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Sovereign state
Europe
ISO IE

Ireland: gambling regulation and licensing

  • Online sports bettingRegulated
  • Horse race bettingRegulated
  • Prediction marketsRegulated
  • Online casinoPre-regulation
  • Online pokerPre-regulation
  • Land-based (reference)Regulated
Regulator
Gambling Regulatory Authority of Ireland
Headline tax
Not yet verified
Licence required
Yes
Last verified
23 Sept 2026

Summary

Ireland is two years into replacing a patchwork of 1930s and 1950s law with a single modern regime. The Gambling Regulation Act 2024 created the Gambling Regulatory Authority of Ireland, which was established on 5 March 2025 and reports to the Minister for Justice, Home Affairs and Migration. The Act is being switched on in stages. Betting came first: applications opened on 9 February 2026, and GRAI remote betting and betting intermediary licences took effect on 1 July 2026, when the old Revenue licences expired. By 21 September 2026 the register listed 36 licences held by 35 companies, including bet365, Paddy Power, BoyleSports and Betfair. Licences last three years, and remote betting application fees run from €20,000 to €400,000 by turnover. Online casino and poker cannot yet be licensed; the GRAI expects to open gaming in 2027, and B2B and lottery licensing in 2028. Betting is taxed at 2% of stakes, and exchanges pay 25% of commission, collected by Revenue. Licensees already face a credit card ban, spending limit tools, identity and age checks before an account is opened, and a segregated customer account. The best known parts of the Act are not yet in force: the 05:30 to 21:00 broadcast advertising ban, the ban on targeted inducements, the sponsorship limits and the National Gambling Exclusion Register all await commencement. Enforcement against unlicensed operators has started, and Stake geo-blocked Ireland in September 2026 after GRAI engagement. The GRAI estimates total gross gambling revenue at between €1.17 billion and €2.57 billion in 2025.

Common pitfalls

Assuming the whole Act is in force: the advertising watershed, inducement ban, sponsorship rules and exclusion register are enacted but not commenced. Assuming online casino can be licensed: gaming licensing is not open and is expected in 2027. Treating a Revenue licence as sufficient: remote Revenue licences expired on 30 June 2026 with no bridging period. Overlooking prediction markets: the GRAI treats betting-type prediction markets as remote betting intermediaries that need a licence.

Key facts

Regulator
Gambling Regulatory Authority of Ireland (GRAI)
Regulator type
Dedicated regulator
Headline tax
Not yet verified
Licence required
Yes
Minimum age
18+
Tax base
Betting Duty (bets placed over the counter) and Remote Betting Duty (bets taken by remote means from persons in the State) are 2% of the amount of each bet, meaning the stake the bookmaker is entitled to keep if the bet loses; free and bonus bets are charged on the unit stake. Betting Intermediary Duty is 25% of the commission a remote betting intermediary charges persons in the State. On-course bets and tote bets taken in registered premises for Horse Racing Ireland or Greyhound Racing Ireland are exempt.
Capital
Dublin
Currency
EUR
Official languages
Irish, English

Licensing

Licence required
Yes
Application window
Open
Local establishment required
Not yet verified
Local server required
Not yet verified
Active licences
36 (as of 21 Sept 2026)
Notable licensees
Hillside (Europe) ENC (bet365), PPB Counterparty Services Limited (Paddy Power, Betfair), Betfair International plc (Betfair Exchange), Boylesports (Gibraltar) Limited, LC International Limited (Ladbrokes), WH Ireland Limited (William Hill), SBG Sports Ltd (Sky Bet), ElectraWorks Limited (Coral, bwin), Betway Limited
Certification requirements
The GRAI may set standards for gambling products and services and require their certification (sections 123 and 124), but those sections are not yet commenced.
Barriers to entry
Only betting can be licensed today; gaming follows in 2027 and B2B and lotteries in 2028. Applicants must publish a notice of intention to apply and pass suitability checks on fitness and probity, financial capacity and the lawful funding of winnings. Application fees run to €400,000 for the largest remote bookmakers. There were no bridging arrangements: Revenue remote licences expired on 30 June 2026.

Licence types

  • Remote betting licence

    Scope
    Betting by remote means (online and telephone), including pool betting.
    Term
    3 years
    Fee basis
    Application fee banded by turnover in the last financial year (or estimated first-year turnover): €20,000 below €250,000, rising to €400,000 at €200 million and above (S.I. No. 37 of 2026, Table C). An annual operating charge set by the GRAI under section 41 applies in addition.
    Renewal terms
    Renewal on application under section 115.

