Slovenia: gambling regulation and licensing
- Online casinoRegulated
- Online sports bettingMonopoly
- Online pokerRegulated
- iLotteryMonopoly
- Land-based (reference)Regulated
- Headline tax
- 18% GGR
- Licence required
- Yes
- Last verified
- 13 Sept 2026
Summary
Slovenia runs a closed concession system that has not changed in substance since 2012. The Gaming Act of 1995 lets the Government grant, at its discretion, at most two concessions for permanent classical games, 15 for casinos and 45 for gaming salons, to Slovenian companies whose shareholders are the State, municipalities or companies held within 20% and 10% caps, for up to ten years at a time. Online play exists only as an extension of those concessions: a casino or lottery concessionaire may run the online game named in its agreement with the Minister of Finance, on a system connected read-only to the Financial Administration, for players aged 18 or over, and serving or advertising anyone else is prohibited. The 2026 registers show what that produces: nine casino concessions split between HIT and Casino Portorož, 23 gaming salons dominated by Admiral, Loterija Slovenije and Športna loterija as the two lottery and sports betting operators, and three online casino concessions, all Casino Portorož's. The fiscal take is layered: an 18% tax on casino GGR and 5% on lottery GGR under the Tax on Games of Chance Act, plus a concession fee of 5% on table games and a progressive monthly scale from 5% to 20% on slot machines and all online games, with 2.2% each to the disability and sport foundations and the rest shared between the tourism budget and the host municipalities. Self-exclusion runs through a FURS register for six months to three years. No official revenue figures are published on the pages cited.
Common pitfalls
Looking for an online licence: there is none, only concession agreements for existing casino and lottery concessionaires. Quoting the 18% tax alone: the concession fee adds 5% to 20% on top. Counting Admiral's salons as casinos: salons are slot-only under a separate concession type.
Key facts
- Regulator
- Financial Administration of the Republic of Slovenia, Special Financial Office (FURS)
- Regulator type
- Dedicated regulator
- Headline tax
- 18% GGR
- Licence required
- Yes
- Minimum age
- 18+
- Tax base
- Two layers on stakes less prizes paid. Tax on games of chance (ZDIS): 18% for special (casino) games, on revenue for player-versus-player games, and 5% for classical games, monthly, paid within five days of month end to the State budget. Concession fee (ZIS article 74): 5% of the base for table games; for slot machines and all online games a monthly progressive scale of 5% up to EUR 105,000, EUR 5,250 plus 10% to EUR 230,000, EUR 17,750 plus 15% to EUR 420,000 and EUR 46,250 plus 20% above, excluding entrance fees and tips, paid by the fifth of the following month; 2.2% each to the disability-humanitarian and sport foundations, the remainder split equally between the State budget for tourism and the municipalities of the tourist area. Classical games pay a concession fee set in the Government's decision, with article 19's 5% of ticket sales less prizes going to the foundations (80/20 split by game type).
Legal framework
Primary statutes
Zakon o igrah na srečo (ZIS), Gaming Act
Zakon o igrah na srečo
- Year
- 1995
- In force
- Yes
- Summary
- Adopted 9 May 1995, in force 3 June 1995, consolidated 2011 and last amended 2012 and 2014. Games of chance need a permit or concession; the Government and Minister of Finance decide at discretion (article 3a). Caps: at most two permanent operators of classical games, 15 casino concessions and 45 gaming salon concessions (article 3b). Online games may be run only by holders of a classical-games or casino concession, for the game named in a concession agreement with the Minister, with the operator's system connected read-only to FURS and players aged 18 or over (article 3c). Accepting stakes, advertising or serving unlicensed operators is prohibited (article 4). Casino concessionaires must be Slovenian joint-stock companies with at least EUR 416,000 share capital per concession and safety reserves of 50%, with ownership limited to the State, municipalities and qualifying companies (articles 55 to 57); concessions run for up to ten years, renewable. Concession fees: a Government-set percentage for classical games (5% of ticket sales less prizes going to the disability-humanitarian and sport foundations), 5% of the base for table games, and a progressive monthly scale for slot machines and all online games from 5% to 20% (article 74). Self-exclusion of six months to three years through a FURS register (article 4b).
Zakon o davku od iger na srečo (ZDIS), Tax on Games of Chance Act
- Year
- 1999
- In force
- Yes
- Summary
- Tax on classical games at 5% and on special (casino) games at 18% of stakes less prizes paid (or revenue for player-versus-player games), assessed monthly and paid within five days of month end, accruing to the State budget; described from FURS's brochure and topic page.
