Uruguay: gambling regulation and licensing

Uruguay keeps commercial online gambling closed. Law 19.535 of 2017, art. 244, places online gambling under the principle of illegality that has applied to games of chance since Law 1.595 of 1882, and declares online casino and gaming-hall games, including poker, roulette and slots, absolutely prohibited. The only exception is the state power under Law 17.453 of 2002 to run sports forecast contests and internet games. That power is exercised through the Dirección Nacional de Loterías y Quinielas (DNLQ), an executing unit of the Ministry of Economy and Finance that both runs the Lottery and supervises the concessioned games. The single authorised online betting platform is Supermatch, operated by the Bancas de Cubierta Colectiva de Quinielas. There is no licence for any other operator. Enforcement is by blocking: under Decree 366/017 the DNLQ orders sites blocked through URSEC and the telecoms operators, payment issuers may not process bets or prizes, and repeated advertising or sponsorship of unauthorised gambling, after an order to stop, can be fined 10,000 to 20 million indexed units. The DNLQ reported 1,700 sites blocked by April 2026. Players pay 12% income tax on prizes above an exempt threshold. In January 2026 Resolution 015/2026 imposed biometric identity checks and responsible gaming standards on the authorised platform. Change depends on Parliament: a 2022 bill that would allow online casino only for land-based concessionaires awaits the Chamber of Representatives, and the government has announced a reorganisation of gambling oversight, for which no bill was found at review.

Regulator

National Directorate of Lotteries and Quinielas (DNLQ)

Regulator type

Lottery monopoly

Headline tax

See Taxation

Licence required

Yes

Minimum age

18+

Tax base

No tax regime exists for private online operators, because they cannot be authorised. Players pay personal income tax on gambling winnings, measured as the prize less the stake (IRPF, Title 7 art. 26 C of the 2023 consolidated tax text). A separate tax on bets applies only to land-based slot machines.

Capital

Montevideo

Currency

UYU

Official languages

Spanish

Built from the record on this page, last verified 21 Oct 2026. The Licensing and Taxation sections carry the full detail and sources.

Licence required

Yes

Application window

Not yet verified

Local establishment required

Not yet verified

Local server required

Not yet verified

Active licences

1 (as of 12 Jun 2026)

Notable licensees

Supermatch (Bancas de Cubierta Colectiva de Quinielas)

Certification requirements

The Bancas de Cubierta Colectiva de Quinielas must hold World Lottery Association responsible gaming certification at level 4 within 180 days of 9 January 2026 (DNLQ Resolution 015/2026, item 5).

Barriers to entry

Closed. Online casino and poker are prohibited outright by Law 19.535 art. 244, and online sports betting is a single state concession with no application window. The only live proposal that would open part of the market, the 2022 online casino bill, would limit online authorisations to existing land-based casino concessionaires.

Headline GGR tax

Not yet verified

Effective date

Not yet verified

Player winnings tax

Resident individuals pay IRPF at 12% on the difference between a gambling prize and the stake (Title 7 arts. 26 C and 37 B). Prizes of the National Lottery are excluded, and prizes below a limit set by the Executive are exempt, a limit that may not be lower than 71 times the stake (art. 38 M). Non-residents are taxed under IRNR, with the same National Lottery exemption (Law 19.535 art. 264).

VAT treatment

Decree 175/002 records that the sports forecast contests and internet games authorised by Law 17.453 art. 19 fall within VAT (IVA). The rate applied was not verified.

Tax base

No tax regime exists for private online operators, because they cannot be authorised. Players pay personal income tax on gambling winnings, measured as the prize less the stake (IRPF, Title 7 art. 26 C of the 2023 consolidated tax text). A separate tax on bets applies only to land-based slot machines.

Minimum age

18+

National self-exclusion

Not yet verified

KYC timing

At registration for users joining from 9 January 2026; existing users had to be verified within 180 days (Resolution 015/2026, items 1 and 2).

Central monitoring system

Resolution 016/2026 authorised a 180-day pilot from 1 February 2026 of real-time consultation and control of prize payments across the authorised games of all the Bancas de Cubierta Colectiva de Quinielas, starting in Montevideo; Resolution 102/2026 amended its art. 3. It covers prize payment data, not a monitoring system for online play.

KYC requirements

Identity verification for every user of the authorised online platform, with strong authentication either in person (level 3) or remotely with a biometric match and liveness check (level 2), checked against the services of the Dirección Nacional de Identificación Civil. Only providers accredited by the State may carry out validation, and the system must verify and report the user's age on entry (DNLQ Resolution 015/2026, items 1, 3 and 4).

