Is online gambling legal in San Marino?

No. Delegated Decree 177/2023 states that all online gaming is not authorisable. The only exception lets the ESG authorise publicly controlled entities to offer games online, and no such offering was identified.

Who regulates gambling in San Marino?

The Ente di Stato dei Giochi (ESG), created by Law 143/2006, which holds the exclusive right to run games and supervises the sector under the control of the Consiglio Grande e Generale and the Congresso di Stato.

Can players be prosecuted for using unauthorised gambling sites?

Yes. Law 67/2000, art. 16, as replaced by Law 167/2018, punishes anyone who takes part in unauthorised games or betting, including remotely, with first-degree imprisonment and a fine.

What is the minimum gambling age?

18 for all games permitted under Delegated Decree 177/2023.

How much does a gambling licence cost in San Marino?

Online gambling is prohibited in San Marino at present, so no licence currently permits it. As recorded: For the Contract for stable-form operation of games (Law 143/2006, art. 5): The contract sets the company's share of gross gaming revenue (stakes less prizes). Last verified 15 Oct 2026.

← Back to the regulatory map

Sovereign state

Europe

ISO SM

San Marino: gambling regulation and licensing

Republic of San Marino

Online sports bettingProhibited
Online casinoProhibited
Online pokerProhibited
Online bingoProhibited
Lottery and iLotteryNot yet verified
Land-based (reference)Monopoly

Regulator: State Gaming Authority of the Republic of San Marino
Headline tax: See Taxation
Licence required: Yes
Last verified: 15 Oct 2026

Summary

San Marino reserves gambling to the State and does not authorise online gaming. Law 67/2000, as amended by Law 173/2005, reserves the organisation of games to the Public Administration, and Law 143/2006 gives the Ente di Stato dei Giochi (ESG) the exclusive exercise of games together with supervision of the sector. The ESG runs its exclusive right through contracts of up to five years with majority state-owned companies; Giochi del Titano SpA, wholly owned by the State, runs the casino at Rovereta. Delegated Decree 177/2023, ratified on 15 February 2024, lists the permitted games and states that all online gaming is not authorisable. The one exception lets the ESG authorise publicly controlled entities to offer games online, with systems located in San Marino; no such online offering was identified. Betting and bingo are reserved to the Public Administration. Since 2018, organising, advertising or playing unauthorised games, including remotely, is a criminal offence for operators and players. Land-based gaming is taxed through a special state tax on gross take less prizes: 40% for bingo and slot machines, 12% for lotteries, lotto and betting and 3% for card games, plus control charges. The 2023 decree introduced national instant lotteries and G2 cash-prize machines in bars and hotels, capped at a EUR 1 stake and an average loss of EUR 50 an hour and controlled remotely by the ESG. All gaming is closed to under-18s.

Common pitfalls

Assuming Italian ADM rules or licences apply in San Marino: San Marino has its own regime, and access to offshore sites by residents is unauthorised gaming for which the player can also be prosecuted. The 40% rate applies to land-based slot machines and bingo, not to any online product. The art. 3(2) exception is open only to publicly controlled entities, not to private operators.

Key facts

Regulator: State Gaming Authority of the Republic of San Marino (ESG)
Regulator type: Gaming board
Headline tax: See Taxation
Licence required: Yes
Minimum age: 18+
Tax base: No online gaming tax exists because online gaming is not authorised. For games in stable form, the special state tax (imposta speciale erariale) is charged on gross take less prizes paid: 40% for bingo and similar games (A) and cash-prize gaming machines (G), 12% for lotteries (B), lotto (C) and betting (E), and 3% for card games (F); betting is assessed over three-month periods with a payment on account every 30 days. Temporary forms are taxed on stakes or gross take, for example 11% of total stakes for G2 machines and 12% of gross take for poker events. A control and supervision charge, generally 1% to 4% plus fixed amounts, is added (Delegated Decree 177/2023, art. 5, replacing Law 67/2000, art. 10).
Capital: City of San Marino
Currency: EUR
Official languages: Italian

How to get a gambling licence in San Marino

Online casino and online sports betting are prohibited in San Marino, so no licence currently permits offering them. The licensing regime as recorded is set out below.

The regulator is the State Gaming Authority of the Republic of San Marino (ESG).

We record 4 licence types for San Marino.

