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Sovereign state
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Andorra: gambling regulation and licensing

Principality of Andorra

  • Online sports bettingPre-regulation
  • Online casinoPre-regulation
  • Online pokerPre-regulation
  • Online bingoPre-regulation
  • Lottery and iLotteryRegulated
  • Land-based (reference)Regulated
Regulator
Andorran Gaming Regulatory Council
Headline tax
3% GGR
Licence required
Yes
Last verified
23 Sept 2026

Summary

Andorra starts from prohibition. Law 14/2024 on games of chance, in force since 5 December 2024, bans gambling in or from the Principality by any means except games authorised under a licence from the Consell Regulador Andorrà del Joc (CRAJ). The CRAJ is an administrative authority chaired by the finance minister and under Government control. It grants licences, inspects operators, authorises all gambling advertising and collects licence fees, while the Ministry of Finance collects the gambling tax and the Government imposes sanctions. The market that exists is land-based and small. There is one casino licence, held by Jocs, SA, whose UNNIC casino opened on 4 March 2023, and one bingo licence, held by Expojoc, SA. Spain's SELAE and ONCE sell lottery products under conventions that carry class C and C@ licences, and SELAE pays the CRAJ a 15% share of its Andorran sales that includes all Andorran taxes, less a 5.5% cost allowance. Online gambling is provided for but not open. The class D@ licence for online casino, fixed-odds and exchange betting, poker and bingo would be awarded by public tender, cost €200,000 plus €100,000 a year and be taxed at 3% of GGR. The CRAJ's 2025 report says it is the only licence class not yet developed by regulation, and no application can be made until it is. Offering gambling into Andorra from abroad without a licence is a very serious infringement, with fines of up to €1 million. The casino pays 10% of GGR with a €2 million annual minimum, and lottery and pool betting pay 25% of stakes.

Common pitfalls

Citing Law 37/2014 as current: it was consolidated as Law 4/2021, which Law 14/2024 repealed. Reading the CRAJ’s "taxes" as gambling tax: in Catalan these are licence fees, which the CRAJ collects, while the tax on gambling activities is managed and collected by the Ministry of Finance (art. 52). Assuming an online licence can be obtained: class D@ exists in the statute but has no implementing regulation.

Key facts

Regulator
Andorran Gaming Regulatory Council (CRAJ)
Regulator type
Dedicated regulator
Headline tax
3% GGR
Licence required
Yes
Minimum age
18+
Tax base
Rates differ by operator category (Law 14/2024 art. 51). 3% of gross gaming revenue (stakes and other gaming income less prizes paid) for category 4 online operators, a regime not yet open; 10% of GGR for the casino with a minimum of €2 million a year; 10% of amounts staked on bingo and 10% of GGR on video bingo and gaming machines; 25% of amounts staked for category 3 lottery and pool betting operators; 20% of GGR on prize contests and raffles and 3% of prize value on promotional lotteries.
Capital
Andorra la Vella
Currency
EUR
Official languages
Catalan

How to get a gambling licence in Andorra

The regulator is the Andorran Gaming Regulatory Council (CRAJ).

We record 5 licence types for Andorra.

For the Class A: casino, the application fee is €350,000 (as of 5 Dec 2024) and the annual fee is €150,000 (as of 5 Dec 2024).

Local presence
A local company or establishment is required; servers must be located locally; a local director is required; sites must use a .ad domain.
Financial guarantee
Every major licence holder must lodge a guarantee from an Andorran bank before operating, covering prizes, taxes, wages and penalties, with the amount set by regulation or the tender terms (Law 14/2024 art. 27); €600,000 for the casino (Decree 455/2025 art. 7). Historic operators with a convention are exempt.
Headline tax
3% GGR (see Taxation for the full position)

