Bosnia and Herzegovina: gambling regulation and licensing
- Online sports bettingRegulated
- Online casinoRegulated
- iLotteryMonopoly
- Land-based (reference)Regulated
- Headline tax
- 20% GGR
- Licence required
- Yes
- Last verified
- 23 Sept 2026
Summary
Bosnia and Herzegovina has no state gambling law or regulator. The Federation of BiH, Republika Srpska and Brčko District each license gambling under their own statutes, and their online rules differ. In the Federation, the 2015 Law on Games of Chance gives Lutrija BiH the lottery, including online, and lets the Federal Ministry of Finance approve Federation-seated companies for casinos, betting and slot clubs. Online, only betting is open, and only to bookmakers that already run at least 50 approved shops. The Ministry lists seven such companies plus Lutrija BiH. There is no online casino route. Fees fall on stakes and turnover: 5% is deducted from every bet, retail or online, and casinos and slot clubs pay 5% of revenue. Republika Srpska's 2019 law makes internet games of chance a licence of their own: KM 300,000, KM 1 million of capital, data and hardware in the entity, and a monthly fee of 20% of stakes less payouts. It also taxes winnings at 10% to 30% above KM 1,000. Brčko District's 2022 law allows casino games, betting and slots online on a Tax Administration approval, also at 20% of stakes less payouts. All three ban foreign operators, set the age at 18 and require a local server with regulator access. Gambling operators have been AML obliged entities under the 2024 state AML law. In the Federation, the Government told Parliament in November 2025 that the Ministry is drafting a new gambling law, and several members' bills are pending. One would tax GGR at 10% to 20%; another would double the stake deduction to 10%. In 2025 the Federation budget collected KM 22.86 million in monthly gambling fees.
Common pitfalls
Treating Bosnia as one market: licences, fees and online rules differ between the Federation, Republika Srpska and Brčko District, and none covers the others. Reading the Federation's 5% betting fee as a GGR tax: it is deducted from each player's stake. Assuming online casino is closed everywhere: Republika Srpska and Brčko District license it, the Federation does not. Relying on Republika Srpska figures without checking the 2020 amendments.
Key facts
- Regulator
- Federal Ministry of Finance (Federation of BiH); Ministry of Finance and Republic Administration for Games of Chance (Republika Srpska); Tax Administration of Brčko District
- Regulator type
- Government ministry
- Headline tax
- 20% GGR
- Licence required
- Yes
- Minimum age
- 18+
- Tax base
- Republika Srpska and Brčko District: internet games, betting and slots pay a monthly fee of 20% of stakes less payouts (RS law, arts. 70, 84 and 94; Brčko law, arts. 58 and 89); casinos pay 10% of monthly revenue. Federation: fees fall on turnover or stakes rather than GGR. Every betting stake, in a shop or online, is reduced by 5% withheld from the player as the organising fee; Lutrija BiH pays 10% of turnover; casinos pay 5% of gaming revenue and slot clubs 5% of daily machine results, on top of approval fees. The fields above give the 20% GGR rate (RS, Brčko) and the Federation's 5% stake deduction.
Legal framework
Primary statutes
Federation of BiH: Law on Games of Chance
Zakon o igrama na sreću
- Year
- 2015
- In force
- Yes
- Summary
- Službene novine FBiH 48/15 and 60/15. Lutrija BiH holds the classical lottery; casinos, betting and slot clubs are run by Federation-seated companies on Federal Ministry of Finance approvals (arts. 9 and 10). Under-18s may not play in casinos, betting shops, slot clubs or online (art. 5(2)). Lutrija BiH pays 10% of turnover (art. 6). Casinos: KM 2 million capital, KM 1 million guarantee, KM 500,000 approval fee, KM 100,000 a year per casino and 5% of monthly gaming revenue. Betting: KM 150,000 approval, KM 10,000 per new shop, KM 300 a month per betting shop using RNG betting devices, and 5% withheld from every player stake (art. 92). Slot clubs: KM 1,000 per machine and 5% of daily machine results (art. 107). Internet: lottery stakes are Lutrija BiH's alone; betting only by bookmakers with 50 approved shops (KM 150,000 fee, KM 1.5 million capital, KM 800,000 guarantee, 5% of each stake); online betting on recorded or computer-generated events is banned (arts. 109 to 119). Foreign and other-entity operators may not take stakes in the Federation (art. 18).
