Georgia passes law allowing international gaming tournaments in casinos
Parliament approved the measure with tax exemptions for pots above GEL 3,000,000 and a 20% personal tax rate.
Key Takeaways
- The Parliament of Georgia approved the law on 30 October 2026 with 73 votes in favour and 5 against.
- The law requires at least 80% of participants in international tournaments to be foreign.
- Organisers are exempt from the table-game activity fee when the prize pool exceeds GEL 3,000,000 (US$1.16m).
- Individual income from tournament participation is taxed at 20%, but foreign players are exempt on winnings if the pool exceeds GEL 3,000,000.
- Penalties for operating without the required licence are set at GEL 50,000 (US$19,272).
The Parliament of Georgia approved on 30 October 2026 a law that authorises casinos to organise international gaming tournaments, passing the bill 73 to 5 after two plenary sessions, Georgia Today reported. Lawmakers raised the minimum share of foreign participants from 70% to 80% and removed a proposed fine of GEL 150,000 (US$57,815) for organising unauthorised tournaments.
Definition and conditions
The law defines an "international gaming tournament" as a competition organised by a casino with a prize pool guaranteed by the organiser and with at least 80% of participants coming from abroad. Tournaments may be held in licensed casino premises or other venues. Organisers may generate revenue from these events and are exempt from the table-game activity fee for tables used exclusively for international tournaments if the prize pool exceeds GEL 3 000 000 (US$1.16 million).
Taxation and penalties
The regulation taxes individuals' income from participating in these tournaments at 20%. However, foreign participants in tournaments with prize pools above GEL 3 000 000 (US$1.16 million) will be exempt from taxation on their winnings. Penalties for breaching licensing requirements for international tournaments are set at GEL 50,000 (US$19,272).
Debate and criticisms
The initiative was presented by members of the ruling Georgian Dream party. The Georgian Orthodox Church Patriarchate and the Public Defender's Office criticised the law. During the second reading, members of the People's Power party questioned the accelerated procedure and Eka Sepashvili stated:
"We are talking about the possibility that the bill could lead to the undesirable promotion of these games, which are one of the significant problems facing society," said Eka Sepashvili.
The For Georgia faction voted against the law. The explanatory memorandum did not include a quantified assessment of social costs, critics said in the plenary. The text approved consulted coverage by Georgia Today cited by the parliamentary presidium.
Frequently Asked Questions
When did the Parliament of Georgia approve the law allowing international tournaments?
The Parliament of Georgia approved the law on 30 October 2026 after two plenary sessions, with a vote of 73 in favour and 5 against.
What minimum share of foreign participants does the law require?
The law requires at least 80% of participants in an international tournament to be foreign; that threshold was raised from 70% during parliamentary deliberations.
What tax exemptions does the new regulation provide for tournaments?
Organisers are exempt from the table-game activity fee for tables used exclusively for international tournaments if the prize pool exceeds GEL 3,000,000 (US$1.16 million). Foreign participants in tournaments with pools above that threshold are exempt from taxation on their winnings.
What penalties does the law establish for unlicensed tournaments?
The legislation sets a fine of GEL 50,000 (US$19,272) for organisers who breach the licensing requirements applicable to international tournaments.
Who publicly criticised the law during the parliamentary debate?
The Georgian Orthodox Church Patriarchate and the Public Defender's Office criticised the law; the For Georgia faction voted against it, and some People's Power deputies questioned the accelerated procedure.
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Miguel Sandoval
Regulatory Affairs Correspondent
Miguel Sandoval tracks gambling legislation, licensing, and regulator enforcement — from Spain's DGOJ and the Latin American authorities to the UKGC, the MGA, and the state-by-state map in North America. The reports answer three questions precisely — what changed, where, and who it affects — with jurisdictions, dates, and penalties cited exactly as published. Operators and compliance officers read Miguel Sandoval to know which rulebook moved before their next meeting.
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