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Sovereign state
Europe
ISO RS
Serbia: gambling regulation and licensing
Republic of Serbia
- Online casinoRegulated
- Online sports bettingRegulated
- Land-based (reference)Regulated
- Regulator
- Games of Chance Administration
- Headline tax
- 15% GGR
- Licence required
- Not yet verified
- Last verified
- 30 Aug 2026
Summary
Serbia is a centrally regulated market. The Games of Chance Administration, an administration within the Ministry of Finance rather than an independent regulator, licenses both land-based and online gambling under the Law on Games of Chance published in March 2020 and applied from 11 April that year. Online is taxed more heavily than retail: 15% of gross gaming revenue against 10% for land-based operations, alongside a monthly minimum payment reported at 10,000 euros. That minimum is the structurally important number rather than the rate, because a floor of that size prices out small operators regardless of how the percentage compares. Amendments in 2024 modernised the framework, introducing electronic licensing and requiring data exchange for know-your-customer and self-exclusion, which is the direction most of the Western Balkans has moved in. The combination of a monthly floor and a higher online rate tells you what the framework is optimised for, which is a small number of well-capitalised licensees that are cheap to supervise rather than a broad competitive field. That is a deliberate design choice rather than an accident of drafting.
Common pitfalls
The regulator is an administration inside the Ministry of Finance, not an independent authority, so supervision and revenue collection sit with the same body.
Key facts
- Regulator
- Games of Chance Administration
- Regulator type
- Government ministry
- Headline tax
- 15% GGR
- Licence required
- Not yet verified
- Minimum age
- Not yet verified
- Tax base
- Online gambling is taxed at 15% of gross gaming revenue against 10% for land-based, with a monthly minimum payment reported at 10,000 euros.
- Capital
- Belgrade
- Currency
- RSD
- Official languages
- Serbian
Legal framework
Primary statutes
Закон о играма на срећу
- Year
- 2020
- In force
- Yes
- Summary
- Published in Official Gazette of the Republic of Serbia No. 18/20 on 3 March 2020, in force from 11 March 2020 and applied from 11 April 2020. Permits both land-based and online gambling under licence.
Key amendments
- 2024Amendments modernised the framework with electronic licensing, stricter know-your-customer and self-exclusion data exchange, and explicit online fee structures.
Taxation
- Headline GGR tax
- 15% GGR
- Effective date
- Not yet verified
- Tax base
- Online gambling is taxed at 15% of gross gaming revenue against 10% for land-based, with a monthly minimum payment reported at 10,000 euros.
Advertising
- Advertising permitted
- Not yet verified
- Affiliate rules
- Affiliates are not separately licensed. Only operators holding a licence from the national regulator may lawfully be promoted.
- Penalties for breach
- The Games of Chance Administration supervises licensees and can act against the licence.
Restrictions
- Gambling is licensed centrally by the Games of Chance Administration, an administration within the Ministry of Finance, under the Law on Games of Chance applied from 11 April 2020.
- Only licensed operators may lawfully be promoted.
- Amendments in 2024 modernised the framework, introducing electronic licensing and requiring data exchange for know-your-customer and self-exclusion.
- Because self-exclusion data is exchanged across the market, marketing suppression obligations follow the register rather than the individual operator records.
Outlook
Serbia is not an EU member, so it regulates without the free-movement constraints that shape licensing in neighbouring member states. The monthly minimum keeps the licensee count low by design, and nothing suggests that is about to change.
Frequently asked questions
- Who regulates gambling in Serbia?
- The Games of Chance Administration, within the Ministry of Finance.
- What is the online gambling tax rate in Serbia?
- 15% of gross gaming revenue for online, against 10% for land-based, with a monthly minimum payment reported at 10,000 euros.
iGT coverage of Serbia
Sources
- Games of Chance Administration
Ministry of Finance, Republic of Serbia
Tier 1Accessed 22 Aug 2026 - Law on Games of Chance
Ministry of Finance, Republic of Serbia
Tier 1Accessed 22 Aug 2026 - Tier 3Accessed 22 Aug 2026