Republika Srpska: Law on Games of Chance
Закон о играма на срећу
- Year
- 2019
- In force
- Yes
- Summary
- Službeni glasnik RS 22/19, amended by 131/20 (not read). In force from 19 March 2019, replacing the 2012 law. Games of chance are the exclusive right of the Republic, exercised through Lutrija RS and transferred by Government casino concession (ten years, fee at least KM 500,000 plus 10% of monthly revenue per game) or five-year Ministry licence (arts. 7, 19 and 50). Internet games of chance are a separate licence: KM 1 million capital, KM 300,000 fee, an annual bank guarantee of 25% of planned fees, hardware and all data in Republika Srpska, bank accounts at banks in the entity, and a monthly fee of 20% of stakes less payouts (arts. 16, 17 and 85 to 94). Betting and slots also pay 20% of stakes less payouts. Winnings over KM 1,000 are taxed at 10% to 30%, withheld by the operator (arts. 103 and 104). Under-18s are barred (art. 12).
Brčko District: Law on Games of Chance
Zakon o igrama na sreću Brčko distrikta Bosne i Hercegovine
- Year
- 2022
- In force
- Yes
- Summary
- Adopted by the Brčko District Assembly on 9 February 2022 and applicable from 1 July 2022, replacing the 2004 law (37/04, 19/07). The Tax Administration approves operators seated in the District. Casino games, slot games and betting may be offered over the internet under a separate approval with a KM 200,000 bank guarantee, equipment and data in the District, and a monthly fee of 20% of stakes less payouts (arts. 33, 59 and 83 to 89). Betting and slots pay 20% and casinos 10% of monthly results. Winnings tax is 10% on lottery and 25% on casino winnings (art. 107). Foreign operators, bets on elections and betting by club owners on their own sport are banned (art. 5).
Secondary instruments
Federation of BiH: rulebook on internet games of chance
Pravilnik o tehničkim uslovima, sadržaju pravila i procedura i načinu priređivanja internet igara na sreću
- Year
- 2016
- In force
- Yes
- Summary
- Službene novine FBiH 59/16, amended by 23/24. The server and its premises must be in the Federation and connected to the Tax Administration; online betting on recorded and RNG-generated events is banned except bets on foreign lotto draws; players must be identified by qualified electronic signature or by an employee checking an ID document in person, and operators may not ask players to upload photographs of ID; player funds are held in segregated bank accounts; withdrawals are paid within three days of a written request.
Federation of BiH: decree on distributing part of gambling fee revenue
Uredba o kriterijima za utvrđivanje korisnika i načinu raspodjele dijela prihoda ostvarenih po osnovu naknada za priređivanje igara na sreću
- Year
- 2015
- In force
- Yes
- Summary
- Službene novine FBiH 89/15, 11/17 and 87/22. Allocates the share of gambling fees earmarked by art. 7 of the law among federal ministries for programmes of citizens' associations and humanitarian organisations: treatment of seriously ill children, disability, addiction, safe houses, culture, sport, innovation, soup kitchens and blood donation.
Pending legislation
Federation of BiH: new Law on Games of Chance (Federal Ministry of Finance)
- Stage
- In preparation at the Federal Ministry of Finance, according to the Government's opinion of 17 November 2025; no draft published
- What it changes
- The Government said the new law would align the Federation with EU rules and FATF anti-money-laundering standards and treated the Raguž draft as an input to it.
Federation of BiH: draft law amending the Law on Games of Chance (Slaven Raguž)
- Stage
- Submitted to the House of Representatives on 9 October 2025; on 17 November 2025 the Government found it could not be accepted in the proposed form
- What it changes
- Would license remote operators and tax gross gaming revenue at 10% (lottery), 15% (bingo, retail and online betting, online casino, poker, betting exchanges) and 20% (land-based casino tables and slots), license software suppliers, and regulate advertising, with affiliate promoters registered with the Ministry of Finance.
Federation of BiH: bills amending the Law on Games of Chance, shortened procedure (Naša stranka club)
- Stage
- Filed with the House of Representatives on 17 and 19 December 2025 and listed among materials in procedure
- What it changes
- Would raise the deduction from every player stake from 5% to 10% for all games including online betting, raise the casino and slot monthly fees from 5% to 10%, introduce a winnings tax of 10% to 30% withheld by operators, and ban transfers from Federation betting accounts to operators in the other entity, Brčko District or abroad. The 19 December text would also raise the RNG betting device fee from KM 300 to KM 1,000 a month per betting shop. The 17 December text would redefine casinos, slot clubs and betting points as physical or online, opening online casino.
