Georgia Passes Law Letting Casinos Host International Gambling Tournaments, With Tax Breaks
Georgia's Parliament voted 73-5 on 28 October to allow international gambling tournaments, with fee and tax exemptions above a GEL 3 million prize pool.

Georgia's Parliament passed a law on 28 October 2026 that lets casinos organize international gambling tournaments, approving the bill in its final reading by 73 votes to 5 and attaching fee and tax exemptions to high-value prize pools.
The bill was introduced by lawmakers from the ruling Georgian Dream party and moved through Parliament on a fast track. Georgian outlets including Netgazeti and Geotimes describe the changes as amendments to the Law on Lotteries, Gambling and Prize Games. The second and third readings were held at the 28 October plenary, after the bill had cleared its first reading earlier.
What counts as an international gambling tournament
The law defines the event as a tournament organized by a casino, with a prize pool the organizer guarantees in advance. At least 80% of participants must be foreign nationals. During debate, lawmakers raised that minimum from 70%, according to Georgia Today.
Organizers may earn revenue from the tournaments. Despite the casino framing, the events may be held at licensed casino venues or at other locations, which widens the range of possible host sites beyond gaming floors.
Fee and tax treatment
The incentives are tied to a single threshold: a prize pool above GEL 3 million (Georgian lari).
| Item | Treatment |
|---|---|
| Gambling business fee | Exempt on gaming tables used exclusively for the tournament, if the prize pool exceeds GEL 3 million |
| Individuals' taxable income from participating | Taxed at 20% |
| Foreign nationals' winnings | Exempt if the prize pool exceeds GEL 3 million |
| Licensing violations | Fine of GEL 50,000 |
| Proposed fine on unauthorized organizers (GEL 150,000) | Removed during debate |
| Minimum foreign participants | 80% (raised from 70%) |
The structure favors large, internationally marketed events: both the fee exemption for organizers and the winnings exemption for foreign players depend on the GEL 3 million prize pool.
Gamingo's earlier reporting on Georgia's new tax regime for online gambling shows how the country has used tax design to shape its gambling market. The tournament exemptions apply to a different activity, live events run by casinos.
Opposition and the fast-tracking dispute
The bill drew criticism from the Georgian Orthodox Patriarchate and from the Public Defender, Georgia's ombudsman. The Patriarchate was due to discuss the bill on 30 October, according to Georgia Today. The For Georgia faction did not support the bill.
Dissent also came from within the majority camp. During the second reading, Eka Sepashvili of People's Power, which is aligned with the governing majority, questioned the speed of the process. She said the explanatory note did not assess the social costs of the measure.
The removal of the GEL 150,000 penalty on unauthorized organizers was among the changes made during the debate. The GEL 50,000 licensing-violation fine remains.
What it means for operators and organizers
Casino operators with licensed venues in Georgia are the most direct beneficiaries, since the law places organization of these tournaments with casinos. Tournament producers considering Georgian dates will need to plan around three variables: a guaranteed prize pool, the 80% foreign-participant share, and the GEL 3 million line that triggers the exemptions.
The foreign-participant requirement is a statutory condition rather than a marketing target, which matters for payment processors and affiliates serving international players. Georgia has been repositioning its gambling framework for some time; Gamingo's piece on how a new Georgian gambling license could turn the country into the next Malta covers that wider ambition.
Other markets in the region have adjusted gambling taxation in recent years. Armenia moved on its own rules in 2024, as covered in Armenian Parliament approves new gambling tax amendments, and Cyprus raised its betting levy in Cyprus Parliament approves betting levy increase. Georgia's measure differs by cutting charges for a defined event type instead of raising them.
Status reviewed on 30 October 2026. Figures and vote details come from Georgia Today and Georgian outlets reporting on the 28 October plenary. More legislation news and EMEA coverage.
Frequently asked questions
What did Georgia's Parliament approve on 28 October 2026?
Parliament passed, in its final reading, a bill that creates a legal framework for international gambling tournaments organized by casinos. The vote was 73 in favor and 5 against. The bill was introduced by Georgian Dream lawmakers and approved across two plenary sessions after being fast-tracked.
What counts as an international gambling tournament in Georgia?
Under the law, it is a tournament organized by a casino with a prize pool the organizer guarantees in advance. At least 80% of participants must be foreign nationals. During debate, lawmakers raised that threshold from the 70% in the original draft. Tournaments may be held at licensed casino venues or elsewhere.
What tax breaks do the tournaments receive?
Organizers are exempt from the gambling business fee on gaming tables used exclusively for the tournament, provided the prize pool exceeds GEL 3 million. Foreign nationals' winnings are also tax exempt above that prize pool level. Otherwise, individuals' taxable income from participation is taxed at 20%.
Who opposed the Georgian international gambling tournaments bill?
The Georgian Orthodox Patriarchate and the Public Defender criticized the bill, and the For Georgia faction did not support it. During the second reading, Eka Sepashvili of People's Power, which is aligned with the majority, questioned the fast-tracking and said the explanatory note did not assess social costs.
What penalties apply under the new rules?
Licensing violations carry a fine of GEL 50,000 (Georgian lari). A separate proposal for a GEL 150,000 fine on unauthorized organizers was removed from the bill during parliamentary debate, so it is not part of the version that passed in the final reading.
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