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 14 of 39.
regulator.name, reportsTo, secondaryAuthorities, sourceIds changed from previous to updated
Rebuilt from primary and official sources, 2026-09-23: the Ministry of Tourism and Environmental Affairs 2024/25 performance report to Parliament, the 2023 national money laundering risk assessment, the ESAAMLG 2022 evaluation and 2025 follow-up, the EFIU casino AML guideline, the 1963, 1970 and 1889 statutes and a 2021 High Court judgment. The Gaming Control Act, 2022 and its Gaming Control Board are now recorded as the governing law; online sports betting is recorded as licensed through bookmakers; enforcement figures corrected to INTERPOL's 82 arrests and 240 devices; licensing, taxation, compliance, payments, enforcement and market data added.
statusMatrix changed from previous to updated
Rebuilt from primary and official sources, 2026-09-23: the Ministry of Tourism and Environmental Affairs 2024/25 performance report to Parliament, the 2023 national money laundering risk assessment, the ESAAMLG 2022 evaluation and 2025 follow-up, the EFIU casino AML guideline, the 1963, 1970 and 1889 statutes and a 2021 High Court judgment. The Gaming Control Act, 2022 and its Gaming Control Board are now recorded as the governing law; online sports betting is recorded as licensed through bookmakers; enforcement figures corrected to INTERPOL's 82 arrests and 240 devices; licensing, taxation, compliance, payments, enforcement and market data added.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation, caseLaw changed from previous to updated
Rebuilt from primary and official sources, 2026-09-23: the Ministry of Tourism and Environmental Affairs 2024/25 performance report to Parliament, the 2023 national money laundering risk assessment, the ESAAMLG 2022 evaluation and 2025 follow-up, the EFIU casino AML guideline, the 1963, 1970 and 1889 statutes and a 2021 High Court judgment. The Gaming Control Act, 2022 and its Gaming Control Board are now recorded as the governing law; online sports betting is recorded as licensed through bookmakers; enforcement figures corrected to INTERPOL's 82 arrests and 240 devices; licensing, taxation, compliance, payments, enforcement and market data added.
licensing changed from absent to populated
Rebuilt from primary and official sources, 2026-09-23: the Ministry of Tourism and Environmental Affairs 2024/25 performance report to Parliament, the 2023 national money laundering risk assessment, the ESAAMLG 2022 evaluation and 2025 follow-up, the EFIU casino AML guideline, the 1963, 1970 and 1889 statutes and a 2021 High Court judgment. The Gaming Control Act, 2022 and its Gaming Control Board are now recorded as the governing law; online sports betting is recorded as licensed through bookmakers; enforcement figures corrected to INTERPOL's 82 arrests and 240 devices; licensing, taxation, compliance, payments, enforcement and market data added.
taxation changed from absent to populated
Rebuilt from primary and official sources, 2026-09-23: the Ministry of Tourism and Environmental Affairs 2024/25 performance report to Parliament, the 2023 national money laundering risk assessment, the ESAAMLG 2022 evaluation and 2025 follow-up, the EFIU casino AML guideline, the 1963, 1970 and 1889 statutes and a 2021 High Court judgment. The Gaming Control Act, 2022 and its Gaming Control Board are now recorded as the governing law; online sports betting is recorded as licensed through bookmakers; enforcement figures corrected to INTERPOL's 82 arrests and 240 devices; licensing, taxation, compliance, payments, enforcement and market data added.
compliance changed from absent to populated
Rebuilt from primary and official sources, 2026-09-23: the Ministry of Tourism and Environmental Affairs 2024/25 performance report to Parliament, the 2023 national money laundering risk assessment, the ESAAMLG 2022 evaluation and 2025 follow-up, the EFIU casino AML guideline, the 1963, 1970 and 1889 statutes and a 2021 High Court judgment. The Gaming Control Act, 2022 and its Gaming Control Board are now recorded as the governing law; online sports betting is recorded as licensed through bookmakers; enforcement figures corrected to INTERPOL's 82 arrests and 240 devices; licensing, taxation, compliance, payments, enforcement and market data added.
advertising.advertisingPermitted, restrictions, penaltiesForBreach, sourceIds changed from previous to updated
Rebuilt from primary and official sources, 2026-09-23: the Ministry of Tourism and Environmental Affairs 2024/25 performance report to Parliament, the 2023 national money laundering risk assessment, the ESAAMLG 2022 evaluation and 2025 follow-up, the EFIU casino AML guideline, the 1963, 1970 and 1889 statutes and a 2021 High Court judgment. The Gaming Control Act, 2022 and its Gaming Control Board are now recorded as the governing law; online sports betting is recorded as licensed through bookmakers; enforcement figures corrected to INTERPOL's 82 arrests and 240 devices; licensing, taxation, compliance, payments, enforcement and market data added.
payments changed from absent to populated
Rebuilt from primary and official sources, 2026-09-23: the Ministry of Tourism and Environmental Affairs 2024/25 performance report to Parliament, the 2023 national money laundering risk assessment, the ESAAMLG 2022 evaluation and 2025 follow-up, the EFIU casino AML guideline, the 1963, 1970 and 1889 statutes and a 2021 High Court judgment. The Gaming Control Act, 2022 and its Gaming Control Board are now recorded as the governing law; online sports betting is recorded as licensed through bookmakers; enforcement figures corrected to INTERPOL's 82 arrests and 240 devices; licensing, taxation, compliance, payments, enforcement and market data added.
enforcement changed from absent to populated
Rebuilt from primary and official sources, 2026-09-23: the Ministry of Tourism and Environmental Affairs 2024/25 performance report to Parliament, the 2023 national money laundering risk assessment, the ESAAMLG 2022 evaluation and 2025 follow-up, the EFIU casino AML guideline, the 1963, 1970 and 1889 statutes and a 2021 High Court judgment. The Gaming Control Act, 2022 and its Gaming Control Board are now recorded as the governing law; online sports betting is recorded as licensed through bookmakers; enforcement figures corrected to INTERPOL's 82 arrests and 240 devices; licensing, taxation, compliance, payments, enforcement and market data added.
marketData changed from absent to populated
Rebuilt from primary and official sources, 2026-09-23: the Ministry of Tourism and Environmental Affairs 2024/25 performance report to Parliament, the 2023 national money laundering risk assessment, the ESAAMLG 2022 evaluation and 2025 follow-up, the EFIU casino AML guideline, the 1963, 1970 and 1889 statutes and a 2021 High Court judgment. The Gaming Control Act, 2022 and its Gaming Control Board are now recorded as the governing law; online sports betting is recorded as licensed through bookmakers; enforcement figures corrected to INTERPOL's 82 arrests and 240 devices; licensing, taxation, compliance, payments, enforcement and market data added.
editorial.summary, outlook, timeline, commonPitfalls, faq changed from previous to updated
Rebuilt from primary and official sources, 2026-09-23: the Ministry of Tourism and Environmental Affairs 2024/25 performance report to Parliament, the 2023 national money laundering risk assessment, the ESAAMLG 2022 evaluation and 2025 follow-up, the EFIU casino AML guideline, the 1963, 1970 and 1889 statutes and a 2021 High Court judgment. The Gaming Control Act, 2022 and its Gaming Control Board are now recorded as the governing law; online sports betting is recorded as licensed through bookmakers; enforcement figures corrected to INTERPOL's 82 arrests and 240 devices; licensing, taxation, compliance, payments, enforcement and market data added.
sources changed from previous to updated
Rebuilt from primary and official sources, 2026-09-23: the Ministry of Tourism and Environmental Affairs 2024/25 performance report to Parliament, the 2023 national money laundering risk assessment, the ESAAMLG 2022 evaluation and 2025 follow-up, the EFIU casino AML guideline, the 1963, 1970 and 1889 statutes and a 2021 High Court judgment. The Gaming Control Act, 2022 and its Gaming Control Board are now recorded as the governing law; online sports betting is recorded as licensed through bookmakers; enforcement figures corrected to INTERPOL's 82 arrests and 240 devices; licensing, taxation, compliance, payments, enforcement and market data added.