Federation of BiH: bill amending the Law on Games of Chance, shortened procedure (Narod i Pravda)
- Stage
- Filed with the House of Representatives on 30 March 2026 by Narod i Pravda representatives, with a parallel text from the party's club in the House of Peoples; listed among materials in procedure
- What it changes
- According to its cover letter and statement of reasons, it aims at fairer taxation of games of chance, taxing income not currently taxed and raising revenue for the Federation, cantons and municipalities. The detailed provisions were not reviewed for this record.
Federation of BiH: bill supplementing the Law on Games of Chance, shortened procedure (Admir Čavalić)
- Stage
- Filed with the House of Representatives on 26 June 2026 and listed among materials in procedure
- What it changes
- Would require a bookmaker renewing approval for a betting shop to submit a fresh municipal certificate, no older than 30 days, that the shop is at least 100 metres from religious buildings and primary and secondary schools, instead of relying on the operator's own declaration (new paragraph in art. 90).
Licensing
- Licence required
- Yes
- Application window
- Rolling
- Local establishment required
- Yes
- Local server required
- Yes
- Local director required
- Yes
- Bank guarantee or bond
- Federation: KM 1 million (casino), KM 600,000 (betting) and KM 800,000 (internet betting), by guarantee from a Federation bank or a deposit. Republika Srpska: annual bank guarantee of 25% of planned fees for casinos and internet operators, plus casino risk deposits. Brčko District: KM 200,000 for internet games.
- Testing labs accepted
- BMM Spain Testlabs, GLI Igralniški laboratorij (Slovenia), GLI Austria, GLI Europe, Institut pro testování a certifikaci (ITC, Zlín)
- Notable licensees
- Lutrija BiH, Lutrija Republike Srpske, Premier World Sport d.o.o. Čitluk, Formula d.o.o. Posušje, Williams-Kladionica d.o.o. Široki Brijeg, Sport Plus d.o.o. Novi Travnik, Sport Plus Win d.o.o. Novi Travnik, Bet-Live d.o.o. Vitez, Mozzart BH Play d.o.o. Sarajevo
- Certification requirements
- Federation: internet software must be certified by an accredited body before approval and recertified before any change; machines and RNGs are certified by laboratories authorised by the Ministry (five on its list). Republika Srpska: the Ministry authorises certification laboratories (BMM, GLI Slovenia, GLI Europe and ITC; eCOGRA's authorisation ran to 6 September 2026), approves each operator's computer system and requires real-time Ministry access.
- Barriers to entry
- Three separate regimes, each requiring a company seated in that jurisdiction, local bank guarantees and locally hosted systems. The Federation offers no online casino route and reserves internet betting to bookmakers already running 50 approved shops; its Ministry lists seven such companies plus Lutrija BiH, and at 30 June 2026 nine betting operators, one casino operator and 25 slot club operators in total. Republika Srpska licenses internet games outright for KM 300,000 with KM 1 million capital and 20% of stakes less payouts, but requires resident management and data in the entity. Brčko District approves online casino, betting and slots for District-seated operators.
Licence types
FBiH casino approval
- Scope
- Federation-seated company; KM 2 million capital; KM 1 million bank guarantee payable on first demand; KM 100,000 a year per casino and a monthly fee of 5% of gaming revenue.
- Term
- Five years, renewable (art. 67)
- Application fee
- BAM 500,000 as of 23 Sept 2026
- Annual fee
- BAM 100,000 as of 23 Sept 2026
- Fee basis
- Approval fee, annual fee per casino and 5% of monthly gaming revenue
- Renewal terms
- KM 200,000 on renewal
FBiH betting approval
- Scope
- Federation-seated bookmaker with at least five betting shops, each at least 100 metres from religious buildings and schools; KM 1 million capital; KM 600,000 guarantee; KM 10,000 per new shop; KM 300 a month per betting shop using RNG betting devices; 5% withheld from every player stake.
- Term
- Two years, renewable (art. 89)
- Application fee
- BAM 150,000 as of 23 Sept 2026
- Fee basis
- 5% of each stake, deducted from the player
- Renewal terms
- KM 50,000 on renewal; request at least 30 days before expiry
FBiH internet betting approval
- Scope
- Available only to a Federation bookmaker with at least 50 approved betting shops; KM 1.5 million capital; KM 800,000 guarantee; server and hardware in the Federation connected to the Tax Administration; 5% of each online stake.
- Term
- Expires with the operator's betting approval (art. 116)
- Application fee
- BAM 150,000 as of 23 Sept 2026
- Fee basis
- 5% of each online stake, deducted from the player
- Renewal terms
- KM 50,000 on renewal
FBiH slot club approval
- Scope
- KM 150,000 for the first club and KM 100,000 for each further club; KM 1,000 per machine; 5% of the sum of daily machine results monthly; clubs at least 100 metres from religious buildings and schools.
