B2B Gaming License: Supplier Licenses for Studios, Platforms and Aggregators Compared

A B2B gaming license is a regulator's approval for a company that supplies games, platforms, RNGs, live streams or back-office systems to licensed operators, without taking bets itself. Which one you need depends on where your clients are licensed and where your team works. This post compares seven supplier licenses on yearly fees, one-off charges, term and who must hold them, as of October 2026.

B2B Gaming Licenses at a Glance

The yearly fee is the like-for-like figure. One-off charges in year one follow in the card under the table.

The cheapest license is rarely the one to start with, because a supplier license earns money only where its holder's clients are licensed, and those clients chose their own operator license by jurisdiction on tax, banking and term. Suppliers pay less than operators in Curaçao, €24,490 a year against €47,450, and in Malta, where operators add a compliance contribution on revenue. In Georgia the supply permit and each international operator permit cost the same, about €34,400.

Which Suppliers Need a B2B License

A supplier comes inside a regime through its clients or through where it works. Georgia and Anjouan make their operators buy only from suppliers with a local license or approval, and Curaçao joins them on 24 December 2026. Georgia and Malta also license suppliers working from their territory whoever the clients are, and the UK licenses suppliers whose software takes bets from players in Great Britain.

What counts as supply is similar from one regulator to the next. The MGA's 2026/2027 fact sheet defines critical gaming supply as supplying and managing the material elements of a game, or the software that generates, captures, controls or processes essential regulatory records and the control system it runs on. Georgia's list in Government Resolution No. 69 of 2022 names games, RNGs, jackpot and gaming platforms, remote game servers, player management and back-office systems, and game images supplied "in real time", which brings live casino studios inside it.

Web design, hardware hosting and the maintenance of software already sold need no license in the Isle of Man, according to the GSC's application guidance. Georgia's list is wider and includes website supply, web hosting and remote system administration.

Georgia: The Supply Permit

The supply permit is one of the 14 permits in Article 11(1) of the gambling law, issued by the Revenue Service for five years (Art. 11(18)). Under Article 7(10¹¹) of Georgia's law on license and permit fees it costs about €34,400 a year, the first year paid before issue. Permits go only to companies registered in Georgia (Art. 11(2)), so a foreign studio applies through a Georgian LLC.

The law defines supply as providing games and essential products to an organiser in Georgia or to a person outside Georgia (Art. 3). A Georgian operator may use games and essential products only from a supply-permit holder, and lists the supplier's permit number and contract in its own application (Art. 29(4)). Suppliers also carry anti-money laundering duties (Art. 29(1³)) and pay the Revenue Service a service fee set by Government resolution (Art. 29(1⁴)).

Each product goes through Random Systems Georgia, the state's control-system operator. Under Government Resolution No. 455 of 2020 as amended by No. 535 of 2025, it charges up to about €12,000 per activity type for the audit and up to about €34,400 per permit holder for integration. Supply-permit holders also owe it a monthly operating fee of up to 5% of gross gaming revenue from games they supply online, a 2020 cap with the actual rate fixed in each contract. Its published maximums for critical products are 15 days for the audit and 45 for integration, and the Revenue Service then decides within 20 days or the permit is deemed issued (law on licenses and permits, Art. 26(10)).

The permit register published by Random Systems Georgia lists 37 supply permits with start dates from March 2021 to October 2023, among them Evolution Georgia, Spribe Georgia, Smartsoft, Entain Georgia, Amusnet Interactive Georgia and IGT Georgia Gaming. Nothing issued after 2023 appears, so it records who has held the permit rather than a current count. Evolution's 2025 annual report names Tbilisi as its largest hub, with 4,813 staff in Georgia.

Verdict: required if your clients hold Georgian permits or your team works in Georgia, because on our reading of Article 3 the supply permit for studios and platforms also covers supply to operators abroad. It comes from a state tax authority with a decision deadline in law. It does not make your games acceptable to MGA, UK or Curaçao operators, whose regulators require their own approval.

Curaçao: The CGA Supplier License

The Curaçao Gaming Authority's fee document of 15 October 2025 charges a supplier €4,592 to apply, €150 per beneficial owner and a supervisory fee of €24,490 a year. The National Treasury license fee that operators pay is "Not applicable for B2B".