Key amendments
- 1 Jan 2013Supervision of gaming moved from the Office for Gaming Supervision to the Tax Administration, now FURS (per the Ministry of Finance).
- 29 Dec 2012ZIS-E (Uradni list 108/12), the last substantive amendment to the Gaming Act.
Licensing
- Licence required
- Yes
- Application window
- Rolling
- Local establishment required
- Yes
- Local server required
- Not yet verified
- Licence cap
- 62
- Active licences
- 34 (as of 1 Jan 2026)
- Bank guarantee or bond
- Safety reserves of at least 50% of share capital held in cash and short-term investments at all times (article 57a)
- Notable licensees
- HIT d.d. (Casino Perla, Park, Korona, Fontana, Mond, Drive-in), Casino Portorož d.d. (Grand Casino Portorož, Lipica, MONS Ljubljana; SuperCasino.si, 777Casino.si, Casino.si), Loterija Slovenije d.d., Športna loterija in igre na srečo d.d., Admiral gaming salons
- Certification requirements
- Gaming devices need a FURS permit based on a conformity report and must meet prescribed conditions (article 3d); online systems are connected to FURS's information system
- Barriers to entry
- There is no licence a foreign online operator can obtain. Online games are an add-on to a domestic casino or lottery concession, casino concessionaires must be Slovenian joint-stock companies whose shareholders are the State, municipalities or companies within 20% and 10% ownership caps, and the Government grants concessions at its discretion within caps of 15 casinos, 45 salons and two lottery operators. The realistic entry is a stake in or supply contract with an existing concessionaire.
Licence types
Concession for special games of chance in a casino
- Scope
- All special games (tables, slots, betting) at a named casino; Slovenian joint-stock company; share capital at least EUR 416,000 per concession and safety reserves of 50%; up to ten years, renewable; Government decision at discretion. Also the only route to an online casino concession.
- Term
- Up to 10 years, renewable
- Fee basis
- Concession fee of 5% of the base for table games and a progressive monthly scale for slots and online games (5% to EUR 105,000; EUR 5,250 + 10% to 230,000; EUR 17,750 + 15% to 420,000; EUR 46,250 + 20% above), plus 18% tax on games of chance
- Renewal terms
- Extension by Government decision
Concession for special games of chance in a gaming salon
- Scope
- Slot machines only; at most 45 concessions; same corporate and fee rules with rental of machines limited to 10% for testing.
- Term
- Up to 10 years, renewable
- Fee basis
- Progressive concession fee scale for slot machines plus 18% tax
Concession for permanent operation of a classical game of chance
- Scope
- One concession per game, at most two operators nationally; share capital at least EUR 100,000 per concession; ownership caps of 20% per legal person and 10% for employees; up to ten years.
- Term
- Up to 10 years, renewable
- Fee basis
- Concession fee percentage set in the Government's concession decision, paid to the disability-humanitarian and sport foundations (5% under article 19), plus 5% tax
Online games of chance (concession agreement addendum)
- Scope
- Available only to a classical-games or casino concessionaire for a game named in its agreement with the Minister of Finance; system connected to FURS with read access; players 18 or over.
- Fee basis
- Progressive scale as for slot machines
Taxation
- Headline GGR tax
- 18% GGR
- Effective date
- Not yet verified
- Tax base
- Two layers on stakes less prizes paid. Tax on games of chance (ZDIS): 18% for special (casino) games, on revenue for player-versus-player games, and 5% for classical games, monthly, paid within five days of month end to the State budget. Concession fee (ZIS article 74): 5% of the base for table games; for slot machines and all online games a monthly progressive scale of 5% up to EUR 105,000, EUR 5,250 plus 10% to EUR 230,000, EUR 17,750 plus 15% to EUR 420,000 and EUR 46,250 plus 20% above, excluding entrance fees and tips, paid by the fifth of the following month; 2.2% each to the disability-humanitarian and sport foundations, the remainder split equally between the State budget for tourism and the municipalities of the tourist area. Classical games pay a concession fee set in the Government's decision, with article 19's 5% of ticket sales less prizes going to the foundations (80/20 split by game type).