- Term
- Two years, renewable (art. 103)
- Application fee
- BAM 150,000 as of 23 Sept 2026
- Fee basis
- 5% of daily machine results (stakes less payouts)
- Renewal terms
- KM 25,000 on renewal
RS casino concession
- Scope
- Government concession awarded after a public call; KM 2 million capital; one-off concession fee of at least KM 500,000; variable fee of 10% of monthly revenue per game; daily risk deposit of KM 10,000 per table and KM 1,000 per machine; annual bank guarantee of 25% of planned fees.
- Term
- Ten years, extendable for ten more (art. 50)
- Application fee
- BAM 500,000 as of 23 Sept 2026
- Fee basis
- 10% of monthly gaming revenue per game
- Renewal terms
- One further ten-year extension
RS internet games of chance licence
- Scope
- Ministry of Finance licence; KM 1 million capital; hardware owned by the operator and all data held in Republika Srpska; bank accounts at banks in the entity; director and chief accountant permanently employed and resident in Republika Srpska; annual bank guarantee of 25% of planned fees.
- Term
- Five years, renewable for further five-year periods (art. 19)
- Application fee
- BAM 300,000 as of 23 Sept 2026
- Fee basis
- 20% of stakes less payouts, monthly (art. 94)
- Renewal terms
- Apply at least six months before expiry
RS betting and slot licences
- Scope
- Ministry of Finance licences; KM 500,000 capital each; KM 3,000 per betting shop and KM 10,000 per slot club; 20% of stakes less payouts monthly, at least KM 1,000 per betting shop and KM 100 per machine.
- Term
- Five years, renewable (art. 19)
- Fee basis
- 20% of stakes less payouts, monthly (arts. 70 and 84)
Brčko District internet games approval
- Scope
- Tax Administration approval for a District-seated operator of casino games, betting or slots to offer them online; KM 200,000 bank guarantee or deposit; computer system and data in the District.
- Term
- Runs with the operator's underlying approval (art. 84)
- Fee basis
- 20% of stakes less payouts, monthly (art. 89)
- Renewal terms
- Apply 30 days before expiry
Taxation
- Headline GGR tax
- 20% GGR
- Effective date
- Not yet verified
- Turnover tax
- 5%
- Player winnings tax
- Republika Srpska: 10% on winnings above KM 1,000 up to KM 10,000, 15% up to KM 50,000, 20% up to KM 100,000 and 30% above KM 100,000; for betting the base is the payout less the stake (arts. 102 and 103). Brčko District: 10% on lottery winnings and 25% on casino winnings (art. 107). Federation: the Law on Games of Chance sets no winnings tax; treatment under other Federation tax law was not verified.
- Withholding mechanism
- Withheld by the operator before payout and paid by the 15th (RS, art. 104) or the 10th (Brčko, art. 108) of the following month.
- Tax base
- Republika Srpska and Brčko District: internet games, betting and slots pay a monthly fee of 20% of stakes less payouts (RS law, arts. 70, 84 and 94; Brčko law, arts. 58 and 89); casinos pay 10% of monthly revenue. Federation: fees fall on turnover or stakes rather than GGR. Every betting stake, in a shop or online, is reduced by 5% withheld from the player as the organising fee; Lutrija BiH pays 10% of turnover; casinos pay 5% of gaming revenue and slot clubs 5% of daily machine results, on top of approval fees. The fields above give the 20% GGR rate (RS, Brčko) and the Federation's 5% stake deduction.
Earmarked levies
- FBiH gambling fee earmark: 50% of Lutrija BiH's monthly fees (retail and internet), 50% of the approval and renewal fees for casinos, betting, slots and internet betting and of the annual casino fee, and 5% of the other monthly fees (art. 7(3)) (Programmes of citizens' associations and humanitarian organisations, allocated by federal ministries under the 2015 decree (art. 7))
- FBiH prize-game charity levy: 6% of the prize fund, 1.5% each (Red Cross, Caritas, Merhamet MDD and Dobrotvor (art. 17))
- RS gaming fee distribution: Fees are Republic budget revenue distributed by Government decree; at least 20% of Lutrija RS profit (Social, disability, veterans' employment, pronatalist, culture, youth, sport, anti-addiction and civil society projects (art. 9))
- RS winnings tax allocation: All winnings tax (Local government where the winner lives (lottery and internet winnings) or where the casino, betting shop or slot club is located (art. 10))
Compliance
- Minimum age
- 18+
- National self-exclusion
- Not yet verified
- KYC timing
- At registration, before play
- AML regime
- Gambling operators are obliged entities under the state Law on Prevention of Money Laundering and Financing of Terrorist Activities (Službeni glasnik BiH 13/24, art. 5(1)(n)), in force since 27 February 2024, with a compliance deadline of 27 August 2024. The Federation rulebook requires records of payouts of KM 10,000 or more.
