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 15 of 39.
compliance changed from absent to populated
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.
advertising 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.
payments changed from absent to populated
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.
enforcement changed from absent to populated
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.
marketData changed from absent to populated
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.
editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq 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.
sources 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.
regulator.licenceRegisterUrl, complaintsUrl, reportsTo, secondaryAuthorities, sourceIds changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the Gaming Act 2006, the Commission's licence register, 2025 fee regulations, advertising and AML guidelines and 2025 annual report, Income Tax (Amendment) Act 2023, the GRA gaming practice note and the VAT Act 2025. Licence fees, capital thresholds, enforcement and 2026 register counts added; the ten per cent local ownership figure and the claim that gaming is VAT exempt were removed as unsupported, and the licence term citation corrected from s.44 to s.21.
statusMatrix changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the Gaming Act 2006, the Commission's licence register, 2025 fee regulations, advertising and AML guidelines and 2025 annual report, Income Tax (Amendment) Act 2023, the GRA gaming practice note and the VAT Act 2025. Licence fees, capital thresholds, enforcement and 2026 register counts added; the ten per cent local ownership figure and the claim that gaming is VAT exempt were removed as unsupported, and the licence term citation corrected from s.44 to s.21.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the Gaming Act 2006, the Commission's licence register, 2025 fee regulations, advertising and AML guidelines and 2025 annual report, Income Tax (Amendment) Act 2023, the GRA gaming practice note and the VAT Act 2025. Licence fees, capital thresholds, enforcement and 2026 register counts added; the ten per cent local ownership figure and the claim that gaming is VAT exempt were removed as unsupported, and the licence term citation corrected from s.44 to s.21.
licensing changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the Gaming Act 2006, the Commission's licence register, 2025 fee regulations, advertising and AML guidelines and 2025 annual report, Income Tax (Amendment) Act 2023, the GRA gaming practice note and the VAT Act 2025. Licence fees, capital thresholds, enforcement and 2026 register counts added; the ten per cent local ownership figure and the claim that gaming is VAT exempt were removed as unsupported, and the licence term citation corrected from s.44 to s.21.
taxation.taxBase, playerWinningsTax, withholdingMechanism, vatTreatment, sourceIds changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the Gaming Act 2006, the Commission's licence register, 2025 fee regulations, advertising and AML guidelines and 2025 annual report, Income Tax (Amendment) Act 2023, the GRA gaming practice note and the VAT Act 2025. Licence fees, capital thresholds, enforcement and 2026 register counts added; the ten per cent local ownership figure and the claim that gaming is VAT exempt were removed as unsupported, and the licence term citation corrected from s.44 to s.21.
compliance changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the Gaming Act 2006, the Commission's licence register, 2025 fee regulations, advertising and AML guidelines and 2025 annual report, Income Tax (Amendment) Act 2023, the GRA gaming practice note and the VAT Act 2025. Licence fees, capital thresholds, enforcement and 2026 register counts added; the ten per cent local ownership figure and the claim that gaming is VAT exempt were removed as unsupported, and the licence term citation corrected from s.44 to s.21.
advertising changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the Gaming Act 2006, the Commission's licence register, 2025 fee regulations, advertising and AML guidelines and 2025 annual report, Income Tax (Amendment) Act 2023, the GRA gaming practice note and the VAT Act 2025. Licence fees, capital thresholds, enforcement and 2026 register counts added; the ten per cent local ownership figure and the claim that gaming is VAT exempt were removed as unsupported, and the licence term citation corrected from s.44 to s.21.
payments changed from absent to populated
Rebuilt from primary sources, 2026-09-23: the Gaming Act 2006, the Commission's licence register, 2025 fee regulations, advertising and AML guidelines and 2025 annual report, Income Tax (Amendment) Act 2023, the GRA gaming practice note and the VAT Act 2025. Licence fees, capital thresholds, enforcement and 2026 register counts added; the ten per cent local ownership figure and the claim that gaming is VAT exempt were removed as unsupported, and the licence term citation corrected from s.44 to s.21.
enforcement changed from absent to populated
Rebuilt from primary sources, 2026-09-23: the Gaming Act 2006, the Commission's licence register, 2025 fee regulations, advertising and AML guidelines and 2025 annual report, Income Tax (Amendment) Act 2023, the GRA gaming practice note and the VAT Act 2025. Licence fees, capital thresholds, enforcement and 2026 register counts added; the ten per cent local ownership figure and the claim that gaming is VAT exempt were removed as unsupported, and the licence term citation corrected from s.44 to s.21.
marketData changed from absent to populated
Rebuilt from primary sources, 2026-09-23: the Gaming Act 2006, the Commission's licence register, 2025 fee regulations, advertising and AML guidelines and 2025 annual report, Income Tax (Amendment) Act 2023, the GRA gaming practice note and the VAT Act 2025. Licence fees, capital thresholds, enforcement and 2026 register counts added; the ten per cent local ownership figure and the claim that gaming is VAT exempt were removed as unsupported, and the licence term citation corrected from s.44 to s.21.
editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the Gaming Act 2006, the Commission's licence register, 2025 fee regulations, advertising and AML guidelines and 2025 annual report, Income Tax (Amendment) Act 2023, the GRA gaming practice note and the VAT Act 2025. Licence fees, capital thresholds, enforcement and 2026 register counts added; the ten per cent local ownership figure and the claim that gaming is VAT exempt were removed as unsupported, and the licence term citation corrected from s.44 to s.21.
sources changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the Gaming Act 2006, the Commission's licence register, 2025 fee regulations, advertising and AML guidelines and 2025 annual report, Income Tax (Amendment) Act 2023, the GRA gaming practice note and the VAT Act 2025. Licence fees, capital thresholds, enforcement and 2026 register counts added; the ten per cent local ownership figure and the claim that gaming is VAT exempt were removed as unsupported, and the licence term citation corrected from s.44 to s.21.
