Georgia published Law No. 134-IMS-XIMP in the Official Gazette on 29 December 2024. Among other things, the law provides that tax rate on income from gambling activities is 20% for both natural and legal persons from 1 January 2025, including income from slot machines and from electronic (online) games of chance. Further, a withholding tax exemption is provided for dividends paid out of profits from gambling activities subject to the 20% rate in 2025 and subsequent years.