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Sovereign state
Europe
ISO EE

Estonia: gambling regulation and licensing

Republic of Estonia

  • Online sports bettingRegulated
  • Online casinoRegulated
  • Online pokerRegulated
  • Lottery and iLotteryMonopoly
  • Land-based (reference)Regulated
Regulator
Estonian Tax and Customs Board
Headline tax
5.5% GGR
Licence required
Yes
Last verified
23 Sept 2026

Summary

Estonia runs an open licensing regime under the Gambling Act of 2008, with remote gambling licensable since 1 January 2010. The Estonian Tax and Customs Board is the licensing authority, supervisor and tax collector; there is no separate gambling commission. The Financial Intelligence Unit supervises anti-money laundering compliance and, since 1 January 2026, must approve every activity licence application. Licensing has two stages. A company first obtains an activity licence for games of chance, toto (betting) or games of skill, which is indefinite and not transferable, then an operating permit for each game type as remote gambling or for each land-based location. Online casino, poker and betting are open to licensed private operators: 45 operators are listed for online games of chance and 31 for toto as of 18 September 2026. Lotteries are reserved to a state-owned company, AS Eesti Loto. The minimum age is 21 for games of chance and 18 for betting and lotteries. Remote gambling and toto are taxed at 5.5% of bets less prizes in 2026. The rate fell from 6% under an Act of December 2025 that also cuts it to 5% in 2027, 4.5% in 2028 and 4% in 2029. A drafting error left remote games of chance out of the rate from 1 January 2026 until a correction took effect on 1 March 2026. Unlicensed sites are blocked at DNS level and through payment providers; the blocklist held 1,955 domains in July 2026. Advertising is allowed for licensed operators only, and casino advertising is confined to venues, operator websites and opt-in direct marketing.

Common pitfalls

An EEA licence gives no right to serve Estonian players: an Estonian activity licence and a remote operating permit are both needed, and advertising an operator without them is itself unlawful. The age limit for casino games and poker is 21, not 18. The Tax and Customs Board tax page still shows the January 2026 wording that taxed only remote games of skill; the statute has applied 5.5% to remote games of chance again since 1 March 2026. Remote stakes must come from the player's own account at an EEA-authorised institution, and payouts must go back to it.

Key facts

Regulator
Estonian Tax and Customs Board (EMTA)
Regulator type
Government ministry
Headline tax
5.5% GGR
Licence required
Yes
Minimum age
21+
Tax base
Remote games of chance and games of skill, and toto: 5.5% of the amount received from bets less prizes; tournaments of games of chance: 5.5% of participation fees, less the part paid into the prize pool for tournaments (Gambling Tax Act, ss. 1(1) and 6(6) to (8)). Land-based: EUR 300 per gaming machine plus 10% of bets less prizes, EUR 1,406 per gaming table, EUR 32 per skill machine. Lotteries: 22% of ticket sales; commercial lotteries: 22% of the prize pool where the pool exceeds EUR 10,000.
Capital
Tallinn
Currency
EUR
Official languages
Estonian

How to get a gambling licence in Estonia

The regulator is the Estonian Tax and Customs Board (EMTA).

We record 6 licence types for Estonia.

For the Activity licence for games of chance (tegevusluba), the application fee is €47,940 (as of 1 Aug 2026).

Applications
Accepted on a rolling basis
Time to licence
Activity licence: decision within four months of a complete file and no later than six months after the application (s. 18(4)), including Financial Intelligence Unit approval within 60 days (s. 18(3¹)). Operating permit: within two months of a complete file and no later than four months after the application (s. 22(4)), extendable by up to two months for an expert assessment (s. 23(3)).
Local presence
No local establishment is required; there is no local server requirement.
Financial guarantee
No bond. Minimum share capital of EUR 1,000,000 (games of chance), EUR 130,000 (toto) or EUR 25,000 (games of skill), plus an additional reserve of at least one third of share capital built from at least one seventh of annual net profit, unless equity is at least half of total assets (Gambling Act, ss. 9 and 10).
Headline tax
5.5% GGR (see Taxation for the full position)