regulator.complaintsUrl, reportsTo, secondaryAuthorities, sourceIds changed from previous to updated
Rebuilt from the Gambling Act 2025, the Notice of Commencement LN.2026/064, the Gambling (Amendment) Act 2026, the Gambling (Duties and Licence Fees) Regulations 2026, the Non-Remote and Prediction Market regulations 2026, the Gambling Division register, codes, consultations and public statements, and the Income Tax Office, 2026-09-23. The repealed 2005 Act replaced by the 2025 Act in force from 1 April 2026; duty base and banded licence fees added (the first £100,000 exemption for betting and gaming duty carries over from the 2018 regulations; checker corrected this against LN.2018/170); corporation tax corrected from 10% to 15%; affiliates now licensable; prediction markets, bingo and land-based added to the status matrix; enforcement, compliance and payments blocks added.
statusMatrix changed from previous to updated
Rebuilt from the Gambling Act 2025, the Notice of Commencement LN.2026/064, the Gambling (Amendment) Act 2026, the Gambling (Duties and Licence Fees) Regulations 2026, the Non-Remote and Prediction Market regulations 2026, the Gambling Division register, codes, consultations and public statements, and the Income Tax Office, 2026-09-23. The repealed 2005 Act replaced by the 2025 Act in force from 1 April 2026; duty base and banded licence fees added (the first £100,000 exemption for betting and gaming duty carries over from the 2018 regulations; checker corrected this against LN.2018/170); corporation tax corrected from 10% to 15%; affiliates now licensable; prediction markets, bingo and land-based added to the status matrix; enforcement, compliance and payments blocks added.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation changed from previous to updated
Rebuilt from the Gambling Act 2025, the Notice of Commencement LN.2026/064, the Gambling (Amendment) Act 2026, the Gambling (Duties and Licence Fees) Regulations 2026, the Non-Remote and Prediction Market regulations 2026, the Gambling Division register, codes, consultations and public statements, and the Income Tax Office, 2026-09-23. The repealed 2005 Act replaced by the 2025 Act in force from 1 April 2026; duty base and banded licence fees added (the first £100,000 exemption for betting and gaming duty carries over from the 2018 regulations; checker corrected this against LN.2018/170); corporation tax corrected from 10% to 15%; affiliates now licensable; prediction markets, bingo and land-based added to the status matrix; enforcement, compliance and payments blocks added.
licensing changed from previous to updated
Rebuilt from the Gambling Act 2025, the Notice of Commencement LN.2026/064, the Gambling (Amendment) Act 2026, the Gambling (Duties and Licence Fees) Regulations 2026, the Non-Remote and Prediction Market regulations 2026, the Gambling Division register, codes, consultations and public statements, and the Income Tax Office, 2026-09-23. The repealed 2005 Act replaced by the 2025 Act in force from 1 April 2026; duty base and banded licence fees added (the first £100,000 exemption for betting and gaming duty carries over from the 2018 regulations; checker corrected this against LN.2018/170); corporation tax corrected from 10% to 15%; affiliates now licensable; prediction markets, bingo and land-based added to the status matrix; enforcement, compliance and payments blocks added.
taxation.taxBase, corporateTaxRate, earmarkedLevies, effectiveDate, vatTreatment, sourceIds changed from previous to updated
Rebuilt from the Gambling Act 2025, the Notice of Commencement LN.2026/064, the Gambling (Amendment) Act 2026, the Gambling (Duties and Licence Fees) Regulations 2026, the Non-Remote and Prediction Market regulations 2026, the Gambling Division register, codes, consultations and public statements, and the Income Tax Office, 2026-09-23. The repealed 2005 Act replaced by the 2025 Act in force from 1 April 2026; duty base and banded licence fees added (the first £100,000 exemption for betting and gaming duty carries over from the 2018 regulations; checker corrected this against LN.2018/170); corporation tax corrected from 10% to 15%; affiliates now licensable; prediction markets, bingo and land-based added to the status matrix; enforcement, compliance and payments blocks added.
compliance changed from absent to populated
Rebuilt from the Gambling Act 2025, the Notice of Commencement LN.2026/064, the Gambling (Amendment) Act 2026, the Gambling (Duties and Licence Fees) Regulations 2026, the Non-Remote and Prediction Market regulations 2026, the Gambling Division register, codes, consultations and public statements, and the Income Tax Office, 2026-09-23. The repealed 2005 Act replaced by the 2025 Act in force from 1 April 2026; duty base and banded licence fees added (the first £100,000 exemption for betting and gaming duty carries over from the 2018 regulations; checker corrected this against LN.2018/170); corporation tax corrected from 10% to 15%; affiliates now licensable; prediction markets, bingo and land-based added to the status matrix; enforcement, compliance and payments blocks added.
advertising.restrictions, affiliateRules, penaltiesForBreach, sourceIds changed from previous to updated
Rebuilt from the Gambling Act 2025, the Notice of Commencement LN.2026/064, the Gambling (Amendment) Act 2026, the Gambling (Duties and Licence Fees) Regulations 2026, the Non-Remote and Prediction Market regulations 2026, the Gambling Division register, codes, consultations and public statements, and the Income Tax Office, 2026-09-23. The repealed 2005 Act replaced by the 2025 Act in force from 1 April 2026; duty base and banded licence fees added (the first £100,000 exemption for betting and gaming duty carries over from the 2018 regulations; checker corrected this against LN.2018/170); corporation tax corrected from 10% to 15%; affiliates now licensable; prediction markets, bingo and land-based added to the status matrix; enforcement, compliance and payments blocks added.
payments changed from absent to populated
Rebuilt from the Gambling Act 2025, the Notice of Commencement LN.2026/064, the Gambling (Amendment) Act 2026, the Gambling (Duties and Licence Fees) Regulations 2026, the Non-Remote and Prediction Market regulations 2026, the Gambling Division register, codes, consultations and public statements, and the Income Tax Office, 2026-09-23. The repealed 2005 Act replaced by the 2025 Act in force from 1 April 2026; duty base and banded licence fees added (the first £100,000 exemption for betting and gaming duty carries over from the 2018 regulations; checker corrected this against LN.2018/170); corporation tax corrected from 10% to 15%; affiliates now licensable; prediction markets, bingo and land-based added to the status matrix; enforcement, compliance and payments blocks added.
