Latvia: gambling regulation and licensing

Latvia licenses online gambling under the Gambling and Lotteries Law, in force since 1 January 2006, which from the start allowed slot games, roulette, card and dice games, bingo, betting and totalisator to be offered remotely. Since 1 April 2026 the State Revenue Service (VID) licenses and supervises the sector: the Lotteries and Gambling Supervisory Inspection was merged into it that day, and its work passed to two units of the service's non-financial sector supervision department. An operator needs a gambling organisation licence and a separate interactive gambling licence naming its websites. The organisation licence costs EUR 200,000 for an online-only operator, or EUR 427,000 if it also covers land-based gambling, plus EUR 45,000 a year to re-register. Applicants must be companies registered in Latvia with paid-up share capital of at least EUR 1.4 million, and player funds must run through a Latvian bank account. The VID register listed 20 licensed gambling organisers on 1 June 2026. National lotteries, online included, are a state monopoly of Latvijas Loto. The minimum age is 18. Remote gambling of every kind, including remote betting, is taxed at 15% of stakes less winnings, up from 12% on 1 January 2026. Land-based betting pays 18% and bingo 12%, while slots and tables pay fixed annual amounts. Gambling advertising is banned outside venues, with a narrow exception from April 2026 for betting brand logos in adult sport. Unlicensed sites are blocked, banks may not serve listed operators, and players on unlicensed sites can be fined. A government bill to raise the gambling age to 21 has been in committee since September 2024.

Regulator

State Revenue Service (VID)

Regulator type

Government ministry

Headline tax

15% GGR

Licence required

Yes

Minimum age

18+

Tax base

Remote gambling of every type, including remote betting: 15% of revenue from organising the game (Law on Lottery and Gambling Fee and Tax, art. 3(5)), which is stakes paid in and accepted less winnings paid, plus commission on card games between players (Cabinet Regulation No 67, para. 2.9.3). Land-based: betting, totalisator and phone games 18% of stakes less winnings; bingo 12% of card sales less winnings; EUR 7,440 a year per slot machine seat and EUR 40,440 a year per roulette, card or dice table, paid monthly at one twelfth. Lotteries: 15% of ticket sales, or of sales less winnings where the prize fund exceeds 60%, and of interactive lottery sales less winnings paid (art. 7).

Capital

Riga

Currency

EUR

Official languages

Latvian

Built from the record on this page, last verified 23 Sept 2026. The Licensing and Taxation sections carry the full detail and sources.

Licence required

Yes

Application window

Rolling

Local establishment required

Yes

Local server required

No

Active licences

20 (as of 1 Jun 2026)

Typical time to licence

Statutory deadlines: gambling organisation licence decision within 90 days of the application or of further information requested (art. 13); interactive gambling licence within 60 days, or 30 days for remote bet acceptance (art. 48); venue licence within 30 days (art. 28). The fee is due within 10 working days of the decision and the licence issues after payment (art. 19).

Bank guarantee or bond

No bond. The applicant must be a company registered in Latvia with paid-up share capital of at least EUR 1,400,000 (art. 8(1)), and must show the documented origin of the money invested in its capital (arts. 11 and 15).

Notable licensees

SIA "OPTIBET" (optibet.lv), SIA "PAF Latvija" (pafbet.lv), SIA "Olybet Latvia" (olybet.lv), SIA "Latsson Licensing" (betsafe.lv, triobet.lv), SIA "Tonybet" (tonybet.lv), SIA "LVBet" (lvbet.lv), SIA "Joker.lv" (joker.lv), SIA "NB" (casino777.lv), SIA "ALFOR" (fenikss.lv), SIA "OLYMPIC CASINO LATVIA"

Certification requirements

The interactive gambling system must be certified by a certification body accredited in Latvia or in another EU, EEA or EFTA state (art. 4(4)); the application includes its opinion on security against outside influence on results and on personal data protection (art. 47(1)(4)). Slot machines and their game programs must be registered with and certified for the State Revenue Service (art. 4).

Barriers to entry

Foreign shareholders may hold no more than 49% of capital unless they are residents of the EU, EEA or OECD (art. 8(2)); at least half of the supervisory and management board members must be EU, EEA or OECD taxpayers (art. 9(1)), and board members and the auditor must have an unblemished reputation. The State Revenue Service may refuse a licence for tax debts, false information, capital of unproven origin or an economically unfounded development plan (art. 15). Players' money must pass through an account at a credit institution registered in Latvia (arts. 47(1)(2) and 53(3)). A licence from another EU state gives no right to serve Latvian players.