Licence fees in Estonia

Licence typeApplication feeAnnual feeTerm
Activity licence for games of chance (tegevusluba)One-off state fee (State Fees Act, s. 260). Minimum share capital EUR 1,000,000 (Gambling Act, s. 9(4)).€47,940 (as of 1 Aug 2026)Not yet verifiedIndefinite; not transferable (s. 16(1))
Activity licence for toto (betting)One-off state fee (State Fees Act, s. 260). Minimum share capital EUR 130,000 (Gambling Act, s. 9(7)).€31,960 (as of 1 Aug 2026)Not yet verifiedIndefinite; not transferable (s. 16(1))
Activity licence for games of skillOne-off state fee (State Fees Act, s. 260). Minimum share capital EUR 25,000 (Gambling Act, s. 9(6)).€3,200 (as of 1 Aug 2026)Not yet verifiedIndefinite; not transferable (s. 16(1))
Operating permit for remote gambling (korraldusluba)One-off state fee per application (State Fees Act, s. 261(1)); several websites can be covered by one application.€3,200 (as of 1 Aug 2026)Not yet verifiedUp to 5 years for games of chance, lotteries and games of skill (s. 26(1)); the Tax and Customs Board states up to 20 years for toto
Operating permit for a land-based gaming locationOne-off state fee (State Fees Act, s. 261(1)). Gambling tax on tables and machines is charged per unit each month.€3,200 (as of 1 Aug 2026)Not yet verifiedThe period in the local government consent: 5 to 20 years for games of chance and toto, up to 20 years for games of skill (ss. 22(3) and 27(1))
Lottery operating permitOne-off state fee (State Fees Act, s. 261(2)).€640 (as of 1 Aug 2026)Not yet verifiedUp to 5 years for instant lotteries (s. 24(1))

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
Rolling
Local establishment required
No
Local server required
No
Active licences
45 (as of 18 Sept 2026)
Typical time to licence
Activity licence: decision within four months of a complete file and no later than six months after the application (s. 18(4)), including Financial Intelligence Unit approval within 60 days (s. 18(3¹)). Operating permit: within two months of a complete file and no later than four months after the application (s. 22(4)), extendable by up to two months for an expert assessment (s. 23(3)).
Bank guarantee or bond
No bond. Minimum share capital of EUR 1,000,000 (games of chance), EUR 130,000 (toto) or EUR 25,000 (games of skill), plus an additional reserve of at least one third of share capital built from at least one seventh of annual net profit, unless equity is at least half of total assets (Gambling Act, ss. 9 and 10).
Notable licensees
AS PAFER (Paf), Olympic Entertainment Group AS (Olympic Casino), Hillside (New Media Malta) PLC (bet365), Lexbyte Digital Limited (Unibet), REEL Estonia Limited (PokerStars), StayCool OÜ (Coolbet), OB Holding 1 OÜ (Olybet), AS Eesti Loto (lottery)
Certification requirements
A remote permit application must include an independent expert assessment that the software meets s. 54 (randomness, preservation of data on interruption, logging of results and system changes). The Tax and Customs Board accepts experts with ISO/IEC 17025 accreditation recognised in the EU and publishes a list. Before a new remote platform goes live the operator must notify the Board with an expert certificate confirming the RNG; for the rule that average payouts on games of chance exceed 80% of stakes, and for data retention, the Board accepts the operator's signed confirmation.
Barriers to entry
Applicants must be a public or private limited company registered in Estonia or the EU; non-residents first register as a non-resident taxpayer. Gambling must be the company's only business, apart from catering, leisure and group support services (s. 9(2)). Shareholders with a qualifying holding, beneficial owners and management may not have a criminal record or have run unlicensed gambling (s. 9(3)); the applicant's last three years of tax behaviour are checked (s. 18). A licence from another EEA state gives no right to offer gambling in Estonia. Licensees granted before 2026 must meet the new application requirements by 1 January 2027 or lose the licence (s. 102(5) and (8)).

Licence types

  • Activity licence for games of chance (tegevusluba)

    Scope
    Right to apply for operating permits for games of chance, including casino games, slots and poker tournaments, land-based or remote (Gambling Act, s. 16)
    Term
    Indefinite; not transferable (s. 16(1))
    Application fee
    €47,940 as of 1 Aug 2026
    Fee basis
    One-off state fee (State Fees Act, s. 260). Minimum share capital EUR 1,000,000 (Gambling Act, s. 9(4)).