enforcement changed from absent to populated
Rebuilt from the Gambling Act 2025, the Notice of Commencement LN.2026/064, the Gambling (Amendment) Act 2026, the Gambling (Duties and Licence Fees) Regulations 2026, the Non-Remote and Prediction Market regulations 2026, the Gambling Division register, codes, consultations and public statements, and the Income Tax Office, 2026-09-23. The repealed 2005 Act replaced by the 2025 Act in force from 1 April 2026; duty base and banded licence fees added (the first £100,000 exemption for betting and gaming duty carries over from the 2018 regulations; checker corrected this against LN.2018/170); corporation tax corrected from 10% to 15%; affiliates now licensable; prediction markets, bingo and land-based added to the status matrix; enforcement, compliance and payments blocks added.
editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated
Rebuilt from the Gambling Act 2025, the Notice of Commencement LN.2026/064, the Gambling (Amendment) Act 2026, the Gambling (Duties and Licence Fees) Regulations 2026, the Non-Remote and Prediction Market regulations 2026, the Gambling Division register, codes, consultations and public statements, and the Income Tax Office, 2026-09-23. The repealed 2005 Act replaced by the 2025 Act in force from 1 April 2026; duty base and banded licence fees added (the first £100,000 exemption for betting and gaming duty carries over from the 2018 regulations; checker corrected this against LN.2018/170); corporation tax corrected from 10% to 15%; affiliates now licensable; prediction markets, bingo and land-based added to the status matrix; enforcement, compliance and payments blocks added.
sources changed from previous to updated
Rebuilt from the Gambling Act 2025, the Notice of Commencement LN.2026/064, the Gambling (Amendment) Act 2026, the Gambling (Duties and Licence Fees) Regulations 2026, the Non-Remote and Prediction Market regulations 2026, the Gambling Division register, codes, consultations and public statements, and the Income Tax Office, 2026-09-23. The repealed 2005 Act replaced by the 2025 Act in force from 1 April 2026; duty base and banded licence fees added (the first £100,000 exemption for betting and gaming duty carries over from the 2018 regulations; checker corrected this against LN.2018/170); corporation tax corrected from 10% to 15%; affiliates now licensable; prediction markets, bingo and land-based added to the status matrix; enforcement, compliance and payments blocks added.
regulator changed from previous to updated
Full rebuild from primary sources, 2026-09-23: the HGC consolidated Law 4002/2011, Law 5313/2026 (Government Gazette A 102/25.06.2026, via the AADE e-library), Law 5219/2025 on winnings tax, Ministerial Decisions 79835/2020, 67663/2022, 79292/2020 and 157593/2022, HGC Directive 1/2026, the 53rd Blacklist decision and the HGC 2025 annual report. Law 5313/2026 enforcement and winnings tax changes, 2025 market data, licence conditions, affiliate licensing (previously recorded as unlicensed), advertising, payments and blocking rules added; law firm guides replaced by primary texts.
statusMatrix changed from previous to updated
Full rebuild from primary sources, 2026-09-23: the HGC consolidated Law 4002/2011, Law 5313/2026 (Government Gazette A 102/25.06.2026, via the AADE e-library), Law 5219/2025 on winnings tax, Ministerial Decisions 79835/2020, 67663/2022, 79292/2020 and 157593/2022, HGC Directive 1/2026, the 53rd Blacklist decision and the HGC 2025 annual report. Law 5313/2026 enforcement and winnings tax changes, 2025 market data, licence conditions, affiliate licensing (previously recorded as unlicensed), advertising, payments and blocking rules added; law firm guides replaced by primary texts.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation changed from previous to updated
Full rebuild from primary sources, 2026-09-23: the HGC consolidated Law 4002/2011, Law 5313/2026 (Government Gazette A 102/25.06.2026, via the AADE e-library), Law 5219/2025 on winnings tax, Ministerial Decisions 79835/2020, 67663/2022, 79292/2020 and 157593/2022, HGC Directive 1/2026, the 53rd Blacklist decision and the HGC 2025 annual report. Law 5313/2026 enforcement and winnings tax changes, 2025 market data, licence conditions, affiliate licensing (previously recorded as unlicensed), advertising, payments and blocking rules added; law firm guides replaced by primary texts.
licensing changed from previous to updated
Full rebuild from primary sources, 2026-09-23: the HGC consolidated Law 4002/2011, Law 5313/2026 (Government Gazette A 102/25.06.2026, via the AADE e-library), Law 5219/2025 on winnings tax, Ministerial Decisions 79835/2020, 67663/2022, 79292/2020 and 157593/2022, HGC Directive 1/2026, the 53rd Blacklist decision and the HGC 2025 annual report. Law 5313/2026 enforcement and winnings tax changes, 2025 market data, licence conditions, affiliate licensing (previously recorded as unlicensed), advertising, payments and blocking rules added; law firm guides replaced by primary texts.
taxation.taxBase, earmarkedLevies, playerWinningsTax, withholdingMechanism, effectiveDate, sourceIds changed from previous to updated
Full rebuild from primary sources, 2026-09-23: the HGC consolidated Law 4002/2011, Law 5313/2026 (Government Gazette A 102/25.06.2026, via the AADE e-library), Law 5219/2025 on winnings tax, Ministerial Decisions 79835/2020, 67663/2022, 79292/2020 and 157593/2022, HGC Directive 1/2026, the 53rd Blacklist decision and the HGC 2025 annual report. Law 5313/2026 enforcement and winnings tax changes, 2025 market data, licence conditions, affiliate licensing (previously recorded as unlicensed), advertising, payments and blocking rules added; law firm guides replaced by primary texts.
compliance changed from previous to updated
Full rebuild from primary sources, 2026-09-23: the HGC consolidated Law 4002/2011, Law 5313/2026 (Government Gazette A 102/25.06.2026, via the AADE e-library), Law 5219/2025 on winnings tax, Ministerial Decisions 79835/2020, 67663/2022, 79292/2020 and 157593/2022, HGC Directive 1/2026, the 53rd Blacklist decision and the HGC 2025 annual report. Law 5313/2026 enforcement and winnings tax changes, 2025 market data, licence conditions, affiliate licensing (previously recorded as unlicensed), advertising, payments and blocking rules added; law firm guides replaced by primary texts.
