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Armenia: gambling regulation and licensing

  • Online casinoRegulated
  • Online sports bettingRegulated
  • Online pokerRegulated
  • Land-based (reference)Regulated
  • iLotteryNot yet verified
Regulator
Ministry of Economy of the Republic of Armenia
Headline tax
Not yet verified
Licence required
Yes
Last verified
23 Sept 2026

Summary

Armenia licenses online casino games, online betting, lotteries and land-based casinos, and is part way through replacing its 2003 gambling laws. Today internet winning games and casinos run under Law HO-1-N of 2003, and betting (the totalizator, including online) and lotteries under the 2003 Law on Lotteries. Licences go only to companies registered in Armenia and are issued by the authorised policy body, which moved from the Ministry of Finance in 2025 and now sits in the Ministry of Economy; the State Revenue Committee supervises operators and their anti-money-laundering compliance. There is no gambling tax on revenue or stakes. Operators pay an annual state duty of AMD 600 million for an internet games or lottery licence, plus a duty for the right to accept bets that in 2026 equals 0.525% of online casino stakes and 0.3% of betting stakes. Gambling services are exempt from VAT, and winnings are free of income tax until 8 February 2027. Players must be 21 for casino games and betting and 18 for lotteries, accounts may be funded only from the player's own bank account or card, and advertising is confined to operators' own websites and premises. Unlicensed foreign sites are subject to blocking by internet providers. The Law on the Regulation of Gaming Activities, adopted in June 2024, comes into operation on 8 February 2027, six months after the Government designated a central monitoring operator set up by Malta-based Random Systems International. It adds a separate bookmaking licence, connects every game to a monitoring centre, blocks payments to unlicensed operators and widens the list of people barred from playing; on the same day income tax on winnings begins, at 5%, or 10% on single wins of AMD 5 million or more.

Common pitfalls

Treating the 2024 Law as fully in force: apart from its operator chapter it only operates from 8 February 2027, and until then the 2003 laws govern licensing. Relying on reports of a 10% turnover tax: the Tax Code has none. Treating the 10% tax on winnings of AMD 5 million or more as current: it was enacted in 2024 by Law HO-269-N but applies only from 8 February 2027, and until then winnings are untaxed. Assuming online betting sits under the casino law: until 2027 the totalizator is a form of lottery under the Law on Lotteries.

Key facts

Regulator
Ministry of Economy of the Republic of Armenia
Regulator type
Government ministry
Headline tax
Not yet verified
Licence required
Yes
Minimum age
21+
Tax base
There is no gambling tax on gross gaming revenue or on stakes in the Tax Code. The sector pays through state duties: annual licence duties, and for internet games and totalizators a duty for the right to accept bets charged per block of stakes, which in 2026 equals 0.525% of internet game stakes and 0.3% of totalizator stakes (Law on State Duty art. 19.14, coefficient 3.0). Operators pay profit tax at 18% on ordinary rules; gambling services are exempt from VAT and organisers may not use the turnover tax regime.

Licensing

Licence required
Yes
Application window
Rolling
Local establishment required
Yes
Local server required
Yes
Local domain required
.am
Typical time to licence
Decision within 23 working days of a complete application, extendable by a further 23 working days (Law HO-1-N art. 8; 2024 Law art. 51).
Bank guarantee or bond
None under the 2003 laws. From 8 February 2027 applicants other than slot hall operators must hold a deposit in an Armenian bank equal to twice the annual state duty (2024 Law art. 51).
Certification requirements
Internet game software must meet the ISO/IEC 27000 series and slot machines and internet games must pay out at least 90% (Law HO-1-N art. 6). From 8 February 2027 every gaming product needs a conformity certificate and connection to the operator's monitoring centre, and staff running games need operating certificates.
Barriers to entry
Only commercial companies registered in Armenia may hold a licence, and lottery and betting licensees must have founders who are Armenian citizens or Armenian-registered companies (Law on Lotteries art. 4). Internet games count as organised in Armenia only with servers in Armenia, an Armenian IP address and resources in the .am domain; internet totalizator servers must be in Armenia. Shareholders with 10% or more, beneficial owners and managers are vetted. Annual duties of AMD 600 million apply before any betting duty.

