Kosovo: gambling regulation and licensing
Republic of Kosovo
- Online sports bettingProhibited
- Online casinoProhibited
- Online pokerProhibited
- Lottery and iLotteryProhibited
- Land-based (reference)Prohibited
- Regulator
- Not yet verified
- Headline tax
- Not yet verified
- Licence required
- Not yet verified
- Last verified
- 15 Oct 2026
Summary
Kosovo prohibits all gambling. Law No. 06/L-155 on the Prohibition of Games of Chance, adopted by the Assembly on 28 March 2019 and in force since 10 May 2019, prohibits and closes all games of chance throughout the territory and repealed Law No. 04/L-080, the 2012 law under which the Tax Administration (ATK) licensed lottery, casino, sports betting, slot and bingo operators. The prohibition has no exception. A Government draft in March 2019 would have spared the Kosovo Lottery, but the law as published does not, and the Ministry of Finance has since recorded that the Lottery was extinguished by it. With the licensing law repealed there is no gambling regulator and no licence to apply for. Online gambling is not mentioned separately in the 2019 law; it was already banned under the 2012 law, and the general prohibition now covers every form of game of chance. Organising unlicensed gambling, casino-type games or games of chance for gain is a crime under article 294 of the Criminal Code, with 6 months to 5 years in prison, or 2 to 12 years where the profit or loss exceeds €25,000. The Tax Administration revoked licences from the day the law took effect. In 2023 the Constitutional Court found that court rulings upholding one revocation breached the former licensee's property and fair trial rights, but it did not annul the law. A 2020 Ministry of Finance draft to re-establish a state lottery with exclusive rights went to public consultation and was not found to have been adopted. Press reporting in 2024 describes betting continuing through unlicensed sites accessed via local agents. No provision for blocking gambling websites or payments was found. In March 2026 the Tax Administration reminded residents that gambling winnings are taxable income.
Common pitfalls
Assuming the Kosovo Lottery survived the ban: the 2019 draft exempted it but the enacted law does not. Treating the 2012 law and its Tax Administration licences as current: both lapsed on 10 May 2019. Reading the absence of an online provision as a gap: the 2019 law closes all games of chance and the Criminal Code covers unlicensed organisation. Citing a ten-year term for the ban: the enacted law sets no end date.
Key facts
- Regulator
- Not yet verified
- Regulator type
- No dedicated regulator
- Headline tax
- Not yet verified
- Licence required
- Not yet verified
- Minimum age
- Not yet verified
- Tax base
- Not yet verified
- Capital
- Pristina
- Currency
- EUR
- Official languages
- Albanian, Serbian
How to get a gambling licence in Kosovo
Online casino and online sports betting are prohibited in Kosovo, so no licence currently permits offering them. The licensing regime as recorded is set out below.
Kosovo has no dedicated gambling regulator.
- Applications
- Closed at present
Built from the record on this page, last verified 15 Oct 2026. The Licensing and Taxation sections carry the full detail and sources.
Legal framework
Primary statutes
Law No. 06/L-155 on the Prohibition of Games of Chance
Ligji Nr. 06/L-155 për Ndalimin e Lojërave të Fatit
- Year
- 2019
- In force
- Yes
- Summary
- Three articles. Art. 1 prohibits and closes all games of chance throughout the territory of Kosovo; art. 2 repeals Law No. 04/L-080 on Games of Chance and its implementing acts; art. 3 brings it into force 15 days after publication. Adopted by the Assembly on 28 March 2019, published in Official Gazette No. 11 on 24 April 2019, in force 10 May 2019. The gazette lists no amending acts.
Kodi Nr. 06/L-074 Penal i Republikës së Kosovës, neni 294
- Year
- 2019
- In force
- Yes
- Summary
- Art. 294(2): anyone who, for unlawful material gain, organises, takes part in or helps to organise gambling, casino-type games or games of chance for which no licence, permit or concession has been granted is punished by 6 months to 5 years in prison; art. 294(3): 2 to 12 years where the profit or loss exceeds €25,000. Published in Official Gazette No. 2, 14 January 2019.