- AML supervisor
- Federation: Federal Administration for Inspection Affairs (AML law, art. 93(1)(j)). Republika Srpska and Brčko District: not verified.
- Central monitoring system
- Federation: every betting shop and internet system is connected online to the Tax Administration, where internet transactions are recorded as a separate payment point (law, art. 123; rulebook, arts. 6 and 17). Republika Srpska: real-time Ministry access to each operator's approved computer system, with five sets of login credentials for internet operators (arts. 83, 87 and 105).
- Data localisation
- Federation: the internet server and its premises must be in the Federation (rulebook, art. 13; law, arts. 110 and 114). Republika Srpska: all internet gaming data held in the entity and online to the Ministry (art. 87). Brčko District: data held in the District.
- KYC requirements
- Federation online players must register with name, date of birth, personal identification number, address, e-mail, telephone and bank account; registration is complete only once identity and adulthood are verified by qualified electronic signature or by an employee checking a valid ID document in person, and operators may not ask players to upload photographs of ID (internet rulebook, arts. 24 to 26, as amended by 23/24). Republika Srpska requires name, address, date of birth and a security question for every payout, one account per player (art. 91). Under-18s may not play or enter venues in any of the three jurisdictions.
- Stake limits
- Not yet verified
- Mandatory player messaging
- Federation internet operators must show on their website the approval number, the ban on under-18s, a warning that gambling can cause addiction and where to find help (art. 111). Republika Srpska operators must warn that gambling causes addiction, stress and health effects and can lose significant sums, link to help organisations and publish their latest balance sheet (art. 90), and follow international responsible gaming standards (art. 13).
- Reporting obligations
- Federation: monthly fees by the 10th and fee records to the Tax Administration by the 20th (arts. 108 and 119). Republika Srpska: fees and winnings tax declared and paid to the Administration by the 15th (arts. 94 and 104). Brčko District: by the 10th.
- Game content restrictions
- Federation: online betting on recorded races and computer-generated events is banned, except bets on foreign lotto draws (law, art. 109(3); rulebook, art. 4). Brčko District: no bets on election results, and no betting by a club owner on its own sport (art. 5).
Advertising
- Advertising permitted
- Yes
- Bonus advertising rules
- Republika Srpska: promotional bonuses to internet players may not exceed 30% of monthly stakes over a year, and a bonus counts as a stake (art. 93).
- Mandatory warnings
- Online operators must display addiction warnings on their websites (Federation art. 111; Republika Srpska art. 90).
- Penalties for breach
- Republika Srpska: KM 20,000 to KM 50,000 for any medium that publishes gambling advertising aimed at children (art. 114(1)(3)). Federation: KM 5,000 to KM 12,000 for a legal person breaching the special obligations in arts. 120 to 122 (art. 129).
Restrictions
- Federation: no gambling advertising in radio and television programmes, print or internet portals intended for children and young people; the ban binds operators and publishers (art. 122)
- Federation: advertising operators that offer internet games without a Ministry approval is prohibited (art. 18(1)(2))
- Republika Srpska: no gambling advertising in radio, television or print intended for children and minors (art. 12(4)); advertising unlicensed operators or foreign lottery tickets is prohibited (art. 11)
- Brčko District: no gambling advertising in media for children and minors (art. 6(2)); advertising foreign games or operators without an approval is prohibited (art. 5)
Payments
- Credit card ban
- No
- Crypto stance
- Not yet verified
- Permitted methods
- Bank account transfer, Debit card, Credit card (Republika Srpska), Electronic transfers, Cash at the operator's approved betting shops (Federation)
- Local rails
- Payment intermediaries authorised for internet games in Republika Srpska: Aero centar Krila d.o.o., Mtel a.d. and nCity network d.o.o., Banja Luka
- Withdrawal timeframe rules
- Federation: winnings on the player account are paid to the player's bank account immediately on written request and within three days at the latest; balances on accounts with no deposit for twelve months must be returned (rulebook, art. 33). Payouts may also be made at the operator's betting shops (art. 32).