Headline GGR tax

15% GGR

Effective date

1 Jan 2026

Player winnings tax

Personal income tax applies to winnings above EUR 3,000 in a year: 25.5% on the part up to EUR 105,300 and 33% above it, with a further 3% where total annual income exceeds EUR 200,000, according to State Revenue Service guidance for 2025. The operator withholds the tax when a single payout, or winnings in one visit, exceed EUR 3,000.

Withholding mechanism

The licensed operator is the taxpayer (art. 1). It files a monthly lottery and gambling tax return through the State Revenue Service Electronic Declaration System within 15 days of the month end and pays by the 23rd of the following month into the single tax account (art. 10). Concealing a taxable object or giving false information incurs a penalty of 100% of the tax, or 250% for a repeat within three years (art. 13).

Tax base

Remote gambling of every type, including remote betting: 15% of revenue from organising the game (Law on Lottery and Gambling Fee and Tax, art. 3(5)), which is stakes paid in and accepted less winnings paid, plus commission on card games between players (Cabinet Regulation No 67, para. 2.9.3). Land-based: betting, totalisator and phone games 18% of stakes less winnings; bingo 12% of card sales less winnings; EUR 7,440 a year per slot machine seat and EUR 40,440 a year per roulette, card or dice table, paid monthly at one twelfth. Lotteries: 15% of ticket sales, or of sales less winnings where the prize fund exceeds 60%, and of interactive lottery sales less winnings paid (art. 7).

Minimum age

18+

National self-exclusion

Register of persons who have excluded themselves from gambling and interactive lotteries (PIPARS), kept by the State Revenue Service; minimum term 12 months (art. 4.1(3)) (mandatory)

KYC timing

Before play: registration and identification precede the right to take part (art. 53(1)(1)), with a check against the self-exclusion register (art. 53(1)(6)).

AML regime

Lottery and gambling organisers are obliged entities under the AML Law (art. 3) and must apply customer due diligence, including to a transaction of EUR 2,000 or more, whether a win, a purchase of playing means or a currency exchange, in one or several linked operations (art. 11(1)(4)).

AML supervisor

State Revenue Service (AML Law, art. 45(2)(7)), which took over from the Lotteries and Gambling Supervisory Inspection under the amendments in force from 1 April 2026.

Source of funds thresholds

EUR 2,000 per transaction or linked transactions (AML Law, art. 11(1)(4)).

Central monitoring system

Land-based slot machines must be connected online to the State Revenue Service unified control and supervision system (art. 24(2)). For remote gambling the law requires unhindered access for State Revenue Service officials to the game software and accounting records (art. 53(1)(4)), not a real-time feed.

Data localisation

No requirement for gambling servers to be in Latvia: the operator reports the country and address of its equipment and the security measures (art. 53(5)). Interactive lottery hardware holding player identity and payment data must be in Latvia (art. 80(5)).

KYC requirements

Each player must register before being allowed to play (art. 53(1)(1)), giving name, surname, personal identity code, date of birth and the number of the account used to fund play (art. 54.1(4)). The operator keeps a player register and an audit trail of every payment in and out, for five years after the last change to the account (art. 54.1(6) and (7)), and must give the State Revenue Service access to it (art. 54.1(5)).

Stake limits

Not yet verified

Mandatory player messaging

The website must show the operator's name, legal address and licence number, the games it may offer, the rules, the ban on under-18s and a warning that gambling can be addictive (art. 53(2)). Operators must publish information on registering for self-exclusion and on the harms of excessive gambling (art. 4.1(9)); casinos and gaming halls must display an addiction warning and a self-test and say where to seek help (art. 37(1)(6)).

Reporting obligations

Monthly tax return (Law on Lottery and Gambling Fee and Tax, art. 10). Within 15 days of each quarter, a statement of stakes received and winnings paid, with a bank statement for the player account, via the Electronic Declaration System (art. 53(6)); a quarterly report on gambling operations within 20 days (art. 84(2)). Changes to licensing documents within five working days, and to capital or shareholders within five working days of registration (art. 36(4)). A new responsible person must be notified within three working days (art. 51(5)).

Game content restrictions

Only the games listed in the law may be offered (art. 3(2)). Interactive roulette, card and dice games must return at least 80% of stakes (art. 45); slot games at least 80%, betting, totalisator and bingo at least 50%, and phone games at least 45% (art. 41(1)(7)). Totalisator on events already decided or known to a party is prohibited (art. 1(18)). Operators may not lend to players (art. 41(3)).

