Who regulates gambling in Åland?

The Government of Åland, through its Unit for Legal and International Affairs, under the Åland Lotteries Act (1966:10). It took over from Lotteriinspektionen, which was abolished on 1 January 2024, and it also supervises AML compliance under Decree 478/2024.

Paf pays Finland's lottery tax of 12% of stakes less winnings, which the state returns to Åland each year. From 1 July 2027 the rate rises to 22% and Paf's corporate income tax exemption ends. Paf's yield itself goes into the Åland budget for public-benefit purposes.

What is the minimum gambling age in Åland?

18, for all money games and for entry to casino premises.

How much does a gambling licence cost in Åland?

For the Goods lottery permit (varulotteri), the application fee is €44 (as of 12 Oct 2026). The Licensing section lists all 2 licence types recorded for Åland. Last verified 15 Oct 2026.

Is online gambling legal in Åland?

Online casino and online sports betting are both a state monopoly in Åland. The status of every vertical is at the top of this page. Last verified 15 Oct 2026.

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Sub-national

Europe

ISO AX

Åland: gambling regulation and licensing

Autonomous Region of Åland

Part of Finland

Online sports bettingMonopoly
Online casinoMonopoly
Online pokerMonopoly
Online bingoMonopoly
Lottery and iLotteryMonopoly
Horse race bettingMonopoly
Land-based (reference)Monopoly

Regulator: Government of Åland (Ålands landskapsregering), Unit for Legal and International Affairs
Headline tax: 12% GGR
Licence required: Yes
Last verified: 15 Oct 2026

Summary

Åland, an autonomous Swedish-speaking region of Finland, legislates on gambling itself. Under the Self-Government Act lotteries fall within the region's competence, so Finland's mainland law does not apply there. The Åland Lotteries Act (1966:10) reserves slot machines, casino games and betting to one public-law association created by regulation: Ålands Penningautomatförening (Paf). Paf runs machines and tables in Åland and on Baltic cruise ships, launched online gambling in 1999 and now offers slots, poker, bingo and betting on its website. The Government says it also holds licences in Spain, Latvia, Sweden and Estonia. All of Paf's yield goes into the Åland budget for public-benefit causes; the Government puts it at about EUR 15 million a year. Since 1 January 2024 the Government of Åland has supervised lotteries, after the independent Lotteriinspektionen was abolished, and it also supervises AML compliance under Decree 478/2024. Tax is a state matter: Paf pays Finland's lottery tax of 12% of stakes less winnings, and the amount is returned to Åland each year. The minimum age is 18, and unlicensed money gaming carries up to two years in prison. Finland's licensing system from 1 July 2027 changes the picture around Åland rather than inside it. The new Gambling Act does not apply in Åland, but an Åland operator may apply for a Finnish licence to serve mainland players. The lottery tax on exclusive-right gambling, including Paf's, rises to 22% on the same date, and Paf loses its income tax exemption. A Lagting motion asking the Government to review the monopoly is in committee.

Common pitfalls

Treating Åland as covered by Finland's mainland regime: gambling law is Åland's own, and the Gambling Act (10/2026) does not apply there. Assuming a Finnish licence gives access to Åland players: the Åland Lotteries Act prohibits selling or marketing any other organiser's money games in Åland. Assuming Åland sets the gambling tax: the lottery tax is a Finnish state tax, refunded to Åland, and it rises to 22% in July 2027. Citing Lotteriinspektionen as the regulator: it was abolished at the end of 2023.

Key facts

Regulator: Government of Åland (Ålands landskapsregering), Unit for Legal and International Affairs
Regulator type: Sub-national body
Headline tax: 12% GGR
Licence required: Yes
Minimum age: 18+
Tax base: Finnish state lottery tax on lotteries organised under an exclusive right: 12% of revenue, meaning total stakes less winnings paid to players (Lottery Tax Act, ss. 2 and 4(1)). Lottery taxation is state competence, so PAF pays the same tax as mainland exclusive-right gambling. The rate was temporarily cut to 5.5% for 2021, 3.4% for 2022 and 5.0% for 2023 before returning to 12%. HE 16/2025 records PAF's lottery tax at EUR 4.9 million for 2023 and EUR 10.4 million for 2020.
Capital: Mariehamn
Currency: EUR
Official languages: Swedish

How to get a gambling licence in Åland

Online casino and online sports betting in Åland are state monopolies: only a single state-owned or designated operator is permitted.

