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.
3,884 changes, newest first. Page 13 of 39.
compliance changed from absent to populated
Rebuilt from primary sources, 2026-09-23: the LOK (P.B. 2024, no. 157) in Dutch and in the sworn English translation, the CGA licence, enforcement, certificate and land-based casino registers, the LOK fee schedule, licence conditions, Responsible Gaming, crypto, terms and AML policies, CGA announcements and the Curaçao tax department. Replaced the tier 4 source; added fees and substance rules from the statute, licence counts, enforcement, the move to the Minister of Justice, the 24 December 2026 supplier licence start and the 1 April 2027 substance deadline.
advertising changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the LOK (P.B. 2024, no. 157) in Dutch and in the sworn English translation, the CGA licence, enforcement, certificate and land-based casino registers, the LOK fee schedule, licence conditions, Responsible Gaming, crypto, terms and AML policies, CGA announcements and the Curaçao tax department. Replaced the tier 4 source; added fees and substance rules from the statute, licence counts, enforcement, the move to the Minister of Justice, the 24 December 2026 supplier licence start and the 1 April 2027 substance deadline.
payments changed from absent to populated
Rebuilt from primary sources, 2026-09-23: the LOK (P.B. 2024, no. 157) in Dutch and in the sworn English translation, the CGA licence, enforcement, certificate and land-based casino registers, the LOK fee schedule, licence conditions, Responsible Gaming, crypto, terms and AML policies, CGA announcements and the Curaçao tax department. Replaced the tier 4 source; added fees and substance rules from the statute, licence counts, enforcement, the move to the Minister of Justice, the 24 December 2026 supplier licence start and the 1 April 2027 substance deadline.
enforcement changed from absent to populated
Rebuilt from primary sources, 2026-09-23: the LOK (P.B. 2024, no. 157) in Dutch and in the sworn English translation, the CGA licence, enforcement, certificate and land-based casino registers, the LOK fee schedule, licence conditions, Responsible Gaming, crypto, terms and AML policies, CGA announcements and the Curaçao tax department. Replaced the tier 4 source; added fees and substance rules from the statute, licence counts, enforcement, the move to the Minister of Justice, the 24 December 2026 supplier licence start and the 1 April 2027 substance deadline.
editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the LOK (P.B. 2024, no. 157) in Dutch and in the sworn English translation, the CGA licence, enforcement, certificate and land-based casino registers, the LOK fee schedule, licence conditions, Responsible Gaming, crypto, terms and AML policies, CGA announcements and the Curaçao tax department. Replaced the tier 4 source; added fees and substance rules from the statute, licence counts, enforcement, the move to the Minister of Justice, the 24 December 2026 supplier licence start and the 1 April 2027 substance deadline.
sources changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the LOK (P.B. 2024, no. 157) in Dutch and in the sworn English translation, the CGA licence, enforcement, certificate and land-based casino registers, the LOK fee schedule, licence conditions, Responsible Gaming, crypto, terms and AML policies, CGA announcements and the Curaçao tax department. Replaced the tier 4 source; added fees and substance rules from the statute, licence counts, enforcement, the move to the Minister of Justice, the 24 December 2026 supplier licence start and the 1 April 2027 substance deadline.
regulator.licenceRegisterUrl, blocklistUrl, reportsTo, secondaryAuthorities, sourceIds changed from previous to updated
Reverified against the Betting Law 37(I)/2019 and its amendments 120(I)/2020 and 162(I)/2024, the 2019 fees regulations, the 2022 player protection regulations, the 2021 Advertising Code, NBA directives, registers, blocking list and quarterly results, the 2015 casino law and the 2018 games of chance law, 2026-09-23. Governing law corrected from 2012 to 2019; tax corrected from 13% to 15% of net betting receipts; all blocks rebuilt, including 2025 online market data.
statusMatrix changed from previous to updated
Reverified against the Betting Law 37(I)/2019 and its amendments 120(I)/2020 and 162(I)/2024, the 2019 fees regulations, the 2022 player protection regulations, the 2021 Advertising Code, NBA directives, registers, blocking list and quarterly results, the 2015 casino law and the 2018 games of chance law, 2026-09-23. Governing law corrected from 2012 to 2019; tax corrected from 13% to 15% of net betting receipts; all blocks rebuilt, including 2025 online market data.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation changed from previous to updated
Reverified against the Betting Law 37(I)/2019 and its amendments 120(I)/2020 and 162(I)/2024, the 2019 fees regulations, the 2022 player protection regulations, the 2021 Advertising Code, NBA directives, registers, blocking list and quarterly results, the 2015 casino law and the 2018 games of chance law, 2026-09-23. Governing law corrected from 2012 to 2019; tax corrected from 13% to 15% of net betting receipts; all blocks rebuilt, including 2025 online market data.
licensing changed from absent to populated
Reverified against the Betting Law 37(I)/2019 and its amendments 120(I)/2020 and 162(I)/2024, the 2019 fees regulations, the 2022 player protection regulations, the 2021 Advertising Code, NBA directives, registers, blocking list and quarterly results, the 2015 casino law and the 2018 games of chance law, 2026-09-23. Governing law corrected from 2012 to 2019; tax corrected from 13% to 15% of net betting receipts; all blocks rebuilt, including 2025 online market data.
taxation.ggrTaxRate, taxBase, earmarkedLevies, withholdingMechanism, effectiveDate, sourceIds changed from previous to updated
Reverified against the Betting Law 37(I)/2019 and its amendments 120(I)/2020 and 162(I)/2024, the 2019 fees regulations, the 2022 player protection regulations, the 2021 Advertising Code, NBA directives, registers, blocking list and quarterly results, the 2015 casino law and the 2018 games of chance law, 2026-09-23. Governing law corrected from 2012 to 2019; tax corrected from 13% to 15% of net betting receipts; all blocks rebuilt, including 2025 online market data.
compliance changed from absent to populated
Reverified against the Betting Law 37(I)/2019 and its amendments 120(I)/2020 and 162(I)/2024, the 2019 fees regulations, the 2022 player protection regulations, the 2021 Advertising Code, NBA directives, registers, blocking list and quarterly results, the 2015 casino law and the 2018 games of chance law, 2026-09-23. Governing law corrected from 2012 to 2019; tax corrected from 13% to 15% of net betting receipts; all blocks rebuilt, including 2025 online market data.
advertising changed from previous to updated
Reverified against the Betting Law 37(I)/2019 and its amendments 120(I)/2020 and 162(I)/2024, the 2019 fees regulations, the 2022 player protection regulations, the 2021 Advertising Code, NBA directives, registers, blocking list and quarterly results, the 2015 casino law and the 2018 games of chance law, 2026-09-23. Governing law corrected from 2012 to 2019; tax corrected from 13% to 15% of net betting receipts; all blocks rebuilt, including 2025 online market data.
payments changed from absent to populated
Reverified against the Betting Law 37(I)/2019 and its amendments 120(I)/2020 and 162(I)/2024, the 2019 fees regulations, the 2022 player protection regulations, the 2021 Advertising Code, NBA directives, registers, blocking list and quarterly results, the 2015 casino law and the 2018 games of chance law, 2026-09-23. Governing law corrected from 2012 to 2019; tax corrected from 13% to 15% of net betting receipts; all blocks rebuilt, including 2025 online market data.
enforcement changed from absent to populated
Reverified against the Betting Law 37(I)/2019 and its amendments 120(I)/2020 and 162(I)/2024, the 2019 fees regulations, the 2022 player protection regulations, the 2021 Advertising Code, NBA directives, registers, blocking list and quarterly results, the 2015 casino law and the 2018 games of chance law, 2026-09-23. Governing law corrected from 2012 to 2019; tax corrected from 13% to 15% of net betting receipts; all blocks rebuilt, including 2025 online market data.
marketData changed from absent to populated
Reverified against the Betting Law 37(I)/2019 and its amendments 120(I)/2020 and 162(I)/2024, the 2019 fees regulations, the 2022 player protection regulations, the 2021 Advertising Code, NBA directives, registers, blocking list and quarterly results, the 2015 casino law and the 2018 games of chance law, 2026-09-23. Governing law corrected from 2012 to 2019; tax corrected from 13% to 15% of net betting receipts; all blocks rebuilt, including 2025 online market data.
editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated
Reverified against the Betting Law 37(I)/2019 and its amendments 120(I)/2020 and 162(I)/2024, the 2019 fees regulations, the 2022 player protection regulations, the 2021 Advertising Code, NBA directives, registers, blocking list and quarterly results, the 2015 casino law and the 2018 games of chance law, 2026-09-23. Governing law corrected from 2012 to 2019; tax corrected from 13% to 15% of net betting receipts; all blocks rebuilt, including 2025 online market data.
sources changed from previous to updated
Reverified against the Betting Law 37(I)/2019 and its amendments 120(I)/2020 and 162(I)/2024, the 2019 fees regulations, the 2022 player protection regulations, the 2021 Advertising Code, NBA directives, registers, blocking list and quarterly results, the 2015 casino law and the 2018 games of chance law, 2026-09-23. Governing law corrected from 2012 to 2019; tax corrected from 13% to 15% of net betting receipts; all blocks rebuilt, including 2025 online market data.
regulator.localName, abbreviation, licenceRegisterUrl, secondaryAuthorities, sourceIds changed from previous to updated
Rebuilt from primary sources, 2026-09-23: Acts 186/2016, 187/2016, 349/2023 and 40/1995 and Decree 466/2023 on e-Sbírka, the AML, Criminal Code, income tax and administrative fees acts, the Ministry of Finance whitelist of 1 September 2026, blocking list of 21 September 2026 and 2026 notices, and the national gambling report 2026. Licensing, surety bands, tax base and rates now rest on statute rather than law firm guides; advertising block corrected to Act 40/1995; compliance, payments, market data, enforcement counts and timeline added.
statusMatrix changed from previous to updated
Rebuilt from primary sources, 2026-09-23: Acts 186/2016, 187/2016, 349/2023 and 40/1995 and Decree 466/2023 on e-Sbírka, the AML, Criminal Code, income tax and administrative fees acts, the Ministry of Finance whitelist of 1 September 2026, blocking list of 21 September 2026 and 2026 notices, and the national gambling report 2026. Licensing, surety bands, tax base and rates now rest on statute rather than law firm guides; advertising block corrected to Act 40/1995; compliance, payments, market data, enforcement counts and timeline added.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments changed from previous to updated
Rebuilt from primary sources, 2026-09-23: Acts 186/2016, 187/2016, 349/2023 and 40/1995 and Decree 466/2023 on e-Sbírka, the AML, Criminal Code, income tax and administrative fees acts, the Ministry of Finance whitelist of 1 September 2026, blocking list of 21 September 2026 and 2026 notices, and the national gambling report 2026. Licensing, surety bands, tax base and rates now rest on statute rather than law firm guides; advertising block corrected to Act 40/1995; compliance, payments, market data, enforcement counts and timeline added.
licensing changed from previous to updated
Rebuilt from primary sources, 2026-09-23: Acts 186/2016, 187/2016, 349/2023 and 40/1995 and Decree 466/2023 on e-Sbírka, the AML, Criminal Code, income tax and administrative fees acts, the Ministry of Finance whitelist of 1 September 2026, blocking list of 21 September 2026 and 2026 notices, and the national gambling report 2026. Licensing, surety bands, tax base and rates now rest on statute rather than law firm guides; advertising block corrected to Act 40/1995; compliance, payments, market data, enforcement counts and timeline added.
taxation changed from previous to updated
Rebuilt from primary sources, 2026-09-23: Acts 186/2016, 187/2016, 349/2023 and 40/1995 and Decree 466/2023 on e-Sbírka, the AML, Criminal Code, income tax and administrative fees acts, the Ministry of Finance whitelist of 1 September 2026, blocking list of 21 September 2026 and 2026 notices, and the national gambling report 2026. Licensing, surety bands, tax base and rates now rest on statute rather than law firm guides; advertising block corrected to Act 40/1995; compliance, payments, market data, enforcement counts and timeline added.
compliance changed from previous to updated
Rebuilt from primary sources, 2026-09-23: Acts 186/2016, 187/2016, 349/2023 and 40/1995 and Decree 466/2023 on e-Sbírka, the AML, Criminal Code, income tax and administrative fees acts, the Ministry of Finance whitelist of 1 September 2026, blocking list of 21 September 2026 and 2026 notices, and the national gambling report 2026. Licensing, surety bands, tax base and rates now rest on statute rather than law firm guides; advertising block corrected to Act 40/1995; compliance, payments, market data, enforcement counts and timeline added.
advertising changed from previous to updated
Rebuilt from primary sources, 2026-09-23: Acts 186/2016, 187/2016, 349/2023 and 40/1995 and Decree 466/2023 on e-Sbírka, the AML, Criminal Code, income tax and administrative fees acts, the Ministry of Finance whitelist of 1 September 2026, blocking list of 21 September 2026 and 2026 notices, and the national gambling report 2026. Licensing, surety bands, tax base and rates now rest on statute rather than law firm guides; advertising block corrected to Act 40/1995; compliance, payments, market data, enforcement counts and timeline added.
payments changed from absent to populated
Rebuilt from primary sources, 2026-09-23: Acts 186/2016, 187/2016, 349/2023 and 40/1995 and Decree 466/2023 on e-Sbírka, the AML, Criminal Code, income tax and administrative fees acts, the Ministry of Finance whitelist of 1 September 2026, blocking list of 21 September 2026 and 2026 notices, and the national gambling report 2026. Licensing, surety bands, tax base and rates now rest on statute rather than law firm guides; advertising block corrected to Act 40/1995; compliance, payments, market data, enforcement counts and timeline added.
enforcement changed from previous to updated
Rebuilt from primary sources, 2026-09-23: Acts 186/2016, 187/2016, 349/2023 and 40/1995 and Decree 466/2023 on e-Sbírka, the AML, Criminal Code, income tax and administrative fees acts, the Ministry of Finance whitelist of 1 September 2026, blocking list of 21 September 2026 and 2026 notices, and the national gambling report 2026. Licensing, surety bands, tax base and rates now rest on statute rather than law firm guides; advertising block corrected to Act 40/1995; compliance, payments, market data, enforcement counts and timeline added.
marketData changed from absent to populated
Rebuilt from primary sources, 2026-09-23: Acts 186/2016, 187/2016, 349/2023 and 40/1995 and Decree 466/2023 on e-Sbírka, the AML, Criminal Code, income tax and administrative fees acts, the Ministry of Finance whitelist of 1 September 2026, blocking list of 21 September 2026 and 2026 notices, and the national gambling report 2026. Licensing, surety bands, tax base and rates now rest on statute rather than law firm guides; advertising block corrected to Act 40/1995; compliance, payments, market data, enforcement counts and timeline added.
editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated
Rebuilt from primary sources, 2026-09-23: Acts 186/2016, 187/2016, 349/2023 and 40/1995 and Decree 466/2023 on e-Sbírka, the AML, Criminal Code, income tax and administrative fees acts, the Ministry of Finance whitelist of 1 September 2026, blocking list of 21 September 2026 and 2026 notices, and the national gambling report 2026. Licensing, surety bands, tax base and rates now rest on statute rather than law firm guides; advertising block corrected to Act 40/1995; compliance, payments, market data, enforcement counts and timeline added.
sources changed from previous to updated
Rebuilt from primary sources, 2026-09-23: Acts 186/2016, 187/2016, 349/2023 and 40/1995 and Decree 466/2023 on e-Sbírka, the AML, Criminal Code, income tax and administrative fees acts, the Ministry of Finance whitelist of 1 September 2026, blocking list of 21 September 2026 and 2026 notices, and the national gambling report 2026. Licensing, surety bands, tax base and rates now rest on statute rather than law firm guides; advertising block corrected to Act 40/1995; compliance, payments, market data, enforcement counts and timeline added.