Licence types

  • Internet winning games licence

    Scope
    Online casino games, including poker, under Law HO-1-N
    Annual fee
    AMD 600,000,000 as of 1 Sept 2026
    Fee basis
    Annual state duty of 600,000 times the AMD 1,000 base duty. On top, the right to accept bets is bought in blocks: in 2026, AMD 525 million for each AMD 100 billion of stakes (175,000 times the base duty, coefficient 3.0).
    Renewal terms
    Annual duty paid for each following year

  • Lottery licence (including the totalizator and internet totalizator)

    Scope
    Draw, instant and combined lotteries and sports and event betting
    Annual fee
    AMD 600,000,000 as of 1 Sept 2026
    Fee basis
    Annual state duty of 600,000 times the base duty. Totalizator operators also buy the right to accept bets: in 2026, AMD 150 million for each AMD 50 billion of stakes (50,000 times the base duty, coefficient 3.0).
    Renewal terms
    Annual duty paid for each following year

  • Casino and winning games licence

    Scope
    Land-based casinos and slot halls, per location
    Fee basis
    Annual state duty per location: AMD 180 million in Tsaghkadzor, AMD 150 million in Sevan, AMD 100 million in Jermuk, AMD 35 million in Meghri and AMD 5.5 billion elsewhere.
    Renewal terms
    Annual duty paid for each following year

Taxation

Headline GGR tax
Not yet verified
Effective date
1 Jan 2026
Corporate tax
18%
Player winnings tax
None until 8 February 2027: winnings from lotteries, totalizators, casinos, winning games and internet winning games are non-taxable income (Tax Code art. 147). From that date Law HO-269-N taxes winnings from licensed organisers at 5% on the year's winnings less stakes, single wins of AMD 5 million or more at 10% withheld by the organiser, and other winnings at 20%.
Withholding mechanism
The duty for the right to accept bets is paid in advance by the fifth working day after the purchased stake limit is used up; a new licensee pays its first block within five working days of the licence.
VAT treatment
Exempt: organising casinos, winning games (including internet games), totalizators and internet totalizators (Tax Code art. 64).
Tax base
There is no gambling tax on gross gaming revenue or on stakes in the Tax Code. The sector pays through state duties: annual licence duties, and for internet games and totalizators a duty for the right to accept bets charged per block of stakes, which in 2026 equals 0.525% of internet game stakes and 0.3% of totalizator stakes (Law on State Duty art. 19.14, coefficient 3.0). Operators pay profit tax at 18% on ordinary rules; gambling services are exempt from VAT and organisers may not use the turnover tax regime.

Scheduled changes

  • 5% on winnings from licensed organisers (net of stakes over the year); 10% on single wins of AMD 5 million or more; 20% on other winnings from 8 Feb 2027
    Enacted

    Income tax on players' gambling winnings introduced by Law HO-269-N when the 2024 Law comes into operation

Compliance

Minimum age
21+
National self-exclusion
Self-exclusion by application to the authorised body or through the operator's self-exclusion button (mandatory)
KYC timing
At registration, before any play
AML regime
Organisers must comply with the Law on Combating Money Laundering and Terrorism Financing, and the State Revenue Committee supervises that compliance through inspections and document checks (Law HO-1-N arts. 6 and 9).
AML supervisor
State Revenue Committee
Source of funds thresholds
Identification and record keeping for customers transacting more than AMD 1 million (Law HO-1-N art. 6).
Central monitoring system
The 2024 Law creates a monitoring centre run by a private operator to which every gaming product must connect. Random Systems International won the tender in July 2026 and the Government designated the operator in August 2026; the regime applies from 8 February 2027.
Data localisation
Internet winning games count as organised in Armenia only if the organiser's servers are in Armenia with an Armenian IP address and resources in the .am domain (Law HO-1-N art. 2); internet totalizator servers must be in Armenia (Law on Lotteries art. 4).
KYC requirements
Players must be identified and registered before they can play online, to exclude under-21s, and customers transacting more than AMD 1 million must be identified and recorded (Law HO-1-N art. 6). Operators check that the funding bank account or card belongs to the player. Barred: people whose legal capacity a court has restricted for gambling, self-excluded people, and since 19 July 2026 public servants and employees of state bodies, state companies and the Central Bank, and players using special protected bank accounts.
Stake limits
Not yet verified
Mandatory player messaging
Every page of an online operator's site and app must show a self-exclusion button taking at least 5% of the visible screen, next to the number of people currently self-excluded; after one confirmation the operator must block play within one minute and may not send any marketing (Law HO-1-N art. 6.3; Law on Lotteries art. 5.5).
Reporting obligations
Monthly report on financial flows to the State Revenue Committee; annual financial statements audited and published on azdarar.am by 30 April (Law HO-1-N art. 10).
Game content restrictions
Slot machines and internet games must return at least 90% of receipts as winnings (Law HO-1-N art. 6).