  • Activity licence for toto (betting)

    Scope
    Right to apply for operating permits for fixed-odds and totalisator betting, land-based or remote
    Term
    Indefinite; not transferable (s. 16(1))
    Application fee
    €31,960 as of 1 Aug 2026
    Fee basis
    One-off state fee (State Fees Act, s. 260). Minimum share capital EUR 130,000 (Gambling Act, s. 9(7)).

  • Activity licence for games of skill

    Scope
    Right to apply for operating permits for games of skill played on a device, land-based or remote
    Term
    Indefinite; not transferable (s. 16(1))
    Application fee
    €3,200 as of 1 Aug 2026
    Fee basis
    One-off state fee (State Fees Act, s. 260). Minimum share capital EUR 25,000 (Gambling Act, s. 9(6)).

  • Operating permit for remote gambling (korraldusluba)

    Scope
    Organising one type or sub-type of gambling as remote gambling; the permit decision lists the websites (Gambling Act, ss. 22(1)(4), 26 and 28(3¹))
    Term
    Up to 5 years for games of chance, lotteries and games of skill (s. 26(1)); the Tax and Customs Board states up to 20 years for toto
    Application fee
    €3,200 as of 1 Aug 2026
    Fee basis
    One-off state fee per application (State Fees Act, s. 261(1)); several websites can be covered by one application.

  • Operating permit for a land-based gaming location

    Scope
    Opening a casino, toto or skill game location at a stated address or aboard a ship (s. 22(1)(1) to (3))
    Term
    The period in the local government consent: 5 to 20 years for games of chance and toto, up to 20 years for games of skill (ss. 22(3) and 27(1))
    Application fee
    €3,200 as of 1 Aug 2026
    Fee basis
    One-off state fee (State Fees Act, s. 261(1)). Gambling tax on tables and machines is charged per unit each month.

  • Lottery operating permit

    Scope
    Lotteries with a prize pool above the statutory exemption thresholds; only a state-owned company may hold it (s. 9(5))
    Term
    Up to 5 years for instant lotteries (s. 24(1))
    Application fee
    €640 as of 1 Aug 2026
    Fee basis
    One-off state fee (State Fees Act, s. 261(2)).

Taxation

Headline GGR tax
5.5% GGR
Effective date
1 Mar 2026
Withholding mechanism
The operator is the taxpayer (s. 2). The taxable period is the calendar month; the return, with annexes by game type, is filed and the tax paid to the Tax and Customs Board by the 15th of the following month (ss. 3 and 4).
Tax base
Remote games of chance and games of skill, and toto: 5.5% of the amount received from bets less prizes; tournaments of games of chance: 5.5% of participation fees, less the part paid into the prize pool for tournaments (Gambling Tax Act, ss. 1(1) and 6(6) to (8)). Land-based: EUR 300 per gaming machine plus 10% of bets less prizes, EUR 1,406 per gaming table, EUR 32 per skill machine. Lotteries: 22% of ticket sales; commercial lotteries: 22% of the prize pool where the pool exceeds EUR 10,000.

Scheduled changes

  • 5% of bets less prizes from 1 Jan 2027
    Enacted

    Gambling tax on remote gambling, toto and tournaments

  • 4.5% of bets less prizes from 1 Jan 2028
    Enacted

    Gambling tax on remote gambling, toto and tournaments

  • 4% of bets less prizes from 1 Jan 2029
    Enacted

    Gambling tax on remote gambling, toto and tournaments

Earmarked levies

  • Cultural Endowment of Estonia share: An amount equal to 47.8% of planned gambling tax receipts, of which 52% for cultural buildings (Gambling Tax Act, s. 7(2)(1)) (Cultural Endowment of Estonia (Eesti Kultuurkapital))
  • Excess receipts from remote gambling, toto and tournaments: Of receipts above EUR 27 million a year: 8% state budget, 12% Cultural Endowment, 80% Cultural Endowment for sports buildings (75%) and a private giving matching fund (25%) (s. 7(10)) (State budget and Cultural Endowment of Estonia)