regulator.name, established, reportsTo, secondaryAuthorities, sourceIds changed from previous to updated
Full rebuild from primary sources, 2026-09-23: Delaware Constitution art. II §17, 29 Del. C. ch. 48 (subchapters I and III), 30 Del. C. §2301, 11 Del. C. §§1401 to 1432, the Internet Lottery and Sports Lottery regulations as amended on 1 February 2026, the Lottery's FY2025 audited statements and FY2024 to FY2027 iGaming data, the DGE fantasy sports report for 2025 and the 2024 and 2026 bills. Advertising corrected (licensed agents may advertise with Lottery approval); licensing, taxation by revenue share, compliance, payments, enforcement, market data, iLottery, poker and fantasy entries added; the unsourced 888 withdrawal account removed and the vendor press release reclassified as tier 3. Checker, 2026-09-23: online sports betting dated to the 27 December 2023 sports mobile app launch and iLottery to 28 October 2025 per the Lottery fact sheet; the 6,200 machine figure sourced to the Video Lottery page.
statusMatrix changed from previous to updated
Full rebuild from primary sources, 2026-09-23: Delaware Constitution art. II §17, 29 Del. C. ch. 48 (subchapters I and III), 30 Del. C. §2301, 11 Del. C. §§1401 to 1432, the Internet Lottery and Sports Lottery regulations as amended on 1 February 2026, the Lottery's FY2025 audited statements and FY2024 to FY2027 iGaming data, the DGE fantasy sports report for 2025 and the 2024 and 2026 bills. Advertising corrected (licensed agents may advertise with Lottery approval); licensing, taxation by revenue share, compliance, payments, enforcement, market data, iLottery, poker and fantasy entries added; the unsourced 888 withdrawal account removed and the vendor press release reclassified as tier 3. Checker, 2026-09-23: online sports betting dated to the 27 December 2023 sports mobile app launch and iLottery to 28 October 2025 per the Lottery fact sheet; the 6,200 machine figure sourced to the Video Lottery page.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation changed from previous to updated
Full rebuild from primary sources, 2026-09-23: Delaware Constitution art. II §17, 29 Del. C. ch. 48 (subchapters I and III), 30 Del. C. §2301, 11 Del. C. §§1401 to 1432, the Internet Lottery and Sports Lottery regulations as amended on 1 February 2026, the Lottery's FY2025 audited statements and FY2024 to FY2027 iGaming data, the DGE fantasy sports report for 2025 and the 2024 and 2026 bills. Advertising corrected (licensed agents may advertise with Lottery approval); licensing, taxation by revenue share, compliance, payments, enforcement, market data, iLottery, poker and fantasy entries added; the unsourced 888 withdrawal account removed and the vendor press release reclassified as tier 3. Checker, 2026-09-23: online sports betting dated to the 27 December 2023 sports mobile app launch and iLottery to 28 October 2025 per the Lottery fact sheet; the 6,200 machine figure sourced to the Video Lottery page.
licensing changed from absent to populated
Full rebuild from primary sources, 2026-09-23: Delaware Constitution art. II §17, 29 Del. C. ch. 48 (subchapters I and III), 30 Del. C. §2301, 11 Del. C. §§1401 to 1432, the Internet Lottery and Sports Lottery regulations as amended on 1 February 2026, the Lottery's FY2025 audited statements and FY2024 to FY2027 iGaming data, the DGE fantasy sports report for 2025 and the 2024 and 2026 bills. Advertising corrected (licensed agents may advertise with Lottery approval); licensing, taxation by revenue share, compliance, payments, enforcement, market data, iLottery, poker and fantasy entries added; the unsourced 888 withdrawal account removed and the vendor press release reclassified as tier 3. Checker, 2026-09-23: online sports betting dated to the 27 December 2023 sports mobile app launch and iLottery to 28 October 2025 per the Lottery fact sheet; the 6,200 machine figure sourced to the Video Lottery page.
taxation changed from absent to populated
Full rebuild from primary sources, 2026-09-23: Delaware Constitution art. II §17, 29 Del. C. ch. 48 (subchapters I and III), 30 Del. C. §2301, 11 Del. C. §§1401 to 1432, the Internet Lottery and Sports Lottery regulations as amended on 1 February 2026, the Lottery's FY2025 audited statements and FY2024 to FY2027 iGaming data, the DGE fantasy sports report for 2025 and the 2024 and 2026 bills. Advertising corrected (licensed agents may advertise with Lottery approval); licensing, taxation by revenue share, compliance, payments, enforcement, market data, iLottery, poker and fantasy entries added; the unsourced 888 withdrawal account removed and the vendor press release reclassified as tier 3. Checker, 2026-09-23: online sports betting dated to the 27 December 2023 sports mobile app launch and iLottery to 28 October 2025 per the Lottery fact sheet; the 6,200 machine figure sourced to the Video Lottery page.
compliance changed from absent to populated
Full rebuild from primary sources, 2026-09-23: Delaware Constitution art. II §17, 29 Del. C. ch. 48 (subchapters I and III), 30 Del. C. §2301, 11 Del. C. §§1401 to 1432, the Internet Lottery and Sports Lottery regulations as amended on 1 February 2026, the Lottery's FY2025 audited statements and FY2024 to FY2027 iGaming data, the DGE fantasy sports report for 2025 and the 2024 and 2026 bills. Advertising corrected (licensed agents may advertise with Lottery approval); licensing, taxation by revenue share, compliance, payments, enforcement, market data, iLottery, poker and fantasy entries added; the unsourced 888 withdrawal account removed and the vendor press release reclassified as tier 3. Checker, 2026-09-23: online sports betting dated to the 27 December 2023 sports mobile app launch and iLottery to 28 October 2025 per the Lottery fact sheet; the 6,200 machine figure sourced to the Video Lottery page.
advertising changed from previous to updated
Full rebuild from primary sources, 2026-09-23: Delaware Constitution art. II §17, 29 Del. C. ch. 48 (subchapters I and III), 30 Del. C. §2301, 11 Del. C. §§1401 to 1432, the Internet Lottery and Sports Lottery regulations as amended on 1 February 2026, the Lottery's FY2025 audited statements and FY2024 to FY2027 iGaming data, the DGE fantasy sports report for 2025 and the 2024 and 2026 bills. Advertising corrected (licensed agents may advertise with Lottery approval); licensing, taxation by revenue share, compliance, payments, enforcement, market data, iLottery, poker and fantasy entries added; the unsourced 888 withdrawal account removed and the vendor press release reclassified as tier 3. Checker, 2026-09-23: online sports betting dated to the 27 December 2023 sports mobile app launch and iLottery to 28 October 2025 per the Lottery fact sheet; the 6,200 machine figure sourced to the Video Lottery page.
payments changed from absent to populated
Full rebuild from primary sources, 2026-09-23: Delaware Constitution art. II §17, 29 Del. C. ch. 48 (subchapters I and III), 30 Del. C. §2301, 11 Del. C. §§1401 to 1432, the Internet Lottery and Sports Lottery regulations as amended on 1 February 2026, the Lottery's FY2025 audited statements and FY2024 to FY2027 iGaming data, the DGE fantasy sports report for 2025 and the 2024 and 2026 bills. Advertising corrected (licensed agents may advertise with Lottery approval); licensing, taxation by revenue share, compliance, payments, enforcement, market data, iLottery, poker and fantasy entries added; the unsourced 888 withdrawal account removed and the vendor press release reclassified as tier 3. Checker, 2026-09-23: online sports betting dated to the 27 December 2023 sports mobile app launch and iLottery to 28 October 2025 per the Lottery fact sheet; the 6,200 machine figure sourced to the Video Lottery page.
enforcement changed from absent to populated
Full rebuild from primary sources, 2026-09-23: Delaware Constitution art. II §17, 29 Del. C. ch. 48 (subchapters I and III), 30 Del. C. §2301, 11 Del. C. §§1401 to 1432, the Internet Lottery and Sports Lottery regulations as amended on 1 February 2026, the Lottery's FY2025 audited statements and FY2024 to FY2027 iGaming data, the DGE fantasy sports report for 2025 and the 2024 and 2026 bills. Advertising corrected (licensed agents may advertise with Lottery approval); licensing, taxation by revenue share, compliance, payments, enforcement, market data, iLottery, poker and fantasy entries added; the unsourced 888 withdrawal account removed and the vendor press release reclassified as tier 3. Checker, 2026-09-23: online sports betting dated to the 27 December 2023 sports mobile app launch and iLottery to 28 October 2025 per the Lottery fact sheet; the 6,200 machine figure sourced to the Video Lottery page.
