Reference
Regulatory Map changelog
Every editorial change to the jurisdiction dataset, dated and attributed. When a tax rate, a licence rule or a market status changes, it is recorded here.
statusMatrix set to online casino, sports betting and poker prohibited; no online licence exists; Boletin 14838-03 still in its second Senate stage
Populated Chile: default prohibition of games of chance, land-based-only regulator, and the pending online licensing bill recorded as pendingLegislation rather than as a status.
statusMatrix set to online verticals unregulated_by_omission: no gambling licence exists, only a municipal data-processing patente and the Law 9050 headcount tax
Populated Costa Rica, making explicit that the famous Costa Rica licence is not a gambling licence at all.
taxation set to 15 per cent unique income tax on sports prediction operators from 1 July 2024, plus 15 per cent withholding on player prizes
Populated Ecuador: casinos prohibited since the 2011 consultation, online sports predictions taxed from 2024 and licensed from 2026, everything else online still prohibited.
statusMatrix set to horse racing, football betting and Mark Six a Hong Kong Jockey Club monopoly; online casino and poker prohibited; prediction markets recorded as grey after the April 2026 regulator warning
Populated Hong Kong: single-authorised-operator model under the Gambling Ordinance and Betting Duty Ordinance, plus the deferral of basketball betting.
statusMatrix set to online casino and poker prohibited under Law no. 20/2024; online sports betting a single-operator monopoly (Macau Slot); land-based casino regulated under six capped concessions to 31 December 2032
Populated Macau, making explicit that the largest land-based casino market in the world licenses no online casino.
regulator set to Junta de Control de Juegos under Decree Law 2 of 1998, licensing internet gaming under Resolution 65 of 2002
Populated Panama: long-standing internet gaming licence plus the Law 527 of 2026 problem-gambling and blocking regime.
statusMatrix set to online sports betting and casino online regulated by CONAJZAR concession; Law 7438/2025 raises sports betting concessions from one to three
Populated Paraguay: concession model anchored to the CONAJZAR national operator register, with the 2025 reform recorded as an amending statute.
statusMatrix set to online casino and poker prohibited under the Criminal Act; online sports betting a KSPO statutory monopoly; horse race betting online since June 2024; Kangwon Land the only casino open to Koreans
Populated South Korea: criminal baseline with narrow state monopolies and player-side liability.
statusMatrix set to sports lottery a single-issuer monopoly permitted to sell online; public welfare lottery a single-issuer monopoly; online casino and poker prohibited under Criminal Code Article 266; no casino statute in force
Populated Taiwan: two statutory lottery exceptions carved out of a Criminal Code prohibition that expressly reaches internet gambling.
statusMatrix set to all online verticals prohibited under the Gambling Act B.E. 2478 (1935); lottery a state monopoly; casinos prohibited with the Entertainment Complex Bill recorded as pending, not enacted
Populated Thailand: current legal position stated from the 1935 statute, with the casino bill kept strictly in pendingLegislation.
statusMatrix set to online casino and poker prohibited absolutely under Article 244 of Law 19.535; online sports betting a state concession monopoly
Populated Uruguay: statutory principle of illegality for online, single state concession for sports betting, and the announced reform recorded as pending.
statusMatrix set to online casino, poker and sports betting prohibited; horse race betting pre-regulation under Decree 06/2017; land-based casinos regulated with a citizen pilot extended by Resolution 8/2025/NQ-CP
Populated Vietnam: land-based licensing with no online route, and the November 2025 expansion of the Vietnamese citizen casino pilot.
regulator set to no national regulator; provincial licensing via LOTBA (City) and IPLyC (Province of Buenos Aires)
Populated Argentina, making the provincial-not-federal structure explicit.
statusMatrix set to online casino and poker prohibited; sports betting licensed by states (IGA 2001, ACMA)
Populated Australia from the ACMA and ICLG 2026.
statusMatrix set to online casino monopoly via the single electronic-lotteries concession; sports betting licensed at Land level; reform draft pending
Populated Austria from the BMF, Legal 500, ICLG 2026 and Freshfields.
regulator set to Belgian Gaming Commission under the Gaming Act of 7 May 1999
Populated Belgium from the Gaming Commission and ICLG 2026.
taxation.ggrTaxRate changed from 12 to 13
GGR tax rose from 12% to 13% on 1 January 2026 under the December 2025 complementary law (PLP 128/2025). Scheduled to reach 15% by 2028.