Fee basis: Contract for stable-form operation of games (Law 143/2006, art. 5): The contract sets the company's share of gross gaming revenue (stakes less prizes).
Fee basis: Temporary authorisation for G2 cash-prize gaming machines (Delegated Decree 177/2023, art. 12): Special state tax of 11% of total stakes plus a 4% control charge, paid quarterly; bank guarantee of EUR 1,000 per machine.
Licence term: Contract for stable-form operation of games (Law 143/2006, art. 5): Up to 5 years, renewable
Local presence: A local company or establishment is required; servers must be located locally.
Financial guarantee: EUR 1,000 bank guarantee per G2 machine from a San Marino bank; bank guarantees for instant lottery concessionaires; a San Marino bank guarantee for guaranteed poker prize pools.

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. 67 of 25 July 2000 on games, prize competitions, lotteries, lotto, games of chance and skill and betting
Legge 25 luglio 2000 n.67, Disciplina per l'esercizio dei giochi, dei concorsi a premi, delle lotterie, del lotto, dei giochi della sorte e dell'abilità e delle scommesse
Year
2000
In force
Yes
Summary
Framework law. Reserves the organisation and management of games to the Public Administration (art. 3, as amended in 2005), keeps gambling outside its scope prohibited in any form (art. 1.5), sets the special state tax (art. 10, now replaced by Delegated Decree 177/2023), administrative sanctions (art. 15) and criminal penalties for unauthorised gaming, including remote gaming, and for players (art. 16, replaced in 2018).
Law No. 173 of 2 December 2005 amending article 3 of Law 67/2000
Legge 2 dicembre 2005 n.173
Year
2005
In force
Yes
Summary
Reserves games to the Public Administration directly and bars anyone else from bingo and similar games (category A) and betting (category E).
Law No. 143 of 27 December 2006 establishing the State Gaming Authority
Legge 27 dicembre 2006 n.143, Istituzione Ente di Stato dei Giochi
Year
2006
In force
Yes
Summary
Creates the ESG with the exclusive exercise of games under Law 67/2000, control and supervision of the sector, proposals for laws and regulations, and harm prevention (art. 3). Games are run through contracts of up to five years with majority state-owned private-law companies; the ESG approves game rules and technical parameters, including real-time controls (art. 5).
Delegated Decree No. 177 of 7 December 2023 identifying and regulating the games permitted under Law 67/2000
Decreto Delegato 7 dicembre 2023 n.177, Individuazione e regolamentazione dei giochi ammessi ai sensi della Legge 25 luglio 2000 n.67 e successive modifiche
Year
2023
In force
Yes
Summary
Lists the permitted game categories A to H (art. 2) and declares all online gaming not authorisable save ESG authorisation for publicly controlled entities (arts. 2(2) and 3(2)). Sets the special state tax and control charges (art. 5), national instant lotteries (art. 7), poker events (art. 10), G1 and G2 gaming machines with loss and play limits (arts. 11 and 12) and an 18+ age limit for all games (art. 18). Replaced Delegated Decree 131/2023.
Law No. 167 of 12 December 2018 on sports fraud and unauthorised gaming or betting
Legge 12 dicembre 2018 n.167
Year
2018
In force
Yes
Summary
Adds sports fraud to the Criminal Code (art. 204-quinquies) and replaces Law 67/2000, art. 16: unauthorised organisation of games or betting, including remotely, and their promotion or advertising by any means are punished with imprisonment; players who take part are also punishable.

Secondary instruments

Delegated Decree No. 200 of 14 December 2021 strengthening the ESG's control powers
Decreto Delegato 14 dicembre 2021 n.200
Year
2021
In force
Yes
Summary
Lets the ESG refuse or suspend occasional gaming authorisations for up to 24 months after breaches of the gaming laws, gives it organisational autonomy and creates Control Commissioners for gaming activities.

Key amendments

2 Dec 2005Law 173/2005 reserves games to the Public Administration and bars others from bingo and betting.
12 Dec 2018Law 167/2018 replaces Law 67/2000, art. 16, criminalising unauthorised gaming including remote gaming, its promotion, and participation by players.
14 Dec 2021Delegated Decree 200/2021 strengthens the ESG's control powers.
7 Dec 2023Delegated Decree 177/2023 replaces the game catalogue and tax tables, introduces national instant lotteries and G2 cash-prize machines and keeps online gaming not authorisable.
15 Feb 2024The Consiglio Grande e Generale ratifies Delegated Decree 177/2023 (Resolution No. 16, 39 votes in favour).