marketData changed from absent to populated
Full rebuild from primary sources, 2026-09-23: Delaware Constitution art. II §17, 29 Del. C. ch. 48 (subchapters I and III), 30 Del. C. §2301, 11 Del. C. §§1401 to 1432, the Internet Lottery and Sports Lottery regulations as amended on 1 February 2026, the Lottery's FY2025 audited statements and FY2024 to FY2027 iGaming data, the DGE fantasy sports report for 2025 and the 2024 and 2026 bills. Advertising corrected (licensed agents may advertise with Lottery approval); licensing, taxation by revenue share, compliance, payments, enforcement, market data, iLottery, poker and fantasy entries added; the unsourced 888 withdrawal account removed and the vendor press release reclassified as tier 3. Checker, 2026-09-23: online sports betting dated to the 27 December 2023 sports mobile app launch and iLottery to 28 October 2025 per the Lottery fact sheet; the 6,200 machine figure sourced to the Video Lottery page.
editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated
Full rebuild from primary sources, 2026-09-23: Delaware Constitution art. II §17, 29 Del. C. ch. 48 (subchapters I and III), 30 Del. C. §2301, 11 Del. C. §§1401 to 1432, the Internet Lottery and Sports Lottery regulations as amended on 1 February 2026, the Lottery's FY2025 audited statements and FY2024 to FY2027 iGaming data, the DGE fantasy sports report for 2025 and the 2024 and 2026 bills. Advertising corrected (licensed agents may advertise with Lottery approval); licensing, taxation by revenue share, compliance, payments, enforcement, market data, iLottery, poker and fantasy entries added; the unsourced 888 withdrawal account removed and the vendor press release reclassified as tier 3. Checker, 2026-09-23: online sports betting dated to the 27 December 2023 sports mobile app launch and iLottery to 28 October 2025 per the Lottery fact sheet; the 6,200 machine figure sourced to the Video Lottery page.
sources changed from previous to updated
Full rebuild from primary sources, 2026-09-23: Delaware Constitution art. II §17, 29 Del. C. ch. 48 (subchapters I and III), 30 Del. C. §2301, 11 Del. C. §§1401 to 1432, the Internet Lottery and Sports Lottery regulations as amended on 1 February 2026, the Lottery's FY2025 audited statements and FY2024 to FY2027 iGaming data, the DGE fantasy sports report for 2025 and the 2024 and 2026 bills. Advertising corrected (licensed agents may advertise with Lottery approval); licensing, taxation by revenue share, compliance, payments, enforcement, market data, iLottery, poker and fantasy entries added; the unsourced 888 withdrawal account removed and the vendor press release reclassified as tier 3. Checker, 2026-09-23: online sports betting dated to the 27 December 2023 sports mobile app launch and iLottery to 28 October 2025 per the Lottery fact sheet; the 6,200 machine figure sourced to the Video Lottery page.
regulator changed from previous to updated
Full reverification against the consolidated Gambling Act (LBK 1182/2025) and Act 1780/2025, the Act on Taxes on Gambling, the 2025 online casino and online betting executive orders on Retsinformation, the Ministry of Taxation 2026 and 2027 rate and fee tables, Folketinget records for bills L 127, L 63 and L 106, and Spillemyndigheden decisions, statistics and reports, 2026-09-23. Broken regulator link fixed; ICLG replaced by primary sources; licence fees, player-protection rules, enforcement, the lapsed Spilpakke 1 bill and 2025 market data added.
statusMatrix changed from previous to updated
Full reverification against the consolidated Gambling Act (LBK 1182/2025) and Act 1780/2025, the Act on Taxes on Gambling, the 2025 online casino and online betting executive orders on Retsinformation, the Ministry of Taxation 2026 and 2027 rate and fee tables, Folketinget records for bills L 127, L 63 and L 106, and Spillemyndigheden decisions, statistics and reports, 2026-09-23. Broken regulator link fixed; ICLG replaced by primary sources; licence fees, player-protection rules, enforcement, the lapsed Spilpakke 1 bill and 2025 market data added.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation, caseLaw changed from previous to updated
Full reverification against the consolidated Gambling Act (LBK 1182/2025) and Act 1780/2025, the Act on Taxes on Gambling, the 2025 online casino and online betting executive orders on Retsinformation, the Ministry of Taxation 2026 and 2027 rate and fee tables, Folketinget records for bills L 127, L 63 and L 106, and Spillemyndigheden decisions, statistics and reports, 2026-09-23. Broken regulator link fixed; ICLG replaced by primary sources; licence fees, player-protection rules, enforcement, the lapsed Spilpakke 1 bill and 2025 market data added.
licensing changed from previous to updated
Full reverification against the consolidated Gambling Act (LBK 1182/2025) and Act 1780/2025, the Act on Taxes on Gambling, the 2025 online casino and online betting executive orders on Retsinformation, the Ministry of Taxation 2026 and 2027 rate and fee tables, Folketinget records for bills L 127, L 63 and L 106, and Spillemyndigheden decisions, statistics and reports, 2026-09-23. Broken regulator link fixed; ICLG replaced by primary sources; licence fees, player-protection rules, enforcement, the lapsed Spilpakke 1 bill and 2025 market data added.
taxation.taxBase, earmarkedLevies, playerWinningsTax, withholdingMechanism, scheduledChanges, sourceIds changed from previous to updated
Full reverification against the consolidated Gambling Act (LBK 1182/2025) and Act 1780/2025, the Act on Taxes on Gambling, the 2025 online casino and online betting executive orders on Retsinformation, the Ministry of Taxation 2026 and 2027 rate and fee tables, Folketinget records for bills L 127, L 63 and L 106, and Spillemyndigheden decisions, statistics and reports, 2026-09-23. Broken regulator link fixed; ICLG replaced by primary sources; licence fees, player-protection rules, enforcement, the lapsed Spilpakke 1 bill and 2025 market data added.
compliance changed from previous to updated
Full reverification against the consolidated Gambling Act (LBK 1182/2025) and Act 1780/2025, the Act on Taxes on Gambling, the 2025 online casino and online betting executive orders on Retsinformation, the Ministry of Taxation 2026 and 2027 rate and fee tables, Folketinget records for bills L 127, L 63 and L 106, and Spillemyndigheden decisions, statistics and reports, 2026-09-23. Broken regulator link fixed; ICLG replaced by primary sources; licence fees, player-protection rules, enforcement, the lapsed Spilpakke 1 bill and 2025 market data added.
advertising changed from previous to updated
Full reverification against the consolidated Gambling Act (LBK 1182/2025) and Act 1780/2025, the Act on Taxes on Gambling, the 2025 online casino and online betting executive orders on Retsinformation, the Ministry of Taxation 2026 and 2027 rate and fee tables, Folketinget records for bills L 127, L 63 and L 106, and Spillemyndigheden decisions, statistics and reports, 2026-09-23. Broken regulator link fixed; ICLG replaced by primary sources; licence fees, player-protection rules, enforcement, the lapsed Spilpakke 1 bill and 2025 market data added.
payments changed from absent to populated
Full reverification against the consolidated Gambling Act (LBK 1182/2025) and Act 1780/2025, the Act on Taxes on Gambling, the 2025 online casino and online betting executive orders on Retsinformation, the Ministry of Taxation 2026 and 2027 rate and fee tables, Folketinget records for bills L 127, L 63 and L 106, and Spillemyndigheden decisions, statistics and reports, 2026-09-23. Broken regulator link fixed; ICLG replaced by primary sources; licence fees, player-protection rules, enforcement, the lapsed Spilpakke 1 bill and 2025 market data added.