Minimum age by vertical

  • Online casino: 21+
  • Online sports betting: 21+
  • Online poker: 21+
  • iLottery: 18+

Advertising

Advertising permitted
No
Affiliate rules
No separate affiliate regime. Advertising of unlicensed operators, including on the internet accessible in Armenia, is prohibited.
Sponsorship rules
Gambling organisers may not be mentioned as sponsors in public broadcasters' programmes (Law on Advertising art. 15 part 12).
Social media rules
Advertising is allowed only on the operator's official website, and the 2024 Law provides that a social media page is not an official website. From 8 February 2027 advertisers and international ad platforms must also stop prohibited advertising from being targeted at or shown to users in Armenia (Law HO-350-N).
Mandatory warnings
A visible "21+" label for totalizators, winning games, internet games and casinos and "18+" for lotteries; the warning "Warning: taking part in the game carries a risk of financial loss" (or an equivalent approved wording) at least as prominent as the rest of the advert; and a warning that playing while not sober or in distress is not allowed (Law on Advertising art. 15 parts 10, 11.2 and 11.3).
Penalties for breach
AMD 2 million per breach of the advertising ban by a licensed organiser (Law HO-1-N art. 13).

Restrictions

  • All advertising of winning games, internet games, casinos, gaming halls and lotteries, including totalizators, is banned except on the organiser's official website and in or on its gaming premises; draw lotteries may also advertise at points of sale (Law on Advertising art. 15 part 15).
  • The exceptions for border crossing points and hotels of four stars or more were repealed in July 2025 (Laws HO-228-N and HO-229-N).
  • Unlicensed organisers may not advertise in Armenia, and advertising unlicensed foreign internet games or lotteries in Armenia or on the internet accessible in Armenia is banned (Law on Advertising art. 15; Law HO-1-N art. 4.4; Law on Lotteries art. 4).
  • No images of money or minors, no appeal to minors, no suggestion of regular income, guaranteed profit or an alternative to work, no link to social, professional or sporting success, and no criticism of not playing (art. 15 parts 11 and 11.1).
  • Outdoor advertising may show only the brand name or logo, up to 5 square metres, or 0.5 square metres next to entrances (art. 15 part 10).
  • Public broadcasters may not carry gambling advertising or name gambling sponsors (art. 15 parts 12 and 12.1).
  • Lottery advertising needs prior approval by the authorised body (Law on Lotteries art. 5); from 8 February 2027 all game advertising needs prior electronic approval (Law HO-349-N).

Payments

Credit card ban
Not yet verified
Crypto stance
Not yet verified
Permitted methods
Transfer from a bank account in the player's own name, Payment card in the player's own name
Payment blocking regime
The inter-agency commission publishes the payment wallets of organisations on the blocking list (Law HO-1-N art. 4.4). From 8 February 2027 Armenian payment service providers may not process payments to unlicensed organisers identified by the gambling merchant category code, and banks and payment institutions must restrict transfers to unlicensed sites and brands (2024 Law art. 8 as amended by Law HO-349-N).
Withdrawal timeframe rules
Winnings must be paid at the player's first request (Law HO-1-N art. 6).
Currency restrictions
Deposits, bets and payouts are non-cash and in Armenian drams, and winnings may be paid only to the account the stakes came from. Cash may not be used to fund or withdraw from player accounts, and chips in gaming halls are exchanged only non-cash except for identified non-resident players; foreign currency is allowed only for foreign players not resident or located in Armenia (Law HO-1-N art. 6; Law on Lotteries art. 5.2).

Enforcement

ISP blocking
Yes
DNS blocking
Not yet verified
Payment blocking
Not yet verified
App store takedowns
Not yet verified
Administrative penalties
Warnings and fines imposed by the State Revenue Committee, generally AMD 100,000 to AMD 2 million per breach and rising to AMD 5 million and AMD 10 million for repeat admission of under-21s within two years, with a further AMD 1 million for a repeat within two years; licence suspension and revocation by the authorised body (Law HO-1-N arts. 13 to 15).
Operator liability
Unlicensed foreign sites are placed on a list approved by the head of the authorised body on the conclusions of an inter-agency commission and must be blocked by internet providers, which face administrative liability if they fail to do so (Law HO-1-N art. 4.4; Law on Lotteries art. 4).