Compliance

Minimum age
21+
KYC timing
Before play: identity and age checks and a check against the self-exclusion list precede the first bet (ss. 39(8) and 53(1)).
AML regime
Gambling operators are obliged entities under the Money Laundering and Terrorist Financing Prevention Act (s. 2) and apply due diligence, risk assessment and reporting to the Financial Intelligence Unit. Since 1 January 2026 activity licence applications must meet the AML Act requirements for applications and are approved by the Financial Intelligence Unit (Gambling Act, ss. 17(1) and 18(3¹)); the annual audit must cover own funds, reserves and the data behind gambling tax returns (s. 10¹).
AML supervisor
Financial Intelligence Unit (Rahapesu Andmebüroo), AML Act s. 64(1).
Loss limits
Before first play a remote operator must prominently offer the player a weekly or monthly loss limit and may not accept bets that would exceed it; an increase takes effect only if confirmed after at least 48 hours, a decrease immediately (Gambling Act, s. 55(1) and (2)).
Session limits
Remote players must be shown continuously how long they have been playing and be able to see their bets and wins (s. 55(4)). No statutory session cap.
Source of funds thresholds
Due diligence applies at least when a stake or a payout, or both, reaches EUR 2,000, in one payment or linked payments within one month (AML Act, s. 19(3)).
Central monitoring system
Remote games of chance and toto permits are granted only to operators whose electronic recordkeeping and control system is connected to the Tax and Customs Board's EHMA reporting system via X-tee, allowing turnover and payout percentage to be computed at any time; data are kept at least five years (ss. 22(2¹) and 58).
Data localisation
The server may be outside Estonia. If it is, the operator must show that the host state's gambling and AML authorities can cooperate with the Tax and Customs Board and the Financial Intelligence Unit, unless the host state has joined the Convention on Cybercrime or has a cooperation agreement (ss. 52(3), 52(4) and 29(2)).
KYC requirements
Remote operators must identify every player, register name, personal identification code (or date of birth) and log-in and log-out times, keep records of every bet, payment and payout, and exclude players under the age limits (Gambling Act, s. 53(1)); the data are kept for at least five years (s. 53(3)). Players must be natural persons and no credit may be given (s. 34(1)). Casinos must identify and register everyone who enters (s. 37(8)).
Stake limits
Not yet verified
Mandatory player messaging
Remote operators must show their name, address and licence and permit numbers, the rules, the age limits, a prominent warning that gambling is addictive with contacts for help services, and all costs borne by the player (s. 53(2)). Casinos and toto venues must display an Estonian-language addiction warning (s. 37(7)).
Reporting obligations
Monthly gambling tax return by the 15th. Annual report within six months of the financial year end with a note "Bets and Distributed Prizes" split by game type and, for land-based play, by municipality (s. 65); non-resident operators send an Estonian translation to the Tax and Customs Board. Changes to licence data, ownership, management, rules of play and new remote platforms must be notified in advance or without delay (ss. 57(3) and 35(2)).
Game content restrictions
Outcomes must be random and not influenceable by the operator (s. 54(1)); average payouts on games of chance must exceed 80% of stakes, according to the Tax and Customs Board. Toto may not be offered on the outcome of a lottery or game of chance (s. 9(7)), and people able to influence an event may not bet on it (s. 34(6)).

Minimum age by vertical

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

Advertising

Advertising permitted
Yes
Affiliate rules
Anyone who orders, produces or publishes an advertisement is liable for breaches (Advertising Act, ss. 34 and 35), so affiliates and publishers are caught; promoting an operator without an Estonian permit is prohibited outright (s. 29²(1)).
Sponsorship rules
Toto and skill game operators may appear on the front or back pages of the press and in outdoor media only together with a sponsorship notice (Advertising Act, s. 29²(6) and (7)). Outside the permitted places a casino operator may display only a trade mark that does not express or depict a game of chance, a gaming location or the chance of winning (s. 29²(9)).
Mandatory warnings
Every gambling advertisement must carry the text "Tähelepanu! Tegemist on hasartmängu reklaamiga. Hasartmäng pole sobiv viis rahaliste probleemide lahendamiseks. Tutvuge reeglitega ja käituge vastutustundlikult!" (Attention! This is gambling advertising. Gambling is not a suitable way to solve financial problems. Read the rules and act responsibly!), noticeable and clearly separate from other content (s. 29²(4)).
Penalties for breach
Breach of an advertising prohibition or restriction: fine of up to 300 fine units for an individual and up to EUR 400,000 for a legal person (Advertising Act, ss. 34 and 35), handled by the Consumer Protection and Technical Regulatory Authority. Repeated breaches can lead to revocation of the operating permit on that authority's or the police's proposal (Gambling Act, s. 30(1)(5) and (2)).