Licence fees in Andorra

Licence typeApplication feeAnnual feeTerm
Class A: casinoFixed authorisation or renewal fee plus fixed annual maintenance fee (Law 14/2024 art. 55)€350,000 (as of 5 Dec 2024)€150,000 (as of 5 Dec 2024)Up to 20 years, linked to the investment
Class A (ship): casino at seaFixed (art. 55)€200,000 (as of 5 Dec 2024)€100,000 (as of 5 Dec 2024)Up to 5 years
Class B: bingoFixed (art. 55)€50,000 (as of 5 Dec 2024)€25,000 (as of 5 Dec 2024)Up to 10 years, linked to the investment
Classes C and C@: lottery and pool bettingFixed fee for C and C@ together (art. 55); historic operators (FDJ, SELAE, ONCE, Loteries de Catalunya) obtain them by convention instead of tender€50,000 (as of 5 Dec 2024)€25,000 (as of 5 Dec 2024)Up to 5 years
Class D@: online gamblingFixed (art. 55)€200,000 (as of 5 Dec 2024)€100,000 (as of 5 Dec 2024)Up to 5 years

Built from the record on this page, last verified 23 Sept 2026. The Licensing and Taxation sections carry the full detail and sources.

Licensing

Licence required
Yes
Application window
Not yet verified
Local establishment required
Yes
Local server required
Yes
Local domain required
.ad
Local director required
Yes
Bank guarantee or bond
Every major licence holder must lodge a guarantee from an Andorran bank before operating, covering prizes, taxes, wages and penalties, with the amount set by regulation or the tender terms (Law 14/2024 art. 27); €600,000 for the casino (Decree 455/2025 art. 7). Historic operators with a convention are exempt.
Notable licensees
Jocs, SA (casino UNNIC, class A), Expojoc, SA (Bingo Star's, class B), SELAE (classes C and C@, by convention), ONCE (classes C and C@, by convention signed in 2025)
Certification requirements
Gaming machines and betting systems must be homologated and entered in the CRAJ register of models on the basis of a test report in Catalan from a laboratory authorised by the CRAJ (Decree 454/2025 art. 9). Online operators must file, within two months of go-live and then annually, a certificate from an independent body on the CRAJ’s list confirming the Andorran real-time data store (Law 14/2024 art. 35.6.7).
Barriers to entry
Major licences are awarded only by public tender on terms approved by the Government (Law 14/2024 art. 24). The holder must be an Andorran public limited company (societat anònima) with its registered office in Andorra, an exclusive gambling object, fully paid-up capital, registered shares and audited accounts filed with the CRAJ within seven months of year end (art. 25). Everyone working in the gambling operation needs a personal class I licence; casino and bingo operators must offer up to 10% of capital to Andorran nationals and residents; responsible persons must be domiciled in Andorra (art. 26.2.f). A D@ applicant may not have its seat, a subsidiary or equipment in a state without guarantees equivalent to Andorra’s and must use a .ad domain or a generic domain located in Andorra (art. 35.6).

Licence types

  • Class A: casino

    Scope
    A single land-based casino offering table games, banking games, gaming machines and in-person betting (category 1); the CRAJ issues only one
    Term
    Up to 20 years, linked to the investment
    Application fee
    €350,000 as of 5 Dec 2024
    Annual fee
    €150,000 as of 5 Dec 2024
    Fee basis
    Fixed authorisation or renewal fee plus fixed annual maintenance fee (Law 14/2024 art. 55)
    Renewal terms
    Renewal requests at least two years before expiry (art. 36.3)
  • Class A (ship): casino at sea

    Scope
    Casino gaming aboard registered passenger ships over 15,000 tonnes on regular lines or cruises over 48 hours
    Term
    Up to 5 years
    Application fee
    €200,000 as of 5 Dec 2024
    Annual fee
    €100,000 as of 5 Dec 2024
    Fee basis
    Fixed (art. 55)
    Renewal terms
    Renewal requests at least one year before expiry (art. 36.3)
  • Class B: bingo

    Scope
    Bingo, video bingo and gaming machines in person (category 2), with one annex hall more than 15 km from the main hall; the CRAJ issues only one
    Term
    Up to 10 years, linked to the investment
    Application fee
    €50,000 as of 5 Dec 2024
    Annual fee
    €25,000 as of 5 Dec 2024
    Fee basis
    Fixed (art. 55)
    Renewal terms
    Renewal requests at least one year before expiry (art. 36.3)
  • Classes C and C@: lottery and pool betting