Earmarked levies
- Concession fee shares to FIHO and Fundacija za šport: 2.2% each of casino and salon concession fees; classical-game fees 80/20 by game type (Foundation for disability and humanitarian organisations; Foundation for sport)
- Municipal share of casino concession fee: 50% of the fee after the foundations' shares (Municipalities in the rounded tourist area, for tourism infrastructure)
Compliance
- Minimum age
- 18+
- National self-exclusion
- Samoprepoved (self-exclusion) register kept by FURS (mandatory)
- AML regime
- Gaming Act purpose clause: prevention of money laundering, fraud and other criminal acts (article 1)
- Central monitoring system
- Online operators' information systems connected to FURS's system with read access
- KYC requirements
- Identity verified when a self-exclusion declaration is taken; online systems connected to FURS with read access to applications, data and logs; participation online limited to persons aged 18 or over (article 3c)
- Stake limits
- Not yet verified
- Mandatory player messaging
- Concessionaires must warn participants of the risks, in particular addiction, provide responsible gaming guidance and information on where to get help (article 4a)
- Reporting obligations
- Self-exclusion declarations reported to FURS by the next day and circulated to all casinos and salons the next working day; monthly concession fee and tax returns with records of bases
- Game content restrictions
- Gaming salons may offer only slot machines; devices with simulated games or pay tables are reserved to concessionaires (article 4a); minimum prize fund for classical games 40% (article 24)
Timeline
3 Jun 1995
Gaming Act (ZIS) in force.
29 Dec 2012
ZIS-E amendment published (Uradni list 108/12), the last substantive change.
1 Jan 2013
Supervision moves to the tax administration (now FURS, Special Financial Office).
22 Nov 2023
HIT granted a casino concession for Casino Drive-in at a new location in Šempeter pri Gorici, valid to 1 June 2027.
1 Jan 2026
Ministry of Finance 2026 register extracts: 9 casino, 23 gaming salon, 3 online casino concessions; lottery concessions running to 2027-2031.
Outlook
The Ministry of Finance's development strategy and the concession renewals now running to 2029-2031 point to continuity. The pressure point is online: three concessions held by one company against a regime that bans everyone else, and a concession fee scale that reaches 20% on top of the 18% tax. Any move to a wider online licence would need a new Act, and none is in the sources cited.
Frequently asked questions
- Is online gambling legal in Slovenia?
- Only through existing concessionaires. A casino or lottery concessionaire may run the online game named in its concession agreement with the Minister of Finance; in 2026 the online casino register lists three concessions, all held by Casino Portorož. Foreign operators cannot be licensed and serving them is prohibited.
- Who regulates gambling in Slovenia?
- The Financial Administration (FURS), through its Special Financial Office, supervises the Gaming Act; the Government grants concessions and the Ministry of Finance keeps the registers and signs concession agreements.
- How is gambling taxed in Slovenia?
- An 18% tax on casino games and 5% on classical games (stakes less prizes), plus a concession fee of 5% on table games and a progressive monthly scale of 5% to 20% on slot machines and online games, with shares to the disability and sport foundations and the host municipalities.
- How many casinos does Slovenia have?
- Nine casino concessions in the 2026 register (HIT and Casino Portorož) and 23 gaming salon concessions, against statutory caps of 15 and 45.
- What is the minimum gambling age in Slovenia?
- 18 for online games under article 3c of the Gaming Act; the Act's purpose clause protects minors across all games.
Sources
- Zakon o igrah na srečo (ZIS), Uradni list RS 27/95, unofficial consolidated text No. 10 (UPB3 14/11, ZIS-E 108/12, 11/14 corr., ZIN-B 40/14)
Pravno-informacijski sistem Republike Slovenije (PISRS)
Tier 1Accessed 14 Sept 2026Published 3 Jun 2014 - GOV.SI, Games of chance (Ministry of Finance topic page): concession caps, supervisory authority, strategy
Government of the Republic of Slovenia, Ministry of Finance
Tier 1Accessed 14 Sept 2026 - Ministry of Finance register extracts, 2026 editions: concessionaires for casinos (9), gaming salons (23), operators of classical games (Loterija Slovenije, Športna loterija) and online casino concessions (3, all Casino Portorož)
Ministry of Finance, Republic of Slovenia
Tier 1Accessed 14 Sept 2026Published 1 Jan 2026 - Financial Administration of the Republic of Slovenia, Tax on games of chance and concession fee (topic page updated 4 April 2025) and Brochure on the tax on games of chance (1st edition, March 2015)
Finančna uprava Republike Slovenije (FURS)
Tier 1Accessed 14 Sept 2026Published 4 Apr 2025