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Sovereign state
Europe
ISO MK

North Macedonia: gambling regulation and licensing

  • Online casinoMonopoly
  • Online sports bettingMonopoly
  • iLotteryMonopoly
  • Land-based (reference)Regulated
Regulator
Ministry of Finance (licensing) and Public Revenue Office (supervision)
Headline tax
15% GGR
Licence required
Yes
Last verified
23 Sept 2026

Summary

North Macedonia replaced its 2011 gambling law in July 2026. The Law on Games of Chance and Entertainment Games (Official Gazette 148/2026) was adopted by Parliament on 29 June, published on 6 July and has been in force since 14 July 2026. It keeps the principle that organising games of chance is a right of the Republic, and it reserves lottery games other than closed-type tombola, electronic games and all internet gambling to a company wholly owned by the state. Only that company may apply for the ten-year internet licence, which costs EUR 200,000 and carries a monthly levy of 6% of lottery stakes and 15% of GGR on electronic, casino and betting games. Private operators are confined to land-based casinos, betting shops, automat clubs and closed-type tombola, licensed by the Government on application to the Ministry of Finance for six years. Casinos and automat clubs pay a 23% special levy on machine GGR and betting shops 20% of GGR, with monthly minimums and earmarked levies for sport and health. The Public Revenue Office supervises the market, runs misdemeanour proceedings and, from 1 January 2028, will receive a GPS signal from every slot machine and video lottery terminal, when a 500 metre distance from schools also starts to apply. The Law adds fit and proper and origin of funds tests, bans advertising that links gambling with success or targets minors, and fines players EUR 1,000 to 2,000 for staking with foreign operators. Casino, betting shop and automat club licences issued under the old law run until they expire, and the state company must run electronic games itself by 1 January 2027.

Common pitfalls

Quoting the repealed 2011 figures: the casino fee is now EUR 750,000, not EUR 600,000, the casino and automat club levy is 23%, not 20%, and betting licences last six years, not three. Treating the 2011 private internet licence (EUR 50,000, 0.5% of stakes) as available: the 2026 Law gives the internet licence only to the state company. Reading the 15% online rate as applying to lottery: online lottery pays 6% of stakes. Assuming the GPS and school distance rules already bite: they apply from 1 January 2028. Treating the Ministry licence list as a count of operators: it lists licences per premises.

Key facts

Regulator
Ministry of Finance (licensing) and Public Revenue Office (supervision) (MF / UJP)
Regulator type
Government ministry
Headline tax
15% GGR
Licence required
Yes
Minimum age
18+
Tax base
Online (internet licence, art. 117): 15% a month of total stakes less total winnings on electronic and special games, and 6% of total stakes on lottery games. Land-based: 20% of betting GGR across all pay points (minimum EUR 1,000 per pay point a month); 23% of machine GGR for casinos and automat clubs (minimum EUR 400 per machine a month), with casino tables paying fixed monthly fees; 6% of stakes on lottery and closed-type tombola; EUR 200 per terminal a month for electronic games. Most levy returns are filed electronically with the Public Revenue Office and the Ministry of Finance by the 5th and paid by the 15th of the following month.

Licensing

Licence required
Yes
Application window
Rolling
Local establishment required
Yes
Local server required
Yes
Local domain required
.mk
Local director required
Yes
Typical time to licence
The Government decides within 90 days of an application to the Ministry of Finance (for example arts. 48, 84, 100 and 115).
Bank guarantee or bond
Deposit or guarantee from a bank seated in North Macedonia, topped up within 48 hours if drawn: EUR 375,000 plus EUR 1,250 per machine for casinos, EUR 375,000 plus EUR 50,000 per further ten pay points for betting shops, EUR 1,250 per machine for automat clubs, EUR 20,000 for closed-type tombola (arts. 54, 72, 89 and 106).
Notable licensees
Princess Hotel and Casino (Gevgelija), Admiral Casino MK, Apex MK, Astra Electronic Company, Senator Makedonija, Masterbet, MA Gaming, Kazzino Mozzart
Certification requirements
Machines and tables are tested before first use, every year, after repairs and on a change of premises by legal persons seated in North Macedonia and authorised by the Ministry of Finance for two years, which may not operate, make, repair or rent gaming machines (arts. 155 and 158). Every slot machine and video lottery terminal must carry GPS linked to the Public Revenue Office from 1 January 2028 (arts. 27 and 190). The internet operator needs ISO/IEC 27001 and ISO 27701 certification (art. 118).
Barriers to entry
Online entry by private operators is closed: only the company wholly owned by the Republic may hold the internet licence, and it may bring in outside partners for electronic and internet games only through a public call (art. 7(4)). Land-based licences go to companies seated in North Macedonia with capital from EUR 1 million (betting) to EUR 2.5 million (casinos and automat clubs) that cannot come from loans, an AML and counter-terrorist-financing programme, proof of the origin of funds, and owners, board members and associates who pass the reputation test. Each additional licence needs cumulative capital (art. 33), and from 2028 casino, automat club and electronic game premises must be at least 500 metres from schools.