Restrictions

  • Advertising of gambling, a gaming location or a gambling operator is prohibited where the operator lacks an Estonian operating permit (Advertising Act, s. 29²(1)).
  • Advertising may not invite people to gamble or to visit a gaming location, or suggest that gambling improves social success (s. 29²(3)).
  • Advertising of games of chance, including online casino, is prohibited except at the gaming location, on board international passenger ships and aircraft, in international airport and port terminals, in hotels with a casino, on the operator's own website, and by post, email or telephone where the customer has requested it and can stop it at any time (s. 29²(5)).
  • Toto advertising is prohibited on television and radio, on the front and back pages of newspapers and magazines and as outdoor advertising (the latter two unless shown with a sponsorship notice), and at or near premises and events for children (s. 29²(6)).
  • Advertising of games of skill and lotteries is prohibited at or near premises for children, on websites aimed at children and around programmes aimed mainly at children (s. 29²(7) and (8)).
  • Outside the permitted places a casino operator may display only a trade mark that does not express or depict a game of chance, a gaming location or the chance of winning (s. 29²(9)).

Payments

Credit card ban
Not yet verified
Crypto stance
Permitted
Permitted methods
Accounts at EEA-authorised credit institutions, payment institutions and e-money institutions, EEA-authorised crypto-asset service providers
Payment blocking regime
On a precept of the Tax and Customs Board a payment service provider must stop debiting and crediting an account used for illegal remote gambling, and disclose its balance and movements; players who paid into it may apply for refunds from the frozen balance and the rest goes to the state (Gambling Act, s. 56¹).
Withdrawal timeframe rules
Payouts may go only to the same account at a credit, payment or e-money institution from which the player funded play (s. 53(1)(6)).
Currency restrictions
Since 1 January 2026 a stake may be money, a monetarily appraisable obligation or a crypto-asset (s. 2(2)), and remote stakes must be received through an EEA-authorised credit institution, payment institution, e-money institution or crypto-asset service provider (s. 5(3)). Stakes are accepted only from the player's own account at a credit, payment or e-money institution (s. 53(1)(5)).

Enforcement

ISP blocking
Yes
DNS blocking
Yes
Payment blocking
Yes
App store takedowns
Not yet verified
Blocklist size
1,955 (as of 31 Jul 2026)
Administrative penalties
Precepts backed by coercive payments of up to EUR 32,000, or EUR 3,200 for internet and payment intermediaries (Gambling Act, s. 73); temporary closure or suspension of remote play (s. 70); revocation of permits and licences (ss. 20 and 30). Misdemeanour fines, imposed by the Tax and Customs Board, of up to EUR 26,000 for a legal person for unlicensed or prohibited gambling, remote gambling breaches and intermediaries ignoring blocking orders, EUR 20,000 for player protection breaches, and up to 200 or 300 fine units or detention for individuals (ss. 74 to 101).
Operator liability
The Tax and Customs Board orders hosting providers to remove, and internet access providers to block at DNS level, domains used for illegal remote gambling, and orders payment providers, number holders and media service providers to stop serving them (ss. 56 and 56¹). Intermediating bets or winnings for an operator without an Estonian licence without consent is a misdemeanour (s. 93).
Player liability
No offence for playing on an unlicensed site. Players under 21 who play games of chance or remote skill games, or enter a casino, face a fine of up to 10 fine units (s. 98).

Market data

Figures on this record are drawn from official regulator data.