advertising changed from previous to updated
Full rebuild from primary sources, 2026-09-23: the HGC consolidated Law 4002/2011, Law 5313/2026 (Government Gazette A 102/25.06.2026, via the AADE e-library), Law 5219/2025 on winnings tax, Ministerial Decisions 79835/2020, 67663/2022, 79292/2020 and 157593/2022, HGC Directive 1/2026, the 53rd Blacklist decision and the HGC 2025 annual report. Law 5313/2026 enforcement and winnings tax changes, 2025 market data, licence conditions, affiliate licensing (previously recorded as unlicensed), advertising, payments and blocking rules added; law firm guides replaced by primary texts.
payments changed from absent to populated
Full rebuild from primary sources, 2026-09-23: the HGC consolidated Law 4002/2011, Law 5313/2026 (Government Gazette A 102/25.06.2026, via the AADE e-library), Law 5219/2025 on winnings tax, Ministerial Decisions 79835/2020, 67663/2022, 79292/2020 and 157593/2022, HGC Directive 1/2026, the 53rd Blacklist decision and the HGC 2025 annual report. Law 5313/2026 enforcement and winnings tax changes, 2025 market data, licence conditions, affiliate licensing (previously recorded as unlicensed), advertising, payments and blocking rules added; law firm guides replaced by primary texts.
enforcement changed from previous to updated
Full rebuild from primary sources, 2026-09-23: the HGC consolidated Law 4002/2011, Law 5313/2026 (Government Gazette A 102/25.06.2026, via the AADE e-library), Law 5219/2025 on winnings tax, Ministerial Decisions 79835/2020, 67663/2022, 79292/2020 and 157593/2022, HGC Directive 1/2026, the 53rd Blacklist decision and the HGC 2025 annual report. Law 5313/2026 enforcement and winnings tax changes, 2025 market data, licence conditions, affiliate licensing (previously recorded as unlicensed), advertising, payments and blocking rules added; law firm guides replaced by primary texts.
marketData changed from absent to populated
Full rebuild from primary sources, 2026-09-23: the HGC consolidated Law 4002/2011, Law 5313/2026 (Government Gazette A 102/25.06.2026, via the AADE e-library), Law 5219/2025 on winnings tax, Ministerial Decisions 79835/2020, 67663/2022, 79292/2020 and 157593/2022, HGC Directive 1/2026, the 53rd Blacklist decision and the HGC 2025 annual report. Law 5313/2026 enforcement and winnings tax changes, 2025 market data, licence conditions, affiliate licensing (previously recorded as unlicensed), advertising, payments and blocking rules added; law firm guides replaced by primary texts.
editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated
Full rebuild from primary sources, 2026-09-23: the HGC consolidated Law 4002/2011, Law 5313/2026 (Government Gazette A 102/25.06.2026, via the AADE e-library), Law 5219/2025 on winnings tax, Ministerial Decisions 79835/2020, 67663/2022, 79292/2020 and 157593/2022, HGC Directive 1/2026, the 53rd Blacklist decision and the HGC 2025 annual report. Law 5313/2026 enforcement and winnings tax changes, 2025 market data, licence conditions, affiliate licensing (previously recorded as unlicensed), advertising, payments and blocking rules added; law firm guides replaced by primary texts.
sources changed from previous to updated
Full rebuild from primary sources, 2026-09-23: the HGC consolidated Law 4002/2011, Law 5313/2026 (Government Gazette A 102/25.06.2026, via the AADE e-library), Law 5219/2025 on winnings tax, Ministerial Decisions 79835/2020, 67663/2022, 79292/2020 and 157593/2022, HGC Directive 1/2026, the 53rd Blacklist decision and the HGC 2025 annual report. Law 5313/2026 enforcement and winnings tax changes, 2025 market data, licence conditions, affiliate licensing (previously recorded as unlicensed), advertising, payments and blocking rules added; law firm guides replaced by primary texts.
regulator.reportsTo, secondaryAuthorities, sourceIds changed from previous to updated
Rebuilt 2026-09-23 from Penal Code articles 477 to 479, Decreto 1610 of 1966 (Diario Oficial scan), Decreto 10-2012, the Congreso files for Iniciativas 4294, 4685 and 6645, the San Marcos departmental raffle licence entry in the Catálogo de Trámites, and Interior Ministry and Police enforcement releases, read in Spanish. Added the June 2025 San Marcos raids (230 slot machines) and the August 2025 capital seizures, the 5% tax in the 2013 bill, corrected the 2011 bill's regulatory contribution to the 0.7% cap in its draft articles, dated the Penal Code to 15 September 1973, and downgraded the lottery's own website to tier 3.
statusMatrix changed from previous to updated
Rebuilt 2026-09-23 from Penal Code articles 477 to 479, Decreto 1610 of 1966 (Diario Oficial scan), Decreto 10-2012, the Congreso files for Iniciativas 4294, 4685 and 6645, the San Marcos departmental raffle licence entry in the Catálogo de Trámites, and Interior Ministry and Police enforcement releases, read in Spanish. Added the June 2025 San Marcos raids (230 slot machines) and the August 2025 capital seizures, the 5% tax in the 2013 bill, corrected the 2011 bill's regulatory contribution to the 0.7% cap in its draft articles, dated the Penal Code to 15 September 1973, and downgraded the lottery's own website to tier 3.
legalFramework.primaryStatutes, secondaryInstruments, pendingLegislation changed from previous to updated
Rebuilt 2026-09-23 from Penal Code articles 477 to 479, Decreto 1610 of 1966 (Diario Oficial scan), Decreto 10-2012, the Congreso files for Iniciativas 4294, 4685 and 6645, the San Marcos departmental raffle licence entry in the Catálogo de Trámites, and Interior Ministry and Police enforcement releases, read in Spanish. Added the June 2025 San Marcos raids (230 slot machines) and the August 2025 capital seizures, the 5% tax in the 2013 bill, corrected the 2011 bill's regulatory contribution to the 0.7% cap in its draft articles, dated the Penal Code to 15 September 1973, and downgraded the lottery's own website to tier 3.