Licence types

  • Internet games of chance licence

    Scope
    General and special games of chance via website, mobile app or smart device app. Only the company wholly owned by the Republic may apply (art. 116).
    Term
    10 years
    Application fee
    €200,000 as of 14 Jul 2026
    Fee basis
    EUR 200,000 licence fee, plus a monthly special levy of 6% of total stakes on lottery games and 15% of stakes less winnings on electronic and special games (art. 117)
    Renewal terms
    New application for a licence of the same type between six and two months before expiry (art. 9)

  • Casino licence

    Scope
    Company seated in North Macedonia with share capital of at least EUR 2.5 million; bank deposit or guarantee of EUR 375,000 plus EUR 1,250 per machine; daily risk float of at least EUR 10,000.
    Term
    6 years
    Application fee
    €750,000 as of 14 Jul 2026
    Fee basis
    Licence fee, monthly fees of EUR 5,000 per roulette table and EUR 2,500 per other table, a 23% special levy on machine GGR (minimum EUR 400 per machine and electronic roulette a month) and a 3% health levy (arts. 69, 72 and 77)
    Renewal terms
    New application between six and two months before expiry (art. 9)

  • Betting shop licence

    Scope
    Company with share capital of at least EUR 1 million; up to 25 pay points included, EUR 1,500 one-off for each point above 25; guarantee of EUR 375,000 plus EUR 50,000 for each further ten pay points.
    Term
    6 years
    Application fee
    €210,000 as of 14 Jul 2026
    Fee basis
    Licence fee, a 20% special levy on GGR across all pay points (minimum EUR 1,000 per pay point a month) and a 3% sport levy (arts. 87, 89 and 92)
    Renewal terms
    New application between six and two months before expiry (art. 9)

  • Automat club licence

    Scope
    Company with share capital of at least EUR 2.5 million; EUR 30,000 for each additional premises; guarantee of EUR 1,250 per machine; machines must return at least 87%.
    Term
    6 years
    Application fee
    €100,000 as of 14 Jul 2026
    Fee basis
    Licence fee, a 23% special levy on GGR (minimum EUR 400 per machine a month), plus 1.5% for sport and 1.5% for health (arts. 103, 106 and 111)
    Renewal terms
    New application between six and two months before expiry (art. 9)

  • Closed-type tombola licence

    Scope
    Company with share capital of at least EUR 1.5 million; deposit or guarantee of EUR 20,000.
    Term
    6 years
    Application fee
    €125,000 as of 14 Jul 2026
    Fee basis
    Licence fee and a special levy of 6% of card sales (arts. 51, 54 and 58)

  • Entertainment games permit

    Scope
    Amusement machines, billiards, darts and similar games without money prizes; slot machines banned in entertainment clubs.
    Term
    5 years
    Application fee
    €5,000 as of 14 Jul 2026
    Fee basis
    One-off EUR 5,000 plus EUR 50 per machine a month (art. 153)

  • Prize game and giveaway permits

    Scope
    Promotional games for goods or services, including giveaways where the stake is a like, tag or post; permit from the Ministry of Finance, each game lasting up to one year.
    Term
    Up to 1 year per game
    Application fee
    €100 as of 14 Jul 2026
    Fee basis
    Fee of 18% of the total prize fund, paid before the game starts (arts. 140 and 145); the EUR 100 application fee is stated for giveaways (art. 141)

Taxation

Headline GGR tax
15% GGR
Effective date
14 Jul 2026
Turnover tax
6%
Tax base
Online (internet licence, art. 117): 15% a month of total stakes less total winnings on electronic and special games, and 6% of total stakes on lottery games. Land-based: 20% of betting GGR across all pay points (minimum EUR 1,000 per pay point a month); 23% of machine GGR for casinos and automat clubs (minimum EUR 400 per machine a month), with casino tables paying fixed monthly fees; 6% of stakes on lottery and closed-type tombola; EUR 200 per terminal a month for electronic games. Most levy returns are filed electronically with the Public Revenue Office and the Ministry of Finance by the 5th and paid by the 15th of the following month.