Licensing

Licence required: Yes
Application window: Not yet verified
Local establishment required: Yes
Local server required: Yes
Bank guarantee or bond: EUR 1,000 bank guarantee per G2 machine from a San Marino bank; bank guarantees for instant lottery concessionaires; a San Marino bank guarantee for guaranteed poker prize pools.
Notable licensees: Giochi del Titano SpA
Certification requirements: G2 machines need certification of the model by a body accredited by the ESG and must follow the ESG's telematic protocol for remote control.
Barriers to entry: There is no licensing route for private online operators. Gaming in stable form is reserved to the Public Administration and run through majority state-owned companies; authorisations require management systems and operations located in San Marino (Delegated Decree 177/2023, art. 3(3)).

Licence types

Contract for stable-form operation of games (Law 143/2006, art. 5)
Scope
Running the gaming venues and operating structures through which the ESG exercises its exclusive right; open only to private-law companies in which the State holds a majority, after authorisation by the Congresso di Stato.
Term
Up to 5 years, renewable
Fee basis
The contract sets the company's share of gross gaming revenue (stakes less prizes).
Renewal terms
Renewable
Temporary authorisation for G2 cash-prize gaming machines (Delegated Decree 177/2023, art. 12)
Scope
Up to two machines per operator in premises with a bar, tobacconist or hotel licence; for legal persons established in San Marino licensed to rent gaming machines; machines certified by an ESG-accredited body and connected to the ESG.
Term
Up to 1 year
Fee basis
Special state tax of 11% of total stakes plus a 4% control charge, paid quarterly; bank guarantee of EUR 1,000 per machine.
Temporary authorisation for poker tournaments and cash games (category F1, Delegated Decree 177/2023, art. 10)
Scope
Sports poker tournaments and follow-on cash games held at the applicant's hotel, for residents or San Marino companies holding a hotel licence of four stars or more; up to twelve events a year; no junket operators.
Term
Per event, subject to annual ESG confirmation
Fee basis
Special state tax of 12% of gross take plus a control charge of 1% (minimum EUR 300 per authorisation).
National instant lottery concession (category B2, Delegated Decree 177/2023, art. 7)
Scope
Organising, distributing and managing instant lotteries for sale only within San Marino, for economic operators with a stable organisation in San Marino, backed by bank guarantees.
Term
Up to 5 years
Fee basis
Special state tax of 12% of total stakes, reduced to 9% in the first year and 10.5% in the second.

Taxation

Headline GGR tax: Not yet verified
Effective date: 7 Dec 2023
Player winnings tax: No separate tax on players: the special state tax paid by the organiser includes the tax relating to prizes paid to winners (Law 67/2000, art. 10).
Withholding mechanism: The organiser declares and pays the tax to the Tax Office, generally within sixty days of the draw or event; G2 machine tax is paid quarterly (Law 67/2000, art. 12; Delegated Decree 177/2023, art. 5).
Tax base: No online gaming tax exists because online gaming is not authorised. For games in stable form, the special state tax (imposta speciale erariale) is charged on gross take less prizes paid: 40% for bingo and similar games (A) and cash-prize gaming machines (G), 12% for lotteries (B), lotto (C) and betting (E), and 3% for card games (F); betting is assessed over three-month periods with a payment on account every 30 days. Temporary forms are taxed on stakes or gross take, for example 11% of total stakes for G2 machines and 12% of gross take for poker events. A control and supervision charge, generally 1% to 4% plus fixed amounts, is added (Delegated Decree 177/2023, art. 5, replacing Law 67/2000, art. 10).

Earmarked levies

Control and supervision charge (onere per il servizio di controllo e vigilanza): Stable form: one-off and annual fixed amounts plus a percentage of gross take less prizes, 1% for categories A, B, C and E and 2% for card games (F); temporary G2 machines: 4% of total stakes; temporary poker events: 1% with a EUR 300 minimum