licensing.licenceTypes, bankGuaranteeOrBond, typicalTimeToLicence, barriersToEntry, sourceIds changed from previous to updated
Rebuilt 2026-09-23 from Penal Code articles 477 to 479, Decreto 1610 of 1966 (Diario Oficial scan), Decreto 10-2012, the Congreso files for Iniciativas 4294, 4685 and 6645, the San Marcos departmental raffle licence entry in the Catálogo de Trámites, and Interior Ministry and Police enforcement releases, read in Spanish. Added the June 2025 San Marcos raids (230 slot machines) and the August 2025 capital seizures, the 5% tax in the 2013 bill, corrected the 2011 bill's regulatory contribution to the 0.7% cap in its draft articles, dated the Penal Code to 15 September 1973, and downgraded the lottery's own website to tier 3.
taxation.taxBase, withholdingMechanism, sourceIds changed from previous to updated
Rebuilt 2026-09-23 from Penal Code articles 477 to 479, Decreto 1610 of 1966 (Diario Oficial scan), Decreto 10-2012, the Congreso files for Iniciativas 4294, 4685 and 6645, the San Marcos departmental raffle licence entry in the Catálogo de Trámites, and Interior Ministry and Police enforcement releases, read in Spanish. Added the June 2025 San Marcos raids (230 slot machines) and the August 2025 capital seizures, the 5% tax in the 2013 bill, corrected the 2011 bill's regulatory contribution to the 0.7% cap in its draft articles, dated the Penal Code to 15 September 1973, and downgraded the lottery's own website to tier 3.
compliance.kycRequirements, amlRegime, reportingObligations, gameContentRestrictions, sourceIds changed from previous to updated
Rebuilt 2026-09-23 from Penal Code articles 477 to 479, Decreto 1610 of 1966 (Diario Oficial scan), Decreto 10-2012, the Congreso files for Iniciativas 4294, 4685 and 6645, the San Marcos departmental raffle licence entry in the Catálogo de Trámites, and Interior Ministry and Police enforcement releases, read in Spanish. Added the June 2025 San Marcos raids (230 slot machines) and the August 2025 capital seizures, the 5% tax in the 2013 bill, corrected the 2011 bill's regulatory contribution to the 0.7% cap in its draft articles, dated the Penal Code to 15 September 1973, and downgraded the lottery's own website to tier 3.
advertising.restrictions, penaltiesForBreach changed from previous to updated
Rebuilt 2026-09-23 from Penal Code articles 477 to 479, Decreto 1610 of 1966 (Diario Oficial scan), Decreto 10-2012, the Congreso files for Iniciativas 4294, 4685 and 6645, the San Marcos departmental raffle licence entry in the Catálogo de Trámites, and Interior Ministry and Police enforcement releases, read in Spanish. Added the June 2025 San Marcos raids (230 slot machines) and the August 2025 capital seizures, the 5% tax in the 2013 bill, corrected the 2011 bill's regulatory contribution to the 0.7% cap in its draft articles, dated the Penal Code to 15 September 1973, and downgraded the lottery's own website to tier 3.
payments changed from absent to populated
Rebuilt 2026-09-23 from Penal Code articles 477 to 479, Decreto 1610 of 1966 (Diario Oficial scan), Decreto 10-2012, the Congreso files for Iniciativas 4294, 4685 and 6645, the San Marcos departmental raffle licence entry in the Catálogo de Trámites, and Interior Ministry and Police enforcement releases, read in Spanish. Added the June 2025 San Marcos raids (230 slot machines) and the August 2025 capital seizures, the 5% tax in the 2013 bill, corrected the 2011 bill's regulatory contribution to the 0.7% cap in its draft articles, dated the Penal Code to 15 September 1973, and downgraded the lottery's own website to tier 3.
enforcement.penaltyRange, notableActions, sourceIds changed from previous to updated
Rebuilt 2026-09-23 from Penal Code articles 477 to 479, Decreto 1610 of 1966 (Diario Oficial scan), Decreto 10-2012, the Congreso files for Iniciativas 4294, 4685 and 6645, the San Marcos departmental raffle licence entry in the Catálogo de Trámites, and Interior Ministry and Police enforcement releases, read in Spanish. Added the June 2025 San Marcos raids (230 slot machines) and the August 2025 capital seizures, the 5% tax in the 2013 bill, corrected the 2011 bill's regulatory contribution to the 0.7% cap in its draft articles, dated the Penal Code to 15 September 1973, and downgraded the lottery's own website to tier 3.
marketData.channelisationMethod changed from previous to updated
Rebuilt 2026-09-23 from Penal Code articles 477 to 479, Decreto 1610 of 1966 (Diario Oficial scan), Decreto 10-2012, the Congreso files for Iniciativas 4294, 4685 and 6645, the San Marcos departmental raffle licence entry in the Catálogo de Trámites, and Interior Ministry and Police enforcement releases, read in Spanish. Added the June 2025 San Marcos raids (230 slot machines) and the August 2025 capital seizures, the 5% tax in the 2013 bill, corrected the 2011 bill's regulatory contribution to the 0.7% cap in its draft articles, dated the Penal Code to 15 September 1973, and downgraded the lottery's own website to tier 3.
editorial.summary, outlook, timeline, commonPitfalls, faq changed from previous to updated
Rebuilt 2026-09-23 from Penal Code articles 477 to 479, Decreto 1610 of 1966 (Diario Oficial scan), Decreto 10-2012, the Congreso files for Iniciativas 4294, 4685 and 6645, the San Marcos departmental raffle licence entry in the Catálogo de Trámites, and Interior Ministry and Police enforcement releases, read in Spanish. Added the June 2025 San Marcos raids (230 slot machines) and the August 2025 capital seizures, the 5% tax in the 2013 bill, corrected the 2011 bill's regulatory contribution to the 0.7% cap in its draft articles, dated the Penal Code to 15 September 1973, and downgraded the lottery's own website to tier 3.
sources changed from previous to updated
Rebuilt 2026-09-23 from Penal Code articles 477 to 479, Decreto 1610 of 1966 (Diario Oficial scan), Decreto 10-2012, the Congreso files for Iniciativas 4294, 4685 and 6645, the San Marcos departmental raffle licence entry in the Catálogo de Trámites, and Interior Ministry and Police enforcement releases, read in Spanish. Added the June 2025 San Marcos raids (230 slot machines) and the August 2025 capital seizures, the 5% tax in the 2013 bill, corrected the 2011 bill's regulatory contribution to the 0.7% cap in its draft articles, dated the Penal Code to 15 September 1973, and downgraded the lottery's own website to tier 3.