Stake limits

Not yet verified

Mandatory player messaging

Every gaming website and app must show a visible "Juego Responsable" link on its home page with general information, the risks of problem gambling, the ban on minors, self-prohibition and temporary or permanent self-exclusion from the account, a link to a support organisation, a free self-assessment test, risk detection tools and a helpline (Resolution 015/2026, item 6).

Advertising permitted

Yes

Sponsorship rules

Sponsorship of sporting events by unauthorised sports forecast contests is prohibited (Decree 366/017, art. 10 c).

Mandatory warnings

All gambling advertising must carry a message on the ban on play by minors and a responsible gambling message (Resolution 015/2026, item 9). Quiniela advertising must also warn of the risk of addiction (Decree 286/019, art. 66).

Penalties for breach

The DNLQ can order anyone carrying unauthorised gambling advertising, including clubs, agencies, media and online services, to stop. Repeat breaches, after a hearing, are fined 10,000 to 20,000,000 indexed units according to gravity and record (Decree 366/017, art. 11).

Credit card ban

Not yet verified

Crypto stance

Not yet verified

Payment blocking regime

Since 1 April 2018, electronic payment issuers regulated by the Banco Central del Uruguay may not authorise payments for unauthorised online gambling or allow those instruments to be used to collect its prizes (Decree 366/017, art. 1). The Central Bank passes DNLQ resolutions and the DNLQ list of unauthorised operators to issuers, which must act within 48 hours (arts. 5 and 6).

Currency restrictions

Prizes from official games of 160,000 indexed units or more are paid by crossed cheque or bill of exchange from a financial institution, and the winner must identify themselves (DNLQ notice of 6 April 2018). Prizes above 150,000 indexed units must be presented to the DNLQ before payment.

ISP blocking

Yes

DNS blocking

Not yet verified

Payment blocking

Yes

App store takedowns

Not yet verified

Blocklist size

1,700 (as of 8 Apr 2026)

Administrative penalties

Blocking of the site and notification to the Banco Central del Uruguay (Decree 366/017, arts. 3 to 5). The DNLQ states that unauthorised operators also face fines of 10,000 to 20,000,000 indexed units; in the decree that range is set in art. 11 for repeated advertising breaches. Preventive blocking may last up to one year pending a final resolution (art. 7).

Operator liability

Offering online gambling without state authorisation is unlawful under Law 19.535 art. 244 and Decree 366/017. The DNLQ investigates on its own initiative or on complaint, hears the parties, and orders the domain or URL blocked; a change of domain needs no new hearing (Decree 366/017, arts. 2 and 3).

1. 16 Dec 1882

   Law 1.595 prohibits games of chance except authorised lotteries and raffles

2. 28 Feb 2002

   Law 17.453, art. 19, lets the Executive organise sports forecast contests and internet games through the DNLQ

3. 25 Sept 2017

   Law 19.535 is promulgated; arts. 244 and 245, in force from 1 January 2018, declare online gambling unlawful and online casino absolutely prohibited

4. 1 Jan 2018

   Decree 366/017 takes effect: website blocking, advertising ban and fines

5. 19 Mar 2018

   First DNLQ blocking resolution, covering bet365, 888, PokerStars and bwin among others

6. 1 Apr 2018

   Payment issuers barred from processing bets and prizes of unauthorised online gambling

7. 16 Aug 2022

   Senate approves the bill to allow online casino through the Dirección General de Casinos and land-based concessionaires

8. 18 Aug 2025

   DNLQ reminds the media that advertising unauthorised gambling is prohibited and sanctionable

9. 9 Jan 2026

   DNLQ Resolution 015/2026 requires identity verification and responsible gaming standards on the authorised platform

10. 8 Apr 2026

    DNLQ reports 1,700 unauthorised gambling sites blocked

11. 10 Jun 2026

    Resolution 117/2026 orders media, retailers and platforms to stop running World Cup prediction pools

12. 8 Sept 2026

    President Orsi meets CONMEBOL and the Uruguayan FA on the betting sponsorship ban ahead of the Copa Libertadores final in Montevideo

Watch three things. First, whether the government tables the reform it announced for the first half of 2026, which would turn the DNLQ into a control directorate, and whether the Chamber of Representatives moves the 2022 online casino bill, which would favour land-based concessionaires. Second, the sponsorship ban at the Copa Libertadores final in Montevideo on 28 November 2026: government sources told Búsqueda it will seek a solution to the fines imposed when visiting teams wear betting sponsors. Third, enforcement: the DNLQ continues to add sites to its blocklist and in June 2026 moved against World Cup prediction pools run by media and retailers.

Is online casino legal in Uruguay?

No. Law 19.535, art. 244, declares casino and gaming-hall games such as poker, roulette and slots absolutely prohibited online. There is no licence or concession for online casino, and the DNLQ blocks unauthorised sites.

Can you bet on sport online in Uruguay?