- Currency restrictions
- Federation: deposits and payouts only at the operator's approved shops or through commercial banks operating in the Federation (law, art. 115); player funds held in segregated bank accounts, with any shortfall made good within five days (rulebook, art. 31). Republika Srpska: all transactions through the operator's accounts at banks seated or with a branch in the entity, holding at least the total of player balances; convertible marks or foreign currency (art. 89); cards and electronic transfers allowed for deposits (art. 92).
Enforcement
- ISP blocking
- Not yet verified
- DNS blocking
- Not yet verified
- Payment blocking
- Not yet verified
- App store takedowns
- Not yet verified
- Administrative penalties
- Federation: fines of KM 5,000 to KM 15,000 for legal persons and KM 1,500 to KM 3,000 for responsible persons, with confiscation and a ban on the activity; KM 1,000 to KM 1,500 for individuals who organise games (arts. 129 to 132). Republika Srpska: KM 20,000 to KM 50,000 for legal persons and KM 5,000 to KM 10,000 for responsible persons (art. 114); seizure of an internet operator's server, software and hardware and revocation of its licence for hidden server functions or unlawful payments (art. 115).
- Operator liability
- Foreign operators may not offer games in any of the three jurisdictions (Federation art. 18(1)(6); Republika Srpska art. 11(1)(11); Brčko art. 5(1)(c)). The Federation also bars collecting stakes for games run in the other entity or Brčko District. No legal basis for website or payment blocking was found in the laws read.
- Player liability
- Republika Srpska: taking part in foreign games of chance with stakes paid in the entity breaches art. 11 and carries a fine of KM 2,000 to KM 6,000 for an individual (art. 116). Federation: participation in foreign or other-entity games with payments made in the Federation is prohibited (art. 18(1)(5)), and minors of 16 to 18 found gambling, or the parents of younger children, are fined KM 500 (art. 132).
Notable actions
- Betting shops in the Federation2 Apr 2026
In March 2026 the Tax Administration inspected 1,062 betting shops and issued misdemeanour orders in 241 cases; 23% of those inspected were not compliant
Fine: BAM 949,550 as of 2 Apr 2026
Timeline
2 Jul 2015
Federation Law on Games of Chance (Službene novine FBiH 48/15) enters into force, as stated in the explanatory memorandum of the December 2025 amending bill
12 Nov 2015
Federation Government adopts the decree on distributing part of gambling fee revenue
19 Mar 2019
Republika Srpska Law on Games of Chance (22/19) enters into force the day after publication, replacing the 2012 law
9 Feb 2022
Brčko District Assembly adopts a new Law on Games of Chance, applicable from 1 July 2022
1 Jul 2022
Brčko District law applies, allowing casino games, betting and slots online on a Tax Administration approval
19 Jan 2024
Federal Ministry of Finance lists seven companies approved for internet betting, alongside Lutrija BiH
27 Feb 2024
State AML law (Službeni glasnik BiH 13/24) enters into force, making gambling operators obliged entities with six months to comply
9 Oct 2025
Slaven Raguž submits a draft law introducing a GGR tax and remote licensing to the Federation Parliament
17 Nov 2025
Federation Government finds the Raguž draft cannot be accepted in its proposed form and says the Ministry of Finance is drafting a new gambling law
19 Dec 2025
Naša stranka club files a bill for shortened procedure raising the Federation stake deduction and casino and slot fees from 5% to 10%
31 Dec 2025
Federation budget collects KM 22.86 million in 2025 from monthly fees on betting, slots, casinos and internet games and from RNG terminal fees, plus KM 7.27 million in other gambling fees due to the Federation budget
30 Mar 2026
Narod i Pravda representatives file a bill amending the Federation Law on Games of Chance for shortened procedure
2 Apr 2026
Federation Tax Administration reports inspecting 1,062 betting shops in March 2026, with KM 949,550 in fines
26 Jun 2026
Admir Čavalić files a bill requiring a fresh municipal distance certificate when Federation betting shop approvals are renewed
30 Jun 2026
Federal Ministry of Finance operator list: nine betting operators (seven with internet approval), one casino operator and 25 slot club operators
Outlook
In the Federation, change will come from the House of Representatives or the Ministry. The Naša stranka bills of December 2025, filed for shortened procedure, would double the stake deduction and the casino and slot fees to 10%, add a winnings tax and, in one version, open online casino. The Raguž draft would move to a GGR tax, but the Government rejected it in its proposed form in November 2025. The Government said the Federal Ministry of Finance is preparing a new Law on Games of Chance to align with EU and FATF standards, but no draft has been published. Two further bills were filed in 2026: a Narod i Pravda bill of March on gambling taxation and an Admir Čavalić bill of June tightening the 100-metre distance check when betting shop approvals are renewed. The Tax Administration continues large inspection sweeps of betting shops. In Republika Srpska, the 2020 amendments (131/20) should be read before anyone relies on the fee figures here.
