Thailand

Thailand has legalised nothing. The Gambling Act B.E. 2478 (1935), enacted on 31 January B.E. 2478 and last amended in 1962, still governs. It splits gambling into two schedules: List A games, which include poker, roulette-like games and high-low, are prohibited outright and can be permitted at a specific place only by royal decree, and List B games, which include horse and animal racing, lottery, totalisator, sweepstake and bookmaking, may be permitted on licence by the responsible Minister or licensing officer. The Minister of Interior implements the Act. The national lottery is run by the state Government Lottery Office under a separate 1974 Act. Nothing in the framework contemplates remote play, so there is no online licence, and the Ministry of Digital Economy and Society blocks gambling sites by the thousand. Persons under 20 may not play a licensed game, except the lottery. Section 12 exposes the player as well as the organiser.

Regulator

Ministry of Interior

Regulator type

Government ministry

Headline tax

Not yet verified

Licence required

Yes

Minimum age

20+

Tax base

Section 16 of the Gambling Act B.E. 2478 empowers the responsible Minister to impose tax on List B licensees: up to 10 per cent of gross income for game number 16 (lottery, raffle and games of luck), up to 10 per cent of net income for number 19 (bookmaking), and up to 10 per cent of total tickets sold before deduction of expenses for numbers 18 and 20. A further municipal charge of up to 2.5 per cent may be imposed by ministerial regulation on licensees of games 17, 18 and 19. Section 16 bis leaves the actual rates to be fixed by the Minister according to local situations, so these are ceilings rather than current rates. There is no online gambling tax because there is no lawful online gambling market.

Capital

Bangkok

Currency

THB

Official languages

Thai

Licence required

Yes

Application window

Not yet verified

Local establishment required

Not yet verified

Local server required

Not yet verified

Barriers to entry

There is no licensing route for online gambling of any kind. The licensable schedule dates from 1935 and contemplates physical premises with stated opening hours; casino games sit in the prohibited schedule. Section 11 lets the licensing officer recall a licence on sufficient grounds. The only realistic path to a Thai casino licence is the Entertainment Complex Bill, which has not been enacted.

Headline GGR tax

Not yet verified

Effective date

Not yet verified

Tax base

Section 16 of the Gambling Act B.E. 2478 empowers the responsible Minister to impose tax on List B licensees: up to 10 per cent of gross income for game number 16 (lottery, raffle and games of luck), up to 10 per cent of net income for number 19 (bookmaking), and up to 10 per cent of total tickets sold before deduction of expenses for numbers 18 and 20. A further municipal charge of up to 2.5 per cent may be imposed by ministerial regulation on licensees of games 17, 18 and 19. Section 16 bis leaves the actual rates to be fixed by the Minister according to local situations, so these are ceilings rather than current rates. There is no online gambling tax because there is no lawful online gambling market.

Minimum age

20+

National self-exclusion

Not yet verified

KYC requirements

Section 7(3) of the Gambling Act requires every licence to state that persons under 20, or who have not come of age, are prohibited from playing the licensed game, with an exception for List B number 16 (lottery, raffle and games of luck). No separate identity verification regime was verified at review.

Stake limits

Not yet verified

ISP blocking

Yes

DNS blocking

Not yet verified

Payment blocking

Not yet verified

App store takedowns

Not yet verified

Operator liability

Section 12(1) sets imprisonment of three months to three years and a fine of THB 500 to THB 5,000 for organising a List A game, assisting in advertising or announcing it, or inviting people to take part. Section 12(2) sets up to two years or a fine up to THB 2,000 for other games under the Act. Section 14 bis doubles the penalty on reoffending within three years of discharge, and Section 10 provides for confiscation of stakes and equipment.

Player liability

Yes. Section 12(1) of the Gambling Act makes a player or gambler in a prohibited List A game liable to imprisonment of up to three years or a fine of up to THB 5,000 or both. Section 6 presumes anyone present at an unlawful game to have played it, other than a person merely watching in a public festival or public place.

The Entertainment Complex Bill is the story, and it is a story about a bill that has not become law. It was approved in principle by cabinet in January 2025 and passed by cabinet in March, then shelved in July after protests and a coalition collapse, rejected by a Senate committee on 24 September 2025, and suspended when parliament was dissolved in December 2025. Reporting in 2026 describes a coalition framework reviving it with three complexes and a 17 per cent gross gaming revenue tax, but that is single-sourced and no parliamentary passage was verified. Until a bill passes, Thailand is a prohibition jurisdiction with a very large grey demand base and an aggressive blocking programme.

Are casinos legal in Thailand?

No. Casino games sit in the prohibited List A schedule of the Gambling Act B.E. 2478 (1935). The Entertainment Complex Bill that would have legalised casino floors inside integrated resorts has not been enacted.

What gambling is legal in Thailand?

The state lottery run by the Government Lottery Office, and licensed List B activities such as betting on horse and animal races at licensed venues. There is no lawful online gambling.

• Vietnam
• Singapore
• Macau

1. Gambling Act B.E. 2478 (1935), as amended up to the Gambling Act (No. 8) B.E. 2505 (1962) - unofficial translation

   Office of the Council of State of Thailand (Law for ASEAN project), hosted by the Department of Provincial Administration, Ministry of Interior (translated)

   The document carries an express disclaimer that the translation is for educational and comprehension purposes, has no legal authority, and that the original Thai text as formally adopted and published remains the sole authority. It is also marked an initial version pending review and approval by the Office of the Council of State.

   Tier 1Accessed 5 Aug 2026
2. Government Lottery Office Act B.E. 2517 (1974)

   AsianLII (Asian Legal Information Institute) (translated)

   Not read directly. The existence of the Government Lottery Office Act B.E. 2517 (1974), the establishment of the GLO under it, and Ministry of Finance supervision were taken from indexed summaries of this and other pages. No section number is asserted from this source and the GLO official site returned HTTP 404 on the pages tried.

   Tier 2Accessed 5 Aug 2026
3. Senate committee in Thailand rejects casino bill, but legislation could return

   iGaming Business

   Tier 4Accessed 5 Aug 2026Published 25 Sept 2025
4. Thailand entertainment complex legislation in 2026: where things stand now

   The Thaiger

   The 2025 chronology in this article matches iGaming Business. The 2026 revival claims (a May 2026 coalition framework, three complexes rather than five, a 17 per cent gross gaming revenue rate and third-quarter parliamentary debate) are single-sourced here and were not corroborated by any parliamentary or government record read at review. They are recorded only as pending legislation, never as current law.

   Tier 4Accessed 5 Aug 2026Published 13 Mar 2026
5. DES blocks over 13,000 gambling sites

   Bangkok Post

   Direct fetch was blocked (redirect to a metered host returning HTTP 402). Used only to support the general fact that the Ministry of Digital Economy and Society runs continuous blocking of online gambling URLs. No specific blocking figure is asserted in this record.

   Tier 4Accessed 5 Aug 2026