Northern Cyprus: gambling regulation and licensing

Northern Cyprus is administered by the self-declared Turkish Republic of Northern Cyprus, which only Turkey recognises; the UN Security Council has called its 1983 declaration legally invalid. This profile describes the rules the Turkish Cypriot administration applies there. Casinos are its main gambling product. Under the Games of Chance Law (31/2009) the Council of Ministers licenses casinos only inside five-star hotels or holiday villages with at least 750 beds, for ten years at an annual fee of EUR 650,000. Only people aged 25 or over who are foreigners or citizens living abroad may enter, so resident citizens are barred. The Ministry of Finance's State Property and Supplies Department supervises casinos, with a Games of Chance Board advising. Online casino games and poker are prohibited, and players commit an offence too. Sports, horse and dog betting are licensed separately under the Physical Education and Sports Law, through betting houses for people over 21. The Council's 2026 conditions let a betting permit holder take bets online for EUR 700,000 a year through up to seven domains, alongside EUR 1,100,000 for ten betting houses. A clause in the December 2025 decision that would have let those domains offer casino-type games was deleted a week later. Casinos and betting pay a Games of Chance Services Tax of 5% of monthly gross revenue, subject to minimums. Internet betting offered only abroad pays 3% of gross takings. Domestic casino advertising is banned, and AML Law 1/2024 sets customer due diligence at EUR 2,000.

Regulator

Ministry of Finance, State Property and Supplies Department (casinos)

Regulator type

Government ministry

Headline tax

5% GGR

Licence required

Yes

Minimum age

21+

Tax base

Games of Chance Services Tax: 5% of monthly gross revenue, meaning gross takings less refunds and winnings paid, for casino games (betting excluded) and for mutual betting operators (Law 71/2007, ss. 7 and 10(1)); the Council of Ministers may double the rate. Minimums apply: a casino's monthly tax must exceed by at least 10% the minimum tax by number of tables and machines under s. 31(5) of the Income Tax Law; for mutual betting it may not be less than 10% of the month's gross takings (s. 7(1)(B)) or, per outlet, USD 7,600 a month (USD 5,300 for betting other than horse and dog racing) (s. 7(2)(A)). Operators that take bets over the internet only from abroad pay 3% of gross takings, at least one ninth of the annual permit fee (s. 7(2)(B)). Expenses and other taxes cannot be deducted (s. 7(4)).

Currency

TRY

Official languages

Turkish

Built from the record on this page, last verified 15 Oct 2026. The Licensing and Taxation sections carry the full detail and sources.

Licence required

Yes

Application window

Not yet verified

Local establishment required

Yes

Local server required

Not yet verified

Bank guarantee or bond

Casinos: a guarantee from a bank in the territory equal to the annual licence fee, valid for at least 13 months (s. 12), and a daily cash float of at least EUR 150,000 (s. 13). Mutual betting: a EUR 400,000 bank guarantee, renewed each year (Sports Law, s. 26; 2026 conditions).

Certification requirements

The Ministry may bring in outside IT and laboratory specialists to inspect casino machines and tables (s. 18). The betting system in betting houses is set by the Ministry, each game needs separate approval, and licensees may not intervene in the system (Mutual Betting Bylaw, s. 6(7)).

Barriers to entry

Casino licences are tied to large hotel projects: a 750-bed five-star hotel or holiday village, a company registered in the territory, EUR 500,000 paid-up capital, beneficial owners with 20% or more free of listed convictions, at least 70% local staff and membership of the Casino Operators' Union (ss. 8, 9 and 19). Betting permits require Sports Law conditions on citizenship, residence of five years, age 25 and criminal record (s. 26(2)(Ç)). Casino pre-permits, licences and renewals are granted by Council of Ministers decisions published in the Official Gazette.

Headline GGR tax

5% GGR

Effective date

Not yet verified

Player winnings tax

Mutual betting operators withhold Games of Chance Services Tax of 5% on winnings paid and pay it to the Inland Revenue Department (Law 71/2007, s. 7(1)(C) and (2)(C)).

