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Sovereign state
Europe
ISO SI

Slovenia: gambling regulation and licensing

  • Online casinoRegulated
  • Online sports bettingMonopoly
  • Online pokerRegulated
  • iLotteryMonopoly
  • Land-based (reference)Regulated
Regulator
Financial Administration of the Republic of Slovenia, Special Financial Office
Headline tax
18% GGR
Licence required
Yes
Last verified
23 Sept 2026

Summary

Slovenia runs a closed concession system under the Gaming Act (ZIS) of 1995, last changed in substance by the ZIS-E amendment that has applied since 1 January 2013. Gaming is an exclusive right of the State: the Government grants concessions at its discretion within caps of two permanent operators of lotteries and sports betting, 15 casinos and 45 gaming salons, and the Financial Administration (FURS) supervises. There is no online licence. A casino or classical-games concessionaire may run only the online games named in its concession agreement with the Minister of Finance, on a system FURS can read, and casinos may not take bets online. The 2026 register lists three online casinos, all run by Casino Portorož, while Loterija Slovenije and Športna loterija hold the 16 lottery and betting concessions. Serving or advertising unlicensed operators is an offence, and the Administrative Court orders internet providers to block their sites at the DNS level, including in an order of January 2025. Casino games pay an 18% tax on stakes less prizes plus a concession fee of 5% on table games and a monthly scale of 5% to 20% on slot machines and all online games. Gaming salons pay a flat 20% fee. Lotteries and betting pay a 5% tax, a 10% ticket tax and a 15% tax on prizes of EUR 300 or more. FURS reports gross gaming revenue of EUR 374.6 million in 2025, up 1.0%, and EUR 135.9 million in tax and concession fees, excluding the ticket tax. The Ministry of Finance says a new strategy and a new Act are being prepared, but no draft has been published.

Common pitfalls

Looking for an online licence: there is none, only terms in the concession agreements of existing casino and lottery operators. Quoting the 18% tax alone: the concession fee adds 5% to 20% on casino games and a flat 20% in gaming salons. Applying the progressive scale to salons: it applies to casinos only. Reading the FURS figures as land-based only: the EUR 374.6 million total for 2025 (up 1.0%) includes lotteries and betting, and the EUR 283.6 million for casinos and gaming salons shown as the land-based figure does not separate the three online casinos.

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
Tax on games of chance (ZDIS): 18% on special games in casinos and on gaming machines outside casinos, on stakes less prizes paid (for player-versus-player games, the operator's revenue); 5% on classical games, on stakes less prizes, or for permanent classical games stakes less the prize fund percentage set in the rules. Assessed monthly per game type and paid within five days of month end to the State budget. The concession fee under the Gaming Act is charged on top.

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 31 Dec 2025)
Typical time to licence
The Government must decide on a concession application within six months and the Minister of Finance must sign the concession agreement within 45 days (ZIS arts. 37, 63)
Bank guarantee or bond
Safety reserves of at least 50% of share capital, held in cash and short-term investments at all times, for casino and salon concessionaires (ZIS arts. 59, 95)
Notable licensees
HIT d.d. (Casino Perla, Park, Korona, Fontana, Mond, Drive-in), Casino Portorož d.d. (Grand Casino Portorož, Lipica, MONS Ljubljana; online SuperCasino.si, 777Casino.si, Casino.si; Grand Casino Emona salon), Loterija Slovenije d.d., Športna loterija in igre na srečo d.d., Admiral companies (10 of the 23 gaming salon concessions)
Certification requirements
Gaming devices need a FURS permit based on a test report from an approved institution (ZIS art. 3.b); online systems must meet the device conformity rules and ISO 27001 information security requirements (online rules arts. 5, 11); casinos run an online monitoring system of gaming machines linked to FURS (ZIS art. 80.a).
Barriers to entry
There is no licence a foreign online operator can obtain. Online play is a term of a domestic casino or classical-games concession; casino concessionaires must be Slovenian joint-stock companies owned by the State, municipalities or qualifying companies within 20% and 49% caps, and the Government grants concessions at its discretion within caps of 15 casinos, 45 salons and two classical-game operators. Share transfers need the Minister's prior consent. The realistic route in is a stake in, or a supply contract with, an existing concessionaire.