    Scope
    Draw and instant lotteries and mutual sports, horse and other betting (category 3), at physical outlets (C) and online through the operator’s corporate website (C@, only for C holders)
    Term
    Up to 5 years
    Application fee
    €50,000 as of 5 Dec 2024
    Annual fee
    €25,000 as of 5 Dec 2024
    Fee basis
    Fixed fee for C and C@ together (art. 55); historic operators (FDJ, SELAE, ONCE, Loteries de Catalunya) obtain them by convention instead of tender
    Renewal terms
    Renewal requests at least one year before expiry (Decree 455/2025 art. 107)
  • Class D@: online gambling

    Scope
    Online casino table and circle games, online gaming machines, online bingo, and online fixed-odds and exchange betting (category 4); not yet open because no implementing regulation exists
    Term
    Up to 5 years
    Application fee
    €200,000 as of 5 Dec 2024
    Annual fee
    €100,000 as of 5 Dec 2024
    Fee basis
    Fixed (art. 55)
    Renewal terms
    Renewal requests at least one year before expiry (art. 36.3)

Taxation

Headline GGR tax
3% GGR
Effective date
5 Dec 2024
Turnover tax
25%
Player winnings tax
Law 14/2024 sets no tax on players’ winnings. Prizes on SELAE games sold in Andorra bear SELAE’s withholding under Spanish rules (special levy on prizes, or non-resident income tax), with a refund claim possible under the double taxation convention (SELAE convention clause 4.3).
Withholding mechanism
Operators licensed for a year or more pay on account each April, July and October for the previous quarter and file a final self-assessment in January; operators with shorter licences file an income estimate before the event and a final return within 20 days. Non-resident taxpayers must appoint an Andorran representative (2015 tax management regulation arts. 1 to 5).
VAT treatment
SELAE’s gaming organisation and distribution services are exempt from the Andorran general indirect tax (IGI) under its convention (clause 6.2).
Tax base
Rates differ by operator category (Law 14/2024 art. 51). 3% of gross gaming revenue (stakes and other gaming income less prizes paid) for category 4 online operators, a regime not yet open; 10% of GGR for the casino with a minimum of €2 million a year; 10% of amounts staked on bingo and 10% of GGR on video bingo and gaming machines; 25% of amounts staked for category 3 lottery and pool betting operators; 20% of GGR on prize contests and raffles and 3% of prize value on promotional lotteries.

Earmarked levies

  • Social destination of land-based gambling tax: 60% of the tax from in-person gambling (Projects for society such as responsible gambling plans, repairing gambling harm, education, research, culture and social security (Law 14/2024 art. 53))
  • SELAE convention payment: 15% of SELAE’s Andorran sales, less 5.5% for costs, inclusive of all Andorran taxes (CRAJ)
  • Licence fees (taxes): Fixed authorisation and annual maintenance fees by licence class (CRAJ)