enforcement changed from absent to populated
Full reverification against the consolidated Gambling Act (LBK 1182/2025) and Act 1780/2025, the Act on Taxes on Gambling, the 2025 online casino and online betting executive orders on Retsinformation, the Ministry of Taxation 2026 and 2027 rate and fee tables, Folketinget records for bills L 127, L 63 and L 106, and Spillemyndigheden decisions, statistics and reports, 2026-09-23. Broken regulator link fixed; ICLG replaced by primary sources; licence fees, player-protection rules, enforcement, the lapsed Spilpakke 1 bill and 2025 market data added.
marketData.perVerticalGgr, channelisationMethod, onlineShareOfTotalGambling, sourceIds changed from previous to updated
Full reverification against the consolidated Gambling Act (LBK 1182/2025) and Act 1780/2025, the Act on Taxes on Gambling, the 2025 online casino and online betting executive orders on Retsinformation, the Ministry of Taxation 2026 and 2027 rate and fee tables, Folketinget records for bills L 127, L 63 and L 106, and Spillemyndigheden decisions, statistics and reports, 2026-09-23. Broken regulator link fixed; ICLG replaced by primary sources; licence fees, player-protection rules, enforcement, the lapsed Spilpakke 1 bill and 2025 market data added.
editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated
Full reverification against the consolidated Gambling Act (LBK 1182/2025) and Act 1780/2025, the Act on Taxes on Gambling, the 2025 online casino and online betting executive orders on Retsinformation, the Ministry of Taxation 2026 and 2027 rate and fee tables, Folketinget records for bills L 127, L 63 and L 106, and Spillemyndigheden decisions, statistics and reports, 2026-09-23. Broken regulator link fixed; ICLG replaced by primary sources; licence fees, player-protection rules, enforcement, the lapsed Spilpakke 1 bill and 2025 market data added.
sources changed from previous to updated
Full reverification against the consolidated Gambling Act (LBK 1182/2025) and Act 1780/2025, the Act on Taxes on Gambling, the 2025 online casino and online betting executive orders on Retsinformation, the Ministry of Taxation 2026 and 2027 rate and fee tables, Folketinget records for bills L 127, L 63 and L 106, and Spillemyndigheden decisions, statistics and reports, 2026-09-23. Broken regulator link fixed; ICLG replaced by primary sources; licence fees, player-protection rules, enforcement, the lapsed Spilpakke 1 bill and 2025 market data added.
regulator changed from previous to updated
Reverified 2026-09-23 against Ley 351-64, Ley 29-06, Ley 139-11, Ley 253-12, Ley 155-17, Hacienda Resolutions 136-2024, 172-2022 and 184-2026, the DCJA registers and warnings, the DGII 2025 revenue report and the Senate record, read in Spanish. Online casino, poker, bingo and sports betting are recorded as regulated under Ley 139-11 and Resolution 136-2024 (10% monthly tax on gross sales, .do domain, RD$20m bond, seven licensed operators), and the general gambling bill passed by Congress on 16 September 2026 is recorded as pending promulgation.
statusMatrix changed from previous to updated
Reverified 2026-09-23 against Ley 351-64, Ley 29-06, Ley 139-11, Ley 253-12, Ley 155-17, Hacienda Resolutions 136-2024, 172-2022 and 184-2026, the DCJA registers and warnings, the DGII 2025 revenue report and the Senate record, read in Spanish. Online casino, poker, bingo and sports betting are recorded as regulated under Ley 139-11 and Resolution 136-2024 (10% monthly tax on gross sales, .do domain, RD$20m bond, seven licensed operators), and the general gambling bill passed by Congress on 16 September 2026 is recorded as pending promulgation.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation changed from previous to updated
Reverified 2026-09-23 against Ley 351-64, Ley 29-06, Ley 139-11, Ley 253-12, Ley 155-17, Hacienda Resolutions 136-2024, 172-2022 and 184-2026, the DCJA registers and warnings, the DGII 2025 revenue report and the Senate record, read in Spanish. Online casino, poker, bingo and sports betting are recorded as regulated under Ley 139-11 and Resolution 136-2024 (10% monthly tax on gross sales, .do domain, RD$20m bond, seven licensed operators), and the general gambling bill passed by Congress on 16 September 2026 is recorded as pending promulgation.
licensing changed from absent to populated
Reverified 2026-09-23 against Ley 351-64, Ley 29-06, Ley 139-11, Ley 253-12, Ley 155-17, Hacienda Resolutions 136-2024, 172-2022 and 184-2026, the DCJA registers and warnings, the DGII 2025 revenue report and the Senate record, read in Spanish. Online casino, poker, bingo and sports betting are recorded as regulated under Ley 139-11 and Resolution 136-2024 (10% monthly tax on gross sales, .do domain, RD$20m bond, seven licensed operators), and the general gambling bill passed by Congress on 16 September 2026 is recorded as pending promulgation.
taxation changed from absent to populated
Reverified 2026-09-23 against Ley 351-64, Ley 29-06, Ley 139-11, Ley 253-12, Ley 155-17, Hacienda Resolutions 136-2024, 172-2022 and 184-2026, the DCJA registers and warnings, the DGII 2025 revenue report and the Senate record, read in Spanish. Online casino, poker, bingo and sports betting are recorded as regulated under Ley 139-11 and Resolution 136-2024 (10% monthly tax on gross sales, .do domain, RD$20m bond, seven licensed operators), and the general gambling bill passed by Congress on 16 September 2026 is recorded as pending promulgation.
compliance changed from absent to populated
Reverified 2026-09-23 against Ley 351-64, Ley 29-06, Ley 139-11, Ley 253-12, Ley 155-17, Hacienda Resolutions 136-2024, 172-2022 and 184-2026, the DCJA registers and warnings, the DGII 2025 revenue report and the Senate record, read in Spanish. Online casino, poker, bingo and sports betting are recorded as regulated under Ley 139-11 and Resolution 136-2024 (10% monthly tax on gross sales, .do domain, RD$20m bond, seven licensed operators), and the general gambling bill passed by Congress on 16 September 2026 is recorded as pending promulgation.
advertising changed from previous to updated
Reverified 2026-09-23 against Ley 351-64, Ley 29-06, Ley 139-11, Ley 253-12, Ley 155-17, Hacienda Resolutions 136-2024, 172-2022 and 184-2026, the DCJA registers and warnings, the DGII 2025 revenue report and the Senate record, read in Spanish. Online casino, poker, bingo and sports betting are recorded as regulated under Ley 139-11 and Resolution 136-2024 (10% monthly tax on gross sales, .do domain, RD$20m bond, seven licensed operators), and the general gambling bill passed by Congress on 16 September 2026 is recorded as pending promulgation.
payments changed from absent to populated
Reverified 2026-09-23 against Ley 351-64, Ley 29-06, Ley 139-11, Ley 253-12, Ley 155-17, Hacienda Resolutions 136-2024, 172-2022 and 184-2026, the DCJA registers and warnings, the DGII 2025 revenue report and the Senate record, read in Spanish. Online casino, poker, bingo and sports betting are recorded as regulated under Ley 139-11 and Resolution 136-2024 (10% monthly tax on gross sales, .do domain, RD$20m bond, seven licensed operators), and the general gambling bill passed by Congress on 16 September 2026 is recorded as pending promulgation.
enforcement changed from absent to populated
Reverified 2026-09-23 against Ley 351-64, Ley 29-06, Ley 139-11, Ley 253-12, Ley 155-17, Hacienda Resolutions 136-2024, 172-2022 and 184-2026, the DCJA registers and warnings, the DGII 2025 revenue report and the Senate record, read in Spanish. Online casino, poker, bingo and sports betting are recorded as regulated under Ley 139-11 and Resolution 136-2024 (10% monthly tax on gross sales, .do domain, RD$20m bond, seven licensed operators), and the general gambling bill passed by Congress on 16 September 2026 is recorded as pending promulgation.