The regulator is the Government of Åland (Ålands landskapsregering), Unit for Legal and International Affairs.

We record 2 licence types for Åland.

For the Goods lottery permit (varulotteri), the application fee is €44 (as of 12 Oct 2026).

Applications: Closed at present
Local presence: A local company or establishment is required.
Headline tax: 12% GGR (see Taxation for the full position)

Licence fees in Åland

Licence type	Application fee	Annual fee	Term
Goods lottery permit (varulotteri)Fixed application fee; processing takes about one month.	€44 (as of 12 Oct 2026)	Not yet verified	Not yet verified

Built from the record on this page, last verified 15 Oct 2026. The Licensing and Taxation sections carry the full detail and sources.

Legal framework

Primary statutes

Act (1966:10) on lotteries (Åland Lotteries Act)
Landskapslag (1966:10) om lotterier
Year
1966
In force
Yes
Summary
The Åland gambling statute. Lotteries need a Government permit (s. 1). Slot machines, casino operations and betting may be permitted only to a public-law association formed by regulation (s. 3), whose funds go into the Åland budget for public-benefit purposes. Sets an 18 age limit (ss. 4a and 4b), duties for machines and casino games (s. 4c), a quality management document and annual certification of the money gaming operator (ss. 4d and 5b to 5f), Government supervision (s. 5a), prohibitions on other organisers and their marketing (ss. 5j and 5l), conditional fines (s. 5m) and criminal penalties (s. 7). In force since 1 July 1966; last amended by Act 2023/119.
Regulation (1993:56) on Ålands Penningautomatförening and its activities
Landskapsförordning (1993:56) om Ålands Penningautomatförening och dess verksamhet
Year
1993
In force
Yes
Summary
Constitutes PAF as the association referred to in s. 3 of the Lotteries Act. Its area covers Åland and ships domiciled in Åland, and it may operate elsewhere with the Government's permission (s. 1). The Government sets maximum stakes (s. 3), appoints the board (s. 7) and auditors (s. 15), and decides how the yield is distributed on the proposal of a distribution council (ss. 17 to 19). PAF pays the estimated yield to the Government in advance for each four-month period (s. 20).
Self-Government Act for Åland (1144/1991)
Självstyrelselag för Åland
Year
1991
In force
Yes
Summary
Gives Åland legislative competence over lotteries, which falls under public order and security and business activity (s. 18, points 6 and 22), while taxation stays with the state. Under s. 49 the lottery tax paid in Åland is returned to Åland each year in the tax settlement.
Lottery Tax Act (552/1992)
Lotteriskattelag
Year
1992
In force
Yes
Summary
Finnish state tax that applies to PAF's exclusive-right gambling in Åland: 12% of revenue (stakes less winnings paid) for lotteries organised under an exclusive right, rising to 22% from 1 July 2027 under Act 14/2026.

Secondary instruments

Regulation (2016:12) on lotteries
Landskapsförordning om lotterier (ÅFS 2016:12)
Year
2016
In force
Yes
Summary
Caps the value of a prize from a goods prize machine at EUR 2,000 and allows small goods lotteries without a permit where total ticket sales are at most EUR 2,000 and prizes are drawn at the same event.
Decree 478/2024 on the exercise in Åland of certain functions under the Act on Preventing Money Laundering and Terrorist Financing
Republikens presidents förordning om skötseln på Åland av vissa uppgifter enligt lagen om förhindrande av penningtvätt och av finansiering av terrorism (478/2024)
Year
2024
In force
Yes
Summary
Transfers from the National Police Board to the Government of Åland the AML supervision under chapter 7 of Act 444/2017 of money gaming associations under Åland law and of their agents, together with the power to impose administrative sanctions. In force 1 August 2024, replacing Decree 500/2018.