Earmarked levies

  • Sport levy: 3% of betting GGR; 1.5% of automat club GGR (Ministry of Sport)
  • Health levy: 3% of casino machine GGR; 1.5% of automat club GGR (Ministry of Health)
  • Share of special levy receipts: 3% and 4% of the year's special levy receipts, paid by 31 March (Film Agency (3%) and Ministry of Culture and Tourism for tourism promotion (4%))
  • Social funding from gaming revenue: 50% of the previous year's gaming revenue, at least MKD 60 million and at most MKD 120 million a year (National disability organisations, associations against domestic violence and the Red Cross)
  • Youth sport funding from special games: MKD 30 million to MKD 50 million a year from the Budget (Youth categories of sports clubs, through the Ministry of Sport)

Compliance

Minimum age
18+
National self-exclusion
Not yet verified
KYC timing
At registration, by electronic identification, before any internet play (art. 123)
AML regime
Licence applicants must file an AML and counter-terrorist-financing programme and prove the origin of their share capital and of the licence fee; owners, board members and associates must meet reputation conditions (for example arts. 48 and 84), detailed in the August 2026 rulebook. The Ministry of Finance says these tests follow MONEYVAL recommendations.
Deposit limits
Internet players may set, in writing or electronically, a limit on how much they can stake from their account in a set period (art. 132).
Loss limits
Internet players may set a loss limit for a set period (art. 132).
Session limits
Internet players may set a time limit and ask to be excluded for a limited or unlimited period, and the operator must honour it (art. 132).
Affordability checks
The internet operator must bar a registered player where the frequency of play suggests addiction or where, on the information available about the player's finances and losses, spending could threaten the livelihood of the player and family (art. 131).
Source of funds thresholds
EUR 3,000 in deposits or withdrawals, singly or linked within five days, triggers identity, age and residence checks for internet players (art. 127). Capital and licence fees must be traced to their source (arts. 48 and 84).
Central monitoring system
Special games operators and the internet operator must run a supervised information system linked to the Public Revenue Office (arts. 26, 88, 105 and 122). From 1 January 2028 every slot machine and video lottery terminal must carry GPS in constant communication with the Public Revenue Office (arts. 27 and 190).
Data localisation
The internet operator must keep its data in North Macedonia and hold ISO/IEC 27001 and ISO 27701 certification (art. 118); betting operators' information systems must be located in North Macedonia (art. 95).
KYC requirements
Internet players must register with the operator after confirming their identity with an electronic identification means under a registered scheme of high assurance level, giving name, personal identification number (EMBG), address, date of birth and payment details; data are updated monthly from the Central Population Register, and each player may hold one account (arts. 123 and 124). Identity, age and residence must be checked again where deposits or withdrawals reach EUR 3,000, singly or linked within five days (art. 127). On land, persons under 18 may not play or enter casinos, betting shops, automat clubs or tombola halls, and winnings are paid against valid ID (arts. 23 and 164).
Stake limits
Not yet verified
Mandatory player messaging
The internet operator must show addiction warnings and links to help on its home screen at all times (art. 131). Land-based venues must post "Се забранува влез на лица со возраст под 18 години" (entry prohibited to persons under 18) at the entrance, and inside a notice on preventing addiction with contacts of a treatment institution certified by the Ministry of Health (art. 23).
Reporting obligations
Monthly levy returns filed electronically with the Public Revenue Office and the Ministry of Finance by the 5th, corrections by the 10th, payment by the 15th; electronic cash book open to the Public Revenue Office; audited financial statements to the Ministry within six months of the year end (arts. 29, 30, 92 and 117).
Game content restrictions
Automat club machines must return at least 87% and use a random number generator (art. 114); casino promotional chips capped at 2% of monthly revenue (art. 78); betting on the results of presidential, parliamentary and local elections banned (art. 94); at most five video lottery terminals per betting pay point or automat club and ten per casino (art. 64).