Withholding mechanism

Monthly self-declared returns filed with the Inland Revenue Department by the 20th of the following month, with payment in the same period (Law 71/2007, ss. 11 to 13 and 17).

Tax base

Games of Chance Services Tax: 5% of monthly gross revenue, meaning gross takings less refunds and winnings paid, for casino games (betting excluded) and for mutual betting operators (Law 71/2007, ss. 7 and 10(1)); the Council of Ministers may double the rate. Minimums apply: a casino's monthly tax must exceed by at least 10% the minimum tax by number of tables and machines under s. 31(5) of the Income Tax Law; for mutual betting it may not be less than 10% of the month's gross takings (s. 7(1)(B)) or, per outlet, USD 7,600 a month (USD 5,300 for betting other than horse and dog racing) (s. 7(2)(A)). Operators that take bets over the internet only from abroad pay 3% of gross takings, at least one ninth of the annual permit fee (s. 7(2)(B)). Expenses and other taxes cannot be deducted (s. 7(4)).

Minimum age

21+

National self-exclusion

Not yet verified

KYC timing

At casino entry; customer due diligence at EUR 2,000 for casinos and betting service providers.

AML regime

AML Law 1/2024 treats casinos and betting service providers, defined to include those operating remotely over the internet, as obliged entities. Casinos must keep customer and financial records and give AML inspectors immediate access (Games of Chance Law, s. 20), and licences can be cancelled for AML breaches (s. 11(4)).

AML supervisor

State Property and Supplies Department (casinos); Sports Department (betting service providers); Financial Intelligence Unit MABEB receives reports

KYC requirements

Casino entry requires an identity document; staff must record customer identity on computer, keep it for at least 12 years and show it to Ministry inspectors (s. 15(3) and (4)). Chip sales and machine credits are recorded per customer through a customer tracking system (s. 16(4)). Casinos and betting service providers apply customer due diligence on transactions of EUR 2,000 or more (AML Law 1/2024, s. 15(1)(B)).

Stake limits

Maximum payout of EUR 15,000 per betting coupon (Mutual Betting Bylaw, s. 6(9)(B); 2026 conditions, condition 10).

Mandatory player messaging

Betting houses must display an 'under 21 may not enter' sign readable from the street (Mutual Betting Bylaw, s. 8(1)(E) and (I)). Casinos must display their opening hours, rules and daily exchange rates (Games of Chance Law, s. 23).

Reporting obligations

Casino accounts are kept in Turkish lira under the Tax Procedure Law, computerised with Ministry access, and audited by sworn accountants in the territory (ss. 16 and 21). Betting permit holders notify their games and rules to the Lotteries Unit at the start of each year (2026 conditions, condition 11).

Game content restrictions

Casinos may offer only the games listed in s. 5 of the Games of Chance Law, may not have an ATM on the gaming floor and may not sell chips against promissory notes (s. 14). Casinos must call an on-call psychologist or psychiatrist when a player asks or the need arises (s. 23(5)). Residents who are citizens, students and people under 25 may not enter casinos (s. 15). Betting permit holders may not offer casino games (2026 conditions, condition 13).

Advertising permitted

No

Sponsorship rules

Casinos may not sponsor sports clubs or educational, health or social activities; donations may be made through the relevant ministries without publicity (Games of Chance Law, s. 27(2)).

Mandatory warnings

'Under 21 may not enter' on betting houses.

Penalties for breach

Casino advertising in breach of s. 27: up to EUR 10,000 or two years in prison for the licence holder and operator (s. 38(12)).

Credit card ban

Not yet verified

Crypto stance

Not yet verified

Permitted methods

Cash, Credit card, Debit card, Cheque, Bank transfer to the casino's account in the territory

Withdrawal timeframe rules

Casino winnings may be paid only in cash, by same-day cheque drawn on the operator's account at a bank in the territory, or by transfer from that account to the player's bank account (Games of Chance Law, s. 13). Winning betting coupons must be paid within 24 hours, failing which payment is taken from the guarantee and the permit is suspended for a month (Mutual Betting Bylaw, s. 12; 2026 conditions, condition 12).