Only through Supermatch, the single platform the DNLQ authorises, operated by the Bancas de Cubierta Colectiva de Quinielas under the state power in Law 17.453, art. 19.

Can a foreign operator get a Uruguayan licence?

No. There is no application route. The 2022 online casino bill, still before the Chamber of Representatives, would only let existing land-based casino concessionaires offer online casino.

What happens to unauthorised operators?

The DNLQ orders their sites blocked through URSEC and the telecoms operators, payment issuers must refuse their transactions, and repeated advertising or sponsorship of unauthorised gambling can be fined 10,000 to 20 million indexed units. The DNLQ reported 1,700 sites blocked by April 2026.

Are gambling winnings taxed in Uruguay?

Yes. Residents pay 12% income tax on the prize less the stake. National Lottery prizes are excluded, and prizes below a threshold set by the Executive, at least 71 times the stake, are exempt.

What checks does the authorised online platform apply?

Since Resolution 015/2026 every user must pass identity verification with strong authentication against the national identification service, minors are barred, and the platform must offer self-exclusion and responsible gaming tools.

Who regulates gambling in Uruguay?

The National Directorate of Lotteries and Quinielas (DNLQ) regulates gambling in Uruguay. Other authorities with a role include Dirección General de Casinos (Ministerio de Economía y Finanzas) and Unidad Reguladora de Servicios de Comunicaciones (URSEC).

• Argentina
• Brazil
• Chile
• Paraguay

Source tiers. Tier 1: the law, official gazette, licence register or regulator itself. Tier 3: established trade press, used to find and date the primary source. Only tier 1 and tier 2 sources can support a fact on their own.

1. Ley N° 19.535, artículo 244 (online gambling under the principle of illegality)

   IMPO, Dirección Nacional de Impresiones y Publicaciones Oficiales

   Tier 1Accessed 23 Sept 2026Published 25 Sept 2017
2. Ley N° 19.535, artículo 245 (blocking, payment and advertising powers)

   IMPO, Dirección Nacional de Impresiones y Publicaciones Oficiales

   Tier 1Accessed 23 Sept 2026Published 25 Sept 2017
3. Ley N° 19.535, Rendición de Cuentas y Balance de Ejecución Presupuestal, Ejercicio 2016

   IMPO, Dirección Nacional de Impresiones y Publicaciones Oficiales

   Tier 1Accessed 23 Sept 2026Published 25 Sept 2017
4. Ley N° 19.535, artículos 257 a 261 (impuesto a las apuestas en máquinas electrónicas)

   IMPO, Dirección Nacional de Impresiones y Publicaciones Oficiales

   Tier 1Accessed 23 Sept 2026Published 25 Sept 2017
5. Decreto N° 366/017, reglamentación de los artículos 244 y 245 de la Ley 19.535 (bloqueo de sitios web y flujos financieros)

   IMPO, Dirección Nacional de Impresiones y Publicaciones Oficiales

   Tier 1Accessed 23 Sept 2026Published 10 Jan 2018
6. Ley N° 17.453, artículo 19 (certámenes de pronósticos deportivos y juegos de azar por Internet)

   IMPO, Dirección Nacional de Impresiones y Publicaciones Oficiales

   Tier 1Accessed 23 Sept 2026Published 28 Feb 2002
7. Decreto N° 175/002, certámenes de pronósticos de resultados deportivos (Deporjuegos)

   IMPO, Dirección Nacional de Impresiones y Publicaciones Oficiales

   Tier 1Accessed 23 Sept 2026Published 20 May 2002
8. Ley N° 1.595, juegos de azar, prohibición

   IMPO, Dirección Nacional de Impresiones y Publicaciones Oficiales

   Tier 1Accessed 23 Sept 2026Published 16 Dec 1882
9. Decreto N° 286/019, regulación del juego de quiniela, artículo 54

   IMPO, Dirección Nacional de Impresiones y Publicaciones Oficiales

   Tier 1Accessed 23 Sept 2026Published 7 Oct 2019
10. Decreto N° 286/019, regulación del juego de quiniela, artículo 66 (publicidad)

    IMPO, Dirección Nacional de Impresiones y Publicaciones Oficiales

    Tier 1Accessed 23 Sept 2026Published 7 Oct 2019
11. Código Civil, artículo 280 (mayoría de edad a los dieciocho años)

    IMPO, Dirección Nacional de Impresiones y Publicaciones Oficiales

    Tier 1Accessed 23 Sept 2026
12. Texto Ordenado 2023, Título 7, Impuesto a la Renta de las Personas Físicas (arts. 26, 37 y 38)

    IMPO, Dirección Nacional de Impresiones y Publicaciones Oficiales

    Tier 1Accessed 23 Sept 2026
13. Loterías y quinielas (Ministerio de Economía y Finanzas topic page)

    Ministerio de Economía y Finanzas

    The DNLQ site at loteria.gub.uy refused connections from here again at review (connection timed out), so DNLQ pages and documents are cited from Internet Archive copies, each with its archiveUrl.