Licence types

  • Concession for special games of chance in a casino

    Scope
    All special games (tables, slot machines, betting and similar) at a named casino, and the only route to an online casino. Slovenian joint-stock company; shareholders limited to the State, municipalities and wholly state-owned entities, plus qualifying large or financial and tourism companies holding at most 20% each and 49% together; not transferable; host municipality consent needed.
    Term
    Up to 10 years, extendable repeatedly by five years
    Fee basis
    Concession fee of 5% of the base for table games (for player-versus-player games the base is the operator's revenue); for slot machines, unmanned games and all online games a monthly scale: 5% to EUR 105,000, EUR 5,250 plus 10% to EUR 230,000, EUR 17,750 plus 15% to EUR 420,000, EUR 46,250 plus 20% above; plus 18% tax on games of chance
    Renewal terms
    The concessionaire may apply six months before expiry; each extension is five years (ZIS art. 65)
  • Concession for special games of chance in a gaming salon

    Scope
    Slot machines only, 50 to 200 per salon, with an average return to player of at least 90%; a Slovenian joint-stock or limited company that owns or manages tourism facilities (hospitality venues, marinas or casinos), and the salon must be in one of those facilities other than a casino; share capital EUR 208,000 per concession.
    Term
    Up to 10 years, extendable repeatedly by five years
    Fee basis
    Flat concession fee of 20% of stakes less prizes, paid monthly (ZIS art. 98), plus 18% tax on games of chance
  • Concession for permanent operation of a classical game of chance

    Scope
    One concession per game (lotteries, lotto, sports predictions and betting), at most two operators nationally; Slovenian joint-stock company owned by legal persons with at most 20% each and employees up to 10% together; share capital EUR 100,000 per concession; the Government appoints a supervisory board member.
    Term
    Up to 10 years, extendable repeatedly by five years
    Fee basis
    Concession fee at a percentage set in the Government's concession decision, paid to FIHO and the sport foundation; plus 5% tax on games of chance, 10% tax on tickets and 15% withholding tax on prizes of EUR 300 or more
  • Online games of chance (term of an existing concession agreement)

    Scope
    Only for a classical-games or casino concessionaire, for the online game named in its concession agreement with the Minister of Finance; casinos may not offer betting online; system connected to FURS with read access; players 18 or over.
    Fee basis
    Casino online games pay the monthly progressive concession fee scale of 5% to 20% plus 18% tax

Taxation

Headline GGR tax
18% GGR
Effective date
Not yet verified
Player winnings tax
15% on each prize of EUR 300 or more from classical games (lotteries and sports betting), on the full prize; prizes below EUR 300 are not taxed and the prize is not included in annual personal income tax (ZDDKIS arts. 2, 6).
Withholding mechanism
The classical-game operator calculates and withholds the tax on the day of payment as a final tax and pays it by the next working day to the budget of the winner's municipality (ZDDKIS arts. 4, 7).
Tax base
Tax on games of chance (ZDIS): 18% on special games in casinos and on gaming machines outside casinos, on stakes less prizes paid (for player-versus-player games, the operator's revenue); 5% on classical games, on stakes less prizes, or for permanent classical games stakes less the prize fund percentage set in the rules. Assessed monthly per game type and paid within five days of month end to the State budget. The concession fee under the Gaming Act is charged on top.

Earmarked levies

  • Casino concession fee: 5% of the base for table games; for slot machines, unmanned games and all online games a monthly scale from 5% (to EUR 105,000) to EUR 46,250 plus 20% above EUR 420,000; entrance fees and tips excluded (2.2% each to FIHO and the sport foundation; of the rest, 50% to the State budget for tourism and 50% to the municipalities of the tourist area)
  • Gaming salon concession fee: 20% of stakes less prizes, monthly (Shared as the casino fee; the municipal share goes to the municipality where the salon is if it lies outside a tourist area)
  • Classical games concession fee: Percentage set in the Government's concession decision, on stakes less prizes (80% FIHO and 20% sport for lotteries and lotto; 80% sport and 20% FIHO for sports predictions, betting and quiz lotteries)
  • Tax on lottery tickets (ZDavS): 10% of the ticket price excluding the tax (State budget)