Key amendments

1 Oct 1993Act 1993/52 made breaches of the Lotteries Act punishable and opened casino operations and betting to the association formed by regulation (s. 3).
1 Jan 2017Act 2016/11 added the 18 age limit, casino entry rules, machine requirements, the quality management document, annual certified controls, prohibitions on other organisers and their marketing, and new offences (ss. 1a, 3a, 4a to 4d, 5a to 5m, 7 and 7a). Act 2016/10 set up Lotteriinspektionen as an independent supervisor.
1 Jan 2024Act 2023/119 abolished Lotteriinspektionen and made the Government of Åland the supervisory authority (s. 5a); appeals go to the Supreme Administrative Court (s. 7a).

Pending legislation

Motion MOT 1/2025-2026: amend the Åland lottery law
Stage
Members' action motion lodged on 17 December 2025 and referred to the Law and Culture Committee on 28 January 2026; under consideration.
What it changes
Asks the Lagting to call on the Government to review and amend the Åland lottery legislation in light of Finland's licensing system from 1 July 2027, including whether to open the PAF monopoly in whole or part, let Veikkaus return to Åland and license other operators. The motion is a request for review, not a bill.

Licensing

Licence required: Yes
Application window: Closed
Local establishment required: Yes
Local server required: Not yet verified
Notable licensees: Ålands Penningautomatförening (Paf)
Certification requirements: The operator must adopt a quality management document stating which international certifiable quality management systems it follows, covering responsible gambling, testing of random number generators, customer service, personal data, AML, marketing and customer funds (s. 4d). The Government checks compliance every year, itself or through a certification body accredited by an EU national authority, which reports in writing; the Government can order improvements within three to twelve months (ss. 5b to 5e).
Barriers to entry: There is no licensing route for private operators. Money gaming permits are reserved by statute to the public-law association created by regulation, PAF, whose members are Åland public-benefit organisations and whose board is appointed by the Government (Lotteries Act, s. 3; PAF Regulation, ss. 4 and 7).

Licence types

Money gaming permit (Lotteries Act, s. 3)
Scope
Slot machines and other gaming devices for money, casino operations and betting, in Åland, on ships domiciled in Åland and, with Government permission, elsewhere. Available only to the public-law association formed by regulation, which is PAF.
Fee basis
The operator reimburses the cost of supervision under the Act (1993:27) on the basis for fees to the province (s. 5i).
Goods lottery permit (varulotteri)
Scope
Lotteries with goods or gift card prizes, by registered associations, foundations or similar bodies for charitable or other non-profit purposes (s. 2). Small lotteries with sales of at most EUR 2,000 drawn at the same event need no permit.
Application fee
€44 as of 12 Oct 2026
Fee basis
Fixed application fee; processing takes about one month.

Taxation

Headline GGR tax: 12% GGR
Effective date: Not yet verified
Player winnings tax: Winnings from lotteries subject to the Finnish lottery tax are not taxable income (Income Tax Act, s. 85, as described in HE 16/2025). From 1 July 2027 s. 85 exempts winnings from gambling under s. 1 of the Lottery Tax Act and from gambling offered lawfully in another EEA state (Act 15/2026).
Withholding mechanism: The tax is recorded for the month in which the gaming revenue accrues and paid to the Tax Administration in the second following month. The state returns the lottery tax paid in Åland to Åland each year in the tax settlement under s. 49 of the Self-Government Act; HE 16/2025 puts the 2024 budget figure at EUR 12 million.
VAT treatment: Gambling is outside the scope of VAT in Finland (HE 16/2025).
Tax base: Finnish state lottery tax on lotteries organised under an exclusive right: 12% of revenue, meaning total stakes less winnings paid to players (Lottery Tax Act, ss. 2 and 4(1)). Lottery taxation is state competence, so PAF pays the same tax as mainland exclusive-right gambling. The rate was temporarily cut to 5.5% for 2021, 3.4% for 2022 and 5.0% for 2023 before returning to 12%. HE 16/2025 records PAF's lottery tax at EUR 4.9 million for 2023 and EUR 10.4 million for 2020.