Law No. 04/L-080 on Games of Chance (repealed)
Ligji Nr. 04/L-080 për Lojërat e Fatit
- Year
- 2012
- In force
- No
- Summary
- Adopted 6 April 2012. Licensed lottery, casino, sports betting, slot and closed-venue bingo games through the Tax Administration, and banned electronic and online games over the internet (art. 4(5)). Repealed by Law No. 06/L-155 from 10 May 2019.
Key amendments
- 10 May 2019Law No. 06/L-155 enters into force, prohibiting all games of chance and repealing Law No. 04/L-080 and its implementing acts.
Pending legislation
Draft Law on the Lottery of the Republic of Kosovo
- Stage
- Public consultation by the Ministry of Finance from 11 August to 1 September 2020; no adoption by the Government or the Assembly was found.
- What it changes
- Would re-establish a state lottery as legal successor to the Kosovo Lottery, with the Government as shareholder, a Lottery Board, and exclusive rights to organise its games of chance without delegation to other entities.
Case law
Constitutional Court, case KI185/21 (CO COLINA), judgment of 8 February 2023
8 Feb 2023
A former sports betting licensee challenged art. 1 of Law No. 06/L-155 and the revocation of its licence. The Court found that the Supreme Court, Court of Appeals and Basic Court judgments upholding the revocation breached the right to property (art. 46) and the right to a fair trial (art. 31) and annulled them. The Court did not annul Law No. 06/L-155.
Licensing
- Licence required
- Not yet verified
- Application window
- Closed
- Local establishment required
- Not yet verified
- Local server required
- Not yet verified
- Barriers to entry
- No licence of any kind is available. Law No. 06/L-155 repealed the only licensing law and closes all games of chance, and the Tax Administration notified licensees that their licences were revoked with effect from 10 May 2019.
Taxation
- Headline GGR tax
- Not yet verified
- Effective date
- Not yet verified
- Player winnings tax
- The Tax Administration states that winnings from lotteries, betting, electronic games and similar digital activities are taxable income that the winner must declare and pay tax on (notice of 27 March 2026). The rate applied was not verified.
- Tax base
- Not yet verified
Enforcement
- ISP blocking
- Not yet verified
- DNS blocking
- Not yet verified
- Payment blocking
- Not yet verified
- App store takedowns
- Not yet verified
- Criminal penalties
- Organising, taking part in or helping to organise unlicensed gambling, casino-type games or games of chance for unlawful gain: 6 months to 5 years in prison; 2 to 12 years where the profit or loss exceeds €25,000 (Criminal Code art. 294(2) and (3)).
- Operator liability
- Any organisation of games of chance is unlawful under Law No. 06/L-155 and, for gain, a crime under Criminal Code art. 294(2). No statutory provision for blocking gambling websites or payments was found.
Notable actions
- Licensed gambling operators, including the applicant in Constitutional Court case KI185/2110 May 2019
The Tax Administration notified licensees that their gambling business licences were revoked from 10 May 2019, the day Law No. 06/L-155 entered into force.
Timeline
6 Apr 2012
Assembly adopts Law No. 04/L-080 on Games of Chance, with licensing by the Tax Administration and a ban on online games
26 Mar 2019
Government approves a draft law prohibiting all games of chance except the Kosovo Lottery
28 Mar 2019
Assembly adopts Law No. 06/L-155 on the Prohibition of Games of Chance, without the lottery exception
24 Apr 2019
Law No. 06/L-155 published in Official Gazette No. 11
10 May 2019
Prohibition enters into force; the Tax Administration revokes gambling licences from that day
11 Aug 2020
Ministry of Finance opens consultation on a draft Law on the Lottery of the Republic of Kosovo
8 Feb 2023
Constitutional Court decides case KI185/21, annulling court judgments that upheld a licence revocation without annulling the prohibition law
27 Mar 2026
Tax Administration reminds residents that winnings from lotteries, betting and electronic games are taxable income
Outlook
No bill to reopen any form of gambling was found before the Assembly. The only government proposal on record is the Ministry of Finance's 2020 draft Law on the Lottery of the Republic of Kosovo, which would restore a state lottery; it was consulted on in 2020 and its approval deadline was postponed later that year.
