Georgia lawmakers consider foreign-facing gambling licences with 5% GGR tax
Georgia’s parliament is considering a proposal to create three five-year permit categories for online casinos, internet slots and sports betting services aimed exclusively at foreign players. The proposed permits would cost GEL100,000 a year, and overseas revenue would face a 5% gross gaming revenue tax. The Revenue Service would oversee licensing, which would be limited to locally registered companies; the proposal has not been approved.
Operators targeting foreign customers would face proposed licensing, domain, eligibility and tax requirements if lawmakers approve the regime.