Compliance

Minimum age
18+
KYC timing
At entry on every casino or bingo visit; online, verification is a precondition for validating the account and paying out any balance, although provisional play may be offered before it (art. 35.6.5.2).
AML regime
Casinos and other gambling providers, land-based and online, are obliged entities under Law 14/2017: they appoint an internal control body and a representative to UIFAND, apply risk-based due diligence and report suspicions to UIFAND. The casino must refuse to cash chips of suspected illicit origin and report to UIFAND (Law 14/2024 art. 17.4), and major licence applicants must file an AML and counter-terrorist-financing manual (art. 26.2.n).
AML supervisor
Unitat d'Intel·ligència Financera d'Andorra (UIFAND)
Deposit limits
Operators must provide self-exclusion, moderation and self-limitation tools for deposits and stakes (Law 14/2024 art. 17.2).
Affordability checks
Operators must detect at-risk behaviour of registered users using indicators such as the volume, frequency and variability of stakes or deposits, and act on it under a protocol (Law 14/2024 art. 16.1.a).
Source of funds thresholds
Customer due diligence, including information on the origin of funds, applies when winnings are collected or bets placed for €2,000 or more, in one operation or several linked ones (Law 14/2017 art. 8, as set out by UIFAND).
Central monitoring system
The Andorran data store must be available to the CRAJ; the technical terms of transmission are left to regulation (art. 35.6.6.1). The casino must send the CRAJ, on request, visitor numbers, table results, machine takings and tips (Decree 455/2025 art. 42).
Data localisation
Online operators must archive in real time, on a data store located in Andorra, player identities, accounts, gaming events and platform maintenance events, and all data exchanged between player and operator must pass through it (Law 14/2024 art. 35.6.6).
KYC requirements
Casino and bingo visitors are identified at admission with a passport, national identity card, residence permit or other official document; the operator opens a numbered visitor file and keeps a copy of the document for ten years after the last visit (Law 14/2024 art. 15; Decree 455/2025 arts. 19 and 21). Online operators must verify identity, age, date of birth, address, e-mail or mobile number and the player’s payment account, confirm at each session that the player is a person, and open accounts only on the player’s express request (Law 14/2024 art. 35.6.5).
Stake limits
Not yet verified
Mandatory player messaging
Online operators must show at every connection that gambling is prohibited to minors, ask for the date of birth at registration and on every visit (art. 9.2) and permanently show the account balance (art. 17.3). Operators must provide information on gambling addiction and the CRAJ’s free helpline (1800 1801), which must appear on operators’ websites (arts. 19 and 21).
Reporting obligations
By 31 January each year operators must send the CRAJ their risk-detection mechanisms and protocol, the number of at-risk players detected in the previous year and the action taken (Law 14/2024 art. 16.1.a). Major licence holders file audited accounts with the CRAJ within seven months of year end (art. 25.1.c).
Game content restrictions
Only games approved by regulation may be offered (Law 14/2024 art. 6); the casino game catalogue is fixed in Decree 455/2025, annex I. Slot machines must return at least 80% of stakes and linked progressive jackpots may not exceed €60,000 (Decree 454/2025 arts. 7 and 13). Online operators may not take bets on events involving Andorran clubs or athletes (Law 14/2024 art. 7.10).

Advertising

Advertising permitted
Yes
Watershed
No gambling communications in audiovisual services and programmes during children’s hours, 07:00 to 22:00, nor in cinemas during films open to all audiences (Law 14/2024 art. 20).
Affiliate rules
Facilitating or advertising unauthorised gambling is prohibited and a serious infringement (arts. 7.5 and 75.10), and anyone obtaining a relevant benefit linked to infringing gambling activity is treated as an infringer (art. 73).
Sponsorship rules
Operators may not finance or sponsor events aimed at minors (art. 9.2). The casino may use its name to sponsor one-off public, sporting or cultural events without prior authorisation provided there is no direct reference to gaming and the event is not specific to minors (Decree 455/2025 art. 55).
Bonus advertising rules
Advertising commercial offers that carry a financial reward for users needs CRAJ authorisation (art. 40.4).
Mandatory warnings
Every commercial communication must carry a warning against excessive or pathological gambling that refers to the CRAJ information and help service (Law 14/2024 art. 20). Casino promotions must state that gambling is prohibited to minors (Decree 455/2025 art. 53), and betting advertising must state that betting is prohibited to minors and that abusive gambling can cause addiction (Decree 454/2025 art. 3). No fixed wording is prescribed.
Penalties for breach
Advertising without authorisation or in breach of art. 20 is a serious infringement (art. 75.23), punishable by a fine of up to €500,000 and/or suspension for up to six months; issuing unauthorised communications from Andorra breaches art. 7.7, a very serious infringement with fines of up to €1,000,000 (arts. 76.1 and 77).

