Georgia’s June amendment to the Law on Licence and Permit Fees sets the annual fee at GEL 100,000 per permit category, covering international online casino, slot and totalizator permits.
The Tax Code separately provides a 5% tax rate on taxable profit attributable to foreign citizens participating in system-electronic gambling or betting. The official wording reviewed does not describe this specifically as a 5% GGR tax, so operators should distinguish the statutory wording from commercial summaries of the regime.
That rate can be viewed alongside other European tax structures, including Estonia’s 5.5% online gambling tax introduced in 2026.
The gambling law also provides for fees payable to the designated monitoring entity, but the legislation reviewed here does not itself establish the reported 1% figure. Likewise, reported banking and MCC 7995 payment arrangements appear to form part of the commercial infrastructure surrounding the regime rather than a guaranteed statutory licensing term.
For operators, that makes the legal framework only one part of the due-diligence process. Banking availability, payment processing and the exact monitoring costs should be confirmed directly before market entry.