Operator Tax Structure
International or domestic permit, how GGR is split by player citizenship, monthly returns, and what the 5% regime means for your margins.
Gambling Tax Consulting in Georgia
Georgia taxes gambling revenue monthly: 5% of GGR from foreign players, 20% from Georgian players, with no deductions for costs. We structure operators, B2B suppliers and affiliates and give you the answer in writing, for a fixed fee.
- 5%
- of gross gaming revenue from foreign players, online casino, slots and betting (Tax Code Art. 98(5))
- 20%
- of gross gaming revenue from Georgian players, online casino and slots (Art. 98(6))
- Monthly
- tax period for online gambling revenue (Art. 135)
Gambling Tax Rates in Georgia
Every rate as the Tax Code sets it today, current to the amendments of 15 October 2026. Gambling is taken out of Georgia's distributed-profit model: online operators pay on gross gaming revenue each month instead.
| Activity | Tax base | Rate | Tax Code |
|---|---|---|---|
| Online casino and slots, foreign playersInternational permit holders | Bets from foreign players minus their winnings | 5% | Art. 97(9¹), 98(5) |
| Online sports betting, foreign players | Bets from foreign players minus their winnings | 5% | Art. 97(9³), 98(5) |
| Online casino and slots, Georgian players | Bets accepted minus winnings paid | 20% | Art. 97(9¹), 98(6) |
| Online sports betting, Georgian players | Stakes accepted in the monthPaid by the 15th of the next month | 7% | Art. 97(9), 309(16) |
| Slot machine hall | Bets accepted minus winnings paid | 20% | Art. 97(9¹), 98(6) |
| Land-based casino | Distributed profit | 15% | Art. 97(1), 98(1) |
| Gambling club, land betting shop | Profit distribution from that activity | Exempt | Art. 99(1) |
| Withdrawals by Georgian players | Every sum withdrawn, withheld by the operator | 5% | Art. 80(8), 154(1) |
| Winnings and withdrawals of foreign players | Not taxed | Exempt | Art. 82(1) |
| VAT on gambling services | Exempt without credit: input VAT becomes a cost | Exempt | Art. 171(1)(b) |
| Dividends from profit taxed at 5% of GGRForeign-player revenue | Withheld on payment; cut to 0% under several of Georgia's 58 tax treaties | 5% | Art. 130(1) |
| Dividends from profit taxed at 20% of GGRProfit earned from 2025 | No tax at source | 0% | Art. 130(9) |
| International Company (software, IT services)Game studios and platform developers | Distributed profit; 5% on employee salaries | 5% | Art. 23 |
Permit fees are separate and are not taxes: about €34,400 a year for each international permit under the Law on Licence and Permit Fees, Art. 7(10).
What 5% Means on a Real Month
The base is bets minus winnings, split by who placed the bet. Salaries, platform fees, marketing and the permit fee do not reduce it.
| One month | Foreign players | Georgian players |
|---|---|---|
| Bets accepted | €2,000,000 | €2,000,000 |
| Winnings paid | €1,880,000 | €1,880,000 |
| Gross gaming revenue | €120,000 | €120,000 |
| Tax rate | 5% | 20% |
| Tax for the month | €6,000 | €24,000 |
Online casino figures. Georgian players also pay 5% on every withdrawal, which the operator withholds; foreign players do not.
What We Advise On
Advice for the operator, the companies around it and the people who own it, with the statute article behind every answer.
B2B Suppliers and Platforms
The supply permit, International Company status at 5%, VAT on supplies to Georgian operators, and revenue-share contracts that keep the status safe.
Dividends and Profit Extraction
Getting profit to shareholders and holding companies, dividend withholding, and the 2025 exemption for profit already taxed at 20%.
Founders and Staff
Personal tax residency, payroll at 20% or 5% under International Company status, and residence permits through the company.
Affiliates
Georgia's 1% small business regime excludes gambling business. We set affiliates up on a structure that holds, and check the advertising rules for your traffic.
Written Opinions and Revenue Service Letters
Opinions for banks, payment providers and auditors, plus replies to Revenue Service queries and audits.
Ways to Work With Us
Each is a fixed fee, quoted after a free 30-minute call.
| Service | You get |
|---|---|
| Written tax opinionOne question, answered with the statute, signed and dated. | Fixed fee |
| Structure reviewOperator, supplier and holding companies mapped, with a written plan. | Written plan |
| International Company status applicationEligibility check, substance plan and the application. | Filed application |
| Tax advisory retainerQuestions answered in writing within two working days. | Monthly |
| Advice by the hourCalls and short written answers. | Hourly |
David Sisvadze
CEO
David spent six years inside the Revenue Service of Georgia, the authority that collects gambling tax, issues the permits and audits the operators.
Gambling Tax in Georgia: FAQ
What is the gambling tax rate in Georgia?
5% of gross gaming revenue from foreign players and 20% from Georgian players for online casino and slots. Online sports betting with Georgian players pays 7% of stakes instead. All of it is calculated and paid monthly.
Do foreign players pay tax on gambling winnings in Georgia?
No. Winnings and withdrawals of foreign citizens from online games are exempt under Tax Code Art. 82(1). Georgian players have 5% withheld from every withdrawal.
Is gambling subject to VAT in Georgia?
Gambling services are VAT exempt without the right to reclaim input VAT, so VAT you pay on purchases becomes a cost. Platforms and game suppliers charge standard VAT on what they sell to a Georgian operator.
Can permit fees and costs be deducted from gambling tax?
No. The base is bets minus winnings, so permit fees, salaries, platform and marketing costs do not reduce it.
Can an iGaming software company get International Company status?
The Government's list of permitted activities covers programming and publishing computer games and has no gambling exclusion. The company needs two years of experience in the activity, real staff and costs in Georgia, and income from other sources capped at 2% of revenue, which is where revenue-share deals on operator GGR need care.
Can a gambling affiliate use Georgia's 1% small business tax?
Gambling business is on the list of activities excluded from small business status. An affiliate earns marketing fees rather than running games, but there is no ruling on it, so we set affiliates up on a structure that does not depend on that reading.
Get Your Gambling Tax Answer in Writing
Send the structure or the question. After a 30-minute call you get a fixed fee and a date for the written answer.