regulator changed from previous to updated
Reverified 2026-09-23 against Proclamation 535/2007, Directive 856/2014 (read in the Amharic original), Proclamation 1263/2021 and the Ethiopian Lottery Service's own press statements of 4 and 15 December 2025 and 22 July 2026. Online sports betting moved from regulated to prohibited after the ELS revoked every sports betting licence on 15 December 2025; the regulator is renamed the Ethiopian Lottery Service with a working website, the licence renewal window, late-payment sanction and winnings threshold are corrected to the directive text, and the Birr 30 minimum stake, which the directive does not contain, is removed.
statusMatrix changed from previous to updated
Reverified 2026-09-23 against Proclamation 535/2007, Directive 856/2014 (read in the Amharic original), Proclamation 1263/2021 and the Ethiopian Lottery Service's own press statements of 4 and 15 December 2025 and 22 July 2026. Online sports betting moved from regulated to prohibited after the ELS revoked every sports betting licence on 15 December 2025; the regulator is renamed the Ethiopian Lottery Service with a working website, the licence renewal window, late-payment sanction and winnings threshold are corrected to the directive text, and the Birr 30 minimum stake, which the directive does not contain, is removed.
legalFramework.keyAmendments, primaryStatutes, pendingLegislation, secondaryInstruments changed from previous to updated
Reverified 2026-09-23 against Proclamation 535/2007, Directive 856/2014 (read in the Amharic original), Proclamation 1263/2021 and the Ethiopian Lottery Service's own press statements of 4 and 15 December 2025 and 22 July 2026. Online sports betting moved from regulated to prohibited after the ELS revoked every sports betting licence on 15 December 2025; the regulator is renamed the Ethiopian Lottery Service with a working website, the licence renewal window, late-payment sanction and winnings threshold are corrected to the directive text, and the Birr 30 minimum stake, which the directive does not contain, is removed.
licensing.sourceIds, licenceTypes, barriersToEntry, applicationWindow, bankGuaranteeOrBond, certificationRequirements changed from previous to updated
Reverified 2026-09-23 against Proclamation 535/2007, Directive 856/2014 (read in the Amharic original), Proclamation 1263/2021 and the Ethiopian Lottery Service's own press statements of 4 and 15 December 2025 and 22 July 2026. Online sports betting moved from regulated to prohibited after the ELS revoked every sports betting licence on 15 December 2025; the regulator is renamed the Ethiopian Lottery Service with a working website, the licence renewal window, late-payment sanction and winnings threshold are corrected to the directive text, and the Birr 30 minimum stake, which the directive does not contain, is removed.
taxation.taxBase, sourceIds, earmarkedLevies, playerWinningsTax, withholdingMechanism changed from previous to updated
Reverified 2026-09-23 against Proclamation 535/2007, Directive 856/2014 (read in the Amharic original), Proclamation 1263/2021 and the Ethiopian Lottery Service's own press statements of 4 and 15 December 2025 and 22 July 2026. Online sports betting moved from regulated to prohibited after the ELS revoked every sports betting licence on 15 December 2025; the regulator is renamed the Ethiopian Lottery Service with a working website, the licence renewal window, late-payment sanction and winnings threshold are corrected to the directive text, and the Birr 30 minimum stake, which the directive does not contain, is removed.
compliance changed from previous to updated
Reverified 2026-09-23 against Proclamation 535/2007, Directive 856/2014 (read in the Amharic original), Proclamation 1263/2021 and the Ethiopian Lottery Service's own press statements of 4 and 15 December 2025 and 22 July 2026. Online sports betting moved from regulated to prohibited after the ELS revoked every sports betting licence on 15 December 2025; the regulator is renamed the Ethiopian Lottery Service with a working website, the licence renewal window, late-payment sanction and winnings threshold are corrected to the directive text, and the Birr 30 minimum stake, which the directive does not contain, is removed.
advertising.sourceIds, restrictions changed from previous to updated
Reverified 2026-09-23 against Proclamation 535/2007, Directive 856/2014 (read in the Amharic original), Proclamation 1263/2021 and the Ethiopian Lottery Service's own press statements of 4 and 15 December 2025 and 22 July 2026. Online sports betting moved from regulated to prohibited after the ELS revoked every sports betting licence on 15 December 2025; the regulator is renamed the Ethiopian Lottery Service with a working website, the licence renewal window, late-payment sanction and winnings threshold are corrected to the directive text, and the Birr 30 minimum stake, which the directive does not contain, is removed.
payments changed from absent to populated
Reverified 2026-09-23 against Proclamation 535/2007, Directive 856/2014 (read in the Amharic original), Proclamation 1263/2021 and the Ethiopian Lottery Service's own press statements of 4 and 15 December 2025 and 22 July 2026. Online sports betting moved from regulated to prohibited after the ELS revoked every sports betting licence on 15 December 2025; the regulator is renamed the Ethiopian Lottery Service with a working website, the licence renewal window, late-payment sanction and winnings threshold are corrected to the directive text, and the Birr 30 minimum stake, which the directive does not contain, is removed.
enforcement.sourceIds, penaltyRange, notableActions, paymentBlocking, operatorLiability changed from previous to updated
Reverified 2026-09-23 against Proclamation 535/2007, Directive 856/2014 (read in the Amharic original), Proclamation 1263/2021 and the Ethiopian Lottery Service's own press statements of 4 and 15 December 2025 and 22 July 2026. Online sports betting moved from regulated to prohibited after the ELS revoked every sports betting licence on 15 December 2025; the regulator is renamed the Ethiopian Lottery Service with a working website, the licence renewal window, late-payment sanction and winnings threshold are corrected to the directive text, and the Birr 30 minimum stake, which the directive does not contain, is removed.
marketData.sourceIds, channelisationMethod changed from previous to updated
Reverified 2026-09-23 against Proclamation 535/2007, Directive 856/2014 (read in the Amharic original), Proclamation 1263/2021 and the Ethiopian Lottery Service's own press statements of 4 and 15 December 2025 and 22 July 2026. Online sports betting moved from regulated to prohibited after the ELS revoked every sports betting licence on 15 December 2025; the regulator is renamed the Ethiopian Lottery Service with a working website, the licence renewal window, late-payment sanction and winnings threshold are corrected to the directive text, and the Birr 30 minimum stake, which the directive does not contain, is removed.
editorial.summary, outlook, timeline, commonPitfalls, faq changed from previous to updated
Reverified 2026-09-23 against Proclamation 535/2007, Directive 856/2014 (read in the Amharic original), Proclamation 1263/2021 and the Ethiopian Lottery Service's own press statements of 4 and 15 December 2025 and 22 July 2026. Online sports betting moved from regulated to prohibited after the ELS revoked every sports betting licence on 15 December 2025; the regulator is renamed the Ethiopian Lottery Service with a working website, the licence renewal window, late-payment sanction and winnings threshold are corrected to the directive text, and the Birr 30 minimum stake, which the directive does not contain, is removed.
sources changed from previous to updated
Reverified 2026-09-23 against Proclamation 535/2007, Directive 856/2014 (read in the Amharic original), Proclamation 1263/2021 and the Ethiopian Lottery Service's own press statements of 4 and 15 December 2025 and 22 July 2026. Online sports betting moved from regulated to prohibited after the ELS revoked every sports betting licence on 15 December 2025; the regulator is renamed the Ethiopian Lottery Service with a working website, the licence renewal window, late-payment sanction and winnings threshold are corrected to the directive text, and the Birr 30 minimum stake, which the directive does not contain, is removed.