Frequently asked questions
- Is online gambling legal in Kosovo?
- No. Law No. 06/L-155 prohibits all games of chance throughout Kosovo, and no licensing regime remains. Online games were already banned under the repealed 2012 law.
- Is there a gambling regulator in Kosovo?
- No. The Tax Administration licensed gambling under Law No. 04/L-080 until that law was repealed in 2019. Enforcement now rests with the police and prosecutors under the Criminal Code.
- Does the state lottery still operate?
- No. The enacted prohibition has no lottery exception, and the Ministry of Finance records that the Kosovo Lottery was extinguished by Law No. 06/L-155. A 2020 draft to re-establish it was not found to have been adopted.
- What are the penalties for organising gambling?
- Under Criminal Code article 294, organising unlicensed gambling for gain carries 6 months to 5 years in prison, rising to 2 to 12 years where the profit or loss exceeds €25,000.
- Did the Constitutional Court overturn the ban?
- No. In case KI185/21 in 2023 it annulled court judgments that upheld one operator's licence revocation, finding breaches of property and fair trial rights, but it did not annul Law No. 06/L-155.
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. Tier 3: established trade press, used to find and date the primary source. Only tier 1 and tier 2 sources can support a fact on their own.
- Law No. 06/L-155 on the Prohibition of Games of Chance (Official Gazette No. 11, 24 April 2019)
Official Gazette of the Republic of Kosovo (gzk.rks-gov.net) (translated)
Tier 1Accessed 15 Oct 2026Published 24 Apr 2019 - Criminal Code of the Republic of Kosovo No. 06/L-074 (Official Gazette No. 2, 14 January 2019), art. 294
Official Gazette of the Republic of Kosovo (gzk.rks-gov.net) (translated)
Tier 1Accessed 15 Oct 2026Published 14 Jan 2019 - Constitutional Court of Kosovo, judgment in case KI185/21 (assessment of Law No. 06/L-155 and Supreme Court judgment ARJ. UZVP. no. 83/2021)
Constitutional Court of the Republic of Kosovo (translated)
Tier 1Accessed 15 Oct 2026Published 13 Mar 2023 - Law No. 04/L-080 on Games of Chance (repealed), including art. 4
Tax Administration of Kosovo (atk-ks.org) (translated)
Tier 1Accessed 15 Oct 2026 - Draft Law on the Prohibition of Games of Chance, approved by Government decision No. 02/95 of 26 March 2019
Office of the Prime Minister of Kosovo (translated)
The Government draft exempted the Kosovo Lottery; the law as adopted and published (06/L-155) has no exception. The record follows the published law.
Tier 2Accessed 15 Oct 2026Published 26 Mar 2019 - Public consultation: Draft Law on the Lottery of the Republic of Kosovo (11 August to 1 September 2020)
Government of Kosovo public consultation platform (konsultimet.rks-gov.net) (translated)
Tier 2Accessed 15 Oct 2026Published 11 Aug 2020 - Explanatory document for the Draft Law on the Lottery of the Republic of Kosovo
Ministry of Finance of Kosovo (konsultimet.rks-gov.net)
Tier 2Accessed 15 Oct 2026Published 11 Aug 2020 - Notice to taxpayers: declare and pay tax on winnings from lotteries and games of chance
Tax Administration of Kosovo (translated)
Tier 1Accessed 15 Oct 2026Published 27 Mar 2026 - Press release: €10,000 in fines for games of chance (Games of Chance Directorate action in Pristina)
Tax Administration of Kosovo (translated)
Tier 1Accessed 15 Oct 2026Published 12 May 2017 - Deadline for reopening betting points and games of chance in Kosovo postponed
Monitor (monitor.al) (translated)
Tier 3Accessed 15 Oct 2026Published 13 Nov 2020 - Banning games of chance: a lost bet
Radio Evropa e Lirë (RFE/RL) (translated)
Tier 3Accessed 15 Oct 2026Published 20 Mar 2024