Advertising permitted

No

Affiliate rules

The law has no affiliate licensing or registration regime. The art. 41(5) prohibition applies to the advertising itself, whoever publishes it, and the only permitted display outside venues is the betting trade mark exception.

Sponsorship rules

Only Latvian-licensed betting and totalisator operators, and only their registered figurative trade marks, in adult sport as listed in art. 41(5.1). The Cabinet of Ministers must assess the effect of this exception on society and on tax receipts, and the scope to direct extra gambling revenue to elite sport, by 1 May 2027 (transitional provision 36).

Social media rules

No separate provision; the art. 41(5) prohibition is not limited to any medium.

Bonus advertising rules

Free play offered as a gift, prize or compensation for a purchase is prohibited (art. 41(6)); the fine for a legal person is 1,400 fine units, EUR 7,000 (art. 89(12)).

Mandatory warnings

Where a betting trade mark is shown at a sports venue or in a sponsorship notice, a clearly visible notice must state that gambling is allowed only from 18 and give information on the self-exclusion register, including the web address for registering (art. 41(5.3)).

Credit card ban

Not yet verified

Crypto stance

Not addressed

Permitted methods

Accounts at credit institutions registered in Latvia

Payment blocking regime

The State Revenue Service decides that credit institutions and payment institutions may not deal with named unlicensed interactive gambling operators, relying on the Gambling and Lotteries Law, art. 44.2 of the Payment Services and Electronic Money Law and art. 65(4) of the Credit Institution Law, and publishes the register of blocked companies: 597 entries on 31 July 2026.

Withdrawal timeframe rules

Winnings up to EUR 720 are paid immediately, above EUR 720 and up to EUR 14,300 within one working day, and above EUR 14,300 within 30 days in no more than two payments (art. 36(3)). On request, account balances go back only to the credit institution account from which stakes were funded (arts. 53(1)(3) and 53(4)).

Currency restrictions

Settlements with players must use an account opened at a credit institution registered in Latvia (art. 53(3)); using an account not notified to the State Revenue Service is a ground for cancelling the licence (art. 87(1)(10)).

ISP blocking

Yes

DNS blocking

Not yet verified

Payment blocking

Yes

App store takedowns

Not yet verified

Blocklist size

4,081 (as of 1 Jul 2026)

Administrative penalties

Fines under Gambling and Lotteries Law art. 89 (one fine unit is EUR 5): organising gambling or providing gambling services without a licence, 400 units (EUR 2,000) for an individual and 3,000 units (EUR 15,000) for a company; admitting minors, failing to keep out self-excluded players, paying winnings late, paying out to a different account or offering free play as a prize, 1,400 units (EUR 7,000); player register breaches, 100 to 1,400 units. Licences can be suspended until a breach is cured (art. 86) or cancelled, for example for tax arrears over 30 days or use of an unnotified player account (art. 87). Tax concealment carries a penalty of 100% of the tax, or 250% on repetition (Law on Lottery and Gambling Fee and Tax, art. 13).

Operator liability

Unlicensed operators are fined (art. 89(13)), their websites blocked on State Revenue Service decisions under the Gambling and Lotteries Law and art. 110 of the Electronic Communications Law, and banks and payment institutions barred from serving them. The regulator reported 4,081 blocking decisions covering 4,081 domain names and 593 legal persons from 1 August 2014 to 1 July 2026, 106 of them in 2026.

Player liability

Taking part in unlicensed interactive gambling or lotteries is prohibited (art. 3.1) and fined at 14 to 70 fine units, EUR 70 to EUR 350 (art. 89(14)).

Figures on this record are drawn from official regulator data.

Online GGR

€170,655,000 as of 31 Dec 2025

Reporting year

2025

Year-on-year growth

10.9%

Online share of gambling

57%

Licensed operators

17

1. 17 Nov 2005

   Saeima adopts the Gambling and Lotteries Law

2. 1 Jan 2006

   Gambling and Lotteries Law in force, including interactive gambling and the ban on advertising outside venues

3. 1 Aug 2014

   First decision blocking an unlicensed online gambling operator

4. 1 Jan 2020

   National self-exclusion register starts to apply

5. 17 Apr 2021

   Advertising ban extended to interactive gambling websites; new administrative offences chapter, including fines for players on unlicensed sites

6. 13 Aug 2024

   Cabinet approves the bill to raise the gambling age to 21

7. 26 Sept 2024

   Bill 705/Lp14 referred to the Saeima Budget and Finance (Taxation) Committee

8. 1 Jan 2025

   Lottery tax rises from 10% to 15%

9. 3 Dec 2025

   Saeima adopts amendments transferring gambling supervision to the State Revenue Service

