks source of funds and beneficial ownership, and enforces compliance. Technical certification and integration into the national control system are handled by Random Systems Georgia (RSI / RSG), known as the "Selected Person". Do not confuse this with the U.S. state of Georgia, where the Georgia Lottery Corporation runs a different and far more restrictive regime.
What types of gambling permits are available in Georgia?
Georgia issues permits across two families.
B2C operator permits: casino, gambling club, slot salon, and sportsbook (totalizator), each in land-based form, plus online forms of casino, slot salon and sportsbook (the systemic-electronic form).
B2B: the Game Service Provider (GSP) permit, for suppliers of platforms, RNG, servers and management systems to licensed operators.
Key point: an online casino and an online slot salon can be held as standalone permits. An online sportsbook is the exception, as it must link to a land-based sportsbook (totalizator) permit.
How does an online gambling permit work in Georgia?
An online casino is a permit for the systemic-electronic form and can be held on its own, with no land-based casino required. Under one permit you may run two domains: one for Georgian residents and one for foreign players. The two are kept strictly separate in content, access and marketing, and they are taxed differently, which is what unlocks the 5% foreign-player rate. Suppliers, rather than operators, hold a B2B Game Service Provider permit.
Requirements for a Georgia online casino license
To hold an online casino permit you need a Georgian company, a technical certificate from Random Systems Georgia, and a clean documentary file covering ownership, funding and game rules. Foreign operators are welcome, but they apply through a local entity with real presence in Georgia.
Who can apply and corporate setup
The permit is issued only to a company established in Georgia. Register a Georgian LLC with the National Agency of Public Registry, appoint management, and open a Georgian corporate bank account. Foreign owners are allowed, with no residency requirement, but you must keep a physical presence in the country: a registered office, local servers and local management. Georgia sets no minimum share capital for the permit, though the state fees below are substantial.
Technical certification (RSI / RSG)
An Authorization Certificate from Random Systems Georgia (RSI / RSG) is mandatory. The process is an initial technical audit, integration of your systems into the national control platform, and issue of the certificate (no later than two days after integration completes). Your software, platform and RNG also need international laboratory certification.
Documents required
Prepare: the application form; an extract from the National Agency of Public Registry; proof of fee payment; game rules; the RSI Authorization Certificate; criminal-record certificates for managers, founders, partners and beneficial owners; and source-of-funds documentation. For an online permit, add the technical documentation of the game management system.
Online-specific requirements
An online casino can be held as a standalone permit. Run the dual-domain model with strict separation between the Georgian-resident site and the foreign-player site, since that separation is what supports the 5% foreign-player tax.
How do you get a Georgia gaming license?
The route is five steps. The Revenue Service decision is fast, but company formation and technical certification take the most time.
Step 1. Register a Georgian company and open a bank account
Incorporate a local LLC with the National Agency of Public Registry, appoint management and open a corporate account to fund the permit fees.
Step 2. Obtain the RSI authorization certificate
Submit game and service descriptions and technical documentation to Random Systems Georgia. The body runs the audit, integrates your systems into the national control platform, and issues the Authorization Certificate.
Step 3. Submit the application to the Revenue Service and pay the permit fee
File the full package with the Revenue Service and pay the annual permit fee in advance.
Step 4. Revenue Service review (decision within 20 days)
The Revenue Service decides within 20 days of submission. If no decision is issued within that window, the permit is treated as granted.
Step 5. Permit issuance and go live
The permit is issued for up to five years. Complete integration, deploy AML, KYC and responsible-gambling tooling, and configure the dual-domain split for online operations.
How much does a Georgia gaming license cost?
An online casino permit costs about GEL 5,000,000 per year (around EUR 1,700,000) as a standalone permit, on top of a flat quarterly state fee of GEL 250,000 to 300,000 (around EUR 340,000 to 410,000 per year) that applies regardless of structure. State fees are set by the Law on Gambling Business Fees and paid annually in advance. Reconfirm the live schedule with the Revenue Service before committing, as the regime is being actively amended.
| Item | State fee |
|---|---|
| Georgian company formation | ~EUR 1,500 to 4,000 (one-time) |
| RSI authorization certificate (audit + integration) | Set per activity by RSI (indicative ~USD 11,000 to 13,000) |
| Online casino permit (standalone) | ~GEL 5,000,000 / year (~EUR 1,700,000) |
| Online slot salon permit (standalone) | ~GEL 1,000,000 / year (~EUR 340,000) |
| Online sportsbook permit | ~USD 36,100 / year (links to a land-based totalizator) |
| Land-based sportsbook permit | ~GEL 30,000 to 300,000 / year (~EUR 10,000 to 103,000), by location |
| Quarterly state fee (online) | GEL 250,000 to 300,000 per quarter (~EUR 340,000 to 410,000 per year), regardless of structure |
| Land-based casino, resort locations | ~USD 90,200 / year; fee-free zones (Gudauri, Bakuriani, Tskaltubo, Sighnaghi) waive the fee |
| Casino table fee | ~USD 1,440 to 5,050 per table / quarter |
The number to internalise is the quarterly state fee. It accrues from go-live independent of revenue, so Georgia rewards scaled, foreign-facing volume and penalises small or pre-revenue operators.
What taxes apply to a Georgia gaming license?
An online casino pays corporate income tax on its gross gaming revenue (GGR): 5% on revenue from foreign players and 20% on revenue from Georgian players (as of 2025). Foreign players pay no tax on winnings, and the withholding tax on their withdrawals has been abolished. The low foreign-player rate is Georgia's main draw.
| Format | Georgian players | Foreign players |
|---|---|---|
| Online casino / slot salon | 20% of GGR | 5% of GGR |
| Online sportsbook | 7% of turnover (total bets) | 5% of GGR |
| Land-based sportsbook / club | Exempt from corporate income tax | n/a |
GGR means bets received minus winnings paid. The 5% and 20% rates are the corporate income tax on the gaming activity itself, set under the Tax Code of Georgia.