Online GGR
Not yet verified
Reporting year
2025
Licensed operators
45

Timeline

  1. 15 Oct 2008

    Riigikogu adopts the Gambling Act

  2. 1 Jan 2009

    Gambling Act in force

  3. 1 Jun 2009

    Gambling Tax Act in force

  4. 1 Jan 2010

    Remote gambling permits, player protection and blocking provisions take effect

  5. 1 Jan 2024

    Remote gambling and toto tax set at 6% of bets less prizes

  6. 3 Dec 2025

    Riigikogu adopts the Act amending the Gambling Act and other Acts, cutting the remote tax in steps to 4%

  7. 1 Jan 2026

    Amendments in force: 5.5% tax, crypto-asset stakes, Financial Intelligence Unit approval of licences, higher fines

  8. 10 Feb 2026

    Riigikogu corrects the Gambling Tax Act to restore the tax on remote games of chance

  9. 1 Mar 2026

    Correction in force: 5.5% applies again to remote games of chance

  10. 1 Jan 2027

    Remote tax falls to 5%; deadline for existing licensees to meet the new application requirements

  11. 1 Jan 2028

    Remote tax falls to 4.5%

  12. 1 Jan 2029

    Remote tax falls to 4%

  13. 1 Feb 2029

    Deadline for the Ministry of Finance analysis of the 2026 amendments

Outlook

The remote tax rate falls to 5% on 1 January 2027, and licensees granted before 2026 must bring their documents into line with the new application requirements by the same date or lose their activity licence. Casino and toto venues must also meet the new signage and separation rules by then. Further cuts to 4.5% in 2028 and 4% in 2029 are enacted, and the Ministry of Finance must report on whether the 2026 changes met their aims by 1 February 2029. Gambling tax receipts for January to July 2026 are below the same period of 2025.

Frequently asked questions

Who regulates gambling in Estonia?
The Estonian Tax and Customs Board licenses and supervises operators under the Gambling Act and collects gambling tax. The Financial Intelligence Unit supervises anti-money laundering compliance and approves activity licence applications, and the Consumer Protection and Technical Regulatory Authority supervises advertising.
What is the online gambling tax rate in Estonia?
5.5% of bets less prizes in 2026 for remote games of chance, remote games of skill and toto. Enacted cuts take it to 5% in 2027, 4.5% in 2028 and 4% in 2029. Tax is paid monthly by the 15th of the following month.
What licences does an online operator need?
An activity licence for the game type (games of chance, toto or games of skill) and a separate remote operating permit. State fees are EUR 47,940 for a games of chance activity licence, EUR 31,960 for toto, EUR 3,200 for games of skill, and EUR 3,200 per operating permit. Minimum share capital is EUR 1,000,000 for games of chance.
What is the minimum gambling age?
21 for games of chance, including online casino and poker, and for remote games of skill; 18 for toto and lotteries.
Can online casinos advertise in Estonia?
Only licensed operators, and only in limited places: at the gaming location, on the operator's own website, in certain travel terminals, ships and hotels, and by direct marketing the customer has asked for. Every advertisement must carry the statutory warning.
How does Estonia deal with unlicensed sites?
The Tax and Customs Board orders internet providers to block domains at DNS level and payment providers to freeze accounts used for illegal remote gambling. Its blocklist held 1,955 domains in July 2026.
How much does a gambling licence cost in Estonia?
For the Activity licence for games of chance (tegevusluba), the application fee is €47,940 (as of 1 Aug 2026). For the Activity licence for toto (betting), the application fee is €31,960 (as of 1 Aug 2026). For the Activity licence for games of skill, the application fee is €3,200 (as of 1 Aug 2026). The Licensing section lists all 6 licence types recorded for Estonia. Last verified 23 Sept 2026.
Is online gambling legal in Estonia?
Online casino and online sports betting are both legal for licensed operators in Estonia. The status of every vertical is at the top of this page. Last verified 23 Sept 2026.
How long does it take to get a gambling licence in Estonia?
Activity licence: decision within four months of a complete file and no later than six months after the application (s. 18(4)), including Financial Intelligence Unit approval within 60 days (s. 18(3¹)). Operating permit: within two months of a complete file and no later than four months after the application (s. 22(4)), extendable by up to two months for an expert assessment (s. 23(3)). Last verified 23 Sept 2026.

Events in Estonia

No upcoming events in Estonia are listed yet. See the full events calendar.

Past events

Glossary and directory

iGT coverage of Estonia

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

The Estonian Riigikogu has finalised a correction to the Gambling Tax Act, restoring a 5.5% levy on online casinos after a drafting error briefly left the sector untaxed. The new rules, effective from 1 March 2026, alongside upcoming crypto reporting requirements, signal a major push for fiscal transparency and the protection of cultural funding.