10. 1 Jan 2026

    Remote gambling tax rises from 12% to 15%; land-based betting to 18%, bingo to 12%

11. 1 Apr 2026

    Lotteries and Gambling Supervisory Inspection merged into the State Revenue Service; betting trade marks allowed in adult sport

12. 1 May 2027

    Deadline for the Cabinet assessment of the betting trade mark exception in sport

Bill 705/Lp14, which would raise the gambling age to 21, cap interactive play at 21 hours in any 24 and require risk monitoring systems, has been with the Saeima Budget and Finance (Taxation) Committee since 26 September 2024 without a first reading. Licences issued by the former Inspection remain valid until their re-registration dates, so operators will pass through their first State Revenue Service re-registration over the coming year. The Cabinet must report by 1 May 2027 on the effect of the new betting trade mark exception in sport. The regulator publishes quarterly revenue data; interactive revenue in the first half of 2026 was 13.4% above a year earlier.

Who regulates gambling in Latvia?

The State Revenue Service (VID) since 1 April 2026, when the Lotteries and Gambling Supervisory Inspection was merged into it. The VID licenses operators, supervises them, keeps the self-exclusion register, blocks unlicensed sites and is the AML supervisor for the sector. Local governments approve land-based venues.

What is the online gambling tax rate?

15% of stakes paid in less winnings paid, plus commission on player-versus-player card games, for all remote gambling including remote betting, since 1 January 2026. It was 12% before. Tax is paid monthly by the 23rd of the following month.

What does an online licence cost?

A gambling organisation licence limited to interactive gambling costs EUR 200,000, or EUR 427,000 if it also covers land-based gambling, and EUR 45,000 a year to re-register. The interactive gambling licence itself carries no separate fee. The company must be registered in Latvia with paid-up share capital of at least EUR 1.4 million.

Can gambling be advertised in Latvia?

Not outside gambling venues. Since 1 April 2026 licensed betting operators may show their registered figurative trade marks in adult sport, with an 18+ notice and self-exclusion register details, but may not invite anyone to gamble.

Is it an offence to play on an unlicensed site?

Yes. Taking part in unlicensed interactive gambling is prohibited and fined at 14 to 70 fine units, EUR 70 to EUR 350. The State Revenue Service also blocks unlicensed sites and bars banks and payment institutions from serving listed operators.

What is the minimum gambling age?

18 for all gambling, including online. Bill 705/Lp14 would raise it to 21 but has not had a first reading in the Saeima.

Is online gambling legal in Latvia?

Online casino and online sports betting are both legal for licensed operators in Latvia. 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 Latvia?

Statutory deadlines: gambling organisation licence decision within 90 days of the application or of further information requested (art. 13); interactive gambling licence within 60 days, or 30 days for remote bet acceptance (art. 48); venue licence within 30 days (art. 28). The fee is due within 10 working days of the decision and the licence issues after payment (art. 19). Last verified 23 Sept 2026.

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

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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 and Lotteries Law (Azartspēļu un izložu likums), consolidated text in force from 1 April 2026

   Likumi.lv (official publisher Latvijas Vestnesis) (translated)

   Tier 1Accessed 23 Sept 2026
2. Gambling and Lotteries Law, original text in force 1 January to 3 July 2006

   Likumi.lv (official publisher Latvijas Vestnesis) (translated)

   Tier 1Accessed 23 Sept 2026Published 7 Dec 2005
3. Gambling and Lotteries Law, text in force 17 April 2021 to 31 December 2024

   Likumi.lv (official publisher Latvijas Vestnesis) (translated)

   Tier 1Accessed 23 Sept 2026
4. Amendments to the Gambling and Lotteries Law, adopted 3 December 2025, in force 1 April 2026 (Latvijas Vēstnesis 244, 18.12.2025)

   Likumi.lv (official publisher Latvijas Vestnesis) (translated)

   Tier 1Accessed 23 Sept 2026Published 18 Dec 2025
5. Law on Lottery and Gambling Fee and Tax (Par izložu un azartspēļu nodevu un nodokli), consolidated text in force from 1 April 2026

   Likumi.lv (official publisher Latvijas Vestnesis) (translated)

   Tier 1Accessed 23 Sept 2026
6. Cabinet Regulation No 67 of 4 February 2020 on lottery and gambling tax return forms and how to complete them

   Likumi.lv (official publisher Latvijas Vestnesis) (translated)