  • Remote betting intermediary licence

    Scope
    Betting exchanges and other platforms enabling people to bet with each other remotely; the GRAI treats betting-type prediction markets as intermediaries.
    Term
    3 years
    Fee basis
    Application fee banded by turnover: €20,000 below €275,000, rising to €230,000 at €24 million and above (S.I. No. 37 of 2026, Table D).
    Renewal terms
    Renewal on application under section 115.

  • In-person betting licence

    Scope
    Betting from one or more premises in Ireland, including pool betting.
    Term
    3 years
    Fee basis
    Application fee banded by turnover: €750 to €20,000 for betting at relevant premises (Table A), or €1,500 to €175,000 plus €1,200 per premises for other premises (Table B), under S.I. No. 37 of 2026.
    Renewal terms
    Renewal on application under section 115.

  • Remote gaming licence (not yet open)

    Scope
    Games prescribed by the GRAI provided by remote means, including online casino.
    Term
    3 years
    Fee basis
    Application fee already prescribed, banded by turnover: €20,000 below €200,000, rising to €450,000 at €50 million and above (S.I. No. 37 of 2026, Schedule 2, Table B). Applications expected in 2027.

  • Business to Business licence (not yet open)

    Scope
    Sale or supply of gambling products (machines, equipment, software) and gambling related services such as odds, hosting, risk and fraud management.

  • Lottery and charitable or philanthropic licences (not yet open)

    Scope
    Lotteries other than the National Lottery, and gambling for charitable or philanthropic purposes.

Taxation

Headline GGR tax
Not yet verified
Effective date
Not yet verified
Turnover tax
2%
Withholding mechanism
Quarterly returns and payments to Revenue for periods ending 31 March, 30 June, 30 September and 31 December. A relief under section 68A of the Finance Act 2002 reduces betting duties by up to €50,000 per calendar year, subject to EU de minimis State aid limits.
Tax base
Betting Duty (bets placed over the counter) and Remote Betting Duty (bets taken by remote means from persons in the State) are 2% of the amount of each bet, meaning the stake the bookmaker is entitled to keep if the bet loses; free and bonus bets are charged on the unit stake. Betting Intermediary Duty is 25% of the commission a remote betting intermediary charges persons in the State. On-course bets and tote bets taken in registered premises for Horse Racing Ireland or Greyhound Racing Ireland are exempt.

Earmarked levies

  • Betting Intermediary Duty: 25% of commission charged to persons in the State (Exchequer, collected by Revenue)
  • Social Impact Fund contribution: A percentage of licensee turnover to be set by ministerial regulations under section 54(3); not yet set (Social Impact Fund administered by the GRAI for gambling harm research, education and treatment)
  • GRAI operating charge: Set by the GRAI with ministerial consent under section 41, having regard to licence type and turnover (Gambling Regulatory Authority of Ireland)

Compliance

Minimum age
18+
National self-exclusion
Not yet verified
KYC timing
Before a gambling account is opened
AML regime
Licensees are subject to the Criminal Justice (Money Laundering and Terrorist Financing) Act 2010 and must report suspicious gambling patterns to the GRAI and to the Garda Síochána (section 156). The GRAI is preparing to become the competent authority under the 2010 Act; that function (section 15(1)(l)) is not yet commenced.
AML supervisor
Anti-Money Laundering Compliance Unit, Department of Justice, Home Affairs and Migration, pending transfer to the GRAI
Deposit limits
Licensees must offer a facility to set a monetary limit on spending per activity or overall; the limit cannot be removed or raised during the period the customer sets, and any excess must be refunded within 7 days (section 164). The GRAI may also cap deposits by regulation (section 170); no such regulations have been made.
KYC requirements
A remote licensee may not open a gambling account until it has verified identity and that the applicant is 18 or over, using photo ID showing name, address and date of birth, or photo ID plus two proofs of address (section 169); S.I. No. 315 of 2026 adds photo ID with one proof of address and a recent bank, building society or credit union statement.
Stake limits
No statutory stake limit on betting. For games and lotteries, Schedule 3 of the Act sets maximum stakes and winnings (for a relevant game, €10 and €3,000) as a condition of every B2C licence (section 131(d)); as enacted, these would apply to online casino once gaming licences are issued.
Reporting obligations
Licensees must keep records and accounts (section 152), notify the GRAI of changes (section 153), notify suspicious gambling patterns and withhold the related winnings until cleared (section 156), and furnish compliance reports on request (section 188), through the GRAI regulatory submissions portal.
Game content restrictions
The GRAI may prescribe days or hours during which remote gambling may not be provided (section 175); none has been prescribed.