regulator.name, abbreviation, reportsTo, secondaryAuthorities, sourceIds changed from previous to updated
Rebuilt 2026-09-23 from the Ley de Casinos (Decreto 488 of 1977 with its amendments), the IHT licence sheet, Decreto 17-2010, the 2026 Budget tax annex and PANI revenue budget (SEFIN), the APNFD law, the PANI Organic Law and its 2019 regulation, the Ley de Policía y Convivencia Social (Decreto 226-2001) and article 387 of the 2019 Penal Code, read in Spanish. Added the criminal offence for unauthorised lotteries and games of chance, PANI's exclusive power over lotteries and prize draws, the Police Law rules on raffles, permitted games and minors, the Decreto 183-2011 concession basis and PANI's budgeted L473.7 million concession canon for 2026; operator statements downgraded to tier 3.
statusMatrix changed from previous to updated
Rebuilt 2026-09-23 from the Ley de Casinos (Decreto 488 of 1977 with its amendments), the IHT licence sheet, Decreto 17-2010, the 2026 Budget tax annex and PANI revenue budget (SEFIN), the APNFD law, the PANI Organic Law and its 2019 regulation, the Ley de Policía y Convivencia Social (Decreto 226-2001) and article 387 of the 2019 Penal Code, read in Spanish. Added the criminal offence for unauthorised lotteries and games of chance, PANI's exclusive power over lotteries and prize draws, the Police Law rules on raffles, permitted games and minors, the Decreto 183-2011 concession basis and PANI's budgeted L473.7 million concession canon for 2026; operator statements downgraded to tier 3.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation changed from previous to updated
Rebuilt 2026-09-23 from the Ley de Casinos (Decreto 488 of 1977 with its amendments), the IHT licence sheet, Decreto 17-2010, the 2026 Budget tax annex and PANI revenue budget (SEFIN), the APNFD law, the PANI Organic Law and its 2019 regulation, the Ley de Policía y Convivencia Social (Decreto 226-2001) and article 387 of the 2019 Penal Code, read in Spanish. Added the criminal offence for unauthorised lotteries and games of chance, PANI's exclusive power over lotteries and prize draws, the Police Law rules on raffles, permitted games and minors, the Decreto 183-2011 concession basis and PANI's budgeted L473.7 million concession canon for 2026; operator statements downgraded to tier 3.
licensing.licenceTypes, typicalTimeToLicence, certificationRequirements, barriersToEntry, sourceIds changed from previous to updated
Rebuilt 2026-09-23 from the Ley de Casinos (Decreto 488 of 1977 with its amendments), the IHT licence sheet, Decreto 17-2010, the 2026 Budget tax annex and PANI revenue budget (SEFIN), the APNFD law, the PANI Organic Law and its 2019 regulation, the Ley de Policía y Convivencia Social (Decreto 226-2001) and article 387 of the 2019 Penal Code, read in Spanish. Added the criminal offence for unauthorised lotteries and games of chance, PANI's exclusive power over lotteries and prize draws, the Police Law rules on raffles, permitted games and minors, the Decreto 183-2011 concession basis and PANI's budgeted L473.7 million concession canon for 2026; operator statements downgraded to tier 3.
taxation.taxBase, corporateTaxRate, earmarkedLevies, playerWinningsTax, withholdingMechanism, sourceIds changed from previous to updated
Rebuilt 2026-09-23 from the Ley de Casinos (Decreto 488 of 1977 with its amendments), the IHT licence sheet, Decreto 17-2010, the 2026 Budget tax annex and PANI revenue budget (SEFIN), the APNFD law, the PANI Organic Law and its 2019 regulation, the Ley de Policía y Convivencia Social (Decreto 226-2001) and article 387 of the 2019 Penal Code, read in Spanish. Added the criminal offence for unauthorised lotteries and games of chance, PANI's exclusive power over lotteries and prize draws, the Police Law rules on raffles, permitted games and minors, the Decreto 183-2011 concession basis and PANI's budgeted L473.7 million concession canon for 2026; operator statements downgraded to tier 3.
compliance changed from previous to updated
Rebuilt 2026-09-23 from the Ley de Casinos (Decreto 488 of 1977 with its amendments), the IHT licence sheet, Decreto 17-2010, the 2026 Budget tax annex and PANI revenue budget (SEFIN), the APNFD law, the PANI Organic Law and its 2019 regulation, the Ley de Policía y Convivencia Social (Decreto 226-2001) and article 387 of the 2019 Penal Code, read in Spanish. Added the criminal offence for unauthorised lotteries and games of chance, PANI's exclusive power over lotteries and prize draws, the Police Law rules on raffles, permitted games and minors, the Decreto 183-2011 concession basis and PANI's budgeted L473.7 million concession canon for 2026; operator statements downgraded to tier 3.
advertising.restrictions, penaltiesForBreach, sourceIds changed from previous to updated
Rebuilt 2026-09-23 from the Ley de Casinos (Decreto 488 of 1977 with its amendments), the IHT licence sheet, Decreto 17-2010, the 2026 Budget tax annex and PANI revenue budget (SEFIN), the APNFD law, the PANI Organic Law and its 2019 regulation, the Ley de Policía y Convivencia Social (Decreto 226-2001) and article 387 of the 2019 Penal Code, read in Spanish. Added the criminal offence for unauthorised lotteries and games of chance, PANI's exclusive power over lotteries and prize draws, the Police Law rules on raffles, permitted games and minors, the Decreto 183-2011 concession basis and PANI's budgeted L473.7 million concession canon for 2026; operator statements downgraded to tier 3.