Frequently asked questions
- Is online gambling legal in Bosnia and Herzegovina?
- It depends on the jurisdiction. Republika Srpska licenses internet games of chance, and Brčko District approves online casino games, betting and slots. The Federation allows online lottery only through Lutrija BiH and online betting only by bookmakers with at least 50 approved shops, and has no online casino route. Foreign operators are banned throughout.
- Who regulates gambling in Bosnia and Herzegovina?
- There is no state regulator. The Federal Ministry of Finance approves operators in the Federation, with the Federation Tax Administration supervising. In Republika Srpska the Ministry of Finance licenses and the Republic Administration for Games of Chance supervises. In Brčko District the Tax Administration approves operators.
- How is online betting taxed?
- In the Federation, 5% is deducted from every stake as the organising fee. In Republika Srpska and Brčko District, operators pay a monthly fee of 20% of stakes less payouts. A December 2025 Federation bill would raise the 5% deduction to 10%.
- Are gambling winnings taxed?
- In Republika Srpska, the operator withholds 10% to 30% on winnings above KM 1,000. Brčko District withholds 10% on lottery and 25% on casino winnings. The Federation gambling law sets no winnings tax; a pending bill would add one of 10% to 30%.
- Can a foreign operator get a licence?
- Not directly. Each jurisdiction licenses only companies seated there, and requires local bank guarantees, servers and data held locally with regulator access. Republika Srpska also requires the director and chief accountant to live in the entity.
- What is the minimum gambling age?
- 18 in the Federation, Republika Srpska and Brčko District, for venues and online play.
Sources
- Zakon o igrama na sreću (Law on Games of Chance), Službene novine Federacije BiH 48/15 and 60/15, consolidated unofficial text
Porezna uprava Federacije BiH (Federation Tax Administration)
Tier 1Accessed 23 Sept 2026 - Zakon o igrama na sreću, Službene novine Federacije BiH 48/15 and 60/15 (Federal Ministry of Finance copy)
Federalno ministarstvo finansija (Federal Ministry of Finance, FBiH)
The Ministry and Tax Administration texts both cite only 48/15 and 60/15, as does the Ministry's 2024 rulebook. A 2025 draft amending bill cites a further "20/21"; no amendment with that number was found on an official host, and the record follows the Ministry.
Tier 1Accessed 23 Sept 2026 - Igre na sreću (Games of chance: laws, rulebooks, notices and operator lists)
Federalno ministarstvo finansija (Federal Ministry of Finance, FBiH)
Tier 1Accessed 23 Sept 2026 - Spisak priređivača igara na sreću u FBiH, II. kvartal 2026. godine (list of gambling operators in the Federation, 30 June 2026)
Federalno ministarstvo finansija (Federal Ministry of Finance, FBiH)
Tier 1Accessed 23 Sept 2026Published 30 Jun 2026 - Obavijest o izdatim odobrenjima za priređivanje igara na sreću putem interneta (notice of internet gambling approvals)
Federalno ministarstvo finansija (Federal Ministry of Finance, FBiH)
Tier 1Accessed 23 Sept 2026Published 19 Jan 2024 - Obavještenje za priređivače igara na sreću: Zakon o sprečavanju pranja novca i finansiranja terorističkih aktivnosti, Službeni glasnik BiH 13/24 (AML notice to gambling operators)
Federalno ministarstvo finansija (Federal Ministry of Finance, FBiH)
Tier 1Accessed 23 Sept 2026Published 11 Mar 2024 - Obavijest o izdatim odobrenjima za certificiranje automata i RNG generatora (authorised testing laboratories)
Federalno ministarstvo finansija (Federal Ministry of Finance, FBiH)
Tier 1Accessed 23 Sept 2026 - Pravilnik o tehničkim uslovima, sadržaju pravila i procedura i načinu priređivanja internet igara na sreću (internet gambling rulebook), Službene novine Federacije BiH 59/16 and 23/24
Federalno ministarstvo finansija (Federal Ministry of Finance, FBiH)
Tier 1Accessed 23 Sept 2026 - Uredba o kriterijima za utvrđivanje korisnika i načinu raspodjele dijela prihoda ostvarenih po osnovu naknada za priređivanje igara na sreću (decree on the distribution of gambling fee revenue), Službene novine Federacije BiH 89/15, 11/17 and 87/22
