Georgia

Georgia licenses online betting and casinos under its Law on Organising Lotteries, Games of Chance and Other Prize Games. The Revenue Service of Georgia, part of the Ministry of Finance, keeps the registers that decide who may play.

What Changed in 2022?

Parliament passed sweeping restrictions in December 2021, most of which took effect in March 2022:

• Age: Georgian citizens must be 25 or older to gamble. Foreign nationals and stateless persons can play from 18.
• Advertising: gambling ads are banned on television, outdoors and on Georgian websites from 1 March 2022, though sponsorship deals, mainly in sport, are still allowed.
• Barred players: the Revenue Service keeps a list of people barred from gambling, including civil servants and recipients of social assistance, and a separate list of people with a gambling dependency, who either register themselves or are added by a court. The government estimated the bans would cover about one million citizens.
• Tax: gambling taxes rose by a total of 65–70% from 1 January 2022.

How Is Betting Taxed in Georgia?

In the budget announced in November 2023, the profit tax on gambling businesses rose from 10% to 15%, and the tax that players pay on withdrawals rose from 2% to 5%.

What Is Changing Next?

In 2026 the government introduced a bill offering preferential licensing and tax terms to online gambling companies that serve customers abroad, while keeping higher taxes on those serving Georgians. Parliament has also considered a law allowing casinos to host international gambling tournaments.