Advertising

Advertising permitted
Yes
Watershed
Enacted but not yet commenced: section 149 would prohibit arrangements to advertise on broadcast, audiovisual on-demand and on-demand sound services between 05:30 and 21:00, confining such advertising to 21:00 to 05:30.
Affiliate rules
Affiliates are not separately licensed. A licensee that causes another person to advertise on its behalf must ensure that advertising meets the licensee obligations (section 143).
Sponsorship rules
Enacted but not yet commenced: section 159 would bar B2C and B2B licensees from sponsoring events where most participants or attendees are children, events aimed at children, organisations, clubs or teams with child members or their premises, and public activities that appeal to children. Section 151 would ban branded clothing and merchandise intended for children.
Celebrity and influencer rules
Enacted but not yet commenced: under section 146 a licensee could advertise through an influencer on social media or a video-sharing platform only to people who have an account with that person and have subscribed to or follow the licensee account.
Social media rules
Enacted but not yet commenced: advertising on social media and video-sharing platforms is limited to subscribers of the licensee account (section 146), and advertising by email, text or other electronic communication requires the recipient consent and an easy opt-out (section 147).
Bonus advertising rules
Enacted but not yet commenced: section 157 would ban inducements offered to a person or specific group of persons and allow the Minister to regulate or ban inducements offered to the general public. Separately, section 164(3) (in force) bars a licensee from inviting a customer to gamble while a monetary limit set by that customer applies.
Mandatory warnings
The GRAI must make regulations requiring certain matters to be included in advertisements (section 144(1)); none has been made.
Penalties for breach
Once commenced, some breaches are criminal offences, including the branded clothing, inducement and sponsorship provisions (sections 151, 157 and 159: a class A fine or up to 12 months summarily, or a fine or up to 5 years on indictment). Any breach of a licensee obligation, including the advertising rules in sections 143 to 149, can also be met with administrative sanctions up to €20 million or 10% of turnover, whichever is greater, and the GRAI may seek a High Court order to stop advertising (section 150).

Restrictions

  • The advertising, sponsorship, branded merchandise and inducement provisions of the Gambling Regulation Act 2024 (sections 143 to 151, 157 and 159) are enacted but not commenced as of 23 September 2026; the GRAI says they will apply from a date to be confirmed, with advance notice to licensees.
  • Once commenced, section 148 bars advertising likely to portray gambling as attractive to children, encourage children to gamble, exploit their vulnerability, encourage excessive or compulsive gambling, or mislead about the social or financial advantages of gambling.
  • Once commenced, section 149 bars licensees from arranging advertising with broadcasters, audiovisual on-demand services or on-demand sound services between 05:30 and 21:00.
  • Once commenced, section 145 limits advertising on on-demand services to users who hold an account with the service.
  • The GRAI may make regulations on the content, timing, placement, frequency and duration of advertisements (section 144).
  • Until then, the GRAI directs complaints about advertising by unlicensed entities to the Advertising Standards Authority, which applies its code.

Payments

Credit card ban
Yes
Crypto stance
Not yet verified
Payment blocking regime
The High Court may, on application by the GRAI, order banks not to receive or make payments for an unlicensed operator and order refunds to customers (section 75, in force since 5 February 2026). Voluntary card gambling blocks are offered by AIB, Bank of Ireland, EBS, PTSB and Revolut.
Withdrawal timeframe rules
No fixed payout period. Licensees must not unreasonably withhold winnings (section 155) and must hold customer funds and unpaid winnings in a Segregated Customer Account (section 135).

Enforcement

ISP blocking
Yes
DNS blocking
Not yet verified
Payment blocking
Yes
App store takedowns
Yes
Administrative penalties
Notices of non-compliance, licence conditions, suspension or revocation, and financial penalties up to €20 million or 10% of turnover, whichever is greater (section 206), imposed through independent adjudication with appeal to an Appeals Panel or the Circuit Court.
Criminal penalties
Providing betting without a licence: a class A fine or up to 12 months on summary conviction, or a fine or up to 8 years on indictment (section 67(4)).
Operator liability
The GRAI can apply to the High Court for orders requiring an unlicensed operator to cease, internet service providers and app stores to block access, banks to stop payments, assets to be frozen and customers to be refunded (section 75).