Compliance

Minimum age: 18+
National self-exclusion: Not yet verified
KYC timing: On entry to the gaming venue
AML regime: Law 92/2008 on preventing and combating money laundering and terrorist financing (as enacted; later amendments not reviewed) treats the management of gaming houses and games of chance under Law 67/2000 as a designated non-financial activity (art. 19(1)(f)).
AML supervisor: Financial Intelligence Agency (Agenzia di Informazione Finanziaria, AIF)
Loss limits: G2 cash-prize machines: average hourly loss capped at EUR 50.
Session limits: G2 machines: after 360 games in an hour the machine enters a warning phase of at least five minutes and play stops.
Source of funds thresholds: Poker chips may be bought only in cash or by prior bank transfer; advance registration deposits by transfer are capped at EUR 5,000; poker winnings of EUR 2,000 or more are paid by bank cheque, with any cash part limited to 20% and EUR 1,999.99, and winnings of EUR 12,500 or more wholly by cheque.
Central monitoring system: The ESG has its own real-time link to the slot management software of the stable-form concessionaire (art. 3(6)); G1 and G2 machines are connected to the ESG, which can switch G2 machines off remotely.
Data localisation: Management systems and the operating structure must be located permanently and effectively in San Marino (Delegated Decree 177/2023, art. 3(3)).
KYC requirements: Casino and games-of-chance operators must identify and verify every customer on entry, whatever the value of chips bought, and record chip purchases or exchanges of EUR 2,000 or more (Law 92/2008, art. 23(5)). Poker event organisers must identify and register every participant with a valid identity document.
Stake limits: G2 machines: EUR 0.20 to EUR 1 per game, maximum win 250 times the stake, return to player at least 75% over 40,000 games. G1 machines: maximum stake EUR 0.50 and maximum win EUR 10.
Mandatory player messaging: Venues with gaming machines must display under-18 notices and the Social Security Institute's information on gambling risks and treatment services; G2 machines must show harm messages on screen.
Reporting obligations: Poker event organisers report accounts to the ESG within two working days of each event; the ESG reports monitoring of electronic gaming every six months to the competent standing committee of the Consiglio Grande e Generale.
Game content restrictions: G2 machines may not reproduce poker; G1 machines exclude reel and wheel games such as slot machines and roulette, and video poker.

Advertising

Advertising permitted: Not yet verified
Penalties for breach: Imprisonment and second-degree disqualification (Law 67/2000, art. 16(1)).

Restrictions

Promotion and advertising by any means of games, lotteries or betting run without authorisation is a criminal offence (Law 67/2000, art. 16(1)(b), as replaced by Law 167/2018).

Enforcement

ISP blocking: Not yet verified
DNS blocking: Not yet verified
Payment blocking: Not yet verified
App store takedowns: Not yet verified
Administrative penalties: The ESG can refuse or suspend occasional gaming authorisations for up to 24 months where the applicant faced proceedings for gaming law breaches in the previous 365 days (Law 67/2000, art. 15.9 bis, added by Delegated Decree 200/2021).
Criminal penalties: Unauthorised organisation, management or exercise of games or betting, including remotely, or collecting bets and advertising them: imprisonment and second-degree disqualification; imprisonment, third-degree disqualification and a fine if committed by an authorised operator (Law 67/2000, art. 16).
Operator liability: Where gaming is not authorised, the ESG orders telematic service providers to stop publication of and access to the gaming activity (Delegated Decree 177/2023, art. 3(5), under Law 67/2000, art. 15(4)). The ESG has warned that letting customers gamble online on venue computers counts as unauthorised gaming and is punishable.
Player liability: Taking part in unauthorised games or betting, including remotely, is punishable with first-degree imprisonment and a fine (Law 67/2000, art. 16(3)).

Timeline

25 Jul 2000
Law 67/2000 on games, lotteries and betting enacted
2 Dec 2005
Law 173/2005 reserves games, bingo and betting to the Public Administration
27 Dec 2006
Law 143/2006 establishes the Ente di Stato dei Giochi
12 Dec 2018
Law 167/2018 criminalises unauthorised gaming, including remote gaming, and player participation
7 Apr 2021
ESG notice: online gaming has no specific regulation and falls under the general ban; betting reserved to the Public Administration
7 Dec 2023
Delegated Decree 177/2023 issued: new game catalogue, tax tables, instant lotteries and G2 machines; online gaming not authorisable
15 Feb 2024
Consiglio Grande e Generale ratifies Delegated Decree 177/2023

Outlook

No pending gaming bill was identified. The points to watch are any ESG authorisation of an online offering by a publicly controlled entity under Delegated Decree 177/2023, art. 3(2), and electronic distribution of national instant lottery tickets under art. 7(7).

Frequently asked questions

Is online gambling legal in San Marino?: No. Delegated Decree 177/2023 states that all online gaming is not authorisable. The only exception lets the ESG authorise publicly controlled entities to offer games online, and no such offering was identified.
Who regulates gambling in San Marino?: The Ente di Stato dei Giochi (ESG), created by Law 143/2006, which holds the exclusive right to run games and supervises the sector under the control of the Consiglio Grande e Generale and the Congresso di Stato.
Can players be prosecuted for using unauthorised gambling sites?: Yes. Law 67/2000, art. 16, as replaced by Law 167/2018, punishes anyone who takes part in unauthorised games or betting, including remotely, with first-degree imprisonment and a fine.
How is land-based gambling taxed?: Through a special state tax on gross take less prizes: 40% for bingo and slot machines, 12% for lotteries, lotto and betting and 3% for card games, plus a control and supervision charge. Temporary G2 machines pay 11% of total stakes.
What is the minimum gambling age?: 18 for all games permitted under Delegated Decree 177/2023.
How much does a gambling licence cost in San Marino?: Online gambling is prohibited in San Marino at present, so no licence currently permits it. As recorded: For the Contract for stable-form operation of games (Law 143/2006, art. 5): The contract sets the company's share of gross gaming revenue (stakes less prizes). Last verified 15 Oct 2026.