Federalno ministarstvo finansija (Federal Ministry of Finance, FBiH)
Tier 1Accessed 23 Sept 2026Published 12 Nov 2015 - Izvještaj o izvršenju Budžeta Federacije Bosne i Hercegovine za period 1. januara do 31. decembra 2025. (2025 budget execution report)
Federalno ministarstvo finansija (Federal Ministry of Finance, FBiH)
Tier 2Accessed 23 Sept 2026 - Izvršena 1.062 inspekcijska nadzora kod priređivača igara na sreću i izrečene kazne u iznosu 949.550 KM (Tax Administration news feed, item of 2 April 2026)
Porezna uprava Federacije BiH (Federation Tax Administration)
Tier 1Accessed 23 Sept 2026Published 2 Apr 2026 - Zapisnik 61. sjednice Vlade Federacije BiH, Mostar, 17.11.2025. (minutes of the 61st Government session)
Vlada Federacije Bosne i Hercegovine (Government of the Federation of BiH)
Tier 2Accessed 23 Sept 2026Published 17 Nov 2025 - Mišljenje Vlade Federacije BiH o Nacrtu zakona o izmjenama i dopunama Zakona o igrama na sreću (Government opinion on the Raguž draft), V. broj 1154/2025
Parlament Federacije BiH, Predstavnički dom (FBiH House of Representatives, materials in procedure)
Tier 2Accessed 23 Sept 2026Published 20 Nov 2025 - Nacrt zakona o izmjenama i dopunama Zakona o igrama na sreću, predlagač Slaven Raguž (draft amending law)
Parlament Federacije BiH, Predstavnički dom (FBiH House of Representatives, materials in procedure)
Tier 2Accessed 23 Sept 2026Published 9 Oct 2025 - Prijedlog zakona o izmjenama i dopunama Zakona o igrama na sreću u Federaciji BiH, skraćeni postupak, Klub zastupnika Naše stranke (bill of 17 December 2025)
Parlament Federacije BiH, Predstavnički dom (FBiH House of Representatives, materials in procedure)
Tier 2Accessed 23 Sept 2026Published 17 Dec 2025 - Prijedlog zakona o izmjenama i dopunama Zakona o igrama na sreću, skraćeni postupak, Klub zastupnika Naše stranke (bill of 19 December 2025)
Parlament Federacije BiH, Predstavnički dom (FBiH House of Representatives, materials in procedure)
Tier 2Accessed 23 Sept 2026Published 19 Dec 2025 - Materijali u proceduri 2022-2026 (House of Representatives: materials in procedure)
Parlament Federacije BiH, Predstavnički dom (FBiH House of Representatives, materials in procedure)
Tier 2Accessed 23 Sept 2026 - Закон о играма на срећу (Law on Games of Chance), Службени гласник Републике Српске 22/19 of 18 March 2019
Министарство финансија Републике Српске (Ministry of Finance of Republika Srpska)
The Ministry of Finance confirms the law was amended by Official Gazette of RS 131/20. The amending act was not found on an official host and was not read; figures in this record are from the 2019 text.
Tier 1Accessed 23 Sept 2026Published 18 Mar 2019 - Игре на срећу у Републици Српској: преглед лабораторија, посредника у плаћању и техничких прегледа (games of chance in Republika Srpska: authorised laboratories, payment intermediaries and technical inspectors)
Министарство финансија Републике Српске (Ministry of Finance of Republika Srpska)
Tier 1Accessed 23 Sept 2026 - Републичка управа за игре на срећу (Republic Administration for Games of Chance)
Влада Републике Српске (Government of Republika Srpska)
Tier 1Accessed 23 Sept 2026 - Zakon o igrama na sreću Brčko distrikta Bosne i Hercegovine (Law on Games of Chance of Brčko District), adopted 9 February 2022, applicable from 1 July 2022
Skupština Brčko distrikta BiH (Assembly of Brčko District)
Tier 1Accessed 23 Sept 2026Published 9 Feb 2022 - Prijedlog zakona o izmjenama i dopunama Zakona o igrama na sreću, skraćeni postupak, zastupnici stranke Narod i Pravda (bill of 30 March 2026)
Parlament Federacije BiH, Predstavnički dom (FBiH House of Representatives, materials in procedure)
Tier 2Accessed 23 Sept 2026Published 30 Mar 2026 - Prijedlog Zakona o dopuni Zakona o igrama na sreću, skraćeni postupak, zastupnik Admir Čavalić (bill of 26 June 2026)
Parlament Federacije BiH, Predstavnički dom (FBiH House of Representatives, materials in procedure)
Tier 2Accessed 23 Sept 2026Published 26 Jun 2026