Is online gambling legal in North Macedonia?

Only through the state. The Law adopted on 29 June 2026 makes electronic and internet games of chance a right of the Republic organised by a state-owned company; the previous Law's four-year private internet licences are not available under it.

Who regulates gambling in North Macedonia?

The Government issues licences on application to the Ministry of Finance, which publishes them; the Public Revenue Office supervises operators and, under the 2026 Law, receives GPS data from every gaming machine and terminal.

How are casinos and betting shops taxed in North Macedonia?

Under the previous Law, a special levy of 20% of GGR (slot GGR for casinos), plus 3% for health from casinos and 3% for sport from betting shops, plus licence fees of EUR 600,000 and EUR 105,000 respectively. The 2026 Law's rates have not yet been retrieved.

What changed in the 2026 gambling law?

Internet games reserved to a state company, fit-and-proper and origin-of-funds tests, bans on exterior and aggressive advertising, GPS tracking of every machine linked to the tax authority, cumulative capital per licence, a 500-metre distance from schools, permits and a levy for giveaways, and higher fines.

What is the minimum gambling age in North Macedonia?

18. Persons under 18 may not participate in games of chance or enter casinos, betting shops, automat clubs or tombola halls.

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: 20% GGR
Licence required: Yes
Last verified: 13 Sept 2026

Summary

North Macedonia rewrote its gambling law in 2026 and closed the online door. Under the 2011 Law, still the reference for fees and levies until the new text is published, the Republic owned the right to organise games of chance and transferred it by licence: casinos for six years at EUR 600,000 with EUR 2.5 million of capital and a 20% levy on slot GGR plus 3% for health, betting shops for three years at EUR 105,000 with a 20% GGR levy plus 3% for sport, automat clubs for six years at EUR 78,750 with 20% plus 1.5% each for sport and health, and, unusually, private internet licences for four years at EUR 50,000 and a levy of just 0.5% of stakes, with lottery games reserved to the majority state-owned State Lottery. On 29 June 2026 Parliament adopted a new Law on Games of Chance and Entertainment Games that, on the Ministry of Finance's account, makes electronic and internet games of chance a right of the Republic exercised through a state-owned company, introduces MONEYVAL-driven fit-and-proper and origin-of-funds tests for owners and managers, bans exterior and aggressive advertising and any that presents gambling as a route to success, requires GPS positioning on every machine and terminal linked to the Public Revenue Office, demands cumulative share capital for each additional licence, keeps premises 500 metres from schools, regulates giveaways, and raises fines and revocation grounds, while continuing the MKD 60 to 120 million a year that gaming revenue provides to disability organisations, anti-domestic-violence associations and the Red Cross. The reputation and origin-of-funds rulebook followed on 17 August 2026. The Ministry publishes every licence it issues; automat clubs and betting shops dominate the list.

Common pitfalls

Quoting the previous Law's private internet licence (EUR 50,000, 0.5% of stakes) as available: the 2026 Law reserves internet games to the state company. Reading the 20% levy as a tax on all casino revenue: under the previous Law it applied to slot GGR, with tables paying fixed monthly fees. Treating the Ministry's 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: 20% GGR
Licence required: Yes
Minimum age: 18+
Tax base: Previous Law's special levies, monthly: casinos 20% of the difference between amounts paid into and out of all machines plus 3% of the same base for health; betting shops 20% of GGR across all pay-in points plus 3% for sport; automat clubs 20% of GGR plus 1.5% for sport and 1.5% for health; lottery games and closed-type tombola 4% of total stakes; internet operators 0.5% of total stakes; interactive games and prize games 18% of the prize fund. Licence fees are paid half on issue and half in annual instalments. Of special levy receipts, 7% goes to the tourism promotion agency by 31 January each year, and MKD 60 to 120 million a year (50% of the prior year's total gaming revenue within those bounds) funds disability organisations, anti-domestic-violence associations and the Red Cross, a channel the 2026 Law keeps. The 2026 Law's rates were not retrieved.