regulator.blocklistUrl, complaintsUrl, secondaryAuthorities, sourceIds changed from previous to updated
Full reverification against the Gambling Act 10/2026 and the companion acts 11, 14, 15 and 17/2026 in the Finnish original on Finlex, the consolidated Lotteries Act and Lottery Tax Act, government proposal HE 16/2025, National Police Board licensing, fee, marketing, payment-block and enforcement pages, and Ministry of the Interior releases, 2026-09-23. Tier 3 law-firm and ICLG sources replaced by primary text; added the 22% lottery tax from 1 July 2027, the full player-protection, marketing and sanctions regime, enforcement history, pending decrees and 2023 official market figures; corrected an advertising line that attributed the 2021 reform to the 2027 Act.
statusMatrix changed from previous to updated
Full reverification against the Gambling Act 10/2026 and the companion acts 11, 14, 15 and 17/2026 in the Finnish original on Finlex, the consolidated Lotteries Act and Lottery Tax Act, government proposal HE 16/2025, National Police Board licensing, fee, marketing, payment-block and enforcement pages, and Ministry of the Interior releases, 2026-09-23. Tier 3 law-firm and ICLG sources replaced by primary text; added the 22% lottery tax from 1 July 2027, the full player-protection, marketing and sanctions regime, enforcement history, pending decrees and 2023 official market figures; corrected an advertising line that attributed the 2021 reform to the 2027 Act.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation, caseLaw changed from previous to updated
Full reverification against the Gambling Act 10/2026 and the companion acts 11, 14, 15 and 17/2026 in the Finnish original on Finlex, the consolidated Lotteries Act and Lottery Tax Act, government proposal HE 16/2025, National Police Board licensing, fee, marketing, payment-block and enforcement pages, and Ministry of the Interior releases, 2026-09-23. Tier 3 law-firm and ICLG sources replaced by primary text; added the 22% lottery tax from 1 July 2027, the full player-protection, marketing and sanctions regime, enforcement history, pending decrees and 2023 official market figures; corrected an advertising line that attributed the 2021 reform to the 2027 Act.
licensing changed from previous to updated
Full reverification against the Gambling Act 10/2026 and the companion acts 11, 14, 15 and 17/2026 in the Finnish original on Finlex, the consolidated Lotteries Act and Lottery Tax Act, government proposal HE 16/2025, National Police Board licensing, fee, marketing, payment-block and enforcement pages, and Ministry of the Interior releases, 2026-09-23. Tier 3 law-firm and ICLG sources replaced by primary text; added the 22% lottery tax from 1 July 2027, the full player-protection, marketing and sanctions regime, enforcement history, pending decrees and 2023 official market figures; corrected an advertising line that attributed the 2021 reform to the 2027 Act.
taxation changed from previous to updated
Full reverification against the Gambling Act 10/2026 and the companion acts 11, 14, 15 and 17/2026 in the Finnish original on Finlex, the consolidated Lotteries Act and Lottery Tax Act, government proposal HE 16/2025, National Police Board licensing, fee, marketing, payment-block and enforcement pages, and Ministry of the Interior releases, 2026-09-23. Tier 3 law-firm and ICLG sources replaced by primary text; added the 22% lottery tax from 1 July 2027, the full player-protection, marketing and sanctions regime, enforcement history, pending decrees and 2023 official market figures; corrected an advertising line that attributed the 2021 reform to the 2027 Act.
compliance changed from previous to updated
Full reverification against the Gambling Act 10/2026 and the companion acts 11, 14, 15 and 17/2026 in the Finnish original on Finlex, the consolidated Lotteries Act and Lottery Tax Act, government proposal HE 16/2025, National Police Board licensing, fee, marketing, payment-block and enforcement pages, and Ministry of the Interior releases, 2026-09-23. Tier 3 law-firm and ICLG sources replaced by primary text; added the 22% lottery tax from 1 July 2027, the full player-protection, marketing and sanctions regime, enforcement history, pending decrees and 2023 official market figures; corrected an advertising line that attributed the 2021 reform to the 2027 Act.
advertising changed from previous to updated
Full reverification against the Gambling Act 10/2026 and the companion acts 11, 14, 15 and 17/2026 in the Finnish original on Finlex, the consolidated Lotteries Act and Lottery Tax Act, government proposal HE 16/2025, National Police Board licensing, fee, marketing, payment-block and enforcement pages, and Ministry of the Interior releases, 2026-09-23. Tier 3 law-firm and ICLG sources replaced by primary text; added the 22% lottery tax from 1 July 2027, the full player-protection, marketing and sanctions regime, enforcement history, pending decrees and 2023 official market figures; corrected an advertising line that attributed the 2021 reform to the 2027 Act.
payments changed from absent to populated
Full reverification against the Gambling Act 10/2026 and the companion acts 11, 14, 15 and 17/2026 in the Finnish original on Finlex, the consolidated Lotteries Act and Lottery Tax Act, government proposal HE 16/2025, National Police Board licensing, fee, marketing, payment-block and enforcement pages, and Ministry of the Interior releases, 2026-09-23. Tier 3 law-firm and ICLG sources replaced by primary text; added the 22% lottery tax from 1 July 2027, the full player-protection, marketing and sanctions regime, enforcement history, pending decrees and 2023 official market figures; corrected an advertising line that attributed the 2021 reform to the 2027 Act.
enforcement changed from absent to populated
Full reverification against the Gambling Act 10/2026 and the companion acts 11, 14, 15 and 17/2026 in the Finnish original on Finlex, the consolidated Lotteries Act and Lottery Tax Act, government proposal HE 16/2025, National Police Board licensing, fee, marketing, payment-block and enforcement pages, and Ministry of the Interior releases, 2026-09-23. Tier 3 law-firm and ICLG sources replaced by primary text; added the 22% lottery tax from 1 July 2027, the full player-protection, marketing and sanctions regime, enforcement history, pending decrees and 2023 official market figures; corrected an advertising line that attributed the 2021 reform to the 2027 Act.
marketData changed from absent to populated
Full reverification against the Gambling Act 10/2026 and the companion acts 11, 14, 15 and 17/2026 in the Finnish original on Finlex, the consolidated Lotteries Act and Lottery Tax Act, government proposal HE 16/2025, National Police Board licensing, fee, marketing, payment-block and enforcement pages, and Ministry of the Interior releases, 2026-09-23. Tier 3 law-firm and ICLG sources replaced by primary text; added the 22% lottery tax from 1 July 2027, the full player-protection, marketing and sanctions regime, enforcement history, pending decrees and 2023 official market figures; corrected an advertising line that attributed the 2021 reform to the 2027 Act.
editorial.summary, outlook, timeline, commonPitfalls, faq changed from previous to updated
Full reverification against the Gambling Act 10/2026 and the companion acts 11, 14, 15 and 17/2026 in the Finnish original on Finlex, the consolidated Lotteries Act and Lottery Tax Act, government proposal HE 16/2025, National Police Board licensing, fee, marketing, payment-block and enforcement pages, and Ministry of the Interior releases, 2026-09-23. Tier 3 law-firm and ICLG sources replaced by primary text; added the 22% lottery tax from 1 July 2027, the full player-protection, marketing and sanctions regime, enforcement history, pending decrees and 2023 official market figures; corrected an advertising line that attributed the 2021 reform to the 2027 Act.
sources changed from previous to updated
Full reverification against the Gambling Act 10/2026 and the companion acts 11, 14, 15 and 17/2026 in the Finnish original on Finlex, the consolidated Lotteries Act and Lottery Tax Act, government proposal HE 16/2025, National Police Board licensing, fee, marketing, payment-block and enforcement pages, and Ministry of the Interior releases, 2026-09-23. Tier 3 law-firm and ICLG sources replaced by primary text; added the 22% lottery tax from 1 July 2027, the full player-protection, marketing and sanctions regime, enforcement history, pending decrees and 2023 official market figures; corrected an advertising line that attributed the 2021 reform to the 2027 Act.