Notable actions

  • Stake14 Sept 2026

    Reported to have geo-blocked Ireland after GRAI engagement, without a court order; the GRAI said it is working to have Irish customers refunded all deposits and that two prediction markets had also geo-blocked.

  • Soft2Bet-linked websites (145 sites)27 Jul 2026

    GRAI reviewing the sites after reports that they accepted Irish customers without a licence or age checks; the GRAI said it has live investigations with a view to prosecutions.

  • Polymarket27 Jul 2026

    Geo-blocked users in Ireland after the GRAI wrote to it stating that betting-type prediction markets need a remote betting intermediary licence.

Market data

Figures on this record are drawn from official regulator data.

Online GGR
Not yet verified
Reporting year
2026
Licensed operators
35

Timeline

  1. 23 Oct 2024

    Gambling Regulation Act 2024 signed into law

  2. 5 Mar 2025

    GRAI established and first provisions commenced

  3. 5 Feb 2026

    Commencement order brings in betting licensing, enforcement and most licensee obligations

  4. 9 Feb 2026

    GRAI opens applications for remote, intermediary and in-person betting licences; fees and three-year term prescribed

  5. 24 Apr 2026

    Complaints procedures regulations take effect

  6. 30 Jun 2026

    Revenue remote bookmaker and intermediary licences expire; Social Impact Fund chapter fully commenced

  7. 1 Jul 2026

    First GRAI remote betting and betting intermediary licences take effect

  8. 6 Jul 2026

    Identity and age verification regulations made

  9. 30 Jul 2026

    GRAI publishes its first annual report

  10. 30 Nov 2026

    Revenue bookmaker licences for betting shops expire

Outlook

Watch for the ministerial order commencing the advertising, inducement and sponsorship provisions, which the GRAI says will come with advance notice; the go-live of the National Gambling Exclusion Register, which has no date yet; the regulations setting the Social Impact Fund contribution rate; the expiry of Revenue bookmaker licences for betting shops on 30 November 2026; and the opening of remote gaming licensing, which the GRAI puts in 2027. The first prosecutions or court orders against unlicensed operators would test the enforcement powers in section 75.

Frequently asked questions

Who regulates gambling in Ireland?
The Gambling Regulatory Authority of Ireland (GRAI), established on 5 March 2025 under the Gambling Regulation Act 2024. Revenue still collects betting duties, and gaming and lottery permits and licences are issued under the 1956 Act until the GRAI takes them over.
Can online casinos get a licence in Ireland?
Not yet. The remote gaming licence exists in the Act but is not commenced, and the GRAI expects to open gaming licensing in 2027. Only betting licences are available today.
What is the betting tax in Ireland?
Betting Duty and Remote Betting Duty are 2% of the amount staked, and Betting Intermediary Duty is 25% of commission charged by exchanges. On-course and certain tote bets are exempt. Licensees will also pay a Social Impact Fund contribution once the Minister sets the rate.
Is the 9pm gambling advertising watershed in force?
No. Section 149 bans broadcast and on-demand advertising between 05:30 and 21:00, but it and the other advertising, inducement and sponsorship provisions have not been commenced. The GRAI says it will give licensees advance notice.
How much does a GRAI remote betting licence cost?
The application fee is banded by turnover, from €20,000 below €250,000 up to €400,000 at €200 million and above. Licences last three years, and an annual operating charge set by the GRAI applies.
Do prediction markets need a licence in Ireland?
The GRAI says prediction markets that provide betting activities are remote betting intermediaries and need a licence, and that unlicensed platforms should block users in Ireland or face enforcement.

iGT coverage of Ireland

Sources

  1. Gambling Regulatory Authority of Ireland (GRAI)

    Gambling Regulatory Authority of Ireland

    Tier 1Accessed 23 Sept 2026
  2. Gambling Regulation Act 2024 (No. 35 of 2024), as enacted

    Houses of the Oireachtas

    Tier 1Accessed 23 Sept 2026Published 23 Oct 2024
  3. Gambling Regulation Act 2024: commencement, amendments and SIs made under the Act (Legislation Directory)

    Irish Statute Book (Office of the Attorney General)

    Tier 1Accessed 23 Sept 2026
  4. S.I. No. 57 of 2025, Gambling Regulation Act 2024 (Commencement) Order 2025

    Irish Statute Book (Office of the Attorney General)

    Tier 1Accessed 23 Sept 2026Published 28 Feb 2025
  5. S.I. No. 58 of 2025, Gambling Regulation Act 2024 (Establishment Day) Order 2025