marketData changed from absent to populated
Reverified 2026-09-23 against Ley 351-64, Ley 29-06, Ley 139-11, Ley 253-12, Ley 155-17, Hacienda Resolutions 136-2024, 172-2022 and 184-2026, the DCJA registers and warnings, the DGII 2025 revenue report and the Senate record, read in Spanish. Online casino, poker, bingo and sports betting are recorded as regulated under Ley 139-11 and Resolution 136-2024 (10% monthly tax on gross sales, .do domain, RD$20m bond, seven licensed operators), and the general gambling bill passed by Congress on 16 September 2026 is recorded as pending promulgation.
editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated
Reverified 2026-09-23 against Ley 351-64, Ley 29-06, Ley 139-11, Ley 253-12, Ley 155-17, Hacienda Resolutions 136-2024, 172-2022 and 184-2026, the DCJA registers and warnings, the DGII 2025 revenue report and the Senate record, read in Spanish. Online casino, poker, bingo and sports betting are recorded as regulated under Ley 139-11 and Resolution 136-2024 (10% monthly tax on gross sales, .do domain, RD$20m bond, seven licensed operators), and the general gambling bill passed by Congress on 16 September 2026 is recorded as pending promulgation.
sources changed from previous to updated
Reverified 2026-09-23 against Ley 351-64, Ley 29-06, Ley 139-11, Ley 253-12, Ley 155-17, Hacienda Resolutions 136-2024, 172-2022 and 184-2026, the DCJA registers and warnings, the DGII 2025 revenue report and the Senate record, read in Spanish. Online casino, poker, bingo and sports betting are recorded as regulated under Ley 139-11 and Resolution 136-2024 (10% monthly tax on gross sales, .do domain, RD$20m bond, seven licensed operators), and the general gambling bill passed by Congress on 16 September 2026 is recorded as pending promulgation.
regulator.name, localName, website, reportsTo, secondaryAuthorities, sourceIds changed from previous to updated
Reverified on 2026-09-23 against the Organic Law of Sport of February 2026, Executive Decrees 422, 445 and 487, Chapter VII-A of the Ley de Régimen Tributario Interno, SRI Resolution NAC-DGERCGC24-00000029, COIP art. 236, the 2011 Registro Oficial on the casino consultation, the Constitutional Court ruling of September 2025 and the Procuraduría pronouncements of 2025 and 2026, read in Spanish. The licence, its five-year term and 655 SBU annual fee now rest on the regulation text; Decree 445 removing online games from the licence is recorded; compliance, payments, enforcement, timeline, pending rules and FAQs are rebuilt and the unread trade-press sources are dropped.
statusMatrix changed from previous to updated
Reverified on 2026-09-23 against the Organic Law of Sport of February 2026, Executive Decrees 422, 445 and 487, Chapter VII-A of the Ley de Régimen Tributario Interno, SRI Resolution NAC-DGERCGC24-00000029, COIP art. 236, the 2011 Registro Oficial on the casino consultation, the Constitutional Court ruling of September 2025 and the Procuraduría pronouncements of 2025 and 2026, read in Spanish. The licence, its five-year term and 655 SBU annual fee now rest on the regulation text; Decree 445 removing online games from the licence is recorded; compliance, payments, enforcement, timeline, pending rules and FAQs are rebuilt and the unread trade-press sources are dropped.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation, caseLaw changed from previous to updated
Reverified on 2026-09-23 against the Organic Law of Sport of February 2026, Executive Decrees 422, 445 and 487, Chapter VII-A of the Ley de Régimen Tributario Interno, SRI Resolution NAC-DGERCGC24-00000029, COIP art. 236, the 2011 Registro Oficial on the casino consultation, the Constitutional Court ruling of September 2025 and the Procuraduría pronouncements of 2025 and 2026, read in Spanish. The licence, its five-year term and 655 SBU annual fee now rest on the regulation text; Decree 445 removing online games from the licence is recorded; compliance, payments, enforcement, timeline, pending rules and FAQs are rebuilt and the unread trade-press sources are dropped.
licensing.licenceTypes, localDomainRequired, bankGuaranteeOrBond, certificationRequirements, barriersToEntry, sourceIds changed from previous to updated
Reverified on 2026-09-23 against the Organic Law of Sport of February 2026, Executive Decrees 422, 445 and 487, Chapter VII-A of the Ley de Régimen Tributario Interno, SRI Resolution NAC-DGERCGC24-00000029, COIP art. 236, the 2011 Registro Oficial on the casino consultation, the Constitutional Court ruling of September 2025 and the Procuraduría pronouncements of 2025 and 2026, read in Spanish. The licence, its five-year term and 655 SBU annual fee now rest on the regulation text; Decree 445 removing online games from the licence is recorded; compliance, payments, enforcement, timeline, pending rules and FAQs are rebuilt and the unread trade-press sources are dropped.
taxation.taxBase, playerWinningsTax, withholdingMechanism, vatTreatment, sourceIds changed from previous to updated
Reverified on 2026-09-23 against the Organic Law of Sport of February 2026, Executive Decrees 422, 445 and 487, Chapter VII-A of the Ley de Régimen Tributario Interno, SRI Resolution NAC-DGERCGC24-00000029, COIP art. 236, the 2011 Registro Oficial on the casino consultation, the Constitutional Court ruling of September 2025 and the Procuraduría pronouncements of 2025 and 2026, read in Spanish. The licence, its five-year term and 655 SBU annual fee now rest on the regulation text; Decree 445 removing online games from the licence is recorded; compliance, payments, enforcement, timeline, pending rules and FAQs are rebuilt and the unread trade-press sources are dropped.
compliance changed from absent to populated
Reverified on 2026-09-23 against the Organic Law of Sport of February 2026, Executive Decrees 422, 445 and 487, Chapter VII-A of the Ley de Régimen Tributario Interno, SRI Resolution NAC-DGERCGC24-00000029, COIP art. 236, the 2011 Registro Oficial on the casino consultation, the Constitutional Court ruling of September 2025 and the Procuraduría pronouncements of 2025 and 2026, read in Spanish. The licence, its five-year term and 655 SBU annual fee now rest on the regulation text; Decree 445 removing online games from the licence is recorded; compliance, payments, enforcement, timeline, pending rules and FAQs are rebuilt and the unread trade-press sources are dropped.
advertising changed from previous to updated
Reverified on 2026-09-23 against the Organic Law of Sport of February 2026, Executive Decrees 422, 445 and 487, Chapter VII-A of the Ley de Régimen Tributario Interno, SRI Resolution NAC-DGERCGC24-00000029, COIP art. 236, the 2011 Registro Oficial on the casino consultation, the Constitutional Court ruling of September 2025 and the Procuraduría pronouncements of 2025 and 2026, read in Spanish. The licence, its five-year term and 655 SBU annual fee now rest on the regulation text; Decree 445 removing online games from the licence is recorded; compliance, payments, enforcement, timeline, pending rules and FAQs are rebuilt and the unread trade-press sources are dropped.
payments changed from absent to populated
Reverified on 2026-09-23 against the Organic Law of Sport of February 2026, Executive Decrees 422, 445 and 487, Chapter VII-A of the Ley de Régimen Tributario Interno, SRI Resolution NAC-DGERCGC24-00000029, COIP art. 236, the 2011 Registro Oficial on the casino consultation, the Constitutional Court ruling of September 2025 and the Procuraduría pronouncements of 2025 and 2026, read in Spanish. The licence, its five-year term and 655 SBU annual fee now rest on the regulation text; Decree 445 removing online games from the licence is recorded; compliance, payments, enforcement, timeline, pending rules and FAQs are rebuilt and the unread trade-press sources are dropped.
enforcement changed from previous to updated
Reverified on 2026-09-23 against the Organic Law of Sport of February 2026, Executive Decrees 422, 445 and 487, Chapter VII-A of the Ley de Régimen Tributario Interno, SRI Resolution NAC-DGERCGC24-00000029, COIP art. 236, the 2011 Registro Oficial on the casino consultation, the Constitutional Court ruling of September 2025 and the Procuraduría pronouncements of 2025 and 2026, read in Spanish. The licence, its five-year term and 655 SBU annual fee now rest on the regulation text; Decree 445 removing online games from the licence is recorded; compliance, payments, enforcement, timeline, pending rules and FAQs are rebuilt and the unread trade-press sources are dropped.
editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated
Reverified on 2026-09-23 against the Organic Law of Sport of February 2026, Executive Decrees 422, 445 and 487, Chapter VII-A of the Ley de Régimen Tributario Interno, SRI Resolution NAC-DGERCGC24-00000029, COIP art. 236, the 2011 Registro Oficial on the casino consultation, the Constitutional Court ruling of September 2025 and the Procuraduría pronouncements of 2025 and 2026, read in Spanish. The licence, its five-year term and 655 SBU annual fee now rest on the regulation text; Decree 445 removing online games from the licence is recorded; compliance, payments, enforcement, timeline, pending rules and FAQs are rebuilt and the unread trade-press sources are dropped.
sources changed from previous to updated
Reverified on 2026-09-23 against the Organic Law of Sport of February 2026, Executive Decrees 422, 445 and 487, Chapter VII-A of the Ley de Régimen Tributario Interno, SRI Resolution NAC-DGERCGC24-00000029, COIP art. 236, the 2011 Registro Oficial on the casino consultation, the Constitutional Court ruling of September 2025 and the Procuraduría pronouncements of 2025 and 2026, read in Spanish. The licence, its five-year term and 655 SBU annual fee now rest on the regulation text; Decree 445 removing online games from the licence is recorded; compliance, payments, enforcement, timeline, pending rules and FAQs are rebuilt and the unread trade-press sources are dropped.
regulator.reportsTo, secondaryAuthorities, sourceIds changed from previous to updated
Reverified 2026-09-23 against Law 8 of 2022 (MoTA copy), Penal Code art. 352 as substituted by Law 17 of 1955, Civil Code arts. 739 and 740, Law 10 of 1922 as amended by Law 135 of 1947, Law 93 of 1973, Cybercrime Law 175 of 2018 and the 2021 MENAFATF mutual evaluation, Arabic read in the original. Added the betting, lottery and civil law regimes, bettor liability, the 24-casino count, AML supervision, the 2026 blocking and enforcement activity and the pending Cybercrime Law amendments; online casino and poker confidence lowered to medium because no statute names online play.
statusMatrix changed from previous to updated
Reverified 2026-09-23 against Law 8 of 2022 (MoTA copy), Penal Code art. 352 as substituted by Law 17 of 1955, Civil Code arts. 739 and 740, Law 10 of 1922 as amended by Law 135 of 1947, Law 93 of 1973, Cybercrime Law 175 of 2018 and the 2021 MENAFATF mutual evaluation, Arabic read in the original. Added the betting, lottery and civil law regimes, bettor liability, the 24-casino count, AML supervision, the 2026 blocking and enforcement activity and the pending Cybercrime Law amendments; online casino and poker confidence lowered to medium because no statute names online play.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation changed from previous to updated
Reverified 2026-09-23 against Law 8 of 2022 (MoTA copy), Penal Code art. 352 as substituted by Law 17 of 1955, Civil Code arts. 739 and 740, Law 10 of 1922 as amended by Law 135 of 1947, Law 93 of 1973, Cybercrime Law 175 of 2018 and the 2021 MENAFATF mutual evaluation, Arabic read in the original. Added the betting, lottery and civil law regimes, bettor liability, the 24-casino count, AML supervision, the 2026 blocking and enforcement activity and the pending Cybercrime Law amendments; online casino and poker confidence lowered to medium because no statute names online play.
licensing.licenceTypes, activeLicenceCount, countAsOf, barriersToEntry, sourceIds changed from previous to updated
Reverified 2026-09-23 against Law 8 of 2022 (MoTA copy), Penal Code art. 352 as substituted by Law 17 of 1955, Civil Code arts. 739 and 740, Law 10 of 1922 as amended by Law 135 of 1947, Law 93 of 1973, Cybercrime Law 175 of 2018 and the 2021 MENAFATF mutual evaluation, Arabic read in the original. Added the betting, lottery and civil law regimes, bettor liability, the 24-casino count, AML supervision, the 2026 blocking and enforcement activity and the pending Cybercrime Law amendments; online casino and poker confidence lowered to medium because no statute names online play.
taxation.taxBase, earmarkedLevies, sourceIds changed from previous to updated
Reverified 2026-09-23 against Law 8 of 2022 (MoTA copy), Penal Code art. 352 as substituted by Law 17 of 1955, Civil Code arts. 739 and 740, Law 10 of 1922 as amended by Law 135 of 1947, Law 93 of 1973, Cybercrime Law 175 of 2018 and the 2021 MENAFATF mutual evaluation, Arabic read in the original. Added the betting, lottery and civil law regimes, bettor liability, the 24-casino count, AML supervision, the 2026 blocking and enforcement activity and the pending Cybercrime Law amendments; online casino and poker confidence lowered to medium because no statute names online play.
compliance.kycRequirements, amlRegime, amlSupervisor, reportingObligations, sourceIds changed from previous to updated
Reverified 2026-09-23 against Law 8 of 2022 (MoTA copy), Penal Code art. 352 as substituted by Law 17 of 1955, Civil Code arts. 739 and 740, Law 10 of 1922 as amended by Law 135 of 1947, Law 93 of 1973, Cybercrime Law 175 of 2018 and the 2021 MENAFATF mutual evaluation, Arabic read in the original. Added the betting, lottery and civil law regimes, bettor liability, the 24-casino count, AML supervision, the 2026 blocking and enforcement activity and the pending Cybercrime Law amendments; online casino and poker confidence lowered to medium because no statute names online play.
advertising changed from absent to populated
Reverified 2026-09-23 against Law 8 of 2022 (MoTA copy), Penal Code art. 352 as substituted by Law 17 of 1955, Civil Code arts. 739 and 740, Law 10 of 1922 as amended by Law 135 of 1947, Law 93 of 1973, Cybercrime Law 175 of 2018 and the 2021 MENAFATF mutual evaluation, Arabic read in the original. Added the betting, lottery and civil law regimes, bettor liability, the 24-casino count, AML supervision, the 2026 blocking and enforcement activity and the pending Cybercrime Law amendments; online casino and poker confidence lowered to medium because no statute names online play.
payments changed from absent to populated
Reverified 2026-09-23 against Law 8 of 2022 (MoTA copy), Penal Code art. 352 as substituted by Law 17 of 1955, Civil Code arts. 739 and 740, Law 10 of 1922 as amended by Law 135 of 1947, Law 93 of 1973, Cybercrime Law 175 of 2018 and the 2021 MENAFATF mutual evaluation, Arabic read in the original. Added the betting, lottery and civil law regimes, bettor liability, the 24-casino count, AML supervision, the 2026 blocking and enforcement activity and the pending Cybercrime Law amendments; online casino and poker confidence lowered to medium because no statute names online play.
enforcement changed from absent to populated
Reverified 2026-09-23 against Law 8 of 2022 (MoTA copy), Penal Code art. 352 as substituted by Law 17 of 1955, Civil Code arts. 739 and 740, Law 10 of 1922 as amended by Law 135 of 1947, Law 93 of 1973, Cybercrime Law 175 of 2018 and the 2021 MENAFATF mutual evaluation, Arabic read in the original. Added the betting, lottery and civil law regimes, bettor liability, the 24-casino count, AML supervision, the 2026 blocking and enforcement activity and the pending Cybercrime Law amendments; online casino and poker confidence lowered to medium because no statute names online play.
editorial.summary, outlook, timeline, commonPitfalls, faq changed from previous to updated
Reverified 2026-09-23 against Law 8 of 2022 (MoTA copy), Penal Code art. 352 as substituted by Law 17 of 1955, Civil Code arts. 739 and 740, Law 10 of 1922 as amended by Law 135 of 1947, Law 93 of 1973, Cybercrime Law 175 of 2018 and the 2021 MENAFATF mutual evaluation, Arabic read in the original. Added the betting, lottery and civil law regimes, bettor liability, the 24-casino count, AML supervision, the 2026 blocking and enforcement activity and the pending Cybercrime Law amendments; online casino and poker confidence lowered to medium because no statute names online play.