regulator.complaintsUrl, established, reportsTo, secondaryAuthorities, sourceIds changed from previous to updated
Rebuilt from primary sources, 2026-09-23: Florida Statutes ss. 285.710, 16.71 to 16.712, chapters 849 and 551 and s. 849.086, the Florida Constitution art. X, the scanned 2021 Gaming Compact, Laws of Florida 2025-208 and 2026-239, the SB 1580 (2026) bill history and Senate analysis, the D.C. Circuit, U.S. Supreme Court and Florida Supreme Court rulings, EDR Indian Gaming revenue results (August 2026), FGCC statistics and press releases and Attorney General releases. Unverified settlement claim and tier 3 source removed; status matrix extended to poker, fantasy sports and sweepstakes; taxation, licensing, compliance, enforcement, payments and market data added; slot tax 34% and cardroom tax 5% recorded.
statusMatrix changed from previous to updated
Rebuilt from primary sources, 2026-09-23: Florida Statutes ss. 285.710, 16.71 to 16.712, chapters 849 and 551 and s. 849.086, the Florida Constitution art. X, the scanned 2021 Gaming Compact, Laws of Florida 2025-208 and 2026-239, the SB 1580 (2026) bill history and Senate analysis, the D.C. Circuit, U.S. Supreme Court and Florida Supreme Court rulings, EDR Indian Gaming revenue results (August 2026), FGCC statistics and press releases and Attorney General releases. Unverified settlement claim and tier 3 source removed; status matrix extended to poker, fantasy sports and sweepstakes; taxation, licensing, compliance, enforcement, payments and market data added; slot tax 34% and cardroom tax 5% recorded.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, caseLaw changed from previous to updated
Rebuilt from primary sources, 2026-09-23: Florida Statutes ss. 285.710, 16.71 to 16.712, chapters 849 and 551 and s. 849.086, the Florida Constitution art. X, the scanned 2021 Gaming Compact, Laws of Florida 2025-208 and 2026-239, the SB 1580 (2026) bill history and Senate analysis, the D.C. Circuit, U.S. Supreme Court and Florida Supreme Court rulings, EDR Indian Gaming revenue results (August 2026), FGCC statistics and press releases and Attorney General releases. Unverified settlement claim and tier 3 source removed; status matrix extended to poker, fantasy sports and sweepstakes; taxation, licensing, compliance, enforcement, payments and market data added; slot tax 34% and cardroom tax 5% recorded.
licensing changed from absent to populated
Rebuilt from primary sources, 2026-09-23: Florida Statutes ss. 285.710, 16.71 to 16.712, chapters 849 and 551 and s. 849.086, the Florida Constitution art. X, the scanned 2021 Gaming Compact, Laws of Florida 2025-208 and 2026-239, the SB 1580 (2026) bill history and Senate analysis, the D.C. Circuit, U.S. Supreme Court and Florida Supreme Court rulings, EDR Indian Gaming revenue results (August 2026), FGCC statistics and press releases and Attorney General releases. Unverified settlement claim and tier 3 source removed; status matrix extended to poker, fantasy sports and sweepstakes; taxation, licensing, compliance, enforcement, payments and market data added; slot tax 34% and cardroom tax 5% recorded.
taxation changed from absent to populated
Rebuilt from primary sources, 2026-09-23: Florida Statutes ss. 285.710, 16.71 to 16.712, chapters 849 and 551 and s. 849.086, the Florida Constitution art. X, the scanned 2021 Gaming Compact, Laws of Florida 2025-208 and 2026-239, the SB 1580 (2026) bill history and Senate analysis, the D.C. Circuit, U.S. Supreme Court and Florida Supreme Court rulings, EDR Indian Gaming revenue results (August 2026), FGCC statistics and press releases and Attorney General releases. Unverified settlement claim and tier 3 source removed; status matrix extended to poker, fantasy sports and sweepstakes; taxation, licensing, compliance, enforcement, payments and market data added; slot tax 34% and cardroom tax 5% recorded.
compliance changed from absent to populated
Rebuilt from primary sources, 2026-09-23: Florida Statutes ss. 285.710, 16.71 to 16.712, chapters 849 and 551 and s. 849.086, the Florida Constitution art. X, the scanned 2021 Gaming Compact, Laws of Florida 2025-208 and 2026-239, the SB 1580 (2026) bill history and Senate analysis, the D.C. Circuit, U.S. Supreme Court and Florida Supreme Court rulings, EDR Indian Gaming revenue results (August 2026), FGCC statistics and press releases and Attorney General releases. Unverified settlement claim and tier 3 source removed; status matrix extended to poker, fantasy sports and sweepstakes; taxation, licensing, compliance, enforcement, payments and market data added; slot tax 34% and cardroom tax 5% recorded.
advertising changed from previous to updated
Rebuilt from primary sources, 2026-09-23: Florida Statutes ss. 285.710, 16.71 to 16.712, chapters 849 and 551 and s. 849.086, the Florida Constitution art. X, the scanned 2021 Gaming Compact, Laws of Florida 2025-208 and 2026-239, the SB 1580 (2026) bill history and Senate analysis, the D.C. Circuit, U.S. Supreme Court and Florida Supreme Court rulings, EDR Indian Gaming revenue results (August 2026), FGCC statistics and press releases and Attorney General releases. Unverified settlement claim and tier 3 source removed; status matrix extended to poker, fantasy sports and sweepstakes; taxation, licensing, compliance, enforcement, payments and market data added; slot tax 34% and cardroom tax 5% recorded.
payments changed from absent to populated
Rebuilt from primary sources, 2026-09-23: Florida Statutes ss. 285.710, 16.71 to 16.712, chapters 849 and 551 and s. 849.086, the Florida Constitution art. X, the scanned 2021 Gaming Compact, Laws of Florida 2025-208 and 2026-239, the SB 1580 (2026) bill history and Senate analysis, the D.C. Circuit, U.S. Supreme Court and Florida Supreme Court rulings, EDR Indian Gaming revenue results (August 2026), FGCC statistics and press releases and Attorney General releases. Unverified settlement claim and tier 3 source removed; status matrix extended to poker, fantasy sports and sweepstakes; taxation, licensing, compliance, enforcement, payments and market data added; slot tax 34% and cardroom tax 5% recorded.
enforcement changed from absent to populated
Rebuilt from primary sources, 2026-09-23: Florida Statutes ss. 285.710, 16.71 to 16.712, chapters 849 and 551 and s. 849.086, the Florida Constitution art. X, the scanned 2021 Gaming Compact, Laws of Florida 2025-208 and 2026-239, the SB 1580 (2026) bill history and Senate analysis, the D.C. Circuit, U.S. Supreme Court and Florida Supreme Court rulings, EDR Indian Gaming revenue results (August 2026), FGCC statistics and press releases and Attorney General releases. Unverified settlement claim and tier 3 source removed; status matrix extended to poker, fantasy sports and sweepstakes; taxation, licensing, compliance, enforcement, payments and market data added; slot tax 34% and cardroom tax 5% recorded.
marketData changed from absent to populated
Rebuilt from primary sources, 2026-09-23: Florida Statutes ss. 285.710, 16.71 to 16.712, chapters 849 and 551 and s. 849.086, the Florida Constitution art. X, the scanned 2021 Gaming Compact, Laws of Florida 2025-208 and 2026-239, the SB 1580 (2026) bill history and Senate analysis, the D.C. Circuit, U.S. Supreme Court and Florida Supreme Court rulings, EDR Indian Gaming revenue results (August 2026), FGCC statistics and press releases and Attorney General releases. Unverified settlement claim and tier 3 source removed; status matrix extended to poker, fantasy sports and sweepstakes; taxation, licensing, compliance, enforcement, payments and market data added; slot tax 34% and cardroom tax 5% recorded.
editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated
Rebuilt from primary sources, 2026-09-23: Florida Statutes ss. 285.710, 16.71 to 16.712, chapters 849 and 551 and s. 849.086, the Florida Constitution art. X, the scanned 2021 Gaming Compact, Laws of Florida 2025-208 and 2026-239, the SB 1580 (2026) bill history and Senate analysis, the D.C. Circuit, U.S. Supreme Court and Florida Supreme Court rulings, EDR Indian Gaming revenue results (August 2026), FGCC statistics and press releases and Attorney General releases. Unverified settlement claim and tier 3 source removed; status matrix extended to poker, fantasy sports and sweepstakes; taxation, licensing, compliance, enforcement, payments and market data added; slot tax 34% and cardroom tax 5% recorded.
sources changed from previous to updated
Rebuilt from primary sources, 2026-09-23: Florida Statutes ss. 285.710, 16.71 to 16.712, chapters 849 and 551 and s. 849.086, the Florida Constitution art. X, the scanned 2021 Gaming Compact, Laws of Florida 2025-208 and 2026-239, the SB 1580 (2026) bill history and Senate analysis, the D.C. Circuit, U.S. Supreme Court and Florida Supreme Court rulings, EDR Indian Gaming revenue results (August 2026), FGCC statistics and press releases and Attorney General releases. Unverified settlement claim and tier 3 source removed; status matrix extended to poker, fantasy sports and sweepstakes; taxation, licensing, compliance, enforcement, payments and market data added; slot tax 34% and cardroom tax 5% recorded.
regulator changed from previous to updated
Full reverification against the ANJ (licensing, operator obligations, register, sanctions and blocking pages, the 2025 tax table, the 2025 market report and the 2025 annual report), BOFiP, Senate reports on the 2026 budget and social security bills and the definitive text of Law 2026-725 of 3 August 2026, 2026-09-23, read in French. Tax rates since 1 July 2025, licensing terms, compliance, payments, enforcement, 2025 market data, the 2026 sport law and the ANJ leadership change added; the ICLG guide was dropped and the unverified 7% warning size removed.
statusMatrix changed from previous to updated
Full reverification against the ANJ (licensing, operator obligations, register, sanctions and blocking pages, the 2025 tax table, the 2025 market report and the 2025 annual report), BOFiP, Senate reports on the 2026 budget and social security bills and the definitive text of Law 2026-725 of 3 August 2026, 2026-09-23, read in French. Tax rates since 1 July 2025, licensing terms, compliance, payments, enforcement, 2025 market data, the 2026 sport law and the ANJ leadership change added; the ICLG guide was dropped and the unverified 7% warning size removed.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation changed from previous to updated
Full reverification against the ANJ (licensing, operator obligations, register, sanctions and blocking pages, the 2025 tax table, the 2025 market report and the 2025 annual report), BOFiP, Senate reports on the 2026 budget and social security bills and the definitive text of Law 2026-725 of 3 August 2026, 2026-09-23, read in French. Tax rates since 1 July 2025, licensing terms, compliance, payments, enforcement, 2025 market data, the 2026 sport law and the ANJ leadership change added; the ICLG guide was dropped and the unverified 7% warning size removed.
licensing changed from previous to updated
Full reverification against the ANJ (licensing, operator obligations, register, sanctions and blocking pages, the 2025 tax table, the 2025 market report and the 2025 annual report), BOFiP, Senate reports on the 2026 budget and social security bills and the definitive text of Law 2026-725 of 3 August 2026, 2026-09-23, read in French. Tax rates since 1 July 2025, licensing terms, compliance, payments, enforcement, 2025 market data, the 2026 sport law and the ANJ leadership change added; the ICLG guide was dropped and the unverified 7% warning size removed.
taxation.ggrTaxRate, taxBase, earmarkedLevies, effectiveDate, sourceIds changed from previous to updated
Full reverification against the ANJ (licensing, operator obligations, register, sanctions and blocking pages, the 2025 tax table, the 2025 market report and the 2025 annual report), BOFiP, Senate reports on the 2026 budget and social security bills and the definitive text of Law 2026-725 of 3 August 2026, 2026-09-23, read in French. Tax rates since 1 July 2025, licensing terms, compliance, payments, enforcement, 2025 market data, the 2026 sport law and the ANJ leadership change added; the ICLG guide was dropped and the unverified 7% warning size removed.
compliance changed from absent to populated
Full reverification against the ANJ (licensing, operator obligations, register, sanctions and blocking pages, the 2025 tax table, the 2025 market report and the 2025 annual report), BOFiP, Senate reports on the 2026 budget and social security bills and the definitive text of Law 2026-725 of 3 August 2026, 2026-09-23, read in French. Tax rates since 1 July 2025, licensing terms, compliance, payments, enforcement, 2025 market data, the 2026 sport law and the ANJ leadership change added; the ICLG guide was dropped and the unverified 7% warning size removed.
advertising changed from previous to updated
Full reverification against the ANJ (licensing, operator obligations, register, sanctions and blocking pages, the 2025 tax table, the 2025 market report and the 2025 annual report), BOFiP, Senate reports on the 2026 budget and social security bills and the definitive text of Law 2026-725 of 3 August 2026, 2026-09-23, read in French. Tax rates since 1 July 2025, licensing terms, compliance, payments, enforcement, 2025 market data, the 2026 sport law and the ANJ leadership change added; the ICLG guide was dropped and the unverified 7% warning size removed.
payments changed from absent to populated
Full reverification against the ANJ (licensing, operator obligations, register, sanctions and blocking pages, the 2025 tax table, the 2025 market report and the 2025 annual report), BOFiP, Senate reports on the 2026 budget and social security bills and the definitive text of Law 2026-725 of 3 August 2026, 2026-09-23, read in French. Tax rates since 1 July 2025, licensing terms, compliance, payments, enforcement, 2025 market data, the 2026 sport law and the ANJ leadership change added; the ICLG guide was dropped and the unverified 7% warning size removed.
enforcement changed from absent to populated
Full reverification against the ANJ (licensing, operator obligations, register, sanctions and blocking pages, the 2025 tax table, the 2025 market report and the 2025 annual report), BOFiP, Senate reports on the 2026 budget and social security bills and the definitive text of Law 2026-725 of 3 August 2026, 2026-09-23, read in French. Tax rates since 1 July 2025, licensing terms, compliance, payments, enforcement, 2025 market data, the 2026 sport law and the ANJ leadership change added; the ICLG guide was dropped and the unverified 7% warning size removed.
marketData changed from absent to populated
Full reverification against the ANJ (licensing, operator obligations, register, sanctions and blocking pages, the 2025 tax table, the 2025 market report and the 2025 annual report), BOFiP, Senate reports on the 2026 budget and social security bills and the definitive text of Law 2026-725 of 3 August 2026, 2026-09-23, read in French. Tax rates since 1 July 2025, licensing terms, compliance, payments, enforcement, 2025 market data, the 2026 sport law and the ANJ leadership change added; the ICLG guide was dropped and the unverified 7% warning size removed.
editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated
Full reverification against the ANJ (licensing, operator obligations, register, sanctions and blocking pages, the 2025 tax table, the 2025 market report and the 2025 annual report), BOFiP, Senate reports on the 2026 budget and social security bills and the definitive text of Law 2026-725 of 3 August 2026, 2026-09-23, read in French. Tax rates since 1 July 2025, licensing terms, compliance, payments, enforcement, 2025 market data, the 2026 sport law and the ANJ leadership change added; the ICLG guide was dropped and the unverified 7% warning size removed.
