On 28 October 2026, the Parliament of Georgia adopted legislative amendments under an expedited procedure, allowing gambling operators to organize international gambling tournaments and granting them various tax benefits. In particular, tournaments organized by casinos in which foreign nationals account for at least 80% of participants and the prize pool exceeds GEL 3 million will be exempt from the gambling business fee applicable to club tables. Income earned by foreign nationals through participation in international tournaments will also be exempt from taxation.

According to the initiators of the legislative amendments, these changes will make the country more attractive to tourists and generate additional economic benefits. However, the initiative contradicts the policy announced by Georgian Dream in recent years, which sought to curb the promotion of gambling and increase the tax burden on gambling businesses.

In recent years, Georgian Dream has taken a number of steps aimed at restricting gambling. Nevertheless, the sector’s reported turnover has continued to rise, reaching approximately GEL 88.4 billion in 2025. In particular, since 2022 television advertising of gambling has been prohibited; the minimum age for participation has been increased from 18 to 25; a register of persons with gambling addiction has been established, barring those listed from gambling; and the sector’s taxation rules have been amended. For example, the tax rate applied to gross gambling revenue (GGR) increased from 10% to 15% in 2024 and to 20% in 2025, while the tax on withdrawals rose from 2% to 5%. However, the data suggest that these regulations have had their most visible effect on television broadcasters’ advertising revenues, while the number of persons with gambling addiction shows an upward trend. Over the past five years, despite the restrictions introduced, the turnover of gambling enterprises has approximately doubled.

Gambling has historically accounted for a significant share of Georgia’s business-sector statistics. In recent years, however, the sector’s turnover has had the greatest influence on the aggregate figure. In 2025 alone, gambling accounted for 35% of officially recorded business-sector turnover. This is despite the fact that the methodology used to calculate gambling-sector turnover differs significantly from that applied to other industries. Before 2018, turnover for gambling enterprises reflected only the amounts deposited by players. Under the current methodology, the total value of bets placed by players on each occasion is included in addition to deposits. The methodological change affected only the turnover measure; other indicators, including output and value added, continue to be calculated using the same methodology that Geostat applied previously.

As the National Statistics Office of Georgia (Geostat) itself notes, in international practice, turnover calculated using this methodology is primarily used to assess the level of consumer activity in gambling and does not permit a comprehensive assessment of the sector. Nevertheless, gambling has a substantial effect on official business-turnover statistics, which Georgian Dream representatives have repeatedly cited as an achievement. This contrasts with Georgian Dream’s earlier statements identifying gambling as one of the causes of impoverishment in the country.

According to Geostat, gambling was among the largest contributors to total business-sector turnover in 2025; its recorded turnover even exceeded that of wholesale and retail trade.

Geostat recommends using the output indicator to assess the gambling sector’s activity. This is calculated by subtracting prize payouts (amounts paid out as winnings) from total turnover. The sector’s output represents gross gambling revenue (GGR), namely the amount remaining after winnings have been deducted from turnover. This indicator has also risen over the years, reaching GEL 3.7 billion in 2025.

In 2025, the gambling industry’s total profit amounted to GEL 1.3 billion, slightly exceeding its 2024 level. Profits of gambling companies rose sharply in 2022 (by 74%). In subsequent years, annual growth did not exceed 7%.

According to Georgia’s register of gambling permits, 235 companies hold the relevant permits. The register covers casinos, gambling clubs, betting operators, slot-machine establishments, and organizers of promotional prize draws. Geostat reports that 13,288 people were employed by enterprises engaged in gambling activities in 2025. Over the past five years, employment in the sector has increased by approximately 35%.

As of 2025, the average monthly salary of employees at gambling enterprises was approximately GEL 3,700, or about 73% above the national average. Over the past five years, average pay in the gambling sector has risen by approximately 100%, compared with an increase of about 65% in the national average wage over the same period.

The sector also accounts for a share of foreign direct investment. According to Geostat, USD 42.8 million was invested in the sector in 2025. This exceeded the foreign investment recorded in, for example, construction, education, restaurants and agriculture.

Some major gambling companies are foreign-owned. Notably, according to a 2024 study by IDFI, three of the ten largest Russian companies registered in Georgia operate in the gambling sector.