regulator set to National Revenue Agency, sole licensing authority since the State Commission on Gambling was dissolved on 8 August 2020
Populated Bulgaria from the National Revenue Agency, the ECB, Legal 500 and CMS.
regulator set to Coljuegos under Law 643 of 2001 (online since 2016)
Populated Colombia: first regulated online market in Latin America.
regulator set to Connecticut Department of Consumer Protection (2021 online gaming authorisation)
Populated Connecticut iGaming.
licensing set to online casino and betting available only as an extension of a land-based right; annual online fees EUR 600,000 (casino) and EUR 400,000 (betting) under NN 72/2025
Populated Croatia from Narodne novine 72/2025, the Croatian Tax Administration and the ICLG Croatia chapter.
regulator set to Curacao Gaming Authority under the LOK (in force 24 Dec 2024)
Populated the Curacao record: direct CGA licensing replaced the master and sub-licence system. Held in_review pending a direct read of the CGA site and the LOK text.
statusMatrix set to fully licensed online market across casino, betting, poker, bingo and lottery under Act No. 186/2016 Coll.
Populated Czechia from the Czech Ministry of Finance, ICLG 2026 and CMS.
regulator set to Danish Gambling Authority (Spillemyndigheden) under the Danish Gambling Act
Populated Denmark from the regulator and Danish government sources plus ICLG 2026.
statusMatrix set to Veikkaus monopoly today; licensed competition for betting, casino, slots and bingo from 1 July 2027
Populated Finland from the Ministry of the Interior, the Finnish Police, Finlex and Borenius.
statusMatrix set to online casino prohibited; sports betting, horse racing and poker regulated (ANJ)
Populated France from the ANJ and ICLG 2026.
regulator set to Joint Gambling Authority of the Laender (GGL) under the GlueStV 2021
Populated Germany from the GGL site and ICLG 2026.
taxation set to 20 per cent of gross gaming revenue retained; 10 per cent withholding tax on winnings repealed with effect from 2 April 2025
Populated Ghana: five Gaming Commission licence classes including online, and the 2025 reversal of the player-side betting tax.
regulator set to Licensing Authority + Gambling Commissioner under the Gambling Act 2005
Populated Gibraltar from the Gambling Division site and Legal 500.
licensing set to open type 1 (EUR 3m) and type 2 (EUR 2m) online licences, 7 years, 35% of gross profit
Populated Greece from the Hellenic Gaming Commission, CMS and ICLG 2026.
statusMatrix set to online sports betting licensed to EEA applicants since 1 January 2023; online casino restricted to holders of a Hungarian land-based casino concession; lottery a state monopoly
Populated Hungary from the SZTFH, ICLG 2026 and CMS.
statusMatrix set to online money games prohibited under the Promotion and Regulation of Online Gaming Act, 2025 (in force 1 May 2026), constitutional challenge pending
Populated India: central prohibition, Rules 2026, residual State competence and the 28 per cent GST base.
regulator set to Gambling Regulatory Authority of Ireland (GRAI), operational 5 March 2025
Populated Ireland: new regulator and the Gambling Regulation Act 2024.
regulator set to Gambling Supervision Commission (GSC) under OGRA 2001
Populated Isle of Man; corrected type to a GB dependency.
legalFramework set to Legislative Decree No. 41/2024, ADM concessions (EUR 7m, 9 years)
Populated Italy from the ADM and the 2024 reform reporting.
statusMatrix set to public sports betting a state monopoly; online casino and poker prohibited under Penal Code Articles 185 to 187
Populated Japan: Penal Code baseline prohibition plus the narrow IR and public-racing exceptions.
regulator set to Gambling Regulatory Authority of Kenya under the Gambling Control Act, 2025, replacing the Betting Control and Licensing Board
Populated Kenya: new statute, new regulator, licensing window suspended during the transition, and the 2025 shift of excise duty from stakes to deposits.
regulator set to Malta Gaming Authority under the Gaming Act (Cap 583)
Populated Malta: MGA and the Gaming Act confirmed against Tier 1 sources.
taxation set to IEPS on games with wagers raised from 30% to 50% effective 1 January 2026, extended to foreign online providers
Populated Mexico: 1947 federal law, DGJS permit-annex model for online, and the 2026 IEPS increase.
regulator set to Michigan Gaming Control Board (Lawful Internet Gaming Act 2019)
Populated Michigan iGaming.