Glossary and directory

Glossary terms for this profile

iGT coverage of San Marino

M&A

23 Sept 2026

Caesars Shareholders Approve Fertitta's $17.6 Billion Buyout as the FTC Review Becomes the Real Test

Caesars Entertainment shareholders approved Fertitta Entertainment's $31-a-share takeover at a special meeting in Reno on Tuesday, with votes in favour equal to about 65.4% of outstanding shares, the company confirmed in a filing on Wednesday. The deal now depends on a Federal Trade Commission second request and gaming regulators in every Caesars state, while a disclosure shows the President's managers sold a small Caesars holding in July.

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. Only tier 1 and tier 2 sources can support a fact on their own.

Delegated Decree 7 December 2023 No. 177, identification and regulation of games permitted under Law 67/2000
Ente di Stato dei Giochi della Repubblica di San Marino (translated)
Tier 1Accessed 15 Oct 2026Published 7 Dec 2023
Consiglio Grande e Generale, sitting of 15 February 2024, Resolution No. 16: ratification of Delegated Decree No. 177/2023
Consiglio Grande e Generale (translated)
Tier 1Accessed 15 Oct 2026Published 15 Feb 2024
Law 25 July 2000 No. 67 on games, prize competitions, lotteries, lotto, games of chance and skill and betting (original text), including arts. 1, 3, 10, 12, 14, 15 and 16
Ente di Stato dei Giochi della Repubblica di San Marino (translated)
Original text; arts. 3, 10, 15 and 16 were later amended or replaced by Law 173/2005, Law 167/2018, Delegated Decree 200/2021 and Delegated Decree 177/2023, which the record follows.
Tier 1Accessed 15 Oct 2026Published 25 Jul 2000
Law 2 December 2005 No. 173 amending article 3 of Law 67/2000
Ente di Stato dei Giochi della Repubblica di San Marino (translated)
Tier 1Accessed 15 Oct 2026Published 2 Dec 2005
Law 27 December 2006 No. 143 establishing the Ente di Stato dei Giochi
Ente di Stato dei Giochi della Repubblica di San Marino (translated)
Tier 1Accessed 15 Oct 2026Published 27 Dec 2006
Law 12 December 2018 No. 167 on sports fraud and unauthorised gaming or betting
Ente di Stato dei Giochi della Repubblica di San Marino (translated)
Tier 1Accessed 15 Oct 2026Published 12 Dec 2018
Delegated Decree 14 December 2021 No. 200 strengthening the control powers and organisation of the ESG
Ente di Stato dei Giochi della Repubblica di San Marino (translated)
Tier 1Accessed 15 Oct 2026Published 14 Dec 2021
Law 17 June 2008 No. 92 on preventing and combating money laundering and terrorist financing (as enacted), including the provisions establishing the AIF and arts. 19 and 23
Ente di Stato dei Giochi della Repubblica di San Marino (translated)
Original text as hosted by the ESG; later amendments to Law 92/2008 were not reviewed.
Tier 1Accessed 15 Oct 2026Published 17 Jun 2008
ESG notice Prot. 10.045 of 7 April 2021 to all commercial businesses: online gaming and betting in public premises
Ente di Stato dei Giochi della Repubblica di San Marino (translated)
Tier 1Accessed 15 Oct 2026Published 7 Apr 2021
ESG press release on the approval of Delegated Decree 177/2023 (instant lotteries and G2 machines)
Ente di Stato dei Giochi della Repubblica di San Marino (translated)
The release cites a limit of 300 games an hour; Delegated Decree 177/2023, art. 12(12)(g) sets 360, which the record follows.
Tier 1Accessed 15 Oct 2026Published 29 Feb 2024
Laws and decrees, and statement of the ESG's competences
Ente di Stato dei Giochi della Repubblica di San Marino (translated)
Tier 1Accessed 15 Oct 2026
Giochi del Titano: gaming halls in San Marino (company history, opening hours, 18+ entry with identity document)
Giochi del Titano SpA (state-owned) (translated)
Tier 2Accessed 15 Oct 2026