A Georgian LLC registered the next business day, with the management address, servers, bank account, staff permits and tax status an operator, supplier or affiliate needs. Foreign ownership, no minimum capital.
Every structure starts as a Georgian limited liability company. What it does decides the permit and the tax.
| Business | Permit | Tax | Must have in Georgia |
|---|---|---|---|
| Operator for foreign players | International casino, slots or betting permit | 5% of GGR | Management address and servers |
| Game studio or platform provider | B2B supply permit | 15%, or 5% with International Company status | Real staff and costs for the 5% status |
| Affiliate | None | 15% on distributed profit | A registered office |
| Holding company | None | 15% on distributed profit | A registered office |
Georgia's 1% small business regime is for individuals and excludes gambling business, which is why affiliates are set up as companies. The gambling tax rules in Georgia decide which entity books which income.
The order we run it in for a licensed operator. Suppliers and affiliates stop after the bank account.
Charter, directors and shareholders filed with the Public Registry, the next business day. Remote by power of attorney if you prefer.
Day 1
The company is registered with the Revenue Service and its rs.ge account set up.
Day 1
The address in Georgia the games are run from, which the permit application names.
Week 1
Hosting for the server infrastructure in Georgia, also named in the application.
Weeks 1 to 3
The company account and payment introductions for gambling or iGaming activity.
Weeks 1 to 4
Work permits and residence permits for foreign staff, and payroll registration.
From month 1
Banking decides whether a license turns into revenue. Georgia's rules point the right way for a Georgian licensee, and we prepare the file each bank asks for.
Georgian-licensed operators take Visa, Mastercard and American Express deposits, with deposit and withdrawal channels at TBC Bank, Bank of Georgia and Liberty Bank, and at least one runs its own payment provider on the National Bank's register.
Adjarabet's published payment rules; NBG payment provider register
Georgia's 2021 ban on gambling payments covers only foreign gambling companies and payments by Georgian residents. A Georgian company with a Georgian permit is outside it.
Payments Law Art. 13¹
Visa requires an online gambling merchant to hold a license and its acquirer to take merchants from its own country. A Georgian permit lets all three sit in Georgia.
Visa Core Rules, 18 Apr 2026, 1.5.1.1 and 5.8.18.1
Banks decide account and acquiring applications themselves, case by case, and the file for a gambling company bank account covers the permit, ownership and source of funds, AML policies and processing history.
Since 1 March 2026 most foreigners working in Georgia need a work permit, and the residence permit follows the company's turnover.
Work permits. Issued by the State Agency for Employment Promotion and renewed every year. The vacancy is posted on the state jobs portal for 10 working days first, and the standard review takes 30 days.
Work residence permits. The employer needs turnover of about €17,200 per foreign employee over the last 12 months. A company registered in the last three months, with no more than three foreign workers, is exempt from the turnover test for a first permit of up to six months.
Investment residence. An investment of $300,000 or more, about €267,800, gives residence without the turnover test or a work permit.
Payroll. Personal income tax is a flat 20%, withheld monthly, and 5% for employees of an International Company.
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.
Yes. A Georgian LLC can be wholly foreign-owned, needs no minimum capital and is registered the next business day, in person or by power of attorney.
An operator pays 5% of gross gaming revenue from foreign players. A supplier, affiliate or holding company pays 15% on distributed profit and nothing on retained profit, or 5% with International Company status where the activity qualifies.
The 1% small business status is for individuals, and gambling business is on its excluded list. Affiliates work through a company instead.
The application names the address in Georgia the games are managed from and where the servers are located. Suppliers seeking International Company status need real staff and costs in Georgia.
Since 1 March 2026 most do. Work permits are issued by the State Agency for Employment Promotion and renewed every year.
Tell us what the company will do and who will work in it. You get a fixed quote and a setup plan in writing after a 30-minute call.