Games
Online casino and prize games, slot machine games, game architecture and lines, and electronic table games.
B2B Gaming Supply Permit in Georgia
Game studios, platform providers and aggregators supplying gambling operators from Georgia need the Revenue Service's supply permit, whether the operator is Georgian or abroad. About €34,400 a year for a five-year term.
- €34,400
- a year for the supply permit (Fees Law Art. 7(10¹¹))
- 5 years
- permit term (Gambling Law Art. 11(18))
- 5%
- profit tax and payroll tax under International Company status, where the activity qualifies
What the Supply Permit Covers
The gambling law defines supply as providing games and "essential products and services" to an organiser in Georgia or to a person outside Georgia. Government Resolution No. 69 of 2022 lists them, and anything with the same function counts whatever it is called.
Platforms and Servers
Online gaming platforms, remote game servers, totalizator systems and the servers where game results are determined.
RNG and Jackpots
Random number generators and jackpot platforms.
Management Systems
Player management, CRM, cash desk, back office, reporting, payment methods systems and player databases.
Content and Streaming
Game images, text and information, including in real time, plus software updates and licences to it.
Hosting and Support
Website supply, web hosting, remote technical service and remote system administration.
Who Needs a Georgian Supply Permit
Two kinds of business, for different reasons.
Suppliers to Georgian operators. A Georgian permit holder must ask for its supplier's Georgian supply permit and may not use games or essential products from a supplier without one. Operators list the supplier's permit number and the supply contract in their own applications.
Suppliers based in Georgia serving operators abroad. The definition of supply covers providing essential products to a person outside Georgia, so a Tbilisi studio or platform company supplying foreign operators falls under the permit as well.
Suppliers also carry some of the operator's duties under the gambling law and pay the Revenue Service a service fee set by Government resolution. The products themselves go through the same audit by Random Systems Georgia that operators' platforms do.
Tax for iGaming Suppliers in Georgia
A supplier is taxed as an ordinary company, not as a gambling organiser, and that opens Georgia's IT regimes.
| Regime | Profit tax | Payroll tax | Main conditions |
|---|---|---|---|
| Standard Georgian LLC | 15% | 20% | Profit tax only when profit is distributed; nothing on retained earnings |
| International Company status | 5% | 5% | Permitted IT activities such as programming and publishing computer games, 2 years of experience, real staff and costs in Georgia, other income under 2% of revenue |
| Virtual Zone Person | 0% on IT sold abroad | 20% | Software created by the company and supplied abroad; still on the statute book |
Supplies to a Georgian operator carry standard VAT; gambling services themselves are VAT-exempt. Revenue-share fees calculated on an operator's gross gaming revenue need care under International Company status, and gambling tax consulting is where we test a contract against the 2% rule before it is signed.
David Sisvadze
CEO
David spent six years inside the Revenue Service of Georgia, the authority that issues gambling permits, collects the permit fees and taxes, and oversees the state control system every operator connects to. He has 13+ years of experience across the Revenue Service and private-sector import operations.
B2B Supply Permit in Georgia: FAQ
Does Georgia have a B2B gambling license?
Yes. The supply permit under Article 11(1) of the gambling law covers games, platforms and other essential products supplied to operators, costs about €34,400 a year and runs for five years.
Do I need a supply permit to serve operators outside Georgia?
If you supply them from Georgia, yes. The law's definition of supply includes providing essential products to a person outside Georgia.
Can a game studio in Georgia get International Company status?
Programming and publishing computer games are on the permitted list, with no gambling exclusion. The company needs two years of experience, real staff and costs in Georgia, and other income under 2% of revenue.
Does the supply permit let me run games for players?
No. Running games for players needs an operator permit: the international casino, slots or sports betting permit, or a domestic one.
Are B2B supplies subject to VAT in Georgia?
Supplies to a Georgian operator are ordinary taxable services at the standard rate. The VAT exemption applies to gambling services, not to the platforms and games sold to the operator.
Get Your Georgian Supply Permit
Tell us what you supply and to whom. You get a fixed quote and a plan for the permit and the tax status in writing.