Who regulates gambling in Estonia?

The Estonian Tax and Customs Board, under the Gambling Act of 2008. There is no separate gambling commission.

What is the remote gambling tax rate in Estonia?

6% of the amount received from bets less prizes paid out.

Sovereign state

Europe

ISO EE

Estonia: gambling regulation and licensing

Republic of Estonia

Online casinoRegulated
Online sports bettingRegulated
Online pokerRegulated
Land-based (reference)Regulated

Regulator: Estonian Tax and Customs Board
Headline tax: 6% GGR
Licence required: Not yet verified
Last verified: 30 Aug 2026

Summary

Estonia is a fully licensed online market with an unusually clean administrative structure: the Tax and Customs Board is the sole gambling regulator, operating under the Gambling Act of 2008. There is no separate gambling commission. Licensing is two-stage. An operator first obtains an activity licence, which is issued for an unspecified term and is not transferable, then applies separately for an operating permit; permits for remote gambling run for up to five years, and land-based permits are issued per location. The regulator publishes a list of legal operators, which is the authoritative check on whether a brand is licensed. Remote gambling tax is charged at 6% of bets received less prizes, which is low by European standards and is a large part of why Estonia is used as an EU licensing base rather than only as a domestic market. Estonia is an EU and EEA member, so an Estonian licence sits inside the single market for the purposes that matters for.

Key facts

Regulator: Estonian Tax and Customs Board (EMTA)
Regulator type: Government ministry
Headline tax: 6% GGR
Licence required: Not yet verified
Minimum age: Not yet verified
Tax base: For games of chance and games of skill organised as remote gambling, gambling tax is charged at 6% of the amount received from bets less prizes.
Capital: Tallinn
Currency: EUR
Official languages: Estonian

Legal framework

Primary statutes

Gambling Act
Hasartmänguseadus
Year
2008
In force
Yes
Summary
The principal statute. Operators need both an activity licence, issued for an unspecified term and not transferable, and a separate operating permit; remote gambling operating permits run for up to five years.

Taxation

Headline GGR tax: 6% GGR
Effective date: Not yet verified
Tax base: For games of chance and games of skill organised as remote gambling, gambling tax is charged at 6% of the amount received from bets less prizes.

Advertising

Advertising permitted: No
Affiliate rules: Affiliates are not separately licensed. Promotion beyond what the statutory exceptions allow falls within the general prohibition.
Celebrity and influencer rules: The prohibition on inviting participation and on promising improved social or financial standing constrains endorsement formats directly, since those are the claims endorsement usually makes.
Social media rules: Online promotion is within the same regime, including the prohibition on invitations to participate.
Penalties for breach: The Tax and Customs Board supervises compliance and can act against unlawful advertising, with the operator licence available as a sanction.

Restrictions

Gambling advertising is prohibited as a general rule, with limited statutory exceptions rather than a broad permission.
Where advertising is permitted, it may not contain an invitation to take part in gambling or to visit a gambling establishment.
Permitted advertising may not contain guarantees or promises of improved social standing or financial position.
Different treatment applies to lotteries, toto and comparable products, which are not subject to the prohibition on the same terms as casino-style gambling.
The Tax and Customs Board supervises gambling in Estonia, including the licensing of operators.

Outlook

The tax rate is the variable worth watching, as it is in every low-rate EU jurisdiction under fiscal pressure. Nothing is currently scheduled.

Frequently asked questions

Who regulates gambling in Estonia?: The Estonian Tax and Customs Board, under the Gambling Act of 2008. There is no separate gambling commission.
What is the remote gambling tax rate in Estonia?: 6% of the amount received from bets less prizes paid out.

iGT coverage of Estonia

Estonia's PM Orders an Early Review of a Tax Cut That Drew No New Operators

Regulatory

31 Aug 2026

Estonia's PM Orders an Early Review of a Tax Cut That Drew No New Operators

Estonia halved its online gambling tax to bring international operators to Tallinn. Nine months on, not one new online casino has arrived, receipts are down, and the prime minister has pulled the review forward by two years.

Estonia Plugs Multi-Million Euro Leak as Online Casino Tax Blunder is Rectified