Compliance

Minimum age
18+
National self-exclusion
Samoprepoved (self-exclusion) register kept by FURS (mandatory)
KYC timing
At online registration and on entry to a casino or salon; for other gaming, on prizes or stakes of EUR 2,000 or more
AML regime
Gaming operators are obliged entities under ZPPDFT-2 (art. 4): customer due diligence on prizes, stakes or both of EUR 2,000 or more, single or linked (art. 22); classical-game operators may be exempted for low risk by government decree, casinos and salons may not (art. 9); owners and managers of casino concessionaires must have no relevant criminal convictions (art. 10).
AML supervisor
Financial Administration (FURS) and the Office for Money Laundering Prevention (ZPPDFT-2 art. 152)
Session limits
Online operators must let each player set a maximum amount per game, per session or per period (online rules art. 16).
Central monitoring system
Online gaming systems and casinos' gaming machine monitoring systems are connected to FURS's information system with read or direct access (ZIS arts. 3.a, 80.a, 108).
KYC requirements
Online players register with name, address and date of birth, receive a personal identification number and must be identified securely at each log-in (online rules arts. 16, 20, 21); registration counts as a business relationship requiring customer due diligence under ZPPDFT-2 (art. 22). Casinos and salons check the identity of every visitor on entry and keep a visitor register (ZPPDFT-2 art. 38; ZIS art. 78).
Stake limits
Not yet verified
Mandatory player messaging
Concessionaires must warn players of the risks, in particular addiction, and give responsible gaming guidance and information on where to get help (ZIS art. 8); online sites must show responsible gaming guidance and a warning about possible addiction (online rules art. 22).
Reporting obligations
Self-exclusions reported to FURS by the next day (ZIS art. 9); online event and transaction data sent to FURS within two hours of the end of each settlement day (online rules art. 3.a); monthly concession fee and tax returns; audited annual report to FURS within four months of year end (ZIS art. 105).
Game content restrictions
Gaming salons may offer slot machines only, with an average return of at least 90% (ZIS arts. 92, 97); classical games must pay out at least 40% in prizes (art. 50); casinos may not offer betting online (art. 53).

Advertising

Advertising permitted
Yes
Affiliate rules
The article 6 ban applies to anyone who advertises or provides services for an unlicensed operator, which covers affiliates promoting offshore sites.
Penalties for breach
Fine of EUR 7,500 to 52,500 for a legal person or sole trader and EUR 1,500 to 10,000 for its responsible person (ZIS art. 111).

Restrictions

  • Advertising, taking or passing on stakes, or providing any other service for anyone without a Government concession is prohibited in Slovenia (ZIS art. 6)
  • Concessionaires must warn players of the risks of addiction and say where help is available (ZIS art. 8)

Payments

Credit card ban
Not yet verified
Crypto stance
Not yet verified
Currency restrictions
Casino stakes and prizes are in euros or a foreign currency the Ministry of Finance approves; prizes are paid in foreign currency only if the stake was (ZIS art. 81). Casino concessionaires may not lend (art. 82) and online operators must prevent play above the account balance (online rules art. 16).

Enforcement

ISP blocking
Yes
DNS blocking
Yes
Payment blocking
Not yet verified
App store takedowns
Not yet verified
Administrative penalties
FURS orders irregularities remedied within 30 days, may prohibit activity and issues prohibition decisions against unlicensed operators; the Government may withdraw a concession (ZIS arts. 72, 107). Fines: EUR 30,000 to 250,000 for a legal person operating without a concession (art. 110); EUR 7,500 to 52,500 for taking stakes or advertising for unlicensed operators (art. 111); EUR 5,000 to 35,000 for online breaches such as letting under-18s play (art. 112).
Operator liability
When an online operator ignores a FURS prohibition decision, the Administrative Court decides on FURS's application within seven days and can order internet providers to restrict access, in practice by DNS redirection; appeals go to the Supreme Court within three days and are decided within 15 (ZIS art. 107.a).

Notable actions

  • Unnamed unlicensed online operator (anonymised in the published order)31 Jan 2025

    Administrative Court ordered an internet provider to block the site by DNS redirection within seven working days, after a FURS prohibition decision of 8 August 2024 was not complied with (I U 133/2025-4)

  • Unnamed unlicensed online operator (anonymised in the published order)20 Nov 2019

    Administrative Court ordered DNS redirection of the operator's .com site after it ignored a final FURS prohibition decision of September 2019 (I U 1785/2019-5)

Market data

Figures on this record are drawn from official regulator data.

Online GGR
Not yet verified
Reporting year
2025
Year-on-year growth
1%

GGR by vertical

  • Land-based (reference): €283,612,434 as of 31 Dec 2025

Timeline

  1. 3 Jun 1995

    Gaming Act (ZIS) in force.