Advertising

Advertising permitted
Yes
Affiliate rules
Advertising the websites of entities that enable gambling without a licence or permit in North Macedonia is prohibited (art. 22(1)2).
Celebrity and influencer rules
Advertising may not use recommendations from well-known personalities suggesting that gambling contributed to their success (art. 22(1)9).
Social media rules
Giveaways where the stake is a like, tag or post count as games of chance and need a Ministry of Finance permit and an 18% prize fund fee (arts. 2, 141 and 145).
Mandatory warnings
Television and radio advertising must state clearly, in writing or orally, that gambling is prohibited for persons under 18 and can cause addiction, and must comply with the audiovisual media rules (art. 22(2)).
Penalties for breach
Fines of EUR 6,000 to 10,000 for the legal person, by size, and EUR 1,000 to 5,000 for the responsible person (art. 170); licensees that do not align their advertising and names within six months of entry into force lose their licences (art. 180).

Restrictions

  • No sale, advertising or presentation of foreign games of chance, and no advertising of websites that offer gambling without a North Macedonian licence or permit (art. 22(1)2)
  • No exterior shop-window advertising for special or electronic games larger than 30 by 100 centimetres, except casinos within 3 km of a border crossing (art. 22(1)5)
  • Venue names may not differ from the licensed type of game (art. 22(1)6)
  • No advertising that presents gambling as a route to social acceptance or personal or financial success, or as a solution to economic, social or personal problems (art. 22(1)8)
  • No advertising aimed at minors or beyond the bounds of decency (art. 22(1)10)
  • The internet operator's website may carry no sexual, violent, discriminatory or political content (art. 134)

Payments

Credit card ban
No
Crypto stance
Not yet verified
Permitted methods
Credit card, Debit card, Electronic transfer
Withdrawal timeframe rules
The internet operator must pay a player's available balance to the player's payment account or card within five working days of the request (art. 128).
Currency restrictions
Internet deposits only by credit card, debit card or electronic transfer, and the operator may not grant or broker credit (art. 126). Payments go through banks seated in North Macedonia, winnings are paid only through those banks, residents transact in denars, and player funds are held separately at a bank seated in North Macedonia (arts. 121 and 130).

Enforcement

ISP blocking
Not yet verified
DNS blocking
Not yet verified
Payment blocking
Not yet verified
App store takedowns
Not yet verified
Administrative penalties
Misdemeanour fines of EUR 6,000 to 7,000 for micro, 7,000 to 8,000 for small, 8,000 to 9,000 for medium and 9,000 to 10,000 for large traders, and EUR 1,000 to 5,000 for the responsible person; activity bans of up to 30 days from the Public Revenue Office or up to one year from a court; permanent ban for transferring a licence; licence revocation; sealing of premises operating without a licence or not paying levies; closure for one month after admitting minors twice in a month (arts. 15, 167, 170, 172 and 175)
Operator liability
Organising internet games without a Government licence, advertising unlicensed websites, crediting players and failing to check identity, age and residence are misdemeanours (art. 170). A company found operating without a licence is refused a licence for one year (art. 12).
Player liability
A fine of EUR 1,000 to 2,000 for taking part in foreign games of chance with stakes paid in North Macedonia or in games run without a licence or permit, and for a parent whose child under 18 is found in gaming premises (art. 173).

Timeline

  1. 2011

    Law on Games of Chance and Entertainment Games (Official Gazette 24/2011) sets the previous licensing regime, later amended up to Official Gazette 251/2022.

  2. 29 Jun 2026

    Parliament adopts the new Law on Games of Chance and Entertainment Games.

  3. 6 Jul 2026

    The Law is published in Official Gazette No. 148/2026.

  4. 14 Jul 2026

    The Law enters into force and the 2011 Law is repealed; internet gambling is reserved to the wholly state-owned company.

  5. 17 Aug 2026

    A Government release announces that the Ministry of Finance has adopted the reputation, integrity and origin of funds rulebook for licence applicants.

  6. 1 Jan 2027

    Deadline for the state company to run electronic games itself (art. 189).

  7. 1 Jan 2028

    GPS on every slot machine and video lottery terminal and the 500 metre distance from schools start to apply (art. 190).