Restrictions

  • Every commercial communication for a game or gambling operator needs prior CRAJ authorisation (Law 14/2024 art. 20), and any communication issued from Andorra for gambling offered anywhere is prohibited without it (art. 7.7)
  • No advertising or facilitation of gambling the advertiser knew, or could not reasonably ignore, was unauthorised (art. 7.5)
  • No commercial communications in publications or online services aimed at minors (art. 20)
  • Online gambling communications must state the minimum age, may not be placed where minors habitually spend time such as schools, and may not exploit minors’ inexperience, use images of minors or young people, reflect youth culture or suggest gambling marks the passage to adulthood (art. 9.4)
  • No advertising for lenders or for loans between players on gaming premises or operator websites (art. 12.4)
  • Communications issued from outside Andorra may be assessed and controlled by the CRAJ where they breach Andorran law, national security or public order (art. 7.7)

Payments

Credit card ban
Not yet verified
Crypto stance
Not yet verified
Permitted methods
Cash and casino chips (land-based), Debit cards, Credit cards in gaming establishments (not for Andorran nationals and residents in categories 1, 2 and 4), Bank transfer or casino cheque for casino payouts
Payment blocking regime
For serious and very serious infringements the Government may freeze, for six months renewable, movements to or from accounts of those organising prohibited gambling, including by preventive attachment (Law 14/2024 art. 77.10; Decree 233/2026 art. 25).
Currency restrictions
Gambling on credit is prohibited; Andorran nationals and residents paying by card at the casino, bingo or online operators must use debit cards (Law 14/2024 art. 12). Online players’ funds may only be paid by transfer to a single payment account with an institution authorised in Andorra or in a state with equivalent anti-fraud and anti-money-laundering guarantees (art. 35.6.5.3). Gambling operators may not provide currency exchange (art. 7.11).

Enforcement

ISP blocking
Not yet verified
DNS blocking
Not yet verified
Payment blocking
Yes
App store takedowns
Not yet verified
Administrative penalties
Minor: written warning and/or fine up to €100,000; serious: fine up to €500,000 and/or suspension up to six months; very serious: fine up to €1,000,000, licence withdrawal, activity ban and suspension up to one year; confiscation for serious and very serious infringements (Law 14/2024 art. 77). Decree 233/2026 sets minimum fines by category, for example €50,000, €250,000 and €500,000 for a category 4 online operator and €75,000, €375,000 and €750,000 for the casino.
Operator liability
Organising or offering gambling in or into Andorra without a CRAJ licence, including from abroad, is a very serious infringement (arts. 1, 7.1 and 76.1). Anyone offering gambling to Andorra, or profiting from it, is jointly liable for the gambling tax unless they checked that the operator appears on the CRAJ licence list (art. 48.2). Sanctions are imposed by the Government on the CRAJ’s proposal and can be appealed to the administrative courts (arts. 69 and 70).
Player liability
Taking part in gambling one knew, or could not reasonably ignore, was unauthorised is prohibited (art. 7.5) and a serious infringement (art. 75.10). Bringing in lottery tickets for personal use with a face value over €100 draws a fine of three times the excess (art. 35.4.5).

Notable actions

  • Licensed operators31 Dec 2025

    The CRAJ reports that in its first ten years no irregularities were found that led to sanctioning proceedings against Expojoc, Jocs or other licensed operators.

  • Casino and bingo halls31 Dec 2025

    Eight inspections in 2025 with the police gaming unit, six at the casino and two at the bingo halls.

Timeline

  1. 28 Nov 1996

    The bingo law regulates bingo, the one game tolerated despite the 1929 general ban

  2. 15 Jan 2015

    Law 37/2014 enters into force and creates the CRAJ

  3. 21 Jul 2015

    The CRAJ is formally constituted

  4. 28 Nov 2017

    The single bingo licence is granted to Expojoc, SA

  5. 26 Jun 2018

    The international casino tender is awarded to Jocs, SA

  6. 4 Sept 2020

    After administrative appeals the CRAJ grants the casino licence

  7. 12 Nov 2020

    Convention with SELAE signed, carrying class C and C@ licences

  8. 4 Mar 2023

    The UNNIC casino opens

  9. 5 Dec 2024

    Law 14/2024 on games of chance enters into force

  10. 7 May 2025

    Convention with ONCE signed

  11. 27 Oct 2025

    Addendum to the SELAE convention signed as the convention is extended

  12. 18 Dec 2025

    Regulation on major licences enters into force, without rules for online licence D@