Timeline

  1. 13 Dec 2003

    Law HO-1-N on winning games, internet winning games and casinos adopted

  2. 17 Dec 2003

    Law HO-3-N on lotteries, covering the totalizator, adopted

  3. 12 Jun 2024

    Law on the Regulation of Gaming Activities adopted; in force 1 July 2024 but operative only after an operator is designated

  4. 5 Mar 2025

    Authorised body moved from the Ministry of Finance to the gaming policy body

  5. 1 Apr 2025

    Coefficient applied to the duty for the right to accept bets set at 2.0

  6. 26 Jun 2025

    Government adopts the licensing procedure for the new regime (Decision 855-N)

  7. 25 Jul 2025

    Advertising exceptions for border crossings and four-star hotels end

  8. 1 Jan 2026

    Betting duty coefficient rises to 3.0

  9. 2 Jul 2026

    Tender commission declares Random Systems International the winner of the operator tender

  10. 19 Jul 2026

    Five-year self-exclusion and the self-exclusion button take effect

  11. 6 Aug 2026

    Government designates the gambling regulation operator

  12. 8 Feb 2027

    The 2024 Law comes into operation and replaces the 2003 laws; income tax on winnings begins

Outlook

Law HO-278-N, in force 1 January 2027, adds people aged 70 and over to the 2024 Law's list of players barred from casino games, internet games and betting. On 8 February 2027 the 2024 Law comes into operation with the monitoring centre, payment blocking by merchant category code, prior approval of all advertising and a ban on targeting prohibited advertising at Armenian users, and players' winnings become subject to income tax (Law HO-269-N); licences issued under the 2003 laws must be brought into line within six months or lapse. The operator must have its electronic system running within six months of designation.

Frequently asked questions

Is online gambling legal in Armenia?
Yes, through Armenian-licensed companies. Internet winning games (online casino) are licensed under Law HO-1-N of 2003 and online betting as an internet totalizator under the Law on Lotteries. Offering or advertising unlicensed foreign sites is banned and such sites are subject to blocking.
Who regulates gambling in Armenia?
Licences are issued by the authorised gaming policy body, which moved from the Ministry of Finance in 2025 and sits in the Ministry of Economy. The State Revenue Committee supervises operators, imposes fines and checks anti-money-laundering compliance.
How much does an Armenian online gambling licence cost?
The annual state duty is AMD 600 million for an internet games licence or a lottery licence. Operators also buy the right to accept bets: in 2026, AMD 525 million per AMD 100 billion of online casino stakes and AMD 150 million per AMD 50 billion of betting stakes.
Is there a gambling tax in Armenia?
Not on revenue or stakes. The sector pays through state duties, profit tax at 18% applies, gambling services are exempt from VAT, and players' winnings are not taxed until 8 February 2027, when income tax of 5% applies, or 10% on single wins of AMD 5 million or more.
What changes on 8 February 2027?
The Law on the Regulation of Gaming Activities comes into operation and replaces the 2003 laws. Bookmaking gets its own licence, every game must connect to the central monitoring centre, payments to unlicensed operators are blocked by merchant category code, and all advertising needs prior approval.
Can players self-exclude in Armenia?
Yes. Since 19 July 2026 a self-exclusion by application or through the button every online operator must display lasts five years and renews automatically unless the player asks to lift it in the last five days; the operator must stop play within one minute.

Sources

  1. Law HO-263-N of 12 June 2024 on the Regulation of Gaming Activities, consolidated text in force from 28 February 2026

    ARLIS, Armenian Legal Information System (Ministry of Justice) (translated)

    Tier 1Accessed 23 Sept 2026Published 28 Jun 2024
  2. Law HO-278-N of 17 June 2026 amending the Law on the Regulation of Gaming Activities (in force 1 January 2027)

    ARLIS, Armenian Legal Information System (Ministry of Justice) (translated)

    Tier 1Accessed 23 Sept 2026Published 9 Jul 2026
  3. Law HO-349-N of 3 July 2026 amending the Law on the Regulation of Gaming Activities (in force when that Law comes into operation)

    ARLIS, Armenian Legal Information System (Ministry of Justice) (translated)

    Tier 1Accessed 23 Sept 2026Published 24 Jul 2026
  4. Law HO-48-N of 5 March 2025 amending the Law on the Regulation of Gaming Activities (authorised body)

    ARLIS, Armenian Legal Information System (Ministry of Justice) (translated)

    Tier 1Accessed 23 Sept 2026Published 27 Mar 2025
  5. Law HO-50-N of 13 February 2026 adding art. 29.1 (appeals against the operator selection) to the Law on the Regulation of Gaming Activities

    ARLIS, Armenian Legal Information System (Ministry of Justice) (translated)

    Tier 1Accessed 23 Sept 2026Published 27 Feb 2026
  6. Law HO-1-N of 13 December 2003 on Winning Games, Internet Winning Games and Casinos, consolidated text in force from 19 July 2026