   Tier 1Accessed 23 Sept 2026
7. Law on the Prevention of Money Laundering and Terrorism and Proliferation Financing, consolidated text in force from 1 July 2026, arts. 3, 11 and 45

   Likumi.lv (official publisher Latvijas Vestnesis) (translated)

   Tier 1Accessed 23 Sept 2026
8. Administrative Liability Law, art. 16 (one fine unit is EUR 5)

   Likumi.lv (official publisher Latvijas Vestnesis) (translated)

   Tier 1Accessed 23 Sept 2026
9. Lottery and gambling supervision and control (section index, updated 8 April 2026)

   State Revenue Service of Latvia (Valsts ieņēmumu dienests) (translated)

   Tier 1Accessed 23 Sept 2026
10. Lottery and gambling supervision functions are being integrated into the VID

    State Revenue Service of Latvia (Valsts ieņēmumu dienests) (translated)

    Tier 1Accessed 23 Sept 2026Published 27 Mar 2026
11. Licensed gambling organisers (list updated 1 June 2026)

    State Revenue Service of Latvia (Valsts ieņēmumu dienests) (translated)

    Tier 1Accessed 23 Sept 2026
12. Conditions for obtaining a gambling organisation licence (updated 13 August 2026)

    State Revenue Service of Latvia (Valsts ieņēmumu dienests) (translated)

    The page still says applications go to the Lotteries and Gambling Supervisory Inspection; since 1 April 2026 the Gambling and Lotteries Law names the State Revenue Service. The statute is followed.

    Tier 1Accessed 23 Sept 2026
13. Scheme of gambling organisation licence types (PDF, added 26 March 2026)

    State Revenue Service of Latvia (Valsts ieņēmumu dienests) (translated)

    Tier 1Accessed 23 Sept 2026Published 26 Mar 2026
14. Blocked companies and blocked domains (updated 15 September 2026)

    State Revenue Service of Latvia (Valsts ieņēmumu dienests) (translated)

    Tier 1Accessed 23 Sept 2026
15. Register of blocked companies: unlicensed interactive gambling operators that credit and payment institutions may not serve (XLSX, 31 July 2026)

    State Revenue Service of Latvia (Valsts ieņēmumu dienests) (translated)

    Tier 1Accessed 23 Sept 2026Published 31 Jul 2026
16. Register of self-excluded persons (updated 13 August 2026)

    State Revenue Service of Latvia (Valsts ieņēmumu dienests) (translated)

    Tier 1Accessed 23 Sept 2026
17. Lottery and gambling tax rates, 2024 to 2026 (updated 16 January 2026)

    State Revenue Service of Latvia (Valsts ieņēmumu dienests) (translated)

    Tier 1Accessed 23 Sept 2026
18. Information material: amendments to the Law on Lottery and Gambling Fee and Tax applicable from 1 January 2026

    State Revenue Service of Latvia (Valsts ieņēmumu dienests) (translated)

    Tier 1Accessed 23 Sept 2026Published 19 Dec 2025
19. Methodological material: personal income tax on lottery and gambling winnings (2025 edition, updated 11 February 2026)

    State Revenue Service of Latvia (Valsts ieņēmumu dienests) (translated)

    Tier 1Accessed 23 Sept 2026
20. Gambling sector in 2025, from operators' quarterly operational reports (official statistics, dated 30 January 2026)

    State Revenue Service of Latvia (Valsts ieņēmumu dienests) (translated)

    Tier 2Accessed 23 Sept 2026Published 30 Jan 2026
21. Financial results of gambling companies in the first six months of 2026 (operational data, dated 6 August 2026)

    State Revenue Service of Latvia (Valsts ieņēmumu dienests) (translated)

    The blocking table is headed "as at 01.07.2025" but its column reads "2026 (to 1 July)" and the totals exceed those in the 2025 annual report, so it is read as 1 July 2026.

    Tier 2Accessed 23 Sept 2026Published 6 Aug 2026
22. Draft law "Amendments to the Gambling and Lotteries Law" (project 23-TA-890, Saeima No 705/Lp14)

    Cabinet of Ministers of Latvia, legislative drafts portal (TAP) (translated)

    Tier 2Accessed 23 Sept 2026
23. Bill 705/Lp14 "Amendments to the Gambling and Lotteries Law": progress in the 14th Saeima

    Saeima of the Republic of Latvia (translated)

    Tier 2Accessed 23 Sept 2026
24. Changes planned to gambling and lottery regulation

    Ministry of Finance of Latvia (translated)

    Tier 2Accessed 23 Sept 2026Published 12 Aug 2024