statusMatrix set to sports betting, horse racing and lottery are state monopolies (MDJS, SOREC, Loterie Nationale); online casino unregulated by omission
Populated Morocco: no regulator and no licensing route, with a 30 per cent withholding on foreign online gambling winnings from 1 July 2025 as the state fiscal response.
regulator set to Netherlands Gambling Authority (Ksa) under the Remote Gambling Act (Koa)
Populated the Netherlands from the Ksa site and ICLG 2026.
regulator set to New Jersey Division of Gaming Enforcement (Casino Control Act)
Populated New Jersey iGaming.
legalFramework set to Online Casino Gambling Act 2025 (DIA licensing, live 1 May 2026)
Populated New Zealand: new online-casino licensing regime.
statusMatrix set to state-level regulation after SC/1/2008 (22 November 2024) struck down the National Lottery Act 2005 outside the FCT
Populated Nigeria, making the federal-to-state shift in competence and the absence of any national regulator explicit.
statusMatrix set to full online monopoly: Norsk Tipping and Norsk Rikstoto under the Gambling Act 2022
Populated Norway from Lottstift, Lovdata and ICLG 2026.
regulator set to AGCO + iGaming Ontario (conduct-and-manage, live 4 April 2022)
Populated Ontario iGaming.
regulator set to Pennsylvania Gaming Control Board (Act 42 of 2017)
Populated Pennsylvania iGaming.
regulator set to MINCETUR DGJCMT under Law 31557 and Supreme Decree 005-2023-MINCETUR (regime live 10 February 2024)
Populated Peru: licensed remote gaming and remote sports betting regime.
legalFramework set to PAGCOR domestic PIGO regulated; offshore POGO banned (EO 74, RA 12312)
Populated the Philippines: domestic PIGO plus the POGO ban.
statusMatrix set to online casino state monopoly (Totalizator Sportowy); online sports betting licensed by permit
Populated Poland from the Ministry of Finance, ICLG 2026 and CMS.
regulator set to SRIJ under Decree-Law 66/2015 (RJO)
Populated Portugal from the SRIJ and ICLG 2026.
taxation set to online authorisation tax 30 per cent of GGR with a EUR 480,000 annual floor from 1 August 2025
Populated Romania from ICLG 2026, Legal 500 and CMS.
statusMatrix set to online casino prohibited; online betting and lottery a Singapore Pools monopoly under Section 54 of the Gambling Control Act 2022
Populated Singapore: prohibitive framework with a single licensed operator.
statusMatrix set to open online licensing for casino, betting and card games under Act No. 30/2019 Coll.; national lottery reserved to TIPOS
Populated Slovakia from the Slovak Ministry of Finance, Slov-Lex, CMS, ICLG and the Slovak Chamber of Tax Advisers.
statusMatrix set to online betting regulated; online casino prohibited (National Gambling Act 2004)
Populated South Africa from the NGB and ICLG 2026.
regulator set to Directorate General for the Regulation of Gambling (DGOJ) under Law 13/2011
Populated Spain from the DGOJ and ICLG 2026.
regulator set to Swedish Gambling Authority (Spelinspektionen) under the Gambling Act (2018:1138)
Populated Sweden from the regulator site and ICLG 2026.
statusMatrix set to online casino licensed only as an extension of a Swiss casino concession; lotteries and sports betting are cantonal monopolies
Populated Switzerland from the ESBK, Gespa, Legal 500 and ICLG 2026.
licensing set to named Internet Casino Licence and Internet Sports Betting Licence with published Gaming Board fees
Populated Tanzania: explicit online licence classes under the Gaming Act Cap. 41, plus the 5 per cent excise duty announced for 1 July 2026.
compliance set to minimum gambling age 25, the highest in Africa, per the regulator own guidance
Populated Uganda: online betting, casino and bingo licence categories, the age-25 rule, and the unsettled 2026 tax package.
taxation.ggrTaxRate changed from 21 to 40
Remote Gaming Duty rose to 40% on 1 April 2026 (Excise Notice 455a). The migrated value of 21% was the pre-April-2026 rate.
statusMatrix set to online poker and sports betting regulated; online casino prohibited (NRS 463)
Populated Nevada online gambling.
regulator set to West Virginia Lottery Commission (Interactive Wagering Act, Article 22E)
Populated West Virginia iGaming from the state code.