enforcement.penaltyRange, operatorLiability, playerLiability, sourceIds changed from previous to updated
Rebuilt 2026-09-23 from the Ley de Casinos (Decreto 488 of 1977 with its amendments), the IHT licence sheet, Decreto 17-2010, the 2026 Budget tax annex and PANI revenue budget (SEFIN), the APNFD law, the PANI Organic Law and its 2019 regulation, the Ley de Policía y Convivencia Social (Decreto 226-2001) and article 387 of the 2019 Penal Code, read in Spanish. Added the criminal offence for unauthorised lotteries and games of chance, PANI's exclusive power over lotteries and prize draws, the Police Law rules on raffles, permitted games and minors, the Decreto 183-2011 concession basis and PANI's budgeted L473.7 million concession canon for 2026; operator statements downgraded to tier 3.
marketData.channelisationMethod, isEstimate, sourceIds changed from previous to updated
Rebuilt 2026-09-23 from the Ley de Casinos (Decreto 488 of 1977 with its amendments), the IHT licence sheet, Decreto 17-2010, the 2026 Budget tax annex and PANI revenue budget (SEFIN), the APNFD law, the PANI Organic Law and its 2019 regulation, the Ley de Policía y Convivencia Social (Decreto 226-2001) and article 387 of the 2019 Penal Code, read in Spanish. Added the criminal offence for unauthorised lotteries and games of chance, PANI's exclusive power over lotteries and prize draws, the Police Law rules on raffles, permitted games and minors, the Decreto 183-2011 concession basis and PANI's budgeted L473.7 million concession canon for 2026; operator statements downgraded to tier 3.
editorial.summary, outlook, timeline, commonPitfalls, faq changed from previous to updated
Rebuilt 2026-09-23 from the Ley de Casinos (Decreto 488 of 1977 with its amendments), the IHT licence sheet, Decreto 17-2010, the 2026 Budget tax annex and PANI revenue budget (SEFIN), the APNFD law, the PANI Organic Law and its 2019 regulation, the Ley de Policía y Convivencia Social (Decreto 226-2001) and article 387 of the 2019 Penal Code, read in Spanish. Added the criminal offence for unauthorised lotteries and games of chance, PANI's exclusive power over lotteries and prize draws, the Police Law rules on raffles, permitted games and minors, the Decreto 183-2011 concession basis and PANI's budgeted L473.7 million concession canon for 2026; operator statements downgraded to tier 3.
sources changed from previous to updated
Rebuilt 2026-09-23 from the Ley de Casinos (Decreto 488 of 1977 with its amendments), the IHT licence sheet, Decreto 17-2010, the 2026 Budget tax annex and PANI revenue budget (SEFIN), the APNFD law, the PANI Organic Law and its 2019 regulation, the Ley de Policía y Convivencia Social (Decreto 226-2001) and article 387 of the 2019 Penal Code, read in Spanish. Added the criminal offence for unauthorised lotteries and games of chance, PANI's exclusive power over lotteries and prize draws, the Police Law rules on raffles, permitted games and minors, the Decreto 183-2011 concession basis and PANI's budgeted L473.7 million concession canon for 2026; operator statements downgraded to tier 3.
regulator.localName, secondaryAuthorities, sourceIds changed from previous to updated
Reverified against the full texts of the Gambling Ordinance (Cap. 148) and the Betting Duty Ordinance (Cap. 108, version of 19 September 2025) on e-Legislation, the Home and Youth Affairs Bureau, Inland Revenue Department, Budget, IFEC, Police and ICAC publications, 2026-09-23. Penalties, duty rates, licence conditions and the 18 age limit now rest on the statutes rather than a law firm guide; the special football betting duty, the April 2026 halt of basketball betting, the prediction markets position, the amusement games licensing review and 2026 World Cup enforcement added.
statusMatrix changed from previous to updated
Reverified against the full texts of the Gambling Ordinance (Cap. 148) and the Betting Duty Ordinance (Cap. 108, version of 19 September 2025) on e-Legislation, the Home and Youth Affairs Bureau, Inland Revenue Department, Budget, IFEC, Police and ICAC publications, 2026-09-23. Penalties, duty rates, licence conditions and the 18 age limit now rest on the statutes rather than a law firm guide; the special football betting duty, the April 2026 halt of basketball betting, the prediction markets position, the amusement games licensing review and 2026 World Cup enforcement added.
legalFramework.primaryStatutes, keyAmendments, pendingLegislation changed from previous to updated
Reverified against the full texts of the Gambling Ordinance (Cap. 148) and the Betting Duty Ordinance (Cap. 108, version of 19 September 2025) on e-Legislation, the Home and Youth Affairs Bureau, Inland Revenue Department, Budget, IFEC, Police and ICAC publications, 2026-09-23. Penalties, duty rates, licence conditions and the 18 age limit now rest on the statutes rather than a law firm guide; the special football betting duty, the April 2026 halt of basketball betting, the prediction markets position, the amusement games licensing review and 2026 World Cup enforcement added.
licensing.licenceTypes, barriersToEntry, sourceIds changed from previous to updated
Reverified against the full texts of the Gambling Ordinance (Cap. 148) and the Betting Duty Ordinance (Cap. 108, version of 19 September 2025) on e-Legislation, the Home and Youth Affairs Bureau, Inland Revenue Department, Budget, IFEC, Police and ICAC publications, 2026-09-23. Penalties, duty rates, licence conditions and the 18 age limit now rest on the statutes rather than a law firm guide; the special football betting duty, the April 2026 halt of basketball betting, the prediction markets position, the amusement games licensing review and 2026 World Cup enforcement added.
taxation.ggrTaxRate, taxBase, earmarkedLevies, scheduledChanges, sourceIds changed from previous to updated
Reverified against the full texts of the Gambling Ordinance (Cap. 148) and the Betting Duty Ordinance (Cap. 108, version of 19 September 2025) on e-Legislation, the Home and Youth Affairs Bureau, Inland Revenue Department, Budget, IFEC, Police and ICAC publications, 2026-09-23. Penalties, duty rates, licence conditions and the 18 age limit now rest on the statutes rather than a law firm guide; the special football betting duty, the April 2026 halt of basketball betting, the prediction markets position, the amusement games licensing review and 2026 World Cup enforcement added.