sources changed from previous to updated
Full reverification against the ANJ (licensing, operator obligations, register, sanctions and blocking pages, the 2025 tax table, the 2025 market report and the 2025 annual report), BOFiP, Senate reports on the 2026 budget and social security bills and the definitive text of Law 2026-725 of 3 August 2026, 2026-09-23, read in French. Tax rates since 1 July 2025, licensing terms, compliance, payments, enforcement, 2025 market data, the 2026 sport law and the ANJ leadership change added; the ICLG guide was dropped and the unverified 7% warning size removed.
regulator changed from absent to populated
Built from nothing, 2026-09-23, from primary sources read in French: Law 040/2020 ratifying Ordinance 0012/PR/2020 (Journal Officiel), the Council of Ministers communiqués of 29 December 2025, 29 January and 26 February 2026, the finance law for 2026 (Loi 041/2025) and the Code Général des Impôts 2022. Records the December 2025 reform creating the state monopoly operator La Gabonaise des Jeux, the 9% tax on stakes and 15% excise from 2026, and the 15% withholding on winnings above 2,000,000 FCFA.
statusMatrix changed from absent to populated
Built from nothing, 2026-09-23, from primary sources read in French: Law 040/2020 ratifying Ordinance 0012/PR/2020 (Journal Officiel), the Council of Ministers communiqués of 29 December 2025, 29 January and 26 February 2026, the finance law for 2026 (Loi 041/2025) and the Code Général des Impôts 2022. Records the December 2025 reform creating the state monopoly operator La Gabonaise des Jeux, the 9% tax on stakes and 15% excise from 2026, and the 15% withholding on winnings above 2,000,000 FCFA.
legalFramework changed from absent to populated
Built from nothing, 2026-09-23, from primary sources read in French: Law 040/2020 ratifying Ordinance 0012/PR/2020 (Journal Officiel), the Council of Ministers communiqués of 29 December 2025, 29 January and 26 February 2026, the finance law for 2026 (Loi 041/2025) and the Code Général des Impôts 2022. Records the December 2025 reform creating the state monopoly operator La Gabonaise des Jeux, the 9% tax on stakes and 15% excise from 2026, and the 15% withholding on winnings above 2,000,000 FCFA.
licensing changed from absent to populated
Built from nothing, 2026-09-23, from primary sources read in French: Law 040/2020 ratifying Ordinance 0012/PR/2020 (Journal Officiel), the Council of Ministers communiqués of 29 December 2025, 29 January and 26 February 2026, the finance law for 2026 (Loi 041/2025) and the Code Général des Impôts 2022. Records the December 2025 reform creating the state monopoly operator La Gabonaise des Jeux, the 9% tax on stakes and 15% excise from 2026, and the 15% withholding on winnings above 2,000,000 FCFA.
taxation changed from absent to populated
Built from nothing, 2026-09-23, from primary sources read in French: Law 040/2020 ratifying Ordinance 0012/PR/2020 (Journal Officiel), the Council of Ministers communiqués of 29 December 2025, 29 January and 26 February 2026, the finance law for 2026 (Loi 041/2025) and the Code Général des Impôts 2022. Records the December 2025 reform creating the state monopoly operator La Gabonaise des Jeux, the 9% tax on stakes and 15% excise from 2026, and the 15% withholding on winnings above 2,000,000 FCFA.
compliance changed from absent to populated
Built from nothing, 2026-09-23, from primary sources read in French: Law 040/2020 ratifying Ordinance 0012/PR/2020 (Journal Officiel), the Council of Ministers communiqués of 29 December 2025, 29 January and 26 February 2026, the finance law for 2026 (Loi 041/2025) and the Code Général des Impôts 2022. Records the December 2025 reform creating the state monopoly operator La Gabonaise des Jeux, the 9% tax on stakes and 15% excise from 2026, and the 15% withholding on winnings above 2,000,000 FCFA.
advertising changed from absent to populated
Built from nothing, 2026-09-23, from primary sources read in French: Law 040/2020 ratifying Ordinance 0012/PR/2020 (Journal Officiel), the Council of Ministers communiqués of 29 December 2025, 29 January and 26 February 2026, the finance law for 2026 (Loi 041/2025) and the Code Général des Impôts 2022. Records the December 2025 reform creating the state monopoly operator La Gabonaise des Jeux, the 9% tax on stakes and 15% excise from 2026, and the 15% withholding on winnings above 2,000,000 FCFA.
payments changed from absent to populated
Built from nothing, 2026-09-23, from primary sources read in French: Law 040/2020 ratifying Ordinance 0012/PR/2020 (Journal Officiel), the Council of Ministers communiqués of 29 December 2025, 29 January and 26 February 2026, the finance law for 2026 (Loi 041/2025) and the Code Général des Impôts 2022. Records the December 2025 reform creating the state monopoly operator La Gabonaise des Jeux, the 9% tax on stakes and 15% excise from 2026, and the 15% withholding on winnings above 2,000,000 FCFA.
enforcement changed from absent to populated
Built from nothing, 2026-09-23, from primary sources read in French: Law 040/2020 ratifying Ordinance 0012/PR/2020 (Journal Officiel), the Council of Ministers communiqués of 29 December 2025, 29 January and 26 February 2026, the finance law for 2026 (Loi 041/2025) and the Code Général des Impôts 2022. Records the December 2025 reform creating the state monopoly operator La Gabonaise des Jeux, the 9% tax on stakes and 15% excise from 2026, and the 15% withholding on winnings above 2,000,000 FCFA.
editorial changed from absent to populated
Built from nothing, 2026-09-23, from primary sources read in French: Law 040/2020 ratifying Ordinance 0012/PR/2020 (Journal Officiel), the Council of Ministers communiqués of 29 December 2025, 29 January and 26 February 2026, the finance law for 2026 (Loi 041/2025) and the Code Général des Impôts 2022. Records the December 2025 reform creating the state monopoly operator La Gabonaise des Jeux, the 9% tax on stakes and 15% excise from 2026, and the 15% withholding on winnings above 2,000,000 FCFA.
sources changed from absent to populated
Built from nothing, 2026-09-23, from primary sources read in French: Law 040/2020 ratifying Ordinance 0012/PR/2020 (Journal Officiel), the Council of Ministers communiqués of 29 December 2025, 29 January and 26 February 2026, the finance law for 2026 (Loi 041/2025) and the Code Général des Impôts 2022. Records the December 2025 reform creating the state monopoly operator La Gabonaise des Jeux, the 9% tax on stakes and 15% excise from 2026, and the 15% withholding on winnings above 2,000,000 FCFA.
regulator.licenceRegisterUrl, secondaryAuthorities, sourceIds changed from previous to updated
Rebuilt from primary texts on Matsne read in Georgian, 2026-09-23: the 2005 gambling law as consolidated to 25 June 2026 and its 2021 to 2026 amendments, the Laws on Licence and Permit Fees, the Gambling Business Fee, Advertising and Licences and Permits, the Tax Code, the Code of Administrative Offences, two Finance Minister orders and the Revenue Service permit register. The 5% rate is now recorded as the profit tax on revenue from foreign players rather than a permit tax, "0% VAT" is corrected to VAT exemption, the domestic 20% GGR and 7% betting turnover taxes are added, and the international permit is dated 3 July 2026 with its 100,000 lari fee per permit type; trade-press sources were removed.