Legal framework

Primary statutes

Law on Games of Chance and Entertainment Games (new Law adopted 29 June 2026)
Закон за игрите на среќа и за забавните игри
Year
2026
In force
Yes
Summary
Per the Ministry of Finance: lottery games (except closed-type tombola) and electronic and internet games of chance are the right of the Republic, organised through a state-owned company; fit-and-proper criteria for management, partners and associates of licensees, aligned with MONEYVAL; giveaways require a permit and a levy; advertising on the exterior of premises and illuminated or aggressive advertising banned, as is advertising presenting gambling as a route to financial success or aimed at minors; names must match the licensed game type; MKD 60 to 120 million a year continues to fund disability organisations, anti-domestic-violence associations and the Red Cross; mandatory GPS positioning on every gaming machine, VLT and electronic terminal linked to the Public Revenue Office; cumulative share capital per additional licence; premises at least 500 metres from primary and secondary schools; wider grounds for revoking licences and higher fines. Gazetted text and commencement date not retrieved.
Law on Games of Chance and Entertainment Games (2011, as amended), previous regime
Закон за игрите на среќа и за забавните игри (Службен весник бр. 24/2011 и измени)
Year
2011
In force
No
Summary
Games of chance are the right of the Republic, transferred by licence (article 7). Lottery games reserved to a company at least 51% state-owned; electronic and internet games run by that company alone or with partners in which it holds at least 51%, alongside a separate chapter VI licensing private internet operators for four years (EUR 50,000 fee, 0.5% levy on stakes, EUR 40,000 capital, EUR 50,000 bank guarantee). Casino licence six years (EUR 600,000 fee, EUR 2.5 million capital, EUR 300,000 guarantee, EUR 10,000 daily risk float; monthly EUR 3,000 per roulette table and EUR 1,725 per other table; special levy 20% of slot GGR plus 3% for health). Betting shop licence three years (EUR 105,000 fee, EUR 500,000 capital, EUR 300,000 guarantee; 20% of GGR plus 3% for sport). Automat club licence six years (EUR 78,750 fee, EUR 2.5 million capital, EUR 1,000 guarantee per machine; 20% of GGR plus 1.5% sport and 1.5% health; RTP at least 87%). Lottery and tombola 4% of stakes; electronic games EUR 30 per terminal per month. Under-18s barred from play and premises. Unlicensed organising: MKD 20 million fine for a legal person, at least three years' prison for a natural person.

Secondary instruments

Rulebook on determining the reputation, integrity and origin of funds of applicants for games of chance licences (Ministry of Finance, August 2026)
Правилник за утврдување на репутацијата, интегритетот и потеклото на средствата за приредување игри на среќа
Year
2026
In force
Yes
Summary
Documentation required from every legal and natural person applying for a casino, betting shop, automat club or closed-type tombola licence: sanctions history, bans on organising games, and an unbroken bank-documented trail of the share capital from source to payment; procedures for changes of ownership, capital and management or supervisory board members.

Key amendments

29 Jun 2026Parliament adopts the new Law on Games of Chance and Entertainment Games, reserving electronic and internet games to the state-owned company, adding fit-and-proper tests, advertising bans, GPS tracking of machines and a 500-metre school distance rule.
17 Aug 2026Ministry of Finance adopts the reputation, integrity and origin-of-funds rulebook under the new Law.

Licensing

Licence required: Yes
Application window: Rolling
Local establishment required: Yes
Local server required: Not yet verified
Bank guarantee or bond: EUR 300,000 for casinos and betting shops, EUR 1,000 per machine for automat clubs, EUR 15,000 for tombola and electronic games, EUR 50,000 for internet operators, from a bank seated in North Macedonia (previous Law)
Notable licensees: Princess Hotel and Casino (Gevgelija), Apex MK, Astra Electronic Company, Senator Makedonija, Masterbet, MA Gaming
Certification requirements: Hardware to standards prescribed by the Minister of Finance and certified by an authorised legal person; software from a licensed producer (previous Law); GPS positioning on every machine linked to the Public Revenue Office (2026 Law)
Barriers to entry: Land-based licences remain open to Macedonian companies that meet the capital, guarantee and, from 2026, reputation and origin-of-funds tests, with cumulative share capital required for each additional licence and premises at least 500 metres from schools. The online route has closed: the 2026 Law reserves electronic and internet games to the state-owned company, so a foreign operator's entry is as supplier or partner to that company or through a land-based licence.