Scheduled changes

22% of revenue (stakes less winnings) from 1 Jul 2027
Enacted
Lottery tax on gambling organised in Finland under an exclusive right, which includes PAF's Åland monopoly, and on gambling offered under a Finnish licence
PAF liable to corporate income tax from 1 Jul 2027
Enacted
Repeal of the corporate income tax exemption for gaming associations (Income Tax Act, s. 21 c), which currently exempts PAF's exclusive-right income; corporate tax PAF pays would be returned to Åland in the tax settlement

Earmarked levies

PAF yield paid into the Åland budget: All funds from PAF's activity (Lotteries Act, s. 3); the estimated yield is paid in advance for each four-month period and any surplus within a month of the accounts being adopted (PAF Regulation, s. 20) (Government of Åland, distributed to public-benefit purposes on the proposal of PAF's distribution council (PAF Regulation, ss. 17 to 19))
Supervision cost recovery: Cost of supervision, under the Act (1993:27) on the basis for fees to the province (Government of Åland)

Compliance

Minimum age: 18+
National self-exclusion: Not yet verified
AML regime: Finland's Act on Preventing Money Laundering and Terrorist Financing (444/2017) applies to money gaming associations under Åland law, in practice PAF, and to their agents. Supervision and the power to impose administrative sanctions were transferred from the National Police Board to the Government of Åland by Decree 478/2024 (previously to Lotteriinspektionen under Decree 500/2018). The Government publishes guidelines for annual AML reporting.
AML supervisor: Government of Åland
KYC requirements: Not yet verified
Stake limits: The Government sets the maximum stakes for PAF's slot machine, casino and betting activity (PAF Regulation, s. 3).
Mandatory player messaging: The age limit must be clearly shown on slot machines and casino games, with contact and product details (s. 4c).
Reporting obligations: PAF submits its activity plan, an annual report on how gaming developed and on measures against social and health harm, and its quality management document to the Government (s. 5f), and its accounts, audit report and annual report by the end of April (PAF Regulation, s. 9). An annual certified control of the money gaming activity is documented in writing (ss. 5b and 5e).
Game content restrictions: Money games must be organised so that social and health problems are minimised and players' legal protection is guaranteed (s. 3a). Casino operators must refuse entry to under-18s and may bar or limit a player for three months to one year for cheating, disorder, harmful play or at the player's own request (s. 4b). The Government states that Åland law has no rules on bonuses.

Advertising

Advertising permitted: Yes
Sponsorship rules: The Government may issue regulations on commercial communications and sponsorship by the money gaming operator (s. 4d(4)); none were identified.
Bonus advertising rules: Åland lottery legislation contains no rules on bonuses, and the Government does not investigate bonus complaints.
Penalties for breach: Marketing money games of an unauthorised organiser is a money gaming offence punishable by fines or up to two years in prison; marketing money games contrary to the Act is a lottery offence punishable by fines or up to six months (s. 7).

Restrictions

Selling, brokering or marketing money games organised by anyone other than PAF or another permitted organiser is prohibited (s. 5j(2)(b))
The Government may prohibit the marketing of unlawful money games, for up to one year, extendable by six months at a time (s. 5l)
PAF's quality management document must ensure marketing is conducted responsibly (s. 4d(3)(7))

Enforcement

ISP blocking: Not yet verified
DNS blocking: Not yet verified
Payment blocking: Not yet verified
App store takedowns: Not yet verified
Administrative penalties: Prohibition orders against unlawful money games and their marketing, aimed at the organiser, intermediaries, premises owners or marketers, for up to one year and extendable (s. 5l), backed by conditional fines (s. 5m); orders to remedy shortcomings in PAF's activity (ss. 5e and 5m).
Criminal penalties: Money gaming offence: fines or up to two years in prison (s. 7(2)). Lottery offence: fines or up to six months (s. 7(3)). Lottery misdemeanour, including breaching the 18 age limit: fines (s. 7(1)).
Operator liability: Organising money games without a permit, or selling, brokering or accepting stakes for another organiser's money games, is a criminal offence (ss. 5j and 7).

