Gambling Fee Planning by Types of Activity

Gambling Fee Planning by Type of Activity

Who is the payer of the fee?

Persons engaged in the gambling business through lotteries, gambling and profitable games, and the lottery organizer; holders of systemic-electronic permits issued on the basis of another permit are outside this regime.

What is the rate for online games?

For casino, slot machine and totalizator games organized in a systemic-electronic form — from 250 000 to 300 000 lari per quarter inclusive.

When is the fee paid?

A promotional game — before the start of the stage, 10 percent of the fund; the others — upon acquiring the mark before the start of the quarter; a lottery — no later than the 15th day of the following month.

Where are the administrative details found?

The rules for acquiring marks, allocating numbering and closing objects are established by the minister of finance — the concrete procedures are set by subordinate acts and require verification.

5 min·22 Sep 2026

Fee Planning: Where It Begins

The financial model of every gambling project carries two payment burdens: one upfront, the permit fee, and one ongoing, the gambling business fee. This page discusses the latter, regulated by the Law of Georgia on the Gambling Business Fee, whose correct planning proceeds by types of activity. The amount of the fee depends directly on the types of permits under which the operator works and on how many taxation objects it has placed.

The initial question of planning is always the same: who is the payer of this fee and which objects are taxed. The law determines both precisely, and it is from the reconciliation of these two lists that the fee budget of a project is born.