  13. 26 Jun 2026

    New regulation on inspection and sanctions sets minimum fines by operator category

Outlook

The next year is about finishing the rulebook rather than opening the market. After the June 2026 decrees on sanctions and on its own organisation, the CRAJ plans to amend the regulation of its General Register in the second half of 2026. No draft regulation for the class D@ online licence has been published, and without one no tender can be called. ONCE had not yet opened its two planned sales points in Andorra la Vella and Escaldes-Engordany at the end of 2025.

Frequently asked questions

Is online gambling legal in Andorra?
Not yet in practice. Law 14/2024 provides a class D@ licence for online casino, betting, poker and bingo, but the CRAJ says it has not been developed by regulation, so no licence can be applied for. Offering gambling into Andorra without a CRAJ licence, including from abroad, is a very serious infringement.
Who regulates gambling in Andorra?
The Consell Regulador Andorrà del Joc (CRAJ), an administrative authority chaired by the finance minister under Government control. It grants licences, inspects operators and authorises advertising; the Government imposes sanctions on its proposal and the Ministry of Finance collects the gambling tax.
How is gambling taxed in Andorra?
By operator category: 3% of GGR for online operators under the future D@ licence, 10% of GGR for the casino with a €2 million annual minimum, 10% of bingo stakes, and 25% of stakes for lottery and pool betting. SELAE instead pays the CRAJ a 15% share of its Andorran sales that includes all Andorran taxes, less a 5.5% cost allowance.
What would an Andorran online licence cost?
The D@ licence carries a €200,000 authorisation fee and a €100,000 annual maintenance fee, runs for up to five years and is awarded by public tender. The holder must be an Andorran company, use a .ad domain or one located in Andorra and keep a real-time data store in Andorra.
How does self-exclusion work in Andorra?
A player applies in person at the CRAJ with identification. The ban is indefinite with a minimum of one year and is entered in the CRAJ register that the casino, the bingo and online operators must check.
What are the penalties for breaking Andorra’s gambling law?
Fines of up to €100,000 for minor, €500,000 for serious and €1,000,000 for very serious infringements, plus suspension, licence withdrawal, confiscation and account freezing. Since June 2026 minimum fines apply by operator category.

Glossary and directory

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.

  1. Llei 14/2024, del 7 de novembre, dels jocs d’atzar (BOPA núm. 133)

    Butlletí Oficial del Principat d'Andorra (BOPA)

    The BOPA web listing dates issue 133 to 3 December 2024; the PDF masthead and the CRAJ 2024 activity report give publication on 4 December 2024 and entry into force on 5 December 2024. The PDF date is recorded.

    Tier 1Accessed 23 Sept 2026Published 4 Dec 2024
  2. Tier 1Accessed 23 Sept 2026Published 4 Dec 2024
  3. Tier 1Accessed 23 Sept 2026Published 17 Dec 2025
  4. Tier 1Accessed 23 Sept 2026Published 17 Dec 2025
  5. Tier 1Accessed 23 Sept 2026Published 25 Jun 2025
  6. Tier 1Accessed 23 Sept 2026Published 25 Jun 2026
  7. Tier 1Accessed 23 Sept 2026Published 23 Dec 2020
  8. Tier 1Accessed 23 Sept 2026
  9. Tier 1Accessed 23 Sept 2026
  10. Tier 1Accessed 23 Sept 2026Published 4 Feb 2026
  11. Tier 2Accessed 23 Sept 2026Published 31 Dec 2025
  12. Tier 2Accessed 23 Sept 2026Published 31 Dec 2024
  13. Tier 2Accessed 23 Sept 2026
  14. Subjectes obligats no financers: casinos de joc, presencials i en línia

    Unitat d'Intel·ligència Financera d'Andorra (UIFAND)

    Tier 1Accessed 23 Sept 2026

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This page is industry reference information and not legal advice.

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