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. Gambling Act (Hasartmänguseadus), consolidated text in force from 1 January 2026 (RT I, 30.12.2025, 9)

    Riigi Teataja (State Gazette of Estonia) (translated)

    Tier 1Accessed 23 Sept 2026
  2. Gambling Tax Act (Hasartmängumaksu seadus), consolidated text in force 1 March to 31 December 2026 (RT I, 18.02.2026, 2)

    Riigi Teataja (State Gazette of Estonia) (translated)

    Tier 1Accessed 23 Sept 2026
  3. Act amending the Gambling Act and other Acts, adopted 3 December 2025 (RT I, 30.12.2025, 2)

    Riigi Teataja (State Gazette of Estonia) (translated)

    Tier 1Accessed 23 Sept 2026Published 30 Dec 2025
  4. Act amending the Gambling Tax Act, adopted 10 February 2026 (RT I, 18.02.2026, 1)

    Riigi Teataja (State Gazette of Estonia) (translated)

    Tier 1Accessed 23 Sept 2026Published 18 Feb 2026
  5. Act amending the Gambling Tax Act, adopted 20 June 2023 (RT I, 01.07.2023, 3)

    Riigi Teataja (State Gazette of Estonia) (translated)

    Tier 1Accessed 23 Sept 2026Published 1 Jul 2023
  6. Advertising Act (Reklaamiseadus), consolidated text in force from 16 March 2026, including s. 29² on gambling advertising

    Riigi Teataja (State Gazette of Estonia) (translated)

    Tier 1Accessed 23 Sept 2026
  7. State Fees Act (Riigilõivuseadus), consolidated text in force from 1 August 2026, ss. 260 and 261

    Riigi Teataja (State Gazette of Estonia) (translated)

    Tier 1Accessed 23 Sept 2026
  8. Money Laundering and Terrorist Financing Prevention Act (Rahapesu ja terrorismi rahastamise tõkestamise seadus), consolidated text in force from 21 July 2026

    Riigi Teataja (State Gazette of Estonia) (translated)

    Tier 1Accessed 23 Sept 2026
  9. For gambling operators

    Estonian Tax and Customs Board

    Tier 1Accessed 23 Sept 2026
  10. Applying for permits

    Estonian Tax and Customs Board

    Tier 1Accessed 23 Sept 2026
  11. List of legal gambling operators (last updated 18 September 2026)

    Estonian Tax and Customs Board

    Tier 1Accessed 23 Sept 2026
  12. Blocked gambling websites

    Estonian Tax and Customs Board

    Tier 1Accessed 23 Sept 2026
  13. Blocked illegal remote gambling server domain names (CSV, file dated 31 July 2026)

    Estonian Tax and Customs Board

    Tier 1Accessed 23 Sept 2026Published 31 Jul 2026
  14. Gambling operator reminder (tax returns, annual report, new platforms and games, ownership changes)

    Estonian Tax and Customs Board

    Tier 1Accessed 23 Sept 2026
  15. Reporting and access (EHMA electronic reporting and the HAMPI list of persons with restrictions on gambling)

    Estonian Tax and Customs Board

    Tier 1Accessed 23 Sept 2026
  16. Gambling tax

    Estonian Tax and Customs Board

    The page (last updated 6 January 2026) lists the 2026 remote rate of 5.5% for games of skill only. That reflects the wording of Gambling Tax Act s. 6(7) in force from 1 January to 28 February 2026; the Act of 10 February 2026 (RT I, 18.02.2026, 1) restored the rate for remote games of chance from 1 March 2026. The statute is followed here.

    Tier 1Accessed 23 Sept 2026
  17. Taxes and payments received into the state budget by month, January 2020 to July 2026 (CSV, updated 2 September 2026)

    Estonian Tax and Customs Board (translated)

    Tier 1Accessed 23 Sept 2026Published 2 Sept 2026
  18. Gambling organisation (Hasartmängukorraldus): policy page

    Ministry of Finance of Estonia (Rahandusministeerium) (translated)

    Tier 2Accessed 23 Sept 2026

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This page is industry reference information and not legal advice.

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