Licence types

Casino licence (previous Law: six years)
Scope
Company with share capital of at least EUR 2.5 million; licence fee EUR 600,000 paid half on issue and half in annual instalments; bank guarantee EUR 300,000; daily risk float EUR 10,000; monthly fees of EUR 3,000 per roulette table and EUR 1,725 per other table.
Term
6 years
Application fee
€600,000 as of 14 Sept 2026
Fee basis
Licence fee plus monthly table fees plus 20% special levy on slot GGR and 3% health levy (previous Law)
Betting shop licence (previous Law: three years)
Scope
Company with share capital of at least EUR 500,000; fee EUR 105,000; bank guarantee EUR 300,000 plus EUR 50,000 per additional ten pay-in points.
Term
3 years
Application fee
€105,000 as of 14 Sept 2026
Fee basis
Licence fee plus 20% special levy on GGR and 3% sport levy (previous Law)
Automat club licence (previous Law: six years)
Scope
Company with share capital of at least EUR 2.5 million; fee EUR 78,750; guarantee EUR 1,000 per machine; machines programmed to return at least 87%.
Term
6 years
Application fee
€78,750 as of 14 Sept 2026
Fee basis
Licence fee plus 20% special levy on GGR, 1.5% sport and 1.5% health (previous Law)
Internet games of chance operator licence (previous Law, four years; withdrawn for private operators by the 2026 Law)
Scope
Registered company with EUR 40,000 capital, licensed producer software, EUR 50,000 fee, EUR 50,000 bank guarantee, 0.5% of total stakes monthly; transactions with residents in denars; AML reporting of EUR 3,000 transactions.
Term
4 years
Application fee
€50,000 as of 14 Sept 2026
Fee basis
0.5% of total stakes (previous Law)

Taxation

Headline GGR tax: 20% GGR
Effective date: Not yet verified
Tax base: Previous Law's special levies, monthly: casinos 20% of the difference between amounts paid into and out of all machines plus 3% of the same base for health; betting shops 20% of GGR across all pay-in points plus 3% for sport; automat clubs 20% of GGR plus 1.5% for sport and 1.5% for health; lottery games and closed-type tombola 4% of total stakes; internet operators 0.5% of total stakes; interactive games and prize games 18% of the prize fund. Licence fees are paid half on issue and half in annual instalments. Of special levy receipts, 7% goes to the tourism promotion agency by 31 January each year, and MKD 60 to 120 million a year (50% of the prior year's total gaming revenue within those bounds) funds disability organisations, anti-domestic-violence associations and the Red Cross, a channel the 2026 Law keeps. The 2026 Law's rates were not retrieved.

Earmarked levies

Sport levy (Agency for Youth and Sport): 3% of betting shop GGR; 1.5% of automat club GGR (Agency for Youth and Sport)
Health levy (Ministry of Health): 3% of casino slot GGR; 1.5% of automat club GGR (Ministry of Health)
Social funding from gaming revenue: MKD 60 to 120 million a year (National disability organisations, anti-domestic-violence associations, Red Cross of North Macedonia)