statusMatrix changed from previous to updated
Rebuilt from primary texts on Matsne read in Georgian, 2026-09-23: the 2005 gambling law as consolidated to 25 June 2026 and its 2021 to 2026 amendments, the Laws on Licence and Permit Fees, the Gambling Business Fee, Advertising and Licences and Permits, the Tax Code, the Code of Administrative Offences, two Finance Minister orders and the Revenue Service permit register. The 5% rate is now recorded as the profit tax on revenue from foreign players rather than a permit tax, "0% VAT" is corrected to VAT exemption, the domestic 20% GGR and 7% betting turnover taxes are added, and the international permit is dated 3 July 2026 with its 100,000 lari fee per permit type; trade-press sources were removed.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments changed from previous to updated
Rebuilt from primary texts on Matsne read in Georgian, 2026-09-23: the 2005 gambling law as consolidated to 25 June 2026 and its 2021 to 2026 amendments, the Laws on Licence and Permit Fees, the Gambling Business Fee, Advertising and Licences and Permits, the Tax Code, the Code of Administrative Offences, two Finance Minister orders and the Revenue Service permit register. The 5% rate is now recorded as the profit tax on revenue from foreign players rather than a permit tax, "0% VAT" is corrected to VAT exemption, the domestic 20% GGR and 7% betting turnover taxes are added, and the international permit is dated 3 July 2026 with its 100,000 lari fee per permit type; trade-press sources were removed.
licensing changed from absent to populated
Rebuilt from primary texts on Matsne read in Georgian, 2026-09-23: the 2005 gambling law as consolidated to 25 June 2026 and its 2021 to 2026 amendments, the Laws on Licence and Permit Fees, the Gambling Business Fee, Advertising and Licences and Permits, the Tax Code, the Code of Administrative Offences, two Finance Minister orders and the Revenue Service permit register. The 5% rate is now recorded as the profit tax on revenue from foreign players rather than a permit tax, "0% VAT" is corrected to VAT exemption, the domestic 20% GGR and 7% betting turnover taxes are added, and the international permit is dated 3 July 2026 with its 100,000 lari fee per permit type; trade-press sources were removed.
taxation changed from previous to updated
Rebuilt from primary texts on Matsne read in Georgian, 2026-09-23: the 2005 gambling law as consolidated to 25 June 2026 and its 2021 to 2026 amendments, the Laws on Licence and Permit Fees, the Gambling Business Fee, Advertising and Licences and Permits, the Tax Code, the Code of Administrative Offences, two Finance Minister orders and the Revenue Service permit register. The 5% rate is now recorded as the profit tax on revenue from foreign players rather than a permit tax, "0% VAT" is corrected to VAT exemption, the domestic 20% GGR and 7% betting turnover taxes are added, and the international permit is dated 3 July 2026 with its 100,000 lari fee per permit type; trade-press sources were removed.
compliance changed from absent to populated
Rebuilt from primary texts on Matsne read in Georgian, 2026-09-23: the 2005 gambling law as consolidated to 25 June 2026 and its 2021 to 2026 amendments, the Laws on Licence and Permit Fees, the Gambling Business Fee, Advertising and Licences and Permits, the Tax Code, the Code of Administrative Offences, two Finance Minister orders and the Revenue Service permit register. The 5% rate is now recorded as the profit tax on revenue from foreign players rather than a permit tax, "0% VAT" is corrected to VAT exemption, the domestic 20% GGR and 7% betting turnover taxes are added, and the international permit is dated 3 July 2026 with its 100,000 lari fee per permit type; trade-press sources were removed.
advertising changed from previous to updated
Rebuilt from primary texts on Matsne read in Georgian, 2026-09-23: the 2005 gambling law as consolidated to 25 June 2026 and its 2021 to 2026 amendments, the Laws on Licence and Permit Fees, the Gambling Business Fee, Advertising and Licences and Permits, the Tax Code, the Code of Administrative Offences, two Finance Minister orders and the Revenue Service permit register. The 5% rate is now recorded as the profit tax on revenue from foreign players rather than a permit tax, "0% VAT" is corrected to VAT exemption, the domestic 20% GGR and 7% betting turnover taxes are added, and the international permit is dated 3 July 2026 with its 100,000 lari fee per permit type; trade-press sources were removed.
payments changed from absent to populated
Rebuilt from primary texts on Matsne read in Georgian, 2026-09-23: the 2005 gambling law as consolidated to 25 June 2026 and its 2021 to 2026 amendments, the Laws on Licence and Permit Fees, the Gambling Business Fee, Advertising and Licences and Permits, the Tax Code, the Code of Administrative Offences, two Finance Minister orders and the Revenue Service permit register. The 5% rate is now recorded as the profit tax on revenue from foreign players rather than a permit tax, "0% VAT" is corrected to VAT exemption, the domestic 20% GGR and 7% betting turnover taxes are added, and the international permit is dated 3 July 2026 with its 100,000 lari fee per permit type; trade-press sources were removed.
enforcement changed from absent to populated
Rebuilt from primary texts on Matsne read in Georgian, 2026-09-23: the 2005 gambling law as consolidated to 25 June 2026 and its 2021 to 2026 amendments, the Laws on Licence and Permit Fees, the Gambling Business Fee, Advertising and Licences and Permits, the Tax Code, the Code of Administrative Offences, two Finance Minister orders and the Revenue Service permit register. The 5% rate is now recorded as the profit tax on revenue from foreign players rather than a permit tax, "0% VAT" is corrected to VAT exemption, the domestic 20% GGR and 7% betting turnover taxes are added, and the international permit is dated 3 July 2026 with its 100,000 lari fee per permit type; trade-press sources were removed.
marketData changed from absent to populated
Rebuilt from primary texts on Matsne read in Georgian, 2026-09-23: the 2005 gambling law as consolidated to 25 June 2026 and its 2021 to 2026 amendments, the Laws on Licence and Permit Fees, the Gambling Business Fee, Advertising and Licences and Permits, the Tax Code, the Code of Administrative Offences, two Finance Minister orders and the Revenue Service permit register. The 5% rate is now recorded as the profit tax on revenue from foreign players rather than a permit tax, "0% VAT" is corrected to VAT exemption, the domestic 20% GGR and 7% betting turnover taxes are added, and the international permit is dated 3 July 2026 with its 100,000 lari fee per permit type; trade-press sources were removed.
editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated
Rebuilt from primary texts on Matsne read in Georgian, 2026-09-23: the 2005 gambling law as consolidated to 25 June 2026 and its 2021 to 2026 amendments, the Laws on Licence and Permit Fees, the Gambling Business Fee, Advertising and Licences and Permits, the Tax Code, the Code of Administrative Offences, two Finance Minister orders and the Revenue Service permit register. The 5% rate is now recorded as the profit tax on revenue from foreign players rather than a permit tax, "0% VAT" is corrected to VAT exemption, the domestic 20% GGR and 7% betting turnover taxes are added, and the international permit is dated 3 July 2026 with its 100,000 lari fee per permit type; trade-press sources were removed.
sources changed from previous to updated
Rebuilt from primary texts on Matsne read in Georgian, 2026-09-23: the 2005 gambling law as consolidated to 25 June 2026 and its 2021 to 2026 amendments, the Laws on Licence and Permit Fees, the Gambling Business Fee, Advertising and Licences and Permits, the Tax Code, the Code of Administrative Offences, two Finance Minister orders and the Revenue Service permit register. The 5% rate is now recorded as the profit tax on revenue from foreign players rather than a permit tax, "0% VAT" is corrected to VAT exemption, the domestic 20% GGR and 7% betting turnover taxes are added, and the international permit is dated 3 July 2026 with its 100,000 lari fee per permit type; trade-press sources were removed.
regulator.abbreviation, complaintsUrl, established, reportsTo, secondaryAuthorities, sourceIds changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the Georgia Constitution, the Georgia Lottery for Education Act and COAM article as published by the GLC, GLC COAM rules, the FY2025 audited financial statements and FY2026 results, the Secretary of State bingo rules, GBI releases and 2025-2026 General Assembly measures. Added status for every vertical, licensing, taxation, compliance, payments, enforcement and market data, the failed HR 450 vote and the pending sports betting bills.