Currency restrictions

Casino chips may be denominated in currencies the operator chooses and posts; accounts are kept in Turkish lira (ss. 14 and 16(3)). Selling operators' credit cards for betting is prohibited (Mutual Betting Bylaw, s. 6(9)(Ç)). The permitted methods listed apply to buying casino chips (s. 14(4)).

ISP blocking

Not yet verified

DNS blocking

Not yet verified

Payment blocking

Not yet verified

App store takedowns

Not yet verified

Administrative penalties

Casino operators: EUR 5,000 administrative fines for record, staffing, operating and other breaches (s. 37(1)); EUR 1,000 per inspection for admitting barred persons, and EUR 50 for the person (s. 37(2)); licence cancellation by the Council of Ministers (s. 11). Betting permits: suspension for one month, then cancellation (Sports Law, s. 26(2)(F)).

Criminal penalties

Offering online gambling for money: up to EUR 50,000 or two years (s. 38(13)(B)). Running or permitting illegal gambling: up to EUR 1,000 or one year; playing: up to EUR 500 or six months (s. 38(14)). Most casino licence offences: up to EUR 200,000 or five years (s. 38). Unlicensed mutual betting: up to fifty times the monthly minimum wage or five years (Sports Law).

Operator liability

Operators and those who manage, permit or assist illegal gambling commit offences; the 2026 betting conditions provide for legal action against companies or individuals taking bets over the internet without permission.

Player liability

Playing gambling outside permitted settings, including over the internet, is an offence punishable by up to EUR 500 or six months in prison (Games of Chance Law, s. 38(14)(A)).

1. 18 Nov 1983

   UN Security Council resolution 541 deplores the declaration of the 'Turkish Republic of Northern Cyprus' and considers it legally invalid

2. 1999

   Physical Education and Sports Law (67/1999) enacted, later the basis for licensed mutual betting

3. 2 Jul 2007

   Games of Chance Services Tax Law (71/2007) adopted

4. 12 Mar 2009

   Games of Chance Law (31/2009) in force, replacing the earlier law on betting houses, gaming houses and the prevention of gambling

5. 7 Sept 2017

   Mutual Betting Bylaw published

6. 7 Jun 2025

   Games of Chance (Amendment) Law 26/2025 published

7. 2 Dec 2025

   Council of Ministers adopts the 2026 mutual betting conditions, including internet betting for EUR 700,000 and an exemption for those domains from the ban on casino-type games

8. 9 Dec 2025

   Council of Ministers re-issues the 2026 conditions without the casino-games exemption for internet domains

The 2026 mutual betting conditions expire on 31 December 2026, and the Council of Ministers sets the terms for 2027, including whether internet betting and the domain limit continue, by a new decision in the Official Gazette. No bill to change the Games of Chance Law was identified.

Is online casino gambling legal in Northern Cyprus?

No. The Games of Chance Law (31/2009) prohibits gambling for money over the internet, with penalties of up to EUR 50,000 or two years for operators, and playing is an offence punishable by up to EUR 500 or six months. Betting permit holders may not offer casino-type games.

Can bookmakers take bets online?

Yes, under the 2026 mutual betting conditions. A permit holder may take bets over the internet for EUR 700,000 a year through up to seven domains tied to one address and server. The permit runs from 1 January to 31 December 2026.

Who can enter a casino in Northern Cyprus?

People aged 25 or over who are foreigners or citizens not resident in the territory, and who are not studying there. Resident citizens are barred, and the operator and the person are fined if they enter.

How are casinos and betting taxed?

The Games of Chance Services Tax is 5% of monthly gross revenue (takings less winnings), subject to monthly minimums. Internet betting offered only abroad pays 3% of gross takings, and betting operators withhold 5% of winnings paid. Casinos also pay an annual licence fee of EUR 650,000.

Who regulates gambling in Northern Cyprus?

For casinos, the Ministry of Finance's State Property and Supplies Department, with the Games of Chance Board advising; for betting, the Sports Department and its Lotteries Unit. Licences are granted by the Council of Ministers of the Turkish Cypriot administration.

How much does a gambling licence cost in Northern Cyprus?