    Tier 1Accessed 23 Sept 2026
14. Dirección Nacional de Loterías y Quinielas: comunicado al público en general, 13 de junio de 2024

    Ministerio de Economía y Finanzas

    Tier 1Accessed 23 Sept 2026Published 13 Jun 2024
15. Respuesta a solicitud de acceso a la información pública sobre pagos a Supermatch (Expediente 2025-5-1-0005807)

    Ministerio de Economía y Finanzas

    Tier 1Accessed 23 Sept 2026Published 26 Aug 2025
16. Juego Ilegal (DNLQ page on illegal gambling, blocking and the sole authorised platform)

    Dirección Nacional de Loterías y Quinielas (Ministerio de Economía y Finanzas)

    Archived copy

    Tier 1Accessed 23 Sept 2026
17. DNLQ Noticias (resolutions list, including Resolutions 015/2026, 016/2026 and 117/2026)

    Dirección Nacional de Loterías y Quinielas (Ministerio de Economía y Finanzas)

    Archived copy

    Tier 1Accessed 23 Sept 2026
18. Resolución DNLQ N° 015/2026, de 9 de enero de 2026 (juego responsable en el juego online autorizado)

    Dirección Nacional de Loterías y Quinielas (Ministerio de Economía y Finanzas)

    Archived copy

    Tier 1Accessed 23 Sept 2026Published 9 Jan 2026
19. Resolución DNLQ N° 016/2026, de 13 de enero de 2026 (consulta y control en tiempo real, prueba piloto)

    Dirección Nacional de Loterías y Quinielas (Ministerio de Economía y Finanzas)

    Archived copy

    Tier 1Accessed 23 Sept 2026Published 13 Jan 2026
20. Comunicado de la Dirección Nacional de Loterías y Quinielas y normativa sobre juego online, 18 de agosto de 2025

    Dirección Nacional de Loterías y Quinielas (Ministerio de Economía y Finanzas)

    Archived copy

    Tier 1Accessed 23 Sept 2026Published 18 Aug 2025
21. Listado total de bloqueos de servicios de juegos de azar o apuestas on line no autorizados (Resolutions 0187/2018 to 213/2025)

    Dirección Nacional de Loterías y Quinielas (Ministerio de Economía y Finanzas)

    The archived list (April 2026) runs to entry 1,676, ending with Resolution 213/2025 of 18 November 2025; the DNLQ illegal gambling page gives 1,700 sites blocked at 8 April 2026. The regulator's own headline figure is recorded.

    Archived copy

    Tier 1Accessed 23 Sept 2026
22. DNLQ comunicado sobre medios de pago de premios, 6 de abril de 2018

    Dirección Nacional de Loterías y Quinielas (Ministerio de Economía y Finanzas)

    Archived copy

    Tier 1Accessed 23 Sept 2026Published 6 Apr 2018
23. Cobro de premios (DNLQ procedure, updated 10 July 2025)

    gub.uy, Ministerio de Economía y Finanzas

    Tier 1Accessed 23 Sept 2026Published 10 Jul 2025
24. Comisión de Hacienda, Carpeta N° 2813 de 2022, Repartido N° 119, marzo de 2025: Juegos de casinos "on line"

    Cámara de Representantes

    Tier 1Accessed 23 Sept 2026Published 1 Mar 2025
25. Uruguay ordena el cese de plataformas de pronósticos deportivos no autorizadas para el Mundial 2026

    Cibelae (Corporación Iberoamericana de Loterías y Apuestas de Estado)

    Used only for the content of Resolution 117/2026, whose text was not archived; the DNLQ news page confirms the resolution, its date and the companies named.

    Tier 3Accessed 23 Sept 2026Published 11 Jun 2026
26. Final de la Copa Libertadores: el gobierno busca evitar multas a la Conmebol por promover apuestas deportivas

    Búsqueda

    Tier 3Accessed 23 Sept 2026Published 13 Sept 2026
27. Uruguay: el Gobierno presentará una iniciativa para regular el juego online en la primera mitad de 2026

    Yogonet Latinoamérica

    Reports what the Director General of Casinos told an industry meeting; no Executive bill had been published by the date of review.

    Tier 3Accessed 23 Sept 2026Published 4 Dec 2025
28. Senador del FA presentó proyecto para regular el juego online: plantea un "modelo mixto" con plataforma estatal y operadores privados

    El Observador

    Tier 3Accessed 23 Sept 2026Published 14 Nov 2025