statusMatrix changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the Georgia Constitution, the Georgia Lottery for Education Act and COAM article as published by the GLC, GLC COAM rules, the FY2025 audited financial statements and FY2026 results, the Secretary of State bingo rules, GBI releases and 2025-2026 General Assembly measures. Added status for every vertical, licensing, taxation, compliance, payments, enforcement and market data, the failed HR 450 vote and the pending sports betting bills.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the Georgia Constitution, the Georgia Lottery for Education Act and COAM article as published by the GLC, GLC COAM rules, the FY2025 audited financial statements and FY2026 results, the Secretary of State bingo rules, GBI releases and 2025-2026 General Assembly measures. Added status for every vertical, licensing, taxation, compliance, payments, enforcement and market data, the failed HR 450 vote and the pending sports betting bills.
licensing changed from absent to populated
Rebuilt from primary sources, 2026-09-23: the Georgia Constitution, the Georgia Lottery for Education Act and COAM article as published by the GLC, GLC COAM rules, the FY2025 audited financial statements and FY2026 results, the Secretary of State bingo rules, GBI releases and 2025-2026 General Assembly measures. Added status for every vertical, licensing, taxation, compliance, payments, enforcement and market data, the failed HR 450 vote and the pending sports betting bills.
taxation changed from absent to populated
Rebuilt from primary sources, 2026-09-23: the Georgia Constitution, the Georgia Lottery for Education Act and COAM article as published by the GLC, GLC COAM rules, the FY2025 audited financial statements and FY2026 results, the Secretary of State bingo rules, GBI releases and 2025-2026 General Assembly measures. Added status for every vertical, licensing, taxation, compliance, payments, enforcement and market data, the failed HR 450 vote and the pending sports betting bills.
compliance changed from absent to populated
Rebuilt from primary sources, 2026-09-23: the Georgia Constitution, the Georgia Lottery for Education Act and COAM article as published by the GLC, GLC COAM rules, the FY2025 audited financial statements and FY2026 results, the Secretary of State bingo rules, GBI releases and 2025-2026 General Assembly measures. Added status for every vertical, licensing, taxation, compliance, payments, enforcement and market data, the failed HR 450 vote and the pending sports betting bills.
advertising.advertisingPermitted, restrictions, mandatoryWarnings, penaltiesForBreach, sourceIds changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the Georgia Constitution, the Georgia Lottery for Education Act and COAM article as published by the GLC, GLC COAM rules, the FY2025 audited financial statements and FY2026 results, the Secretary of State bingo rules, GBI releases and 2025-2026 General Assembly measures. Added status for every vertical, licensing, taxation, compliance, payments, enforcement and market data, the failed HR 450 vote and the pending sports betting bills.
payments changed from absent to populated
Rebuilt from primary sources, 2026-09-23: the Georgia Constitution, the Georgia Lottery for Education Act and COAM article as published by the GLC, GLC COAM rules, the FY2025 audited financial statements and FY2026 results, the Secretary of State bingo rules, GBI releases and 2025-2026 General Assembly measures. Added status for every vertical, licensing, taxation, compliance, payments, enforcement and market data, the failed HR 450 vote and the pending sports betting bills.
enforcement changed from absent to populated
Rebuilt from primary sources, 2026-09-23: the Georgia Constitution, the Georgia Lottery for Education Act and COAM article as published by the GLC, GLC COAM rules, the FY2025 audited financial statements and FY2026 results, the Secretary of State bingo rules, GBI releases and 2025-2026 General Assembly measures. Added status for every vertical, licensing, taxation, compliance, payments, enforcement and market data, the failed HR 450 vote and the pending sports betting bills.
marketData changed from absent to populated
Rebuilt from primary sources, 2026-09-23: the Georgia Constitution, the Georgia Lottery for Education Act and COAM article as published by the GLC, GLC COAM rules, the FY2025 audited financial statements and FY2026 results, the Secretary of State bingo rules, GBI releases and 2025-2026 General Assembly measures. Added status for every vertical, licensing, taxation, compliance, payments, enforcement and market data, the failed HR 450 vote and the pending sports betting bills.
editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the Georgia Constitution, the Georgia Lottery for Education Act and COAM article as published by the GLC, GLC COAM rules, the FY2025 audited financial statements and FY2026 results, the Secretary of State bingo rules, GBI releases and 2025-2026 General Assembly measures. Added status for every vertical, licensing, taxation, compliance, payments, enforcement and market data, the failed HR 450 vote and the pending sports betting bills.
sources changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the Georgia Constitution, the Georgia Lottery for Education Act and COAM article as published by the GLC, GLC COAM rules, the FY2025 audited financial statements and FY2026 results, the Secretary of State bingo rules, GBI releases and 2025-2026 General Assembly measures. Added status for every vertical, licensing, taxation, compliance, payments, enforcement and market data, the failed HR 450 vote and the pending sports betting bills.
regulator.licenceRegisterUrl, complaintsUrl, established, reportsTo, secondaryAuthorities, sourceIds changed from previous to updated
Full reverification on 2026-09-23 against the GlueStV 2021 as amended by the Second Amending Treaty (Saxon consolidated text valid from 1 July 2026), the Race Betting and Lottery Act, the StGB, BVerwG 8 C 3.24, the GGL activity report 2025, whitelist and 2026 press releases. Online casino relabelled from grey to regulated (virtual slots licensed nationally, table games by Laender under section 22c), ICLG replaced by primary sources, and ISP blocking powers, licence terms, market data, channelisation, enforcement, compliance and payments added.
statusMatrix changed from previous to updated
Full reverification on 2026-09-23 against the GlueStV 2021 as amended by the Second Amending Treaty (Saxon consolidated text valid from 1 July 2026), the Race Betting and Lottery Act, the StGB, BVerwG 8 C 3.24, the GGL activity report 2025, whitelist and 2026 press releases. Online casino relabelled from grey to regulated (virtual slots licensed nationally, table games by Laender under section 22c), ICLG replaced by primary sources, and ISP blocking powers, licence terms, market data, channelisation, enforcement, compliance and payments added.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation, caseLaw changed from previous to updated
Full reverification on 2026-09-23 against the GlueStV 2021 as amended by the Second Amending Treaty (Saxon consolidated text valid from 1 July 2026), the Race Betting and Lottery Act, the StGB, BVerwG 8 C 3.24, the GGL activity report 2025, whitelist and 2026 press releases. Online casino relabelled from grey to regulated (virtual slots licensed nationally, table games by Laender under section 22c), ICLG replaced by primary sources, and ISP blocking powers, licence terms, market data, channelisation, enforcement, compliance and payments added.
licensing changed from previous to updated
Full reverification on 2026-09-23 against the GlueStV 2021 as amended by the Second Amending Treaty (Saxon consolidated text valid from 1 July 2026), the Race Betting and Lottery Act, the StGB, BVerwG 8 C 3.24, the GGL activity report 2025, whitelist and 2026 press releases. Online casino relabelled from grey to regulated (virtual slots licensed nationally, table games by Laender under section 22c), ICLG replaced by primary sources, and ISP blocking powers, licence terms, market data, channelisation, enforcement, compliance and payments added.
taxation.taxBase, earmarkedLevies, withholdingMechanism, vatTreatment, sourceIds changed from previous to updated
Full reverification on 2026-09-23 against the GlueStV 2021 as amended by the Second Amending Treaty (Saxon consolidated text valid from 1 July 2026), the Race Betting and Lottery Act, the StGB, BVerwG 8 C 3.24, the GGL activity report 2025, whitelist and 2026 press releases. Online casino relabelled from grey to regulated (virtual slots licensed nationally, table games by Laender under section 22c), ICLG replaced by primary sources, and ISP blocking powers, licence terms, market data, channelisation, enforcement, compliance and payments added.