Compliance

Minimum age: 18+
National self-exclusion: Not yet verified
AML regime: Fit-and-proper and origin-of-funds rules aligned with MONEYVAL recommendations (2026 Law); EUR 3,000 transaction reporting for internet games (previous Law)
Source of funds thresholds: EUR 3,000 deposit or withdrawal, single or linked within five days, for internet games (previous Law)
Central monitoring system: GPS positioning on every gaming machine, VLT and electronic terminal linked to the Public Revenue Office (2026 Law)
KYC requirements: Persons under 18 may not participate or enter casinos, tombola halls, betting shops or automat clubs, with a notice at every entrance; internet operators must report registered players' deposits or withdrawals of EUR 3,000 or more, singly or linked within five days (previous Law); the 2026 rulebook requires an unbroken documented trail of licensees' share capital.
Stake limits: Not yet verified
Mandatory player messaging: Entrance notice banning under-18s (previous Law); 2026 Law bans exterior, illuminated and aggressive advertising and any advertising presenting gambling as financial success or a solution to personal problems, or targeting minors
Reporting obligations: Monthly levy returns to the Ministry of Finance by the 15th; register of wins over MKD 10,000 and their winners; cash books kept ten years (previous Law)
Game content restrictions: Slot machines must return at least 87% (previous Law); promotional chips in casinos capped at 2% of monthly revenue; licence names must match the licensed game type (2026 Law)

Timeline

1 Jan 2011
Law on Games of Chance and Entertainment Games (Official Gazette 24/2011) sets the licence and levy regime (year per the consolidated text; day not stated).
29 Jun 2026
Parliament adopts the new Law on Games of Chance and Entertainment Games; internet and electronic games reserved to a state-owned company.
17 Aug 2026
Ministry of Finance adopts the reputation, integrity and origin-of-funds rulebook for licence applicants.

Outlook

The commercial question is what happens to the private internet licensees and their 0.5% regime as the state company takes over online play, and the Ministry's releases do not say. Land-based licensing continues under tighter ownership scrutiny and machine tracking, which favours the larger incumbents already on the Ministry's list. The new Law's levy rates, fee levels and commencement are the items to verify once the Official Gazette text is available.

Frequently asked questions

Is online gambling legal in North Macedonia?: Only through the state. The Law adopted on 29 June 2026 makes electronic and internet games of chance a right of the Republic organised by a state-owned company; the previous Law's four-year private internet licences are not available under it.
Who regulates gambling in North Macedonia?: The Government issues licences on application to the Ministry of Finance, which publishes them; the Public Revenue Office supervises operators and, under the 2026 Law, receives GPS data from every gaming machine and terminal.
How are casinos and betting shops taxed in North Macedonia?: Under the previous Law, a special levy of 20% of GGR (slot GGR for casinos), plus 3% for health from casinos and 3% for sport from betting shops, plus licence fees of EUR 600,000 and EUR 105,000 respectively. The 2026 Law's rates have not yet been retrieved.
What changed in the 2026 gambling law?: Internet games reserved to a state company, fit-and-proper and origin-of-funds tests, bans on exterior and aggressive advertising, GPS tracking of every machine linked to the tax authority, cumulative capital per licence, a 500-metre distance from schools, permits and a levy for giveaways, and higher fines.
What is the minimum gambling age in North Macedonia?: 18. Persons under 18 may not participate in games of chance or enter casinos, betting shops, automat clubs or tombola halls.

iGT coverage of North Macedonia

Corporate

6 Sept 2026

Mozzartbet Quits Malta on 1 October and Shuts Mozzart.com for Local Licences

The Belgrade-based group will cease operating under its Malta Gaming Authority licence, close the Mozzart.com brand and its affiliate programme, and put its money into markets where it holds a domestic licence. It is the second European operator in a month to decide that a Maltese licence no longer buys what it used to.

Sources

Law on Games of Chance and Entertainment Games, unofficial consolidated text (2016 consolidation with later amendments), Ministry of Finance archive
Ministry of Finance of the Republic of North Macedonia
Superseded in whole or part by the new Law adopted on 29 June 2026, whose text was not retrieved; figures cited from this text are the previous regime.
Tier 1Accessed 14 Sept 2026
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
Tier 1Accessed 14 Sept 2026Published 29 Jun 2026
Government of North Macedonia: Ministry of Finance adopts the Rulebook on reputation, integrity and origin of funds of applicants for gaming licences (release, 17 August 2026)
Government of the Republic of North Macedonia
Tier 1Accessed 14 Sept 2026Published 17 Aug 2026
Ministry of Finance, Licences for organising games of chance (published licence list: casinos, betting shops, automat clubs)
Ministry of Finance of the Republic of North Macedonia
Tier 1Accessed 14 Sept 2026