  2. 17 Jul 1999

    Tax on Games of Chance Act in force: 5% on classical games, 18% on casino and machine games.

  3. 25 Mar 2008

    15% tax on classical-game prizes of EUR 300 or more in force.

  4. 1 May 2008

    Rules on online games of chance in force.

  5. 16 Dec 2010

    Government adopts the strategy for the development of games of chance.

  6. 1 Jan 2013

    ZIS-E applies; supervision passes to the Tax Administration, now FURS.

  7. 27 Jul 2013

    10% tax on lottery and betting tickets in force.

  8. 20 Nov 2019

    Administrative Court orders DNS blocking of an unlicensed gambling site on FURS's application.

  9. 23 Feb 2022

    Ministry of Finance bill amending the Gaming Act is with the Government for signature; it later failed to win the National Assembly's support.

  10. 22 Nov 2023

    HIT granted a casino concession for Casino Drive-in at a new site in Šempeter pri Gorici, valid to 1 June 2027.

  11. 31 Jan 2025

    Administrative Court orders another DNS block after an operator ignored a FURS prohibition decision.

  12. 14 Feb 2025

    Ministry of Finance reports work on a new strategy as the basis for a new Gaming Act.

  13. 18 Nov 2025

    Rules on online games supplemented (Uradni list RS 90/25).

Outlook

The Ministry of Finance reported in February 2025 that it had begun a new games-of-chance development strategy, to replace the 2010 strategy and serve as the basis for a new Gaming Act, after amending bills failed in the National Assembly in 2018 and 2022; we found no published draft. Watch for the draft strategy, concession renewals (Admiral Kozina's salon concession runs to 30 September 2026, Grand Casino MONS to 30 November 2027, Derbi and Vikinglotto to 2027) and further court-ordered blocking of unlicensed sites.

Frequently asked questions

Can a foreign operator get an online gambling licence in Slovenia?
No. Online games may be run only by a domestic casino or classical-games concessionaire, for the games named in its concession agreement with the Minister of Finance. The 2026 register lists three online casinos, all Casino Portorož's.
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 signs concession agreements and keeps the registers.
How is online casino play taxed?
An 18% tax on stakes less prizes, plus a monthly concession fee on a scale from 5% up to EUR 105,000 to EUR 46,250 plus 20% above EUR 420,000.
Are gambling winnings taxed?
Prizes of EUR 300 or more from lotteries and sports betting are taxed at 15%, withheld by the operator as a final tax and paid to the winner's municipality.
Does Slovenia block unlicensed gambling sites?
Yes. If an operator ignores a FURS prohibition decision, the Administrative Court orders internet providers to restrict access, in practice by DNS redirection, within seven days of FURS's application.
How big is the Slovenian gambling market?
FURS reports gross gaming revenue of EUR 374.6 million in 2025: EUR 181.5 million from casinos, EUR 102.1 million from gaming salons and EUR 90.9 million from lotteries and betting.

Sources

  1. Tier 1Accessed 23 Sept 2026Published 19 May 1995
  2. Tier 1Accessed 23 Sept 2026Published 16 Jul 1999
  3. Tier 1Accessed 23 Sept 2026Published 10 Mar 2008
  4. Zakon o davku od srečk (ZDavS), Lottery Ticket Tax Act, Uradni list RS 63/13

    Pravno-informacijski sistem Republike Slovenije (PISRS)

    Tier 1Accessed 23 Sept 2026Published 26 Jul 2013
  5. Tier 1Accessed 23 Sept 2026
  6. Tier 1Accessed 23 Sept 2026Published 4 Apr 2025
  7. Obdavčitev iger na srečo, taxation of gambling winnings (life event page)

    Financial Administration of the Republic of Slovenia (FURS)

    Tier 1Accessed 23 Sept 2026
  8. Nadzor iger na srečo, supervision of games of chance (topic page)

    Financial Administration of the Republic of Slovenia (FURS)

    Tier 1Accessed 23 Sept 2026
  9. Tier 1Accessed 23 Sept 2026
  10. Tier 1Accessed 23 Sept 2026Published 20 Nov 2019
  11. Tier 1Accessed 23 Sept 2026Published 31 Jan 2025
  12. Tier 2Accessed 23 Sept 2026Published 14 Feb 2025
  13. Tier 1Accessed 23 Sept 2026Published 23 Feb 2022

Spotted something out of date? Report a correction.

This page is industry reference information and not legal advice.

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