sources changed from previous to updated
Reverified 2026-09-23 against Law 8 of 2022 (MoTA copy), Penal Code art. 352 as substituted by Law 17 of 1955, Civil Code arts. 739 and 740, Law 10 of 1922 as amended by Law 135 of 1947, Law 93 of 1973, Cybercrime Law 175 of 2018 and the 2021 MENAFATF mutual evaluation, Arabic read in the original. Added the betting, lottery and civil law regimes, bettor liability, the 24-casino count, AML supervision, the 2026 blocking and enforcement activity and the pending Cybercrime Law amendments; online casino and poker confidence lowered to medium because no statute names online play.
regulator.blocklistUrl, secondaryAuthorities, sourceIds changed from previous to updated
Full reverification against the Gambling Act and Gambling Tax Act consolidated texts on Riigi Teataja, the amending Acts of 3 December 2025 and 10 February 2026, the Advertising Act, State Fees Act and AML Act, and Tax and Customs Board licensing, register, blocklist and tax receipts data, 2026-09-23. Remote gambling tax corrected from 6% to 5.5% (2026), with enacted cuts to 5% (2027), 4.5% (2028) and 4% (2029); advertising corrected from a general ban to a restricted regime; minimum age 21 for games of chance added; licensing, compliance, payments, enforcement and market data blocks added.
statusMatrix changed from previous to updated
Full reverification against the Gambling Act and Gambling Tax Act consolidated texts on Riigi Teataja, the amending Acts of 3 December 2025 and 10 February 2026, the Advertising Act, State Fees Act and AML Act, and Tax and Customs Board licensing, register, blocklist and tax receipts data, 2026-09-23. Remote gambling tax corrected from 6% to 5.5% (2026), with enacted cuts to 5% (2027), 4.5% (2028) and 4% (2029); advertising corrected from a general ban to a restricted regime; minimum age 21 for games of chance added; licensing, compliance, payments, enforcement and market data blocks added.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments changed from previous to updated
Full reverification against the Gambling Act and Gambling Tax Act consolidated texts on Riigi Teataja, the amending Acts of 3 December 2025 and 10 February 2026, the Advertising Act, State Fees Act and AML Act, and Tax and Customs Board licensing, register, blocklist and tax receipts data, 2026-09-23. Remote gambling tax corrected from 6% to 5.5% (2026), with enacted cuts to 5% (2027), 4.5% (2028) and 4% (2029); advertising corrected from a general ban to a restricted regime; minimum age 21 for games of chance added; licensing, compliance, payments, enforcement and market data blocks added.
licensing changed from absent to populated
Full reverification against the Gambling Act and Gambling Tax Act consolidated texts on Riigi Teataja, the amending Acts of 3 December 2025 and 10 February 2026, the Advertising Act, State Fees Act and AML Act, and Tax and Customs Board licensing, register, blocklist and tax receipts data, 2026-09-23. Remote gambling tax corrected from 6% to 5.5% (2026), with enacted cuts to 5% (2027), 4.5% (2028) and 4% (2029); advertising corrected from a general ban to a restricted regime; minimum age 21 for games of chance added; licensing, compliance, payments, enforcement and market data blocks added.
taxation changed from previous to updated
Full reverification against the Gambling Act and Gambling Tax Act consolidated texts on Riigi Teataja, the amending Acts of 3 December 2025 and 10 February 2026, the Advertising Act, State Fees Act and AML Act, and Tax and Customs Board licensing, register, blocklist and tax receipts data, 2026-09-23. Remote gambling tax corrected from 6% to 5.5% (2026), with enacted cuts to 5% (2027), 4.5% (2028) and 4% (2029); advertising corrected from a general ban to a restricted regime; minimum age 21 for games of chance added; licensing, compliance, payments, enforcement and market data blocks added.
compliance changed from absent to populated
Full reverification against the Gambling Act and Gambling Tax Act consolidated texts on Riigi Teataja, the amending Acts of 3 December 2025 and 10 February 2026, the Advertising Act, State Fees Act and AML Act, and Tax and Customs Board licensing, register, blocklist and tax receipts data, 2026-09-23. Remote gambling tax corrected from 6% to 5.5% (2026), with enacted cuts to 5% (2027), 4.5% (2028) and 4% (2029); advertising corrected from a general ban to a restricted regime; minimum age 21 for games of chance added; licensing, compliance, payments, enforcement and market data blocks added.
advertising changed from previous to updated
Full reverification against the Gambling Act and Gambling Tax Act consolidated texts on Riigi Teataja, the amending Acts of 3 December 2025 and 10 February 2026, the Advertising Act, State Fees Act and AML Act, and Tax and Customs Board licensing, register, blocklist and tax receipts data, 2026-09-23. Remote gambling tax corrected from 6% to 5.5% (2026), with enacted cuts to 5% (2027), 4.5% (2028) and 4% (2029); advertising corrected from a general ban to a restricted regime; minimum age 21 for games of chance added; licensing, compliance, payments, enforcement and market data blocks added.
payments changed from absent to populated
Full reverification against the Gambling Act and Gambling Tax Act consolidated texts on Riigi Teataja, the amending Acts of 3 December 2025 and 10 February 2026, the Advertising Act, State Fees Act and AML Act, and Tax and Customs Board licensing, register, blocklist and tax receipts data, 2026-09-23. Remote gambling tax corrected from 6% to 5.5% (2026), with enacted cuts to 5% (2027), 4.5% (2028) and 4% (2029); advertising corrected from a general ban to a restricted regime; minimum age 21 for games of chance added; licensing, compliance, payments, enforcement and market data blocks added.
enforcement changed from absent to populated
Full reverification against the Gambling Act and Gambling Tax Act consolidated texts on Riigi Teataja, the amending Acts of 3 December 2025 and 10 February 2026, the Advertising Act, State Fees Act and AML Act, and Tax and Customs Board licensing, register, blocklist and tax receipts data, 2026-09-23. Remote gambling tax corrected from 6% to 5.5% (2026), with enacted cuts to 5% (2027), 4.5% (2028) and 4% (2029); advertising corrected from a general ban to a restricted regime; minimum age 21 for games of chance added; licensing, compliance, payments, enforcement and market data blocks added.
marketData changed from absent to populated
Full reverification against the Gambling Act and Gambling Tax Act consolidated texts on Riigi Teataja, the amending Acts of 3 December 2025 and 10 February 2026, the Advertising Act, State Fees Act and AML Act, and Tax and Customs Board licensing, register, blocklist and tax receipts data, 2026-09-23. Remote gambling tax corrected from 6% to 5.5% (2026), with enacted cuts to 5% (2027), 4.5% (2028) and 4% (2029); advertising corrected from a general ban to a restricted regime; minimum age 21 for games of chance added; licensing, compliance, payments, enforcement and market data blocks added.
editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated
Full reverification against the Gambling Act and Gambling Tax Act consolidated texts on Riigi Teataja, the amending Acts of 3 December 2025 and 10 February 2026, the Advertising Act, State Fees Act and AML Act, and Tax and Customs Board licensing, register, blocklist and tax receipts data, 2026-09-23. Remote gambling tax corrected from 6% to 5.5% (2026), with enacted cuts to 5% (2027), 4.5% (2028) and 4% (2029); advertising corrected from a general ban to a restricted regime; minimum age 21 for games of chance added; licensing, compliance, payments, enforcement and market data blocks added.
sources changed from previous to updated
Full reverification against the Gambling Act and Gambling Tax Act consolidated texts on Riigi Teataja, the amending Acts of 3 December 2025 and 10 February 2026, the Advertising Act, State Fees Act and AML Act, and Tax and Customs Board licensing, register, blocklist and tax receipts data, 2026-09-23. Remote gambling tax corrected from 6% to 5.5% (2026), with enacted cuts to 5% (2027), 4.5% (2028) and 4% (2029); advertising corrected from a general ban to a restricted regime; minimum age 21 for games of chance added; licensing, compliance, payments, enforcement and market data blocks added.