Source: Revenue Service of Georgia. Official portal rs.ge, permits portal rsig.ge. Rates verified June 2026 against published guidance; reconfirm with the Revenue Service before committing capital, as Georgia is actively amending the regime.
Who is the Georgia license suitable for?
Georgia suits foreign-facing online operators with real volume. The draws are a 5% tax on foreign-player GGR, no minimum share capital, a statutory decision within 20 days, the dual-domain model for foreign-facing operations, and a location between Europe and Asia with a broad treaty network. It is a base for serving players outside Georgia, not a domestic-market play.
How does Georgia compare with other gaming licenses?
Georgia has a low foreign-player tax but a high fixed-fee profile. Against the jurisdictions MGL handles most often, the trade-off is speed and tax against fixed cost and substance. The figures below are government and regulator fees only; MGL service fees are separate.
| Parameter | Georgia | Anjouan | Curacao | Malta (B2C) |
|---|---|---|---|---|
| Regulator | Revenue Service | Anjouan Offshore Finance Authority | Curacao Gaming Authority (LOK) | Malta Gaming Authority |
| Gaming tax | 5% foreign-player GGR, 20% Georgian-player GGR | 0% gaming tax | 0% gaming tax, ~2% effective corporate | 5% Malta-player GGR (Type 1 rises to 15% from 1 Oct 2026), 5% effective corporate via refund |
| Government fees | ~GEL 5,000,000/year (~EUR 1,700,000) (online casino) + GEL 250,000 to 300,000/quarter (~EUR 340,000 to 410,000/year) | from EUR 17,828 (regulator fee) | EUR 4,592 application, then EUR 47,450/year | EUR 5,000 application, EUR 25,000/year fixed, + compliance contribution from EUR 15,000/year on worldwide GGR |
| Local presence | Required: company, server, office | None, fully remote | Required: office + resident key person | Substantial: office + 4 to 6 staff |
| Speed | Decision within 20 days | From 4 weeks (typically 6 to 8) | 3 to 6 months | 8 to 20 months (about 12 typical) |
| Validity | Up to 5 years | 1 year, annual renewal | No annual expiry under LOK | 10 years |
| Min. share capital | None | None | None set | EUR 100,000 (Types 1 and 2) |
| Market access | Foreign players worldwide via dual-domain, domestic restricted | Broad international, major regulated markets excluded | Broad international, US and EU restricted list excluded | Premier EU credential, no automatic EU passporting |
| Regime type | Permit | License | License | License |
| Reputation | Foreign-facing base, EU-candidate country | Growing | Established, post-LOK | Premium, EU |
For full detail, see the dedicated pages rather than duplicating them here: Anjouan, Curacao and Malta.
What are the disadvantages of a Georgia gaming license?
Georgia's cost is structural, not its tax. Be clear on the following before you commit.
Fixed state fees dominate. An online casino carries roughly GEL 5,000,000 per year (around EUR 1,700,000) as a standalone permit, plus GEL 250,000 to 300,000 per quarter (around EUR 340,000 to 410,000 per year) that accrues regardless of revenue. Below meaningful foreign-player volume, these fees make the unit economics negative.
Advertising has been broadly prohibited since 2022, with narrow exceptions such as your own licensed site, sports sponsorship and transit points. There is no domestic acquisition engine.
The domestic market is restricted. From 1 July 2026, gambling is barred for Georgian citizens under 25 and foreigners under 18, and a large exclusion registry narrows it further. This does not affect a purely foreign-facing operation.
You need a local entity and physical presence: a Georgian company, local servers and an office.
The 5% foreign-player rate depends on defensible player-segmentation data. Weak geolocation or segmentation risks reassessment at the 20% domestic rate.
Why choose MGL Solutions for a Georgia gaming license?
MGL runs the full permit process for you with the Revenue Service. We register the local company and open the corporate bank account, coordinate the RSI / RSG technical certification and integration with the national control system, prepare the application and the AML and responsible-gambling pack, set up the dual-domain split, and support you after the permit is issued.
FAQ
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No. This page is about Georgia, the country in the Caucasus. The U.S. state of Georgia runs a different regime in which commercial gambling is largely prohibited.
Georgia issues permits through the Revenue Service, not "licenses" in the strict EU sense. The two terms are often used interchangeably online.
No. An online casino can be held as a standalone permit. A land-based casino is not required to run online.
The Revenue Service decides within 20 days of submission. If no decision is issued in that window, the permit is treated as granted.
Common grounds are an incomplete package, probity or criminal-record issues among beneficial owners or directors, a missing RSI Authorization Certificate, or unpaid fees. The decision sits with the Revenue Service.
Yes, through a locally registered Georgian company with physical presence in the country, meaning a server and an office.
A B2C permit is for the operator who deals with players. A B2B permit is the Game Service Provider (GSP) permit, for suppliers of platforms and content to licensed operators.
5% on GGR, paid monthly. The withholding tax on foreign-player withdrawals has been abolished.
From 1 July 2026, 25 for Georgian citizens and 18 for foreigners, alongside a national exclusion registry.
It has been broadly prohibited since 2022. Narrow exceptions apply, such as your own licensed site and sports sponsorship, which sits under monitoring.
Yes. The dual-domain model runs one site for Georgian residents and one for foreign players, kept strictly separate.
Yes. Georgia is built as a base for serving players outside the country via the dual-domain model, with a 5% tax on foreign-player GGR. It is a foreign-facing play, not a domestic-market one.
Navigating the gaming license process can be complex. Here's a streamlined guide to each step