Georgia Sets GEL100K Permit for International Casino Tournaments

The Revenue Service confirmed the changes on November 3. An organizer must already hold a casino permit and guarantee the tournament’s prize pool in advance. The event itself can take place outside a licensed casino.

Parliament Raised the Foreign-Player Requirement

The original bill allowed tournaments with 70% foreign participation. That figure became 80% during the final parliamentary review on October 28.

Shota Berekashvili, chair of the Economic Policy Committee, defended the tighter rule. "We have tightened the requirements," he told Georgia’s public broadcaster.

Georgian citizens can still account for the remaining 20%, subject to existing gambling restrictions. Berekashvili specifically mentioned blacklisted individuals and public servants, who cannot participate.

The new permit is separate from Georgia’s international online gambling licences. Those also carry a GEL100,000 annual fee, but cover foreign-facing online operations rather than casino tournaments, as 15M reported in September.

Prize Pool Must Exceed GEL3M for Tax Relief

There is another condition for organizers seeking exemptions: the guaranteed prize pool must be more than GEL3 million ($1.16 million). A tournament with exactly GEL3 million in prizes would not meet that threshold.

Foreign nationals are exempt from the 20% income tax on taxable winnings from qualifying tournaments. Otherwise, the tax applies, with organizers responsible for withholding it when paying out winnings.

The same prize threshold governs the exemption from club-table fees. A table must be used exclusively for a qualifying international tournament.

Ten Tables Could Avoid Up to GEL560K in Annual Fees

Georgia’s quarterly gambling fee for a club table ranges from GEL4,000 to GEL14,000 ($1,540–$5,390). At those rates, ten tables would generate GEL160,000–560,000 ($61,600–$215,800) in fees over four quarters.

15M calculates that the difference after the GEL100,000 permit charge could reach GEL60,000-460,000 ($23,100-$177,200). That assumes all ten tables would otherwise be charged for four quarters and are used exclusively for qualifying tournaments. Tournament costs are excluded.

USD figures use the National Bank of Georgia’s official exchange rate of GEL2.5955 per dollar on November 6, 2026.