    ARLIS, Armenian Legal Information System (Ministry of Justice) (translated)

    Tier 1Accessed 23 Sept 2026
  7. Law HO-50-N of 5 March 2025 amending the Law on Winning Games, Internet Winning Games and Casinos (authorised body)

    ARLIS, Armenian Legal Information System (Ministry of Justice) (translated)

    Tier 1Accessed 23 Sept 2026Published 27 Mar 2025
  8. Law HO-229-N of 3 July 2025 amending the Law on Winning Games, Internet Winning Games and Casinos (advertising exceptions)

    ARLIS, Armenian Legal Information System (Ministry of Justice) (translated)

    Tier 1Accessed 23 Sept 2026Published 15 Jul 2025
  9. Law HO-279-N of 17 June 2026 adding arts. 6.2 and 6.3 (participation bans and self-exclusion) to the Law on Winning Games, Internet Winning Games and Casinos

    ARLIS, Armenian Legal Information System (Ministry of Justice) (translated)

    Tier 1Accessed 23 Sept 2026Published 9 Jul 2026
  10. Law HO-3-N of 17 December 2003 on Lotteries, consolidated text in force from 19 July 2026

    ARLIS, Armenian Legal Information System (Ministry of Justice) (translated)

    Tier 1Accessed 23 Sept 2026
  11. Law HO-280-N of 17 June 2026 adding arts. 5.4 and 5.5 (participation bans and self-exclusion) to the Law on Lotteries

    ARLIS, Armenian Legal Information System (Ministry of Justice) (translated)

    Tier 1Accessed 23 Sept 2026
  12. Law HO-186 of 27 December 1997 on State Duty, consolidated text in force from 1 September 2026 (rates section 14 and art. 19.14)

    ARLIS, Armenian Legal Information System (Ministry of Justice) (translated)

    Tier 1Accessed 23 Sept 2026
  13. Law HO-55 of 30 April 1996 on Advertising, consolidated text in force from 30 August 2026, art. 15

    ARLIS, Armenian Legal Information System (Ministry of Justice) (translated)

    Tier 1Accessed 23 Sept 2026
  14. Law HO-350-N of 3 July 2026 amending the Law on Advertising (online targeting of prohibited advertising)

    ARLIS, Armenian Legal Information System (Ministry of Justice) (translated)

    Tier 1Accessed 23 Sept 2026Published 24 Jul 2026
  15. Tax Code of the Republic of Armenia, consolidated text in force from 1 September 2026 (arts. 64, 125, 147 and 254)

    ARLIS, Armenian Legal Information System (Ministry of Justice) (translated)

    Tier 1Accessed 23 Sept 2026
  16. Government Decision N 855-N of 26 June 2025 on the procedure for licensing gaming activity

    ARLIS, Armenian Legal Information System (Ministry of Justice) (translated)

    Tier 1Accessed 23 Sept 2026Published 27 Jun 2025
  17. Gambling regulation operator: announcements of the inter-agency tender commission (GARO-S-25-01), including the winner announcement of 2 July 2026

    State Revenue Committee of the Republic of Armenia

    Tier 1Accessed 23 Sept 2026Published 2 Jul 2026
  18. Gambling regulation operator: request for proposal for the selection of the gambling regulation operator (13 April 2026)

    State Revenue Committee of the Republic of Armenia

    Tier 1Accessed 23 Sept 2026Published 13 Apr 2026
  19. Ministry of Economy: structure of the ministry, including the Gaming Regulation Department

    Ministry of Economy of the Republic of Armenia (translated)

    Tier 1Accessed 23 Sept 2026
  20. State Revenue Committee of the Republic of Armenia (supervisory body for gaming activity)

    State Revenue Committee of the Republic of Armenia

    Tier 1Accessed 23 Sept 2026
  21. Armenia selects Malta-based company to oversee gambling sector

    Armenpress (state news agency of Armenia)

    Tier 2Accessed 23 Sept 2026Published 6 Aug 2026
  22. State Revenue Committee notice: the Law on the Regulation of Gaming Activities comes into operation on 8 February 2027

    Armenpress (state news agency of Armenia) (translated)

    Tier 2Accessed 23 Sept 2026Published 15 Sept 2026
  23. Law HO-269-N of 12 June 2024 amending the Tax Code (income tax on winnings), as amended by HO-51-N of 6 March 2025; in force when the Law on the Regulation of Gaming Activities comes fully into operation

    ARLIS, Armenian Legal Information System (Ministry of Justice) (translated)

    Tier 1Accessed 23 Sept 2026Published 28 Jun 2024

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