Outlook

The state company must take over electronic games by 1 January 2027, when the company set up under the 2011 Law has to stop (art. 189); no public record was found of it applying for or receiving the internet licence. Existing licensees have until 14 January 2027 to align their advertising and names and meet the reputation conditions, and until 14 July 2027 to hold cumulative capital for multiple licences and pay the one-off fees for betting pay points above 25 and extra automat club premises, or lose their licences (arts. 180 to 185). The implementing regulations are due by 14 July 2027 (art. 188), and the GPS and school distance rules follow on 1 January 2028.

Frequently asked questions

Is online gambling legal in North Macedonia?
Only through the state. Since 14 July 2026 internet games of chance can be offered only by the company the Republic wholly owns, under a ten-year Government licence. Taking part in foreign games with stakes paid in North Macedonia is prohibited, and players face fines of EUR 1,000 to 2,000.
Who regulates gambling in North Macedonia?
The Ministry of Finance takes applications, issues permits and keeps the public register; the Government issues and revokes licences; the Public Revenue Office supervises operators and imposes misdemeanour sanctions.
What does a land-based licence cost?
For six years: EUR 750,000 for a casino with EUR 2.5 million of capital, EUR 210,000 for a betting shop licence covering up to 25 pay points with EUR 1 million of capital, EUR 100,000 for an automat club with EUR 2.5 million of capital, and EUR 125,000 for closed-type tombola. Half is paid on issue and the rest in equal annual instalments.
How is gambling taxed in North Macedonia?
Through monthly special levies: 20% of betting GGR plus 3% for sport, 23% of machine GGR for casinos and automat clubs plus health and sport levies, 6% of stakes on lottery and tombola, and, for the state internet licence, 15% of GGR on electronic and special games and 6% of lottery stakes.
What is the minimum gambling age?
18. Persons under 18 may not play or enter casinos, betting shops, automat clubs or tombola halls, and venues that admit minors twice in a month are closed for a month.
What happens to licences issued under the old law?
Casino, betting shop and automat club licences, and permits, issued under the 2011 Law run until they expire (art. 187). Holders must align advertising and names and meet the reputation conditions within six months, and meet the cumulative capital rule and pay extra fees within a year, or lose their licences.

Sources

  1. Law on Games of Chance and Entertainment Games, Official Gazette of the Republic of North Macedonia No. 148 of 6 July 2026 (full text, 193 articles, hosted by the Public Revenue Office)

    Public Revenue Office of the Republic of North Macedonia (Управа за јавни приходи) (translated)

    The Public Revenue Office's regulation page lists the Law as valid from 6 July 2026, the publication date. Art. 193 says the Law enters into force on the eighth day after publication, which is 14 July 2026; the statute is followed.

    Tier 1Accessed 23 Sept 2026Published 6 Jul 2026
  2. Public Revenue Office, regulation register entry: Law on Games of Chance and Entertainment Games (Official Gazette No. 148/2026)

    Public Revenue Office of the Republic of North Macedonia (Управа за јавни приходи) (translated)

    Tier 1Accessed 23 Sept 2026
  3. Law on Games of Chance and Entertainment Games (Official Gazette 24/2011 as amended), unofficial consolidated text, Ministry of Finance archive

    Ministry of Finance of the Republic of North Macedonia (translated)

    Repealed from 14 July 2026 by art. 192 of the Law in Official Gazette 148/2026. Cited only for the previous regime.

    Tier 1Accessed 23 Sept 2026
  4. Ministry of Finance: Parliament adopts the new Law on Games of Chance and Entertainment Games (news release, 29 June 2026)

    Ministry of Finance of the Republic of North Macedonia (translated)

    Tier 2Accessed 23 Sept 2026Published 29 Jun 2026
  5. Government of North Macedonia: Ministry of Finance adopts the Rulebook on reputation, integrity and origin of funds of applicants for games of chance licences (release, 17 August 2026)

    Government of the Republic of North Macedonia (translated)

    Tier 2Accessed 23 Sept 2026Published 17 Aug 2026
  6. Ministry of Finance, licences for organising games of chance (published licences for automat clubs, casinos and betting shops)

    Ministry of Finance of the Republic of North Macedonia (translated)

    Tier 1Accessed 23 Sept 2026

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This page is industry reference information and not legal advice.

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