For the Casino licence (Şans Oyunu Salonu Ruhsatı or İşletmecilik Ruhsatı), the annual fee is €650,000 (as of 7 Jun 2025). For the Mutual betting permit (Müşterek Bahis Düzenleme İzni), 2026, the annual fee is €1,100,000 (as of 9 Dec 2025). For the Internet betting permission (2026), the annual fee is €700,000 (as of 9 Dec 2025). The Licensing section lists all 4 licence types recorded for Northern Cyprus. Last verified 15 Oct 2026.

• Cyprus
• Turkey

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.

1. Games of Chance Law (31/2009), consolidated with Laws 57/2011, 1/2012, 38/2015 and 26/2025

   Central Legislation Department of the Turkish Cypriot administration (Merkezi Mevzuat Dairesi, mevzuat.gov.ct.tr) (translated)

   The entry-into-force date of 12 March 2009 comes from the transitional article of Law 38/2015 reproduced in the consolidated text.

   Tier 1Accessed 15 Oct 2026Published 7 Jun 2025
2. Physical Education and Sports Law (67/1999), consolidated with Laws 40/2004 and 12/2011

   Central Legislation Department of the Turkish Cypriot administration (Merkezi Mevzuat Dairesi, mevzuat.gov.ct.tr) (translated)

   The statute sets an 18 age limit for mutual betting (s. 26(2)(E)(a)); the 2026 Council of Ministers conditions and the Mutual Betting Bylaw signage rule use 21, which the record treats as the operative age.

   Tier 1Accessed 15 Oct 2026
3. Mutual Betting Bylaw (Official Gazette 144, Annex III, A.E. 557, 7 September 2017)

   Central Legislation Department of the Turkish Cypriot administration (Merkezi Mevzuat Dairesi, mevzuat.gov.ct.tr) (translated)

   Tier 1Accessed 15 Oct 2026Published 7 Sept 2017
4. Official Gazette No 240, 3 December 2025, Annex IV Part I: Council of Ministers decision Ü(K-I)2305-2025, 2026 registration and conditions for mutual betting

   State Printing House of the Turkish Cypriot administration (Devlet Basımevi, Resmi Gazete) (translated)

   Tier 1Accessed 15 Oct 2026Published 3 Dec 2025
5. Official Gazette No 245, 9 December 2025, Annex IV Part I: Council of Ministers decision Ü(K-I)2312-2025 amending decision Ü(K-I)2305-2025 on mutual betting

   State Printing House of the Turkish Cypriot administration (Devlet Basımevi, Resmi Gazete) (translated)

   Tier 1Accessed 15 Oct 2026Published 9 Dec 2025
6. Official Gazette archive 2025: index of issues, including Council of Ministers decisions on casino pre-permits and licence renewals and on mutual betting

   State Printing House of the Turkish Cypriot administration (Devlet Basımevi, Resmi Gazete) (translated)

   Tier 1Accessed 15 Oct 2026
7. Games of Chance Services Tax Law (71/2007), consolidated with Laws 44/2010 and 35/2024

   Inland Revenue Department of the Turkish Cypriot administration (Gelir ve Vergi Dairesi, vergi.gov.ct.tr) (translated)

   Tier 1Accessed 15 Oct 2026Published 9 May 2024
8. Law on the Prevention of Money Laundering, Terrorist Financing and the Financing of the Proliferation of Weapons of Mass Destruction (1/2024)

   Central Legislation Department of the Turkish Cypriot administration (Merkezi Mevzuat Dairesi, mevzuat.gov.ct.tr) (translated)

   Tier 1Accessed 15 Oct 2026
9. Security Council resolution 541 (1983) of 18 November 1983

   United Nations

   Tier 2Accessed 15 Oct 2026Published 18 Nov 1983
10. Relations with Türkiye

    Ministry of Foreign Affairs of the Turkish Cypriot administration (mfa.gov.ct.tr)

    Tier 2Accessed 15 Oct 2026
11. Online casino tartışmasında geri adım: Hükümet, tepkiler üzerine kritik maddeyi geri çekti

    Kıbrıs Postası (translated)

    Tier 3Accessed 15 Oct 2026Published 10 Dec 2025