    Irish Statute Book (Office of the Attorney General)

    Tier 1Accessed 23 Sept 2026Published 28 Feb 2025
  6. S.I. No. 31 of 2026, Gambling Regulation Act 2024 (Commencement) Order 2026

    Irish Statute Book (Office of the Attorney General)

    Tier 1Accessed 23 Sept 2026Published 5 Feb 2026
  7. S.I. No. 37 of 2026, Gambling (Licence Application Fees) Regulations 2026

    Irish Statute Book (Office of the Attorney General)

    Tier 1Accessed 23 Sept 2026Published 9 Feb 2026
  8. S.I. No. 38 of 2026, Gambling (Licensing of Gambling Activities) Regulations 2026

    Irish Statute Book (Office of the Attorney General)

    Tier 1Accessed 23 Sept 2026Published 9 Feb 2026
  9. S.I. No. 170 of 2026, Gambling (Complaints Procedures) Regulations 2026

    Irish Statute Book (Office of the Attorney General)

    Tier 1Accessed 23 Sept 2026Published 23 Apr 2026
  10. S.I. No. 304 of 2026, Gambling Regulation Act 2024 (Commencement) (No. 2) Order 2026

    Irish Statute Book (Office of the Attorney General)

    Tier 1Accessed 23 Sept 2026Published 26 Jun 2026
  11. S.I. No. 315 of 2026, Gambling Regulation Act 2024 (Verification of Identity and Age) Regulations 2026

    Irish Statute Book (Office of the Attorney General)

    Tier 1Accessed 23 Sept 2026Published 6 Jul 2026
  12. Business to Consumer Licenses (B2C), including the GRAI position on prediction markets

    Gambling Regulatory Authority of Ireland

    Tier 1Accessed 23 Sept 2026
  13. Business to Business Licences (B2B)

    Gambling Regulatory Authority of Ireland

    Tier 1Accessed 23 Sept 2026
  14. Existing Licensees (bodies that continue to license until the Act is commenced)

    Gambling Regulatory Authority of Ireland

    Tier 1Accessed 23 Sept 2026
  15. Enforcement

    Gambling Regulatory Authority of Ireland

    Tier 1Accessed 23 Sept 2026
  16. Licence register (full register CSV, last updated 21 September 2026)

    Gambling Regulatory Authority of Ireland

    Tier 1Accessed 23 Sept 2026
  17. Commencement of Gambling Regulatory Authority of Ireland Remote Betting Licences

    Gambling Regulatory Authority of Ireland

    Tier 1Accessed 23 Sept 2026Published 30 Jun 2026
  18. Minister O'Callaghan signs Commencement Order for Licensing to open

    Gambling Regulatory Authority of Ireland

    Tier 1Accessed 23 Sept 2026Published 4 Feb 2026
  19. GRAI Compliance Webinar slide deck, 17 June 2026 (licensing phases and commenced obligations)

    Gambling Regulatory Authority of Ireland

    Tier 1Accessed 23 Sept 2026Published 17 Jun 2026
  20. Guidance on Advertising, Branded Clothing and Sponsorship obligations

    Gambling Regulatory Authority of Ireland

    Tier 1Accessed 23 Sept 2026
  21. GRAI Annual Report 2025

    Gambling Regulatory Authority of Ireland

    Tier 2Accessed 23 Sept 2026Published 30 Jul 2026
  22. GRAI announces partnership with Advertising Standards Authority

    Gambling Regulatory Authority of Ireland

    Tier 1Accessed 23 Sept 2026Published 5 Feb 2025
  23. PTSB launches new in-app gambling block

    Gambling Regulatory Authority of Ireland

    Tier 1Accessed 23 Sept 2026Published 25 Jul 2025
  24. Excise Duty rates: Betting Duty

    Revenue Commissioners

    Tier 1Accessed 23 Sept 2026Published 5 Dec 2025
  25. Tax and Duty Manual: Betting Duties, Returns and Payments (reviewed August 2026)

    Revenue Commissioners

    Tier 1Accessed 23 Sept 2026
  26. 'World's largest' betting website closed to Irish users after regulator action

    The Irish Times

    Tier 3Accessed 23 Sept 2026Published 14 Sept 2026
  27. Gambling watchdog opens investigation into Soft2Bet websites

    The Irish Times

    Tier 3Accessed 23 Sept 2026Published 27 Jul 2026

Spotted something out of date? Report a correction.

This page is industry reference information and not legal advice.

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