Georgia Launches Comprehensive International iGaming Licensing Regime
AI-GENERATEDWith a 5% GGR tax and zero tax on reinvested profits, Georgia aims to become a new global hub for international online gambling operators.
Georgia is taking a bold step to redefine its position within the global gambling industry. Moving beyond its reputation as a hub for technical support and software development, the nation has officially launched a full-scale international licensing jurisdiction. Under the leadership of Random Systems Georgia (RSG), which serves as both a policy advisor and regulator, the country has developed a multi-dimensional ecosystem designed to attract international iGaming businesses. This strategy aims to capture a larger share of the value generated by an industry that already has a significant physical presence in Tbilisi.
A key feature of this new framework is the strict legal separation between domestic and international operations. While Georgia has implemented tighter restrictions on its internal gambling market in recent years, this new regime is purely export-oriented. Licenses granted under this system allow companies to serve a global audience from Georgian soil, but strictly prohibit participation from Georgian citizens. This approach leverages the existing infrastructure of industry giants like Spribe, Evolution Gaming, and Entain, which already employ thousands of staff in the country.
Numbers and facts
The financial structure of the new legislation is designed to compete with established jurisdictions such as Malta or Gibraltar. The tax on Gross Gaming Revenue (GGR) is set at a competitive 5%. Furthermore, Georgia offers a 0% tax rate on any reinvested profits, a significant draw for expanding firms. Licenses are issued for a duration of five years. In addition to the GGR tax, operators are subject to a 1% regulatory monitoring fee and an annual permit fee, which according to legislative proposals, stands at approximately 100,000 GEL.
Beyond taxation, the integration with the banking sector is a cornerstone of the pitch. Many global operators face challenges with banking de-risking; Georgia addresses this by providing access to corporate banking and payment processing under the MCC 7995 gambling code. The goal is to provide a seamless environment where licensing, taxation, and operational support function as one unified system.
"Georgia is not building another licensing jurisdiction. We are building a country-level ecosystem for international iGaming. Our approach is simple: if a serious operator chooses Georgia, the system should help that operator succeed." - Vakhtang Katamadze, Supervisory Board Member at Random Systems Georgia
Background
The full launch in September 2026 followed months of meticulous planning, including a soft-launch phase in July 2026. This period allowed the Ministry of Finance, the Revenue Service, and the banking sector to align their requirements. Strategically located between Europe and Asia, Georgia views itself as a natural home for operators tired of Western bureaucracy or those seeking clear rules for expanding into the CIS and Central Asian markets.
Tbilisi is already home to major studios like SmartSoft and Spribe. By adding a legal and financial layer to this technical base, Georgia aims to transform from a back-office provider into a global headquarters. The regulator emphasizes that while laws can be written, international trust must be earned through consistent supervision and reliable infrastructure.
Why it matters for German players
For players located in Germany, this new Georgian regime does not change the domestic legal landscape. Because Georgia is not a member of the EU or EEA, licenses issued there are not recognized for the German market. Legal online gambling in Germany is strictly limited to operators listed on the GGL (Gemeinsame Glücksspielbehörde der Länder) whitelist. These operators must comply with the Interstate Treaty on Gambling 2021 (GlüStV 2021).
German regulations include a monthly deposit limit of 1,000 Euros, monitored by the LUGAS system, and a maximum stake of one Euro per spin on virtual slots. Any operator using a Georgian license to target German residents without GGL approval is considered illegal. Players should be aware that offshore licenses offer no legal protection under German law in the event of a dispute.
What it means for GGL-licensed casinos
For GGL-licensed operators in Germany, Georgia's emergence represents new competition in the B2B and technical services sector. As Georgia offers a stable environment for payment processing and software development, more service providers might migrate their back-office operations to Tbilisi. While the German consumer market remains protected by high regulatory barriers, the global infrastructure of the industry is becoming increasingly decentralized. The primary challenge for Georgia will be to prove that its regulatory oversight is as robust as the technical infrastructure it promotes.
Frequently asked questions
Who is allowed to play under the new Georgian license?
The license is strictly for international business, targeting players outside of Georgia. Georgian citizens are legally excluded from participating in platforms licensed under this regime.
What are the tax rates for gambling operators in Georgia?
Operators pay a 5% tax on Gross Gaming Revenue (GGR) and a 1% monitoring fee. There is a 0% tax on profits that are reinvested within the country.
Which types of gambling does the international license cover?
The framework includes three distinct permit categories. These cover online casinos, internet slots, and sports betting services.
Is a Georgian-licensed casino legal in Germany?
No, only operators with a license from the GGL are legal in Germany. Georgian licenses do not meet the requirements of the German Interstate Treaty on Gambling.
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About the author

Lisa Lustich
Editor-in-chief & casino tester
Lisa Lustich has been testing German-language online casinos since 1997 and runs the Lustich.de newsroom. More than 400 published reviews, certified player-protection advisor (BZgA training, 2019).
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