The supplier license conditions, in force since 22 December 2025, grant the license for the supply of critical services and goods to a company established in Curaçao, for an indefinite period (Art. 2). Games must be certified by a CGA-approved testing laboratory (Art. 8).

The CGA's license reclassification policy says a B2B license is not mandatory for entities serving Curaçao B2C licensees until 24 December 2026. Operators also need the CGA's approval before they contract a platform, game or payment supplier, under Article 2(6) of the B2C license conditions. The CGA can also certify other providers of gaming-related services or goods to licensees for up to three years, and the certificate application costs €383.

Verdict: required from 24 December 2026 if Curaçao operators are your clients. It needs a Curaçao company, and at €24,490 a year with no end date it costs about half a Curaçao B2C license.

Malta: The Critical Gaming Supply License

The MGA requires a critical gaming supply license for supply from Malta, to any person in Malta or through a Maltese legal entity, and only EU or EEA companies can apply. Its fact sheet sets a €5,000 application fee, €40,000 of paid-up share capital, and a yearly fee by the supplier's revenue: €25,000 up to €5,000,000, €30,000 up to €10,000,000 and €35,000 above, or €10,000 for controlled skill games only. Back-office software supply pays €3,000, or €5,000 above €1,000,000 of revenue.

The license runs for ten years. The fact sheet lists compliance contribution bands only for B2C, so a supplier pays the fixed fee, while an MGA gaming service license pays €25,000 a year plus a contribution on gaming revenue. A supplier authorized in another EU or EEA state, or a state the MGA considers equivalent, can apply for a recognition notice with the same effect as an MGA license.

Verdict: the license to hold if MGA licensees are a large share of your clients or the business runs from Malta. The MGA publishes no processing time.

Isle of Man: The Software Supplier License

The Isle of Man does not require a license to design or sell gambling software. Under its 2019 software supplier regulations a supplier can choose to be licensed so that its software, tested by an approved test house, goes on the GSC's register, which lets Isle of Man operators deploy it immediately. The GSC fee sheet charges about €6,300 on application and about €43,900 on approval and every year after, and the GSC typically processes a license within 10 to 12 weeks of a complete application.

Verdict: worth it only when Isle of Man operators are clients you want to reach without a certificate per game. It is optional and carries the highest fixed yearly fee in this comparison.

Anjouan: The B2B License

Anjouan Gaming's fee page charges a B2B licensee €17,828 for issuance and €17,828 for each annual renewal, the same as a B2C license, and does not publish the application fee. Under section 14 of its October 2026 license conditions, operators must show that their platform and content suppliers hold an Anjouan B2B license or a recognition certificate.

Verdict: required if Anjouan operators are your clients, and the lowest yearly fee here. It renews every year, and the Central Bank of the Comoros said on 8 December 2025 that it does not recognise the authority behind these licenses, which a supplier's own bank may weigh.

Kahnawake and UK Supplier Licenses

The Kahnawà:ke Gaming Commission's cost sheet charges about €35,700 to apply for a Casino Software Provider Authorization, covering due diligence, the first year's fee and one key person permit. From year two it costs about €17,900 plus about €2,700 for each third-party operator served. A Live Dealer Studio Authorization costs about €26,800 to apply and about €8,900 a year.

The UK Gambling Commission's remote gambling software license covers making, supplying, installing or adapting gambling software by remote means where the gambling reaches players in Great Britain. Since 1 October 2026 the yearly fee runs from about €8,800 in the smallest gross gambling yield band to about €229,200 in the largest.

Verdict: both are market-entry licenses. You hold them because a client serves that market, not as a base for the business.

How to Choose a Supplier License

Start from the client book, then add the license that matches where your team works. Most suppliers end up with one license for their base and one for each regulated client market.

Tax for a Supplier Based in Georgia

A supplier is taxed as an ordinary Georgian company, not on gaming revenue. Profit tax is 15% and falls only when profit is distributed, and supplies to a Georgian operator carry standard VAT, because the exemption covers gambling services, not the games sold to the operator.

Studios and platform developers earning from listed software and IT services can apply for International Company status, which cuts profit tax on distributions and income tax on salaries to 5% (Tax Code Art. 23). It needs two years' experience, real staff in Georgia and other income under 2% of revenue, and fees calculated on operators' gaming revenue are the line most likely to be questioned. It lowers Georgia's own rate; it is not the lowest company tax among the jurisdictions in this post.

B2B Gaming License FAQ