compliance.mandatoryPlayerMessaging, reportingObligations, gameContentRestrictions, sourceIds changed from previous to updated
Reverified against the full texts of the Gambling Ordinance (Cap. 148) and the Betting Duty Ordinance (Cap. 108, version of 19 September 2025) on e-Legislation, the Home and Youth Affairs Bureau, Inland Revenue Department, Budget, IFEC, Police and ICAC publications, 2026-09-23. Penalties, duty rates, licence conditions and the 18 age limit now rest on the statutes rather than a law firm guide; the special football betting duty, the April 2026 halt of basketball betting, the prediction markets position, the amusement games licensing review and 2026 World Cup enforcement added.
advertising changed from previous to updated
Reverified against the full texts of the Gambling Ordinance (Cap. 148) and the Betting Duty Ordinance (Cap. 108, version of 19 September 2025) on e-Legislation, the Home and Youth Affairs Bureau, Inland Revenue Department, Budget, IFEC, Police and ICAC publications, 2026-09-23. Penalties, duty rates, licence conditions and the 18 age limit now rest on the statutes rather than a law firm guide; the special football betting duty, the April 2026 halt of basketball betting, the prediction markets position, the amusement games licensing review and 2026 World Cup enforcement added.
payments changed from absent to populated
Reverified against the full texts of the Gambling Ordinance (Cap. 148) and the Betting Duty Ordinance (Cap. 108, version of 19 September 2025) on e-Legislation, the Home and Youth Affairs Bureau, Inland Revenue Department, Budget, IFEC, Police and ICAC publications, 2026-09-23. Penalties, duty rates, licence conditions and the 18 age limit now rest on the statutes rather than a law firm guide; the special football betting duty, the April 2026 halt of basketball betting, the prediction markets position, the amusement games licensing review and 2026 World Cup enforcement added.
enforcement.penaltyRange, operatorLiability, playerLiability, notableActions, sourceIds changed from previous to updated
Reverified against the full texts of the Gambling Ordinance (Cap. 148) and the Betting Duty Ordinance (Cap. 108, version of 19 September 2025) on e-Legislation, the Home and Youth Affairs Bureau, Inland Revenue Department, Budget, IFEC, Police and ICAC publications, 2026-09-23. Penalties, duty rates, licence conditions and the 18 age limit now rest on the statutes rather than a law firm guide; the special football betting duty, the April 2026 halt of basketball betting, the prediction markets position, the amusement games licensing review and 2026 World Cup enforcement added.
editorial.summary, outlook, timeline, commonPitfalls, faq changed from previous to updated
Reverified against the full texts of the Gambling Ordinance (Cap. 148) and the Betting Duty Ordinance (Cap. 108, version of 19 September 2025) on e-Legislation, the Home and Youth Affairs Bureau, Inland Revenue Department, Budget, IFEC, Police and ICAC publications, 2026-09-23. Penalties, duty rates, licence conditions and the 18 age limit now rest on the statutes rather than a law firm guide; the special football betting duty, the April 2026 halt of basketball betting, the prediction markets position, the amusement games licensing review and 2026 World Cup enforcement added.
sources changed from previous to updated
Reverified against the full texts of the Gambling Ordinance (Cap. 148) and the Betting Duty Ordinance (Cap. 108, version of 19 September 2025) on e-Legislation, the Home and Youth Affairs Bureau, Inland Revenue Department, Budget, IFEC, Police and ICAC publications, 2026-09-23. Penalties, duty rates, licence conditions and the 18 age limit now rest on the statutes rather than a law firm guide; the special football betting duty, the April 2026 halt of basketball betting, the prediction markets position, the amusement games licensing review and 2026 World Cup enforcement added.
regulator changed from previous to updated
Rebuilt from primary sources, 2026-09-23: Act XXXIV of 1991 (Szjtv.) and SZTFH Decrees 20/2021, 3/2022, 5/2021 and 4/2021 on net.jogtar, the SZTFH licence, blocking and payment account registers, the SZTFH 2025 report to Parliament, Magyar Közlöny 2026/121 (Government Resolution 1277/2026) and the CJEU Sporting Odds judgment. Licence conditions and fees, the 15% online casino surcharge, the register showing LVC Diamond as a second remote betting licensee, blocking and payment rules, the review of the SZTFH and bill T/639 added; the challenge to the 2023 regime corrected from European Commission proceedings to national court proceedings.
statusMatrix changed from previous to updated
Rebuilt from primary sources, 2026-09-23: Act XXXIV of 1991 (Szjtv.) and SZTFH Decrees 20/2021, 3/2022, 5/2021 and 4/2021 on net.jogtar, the SZTFH licence, blocking and payment account registers, the SZTFH 2025 report to Parliament, Magyar Közlöny 2026/121 (Government Resolution 1277/2026) and the CJEU Sporting Odds judgment. Licence conditions and fees, the 15% online casino surcharge, the register showing LVC Diamond as a second remote betting licensee, blocking and payment rules, the review of the SZTFH and bill T/639 added; the challenge to the 2023 regime corrected from European Commission proceedings to national court proceedings.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation, caseLaw changed from previous to updated
Rebuilt from primary sources, 2026-09-23: Act XXXIV of 1991 (Szjtv.) and SZTFH Decrees 20/2021, 3/2022, 5/2021 and 4/2021 on net.jogtar, the SZTFH licence, blocking and payment account registers, the SZTFH 2025 report to Parliament, Magyar Közlöny 2026/121 (Government Resolution 1277/2026) and the CJEU Sporting Odds judgment. Licence conditions and fees, the 15% online casino surcharge, the register showing LVC Diamond as a second remote betting licensee, blocking and payment rules, the review of the SZTFH and bill T/639 added; the challenge to the 2023 regime corrected from European Commission proceedings to national court proceedings.
licensing changed from previous to updated
Rebuilt from primary sources, 2026-09-23: Act XXXIV of 1991 (Szjtv.) and SZTFH Decrees 20/2021, 3/2022, 5/2021 and 4/2021 on net.jogtar, the SZTFH licence, blocking and payment account registers, the SZTFH 2025 report to Parliament, Magyar Közlöny 2026/121 (Government Resolution 1277/2026) and the CJEU Sporting Odds judgment. Licence conditions and fees, the 15% online casino surcharge, the register showing LVC Diamond as a second remote betting licensee, blocking and payment rules, the review of the SZTFH