Timeline

1 Jul 1966
Åland Lotteries Act (1966:10) enters into force
31 Oct 1966
Ålands Penningautomatförening founded by Åland charities
1 Oct 1993
Act 1993/52 and the PAF Regulation (1993:56) take effect: casino operations and betting reserved to PAF
1999
PAF launches online gambling
1 Jan 2017
Act 2016/11 brings age limits, quality management and certified controls; Lotteriinspektionen set up as independent supervisor
1 Jan 2024
Lotteriinspektionen abolished; the Government of Åland takes over lottery and AML supervision
1 Aug 2024
Decree 478/2024 transfers AML supervision of PAF to the Government of Åland
17 Dec 2025
Motion MOT 1/2025-2026 to amend the Åland lottery law lodged in the Lagting
16 Jan 2026
Finland's Gambling Act (10/2026) and Acts 14/2026 and 15/2026 approved; lottery tax on exclusive-right gambling to rise to 22% from 1 July 2027
28 Jan 2026
Motion MOT 1/2025-2026 referred to the Law and Culture Committee

Outlook

From 1 July 2027 the lottery tax on Paf's Åland monopoly rises from 12% to 22% and Paf becomes liable to corporate income tax (Acts 14/2026 and 15/2026); both amounts are returned to Åland in the tax settlement. Finland's licensed market opens on the same date, and any Åland operator serving mainland players needs a Finnish licence and falls under the Finnish Supervisory Agency for that business. In the Lagting, motion MOT 1/2025-2026, which asks the Government to review the lottery law and consider opening the monopoly or licensing other operators, is with the Law and Culture Committee.

Frequently asked questions

Who regulates gambling in Åland?: The Government of Åland, through its Unit for Legal and International Affairs, under the Åland Lotteries Act (1966:10). It took over from Lotteriinspektionen, which was abolished on 1 January 2024, and it also supervises AML compliance under Decree 478/2024.
Can a private operator get a gambling licence in Åland?: No. Slot machines, casino games and betting may be permitted only to the public-law association created by regulation, Ålands Penningautomatförening (Paf). Selling or marketing other organisers' money games in Åland is a criminal offence.
Does Finland's 2027 licensing system apply in Åland?: No. The Gambling Act (10/2026) does not apply in Åland, which has its own lottery competence. An Åland operator may apply for a Finnish licence to serve mainland Finland, and that business is then supervised by the Finnish Supervisory Agency.
How is Paf taxed?: Paf pays Finland's lottery tax of 12% of stakes less winnings, which the state returns to Åland each year. From 1 July 2027 the rate rises to 22% and Paf's corporate income tax exemption ends. Paf's yield itself goes into the Åland budget for public-benefit purposes.
What is the minimum gambling age in Åland?: 18, for all money games and for entry to casino premises.
How much does a gambling licence cost in Åland?: For the Goods lottery permit (varulotteri), the application fee is €44 (as of 12 Oct 2026). The Licensing section lists all 2 licence types recorded for Åland. Last verified 15 Oct 2026.
Is online gambling legal in Åland?: Online casino and online sports betting are both a state monopoly in Åland. The status of every vertical is at the top of this page. Last verified 15 Oct 2026.

Glossary and directory

Glossary terms for this profile

iGT coverage of Åland

Switzerland adds 271 domains to offshore gambling blacklist as blocked total nears 3,000

Regulatory

6 Oct 2026

Paf Says It Has Agreed a Swiss Pilot With Meta to Screen Out Unlicensed Gambling Ads

The Åland operator behind mycasino.ch will give Meta licence documents and website addresses so Facebook and Instagram can tell Swiss licensees from offshore operators and their affiliates. Meta has said nothing publicly, and the pilot comes a week after Dutch operators took the platform to court.

Sources

Source tiers. Tier 1: the law, official gazette, licence register or regulator itself. Tier 2: other official sources such as ministries, parliaments, courts and statistics agencies. Only tier 1 and tier 2 sources can support a fact on their own.

Act (1966:10) on lotteries, consolidated text in Ålex (amended to Act 2023/119)
Government of Åland (Ålex law collection, regeringen.ax) (translated)
The consolidated web text repeats the first paragraph of s. 5d under ss. 5f and 5g; the record relies only on the provisions that read coherently.
Tier 1Accessed 15 Oct 2026Published 1 Feb 2024
Regulation (1993:56) on Ålands Penningautomatförening and its activities, consolidated text in Ålex
Government of Åland (Ålex law collection, regeringen.ax) (translated)
Section 23 still names Lotteriinspektionen as supervisor; the Lotteries Act as amended by Act 2023/119 makes the Government of Åland the supervisor from 1 January 2024, and the record follows the Act.
Tier 1Accessed 15 Oct 2026Published 12 Mar 2025
Lotteries and money gaming (lotterier och penningspel)
Government of Åland (translated)
Tier 1Accessed 15 Oct 2026Published 12 Oct 2026
Questions on permits for money games and lotteries
Government of Åland (translated)
Tier 1Accessed 15 Oct 2026Published 2 Jan 2024
Åland's gambling history
Government of Åland (translated)
Says the Lotteries Act applied from 1967; the Ålex entry-into-force note for 1966:10 gives 1 July 1966, which the record uses.
Tier 1Accessed 15 Oct 2026Published 2 Jan 2024
Lottery legislation in Åland
Government of Åland (translated)
Cites the competence as '4 kap. 17 § självstyrelselagen (1991:71), p. 6'; the Self-Government Act is 1144/1991 and HE 16/2025 places lotteries under s. 18, points 6 and 22. The record uses the latter.
Tier 1Accessed 15 Oct 2026Published 2 Jan 2024
Supervision and complaints
Government of Åland (translated)
Tier 1Accessed 15 Oct 2026Published 2 Oct 2025
Act (2016:10) on Lotteriinspektionen, Åland Statute Book 2016 No 10 (repealed from 1 January 2024)
Government of Åland (Ålands författningssamling) (translated)
Tier 1Accessed 15 Oct 2026Published 4 Feb 2016
Regulation on lotteries, Åland Statute Book 2016 No 12
Government of Åland (Ålands författningssamling) (translated)
Tier 1Accessed 15 Oct 2026Published 4 Feb 2016
Self-Government Act for Åland (1144/1991), consolidated, including s. 49 (tax settlement)
Finlex (Ministry of Justice legal information service) (translated)
Tier 1Accessed 15 Oct 2026
Government Proposal HE 16/2025 on legislation for a new gambling system, sections 2.13, 2.15 and the assessment of the relationship with Åland's autonomy
Finlex open data service (Legal Register Centre, Ministry of Justice) (translated)
Tier 2Accessed 15 Oct 2026Published 20 Mar 2025
Gambling Act (10/2026)
Finlex open data service (Legal Register Centre, Ministry of Justice) (translated)
Tier 1Accessed 15 Oct 2026Published 16 Jan 2026
Act 14/2026 amending the Lottery Tax Act (22% from 1 July 2027)
Finlex open data service (Legal Register Centre, Ministry of Justice) (translated)
Tier 1Accessed 15 Oct 2026Published 16 Jan 2026
Act 15/2026 amending the Income Tax Act (repeal of s. 21 c, new s. 85)
Finlex open data service (Legal Register Centre, Ministry of Justice) (translated)
Tier 1Accessed 15 Oct 2026Published 16 Jan 2026
Lottery Tax Act (552/1992), consolidated, showing the wording in force and from 1 July 2027
Finlex (Ministry of Justice legal information service) (translated)
Tier 1Accessed 15 Oct 2026
Decree 478/2024 on the exercise in Åland of certain functions under the Act on Preventing Money Laundering and Terrorist Financing
Finlex open data service (Legal Register Centre, Ministry of Justice) (translated)
Tier 1Accessed 15 Oct 2026Published 5 Jul 2024
Action motion MOT 1/2025-2026: amend the Åland lottery law
Åland Parliament (Ålands lagting) (translated)
Tier 2Accessed 15 Oct 2026Published 17 Dec 2025
Case record: Ändra den åländska lotterilagen (MOT 1/2025-2026), referred to the Law and Culture Committee
Åland Parliament (Ålands lagting) (translated)
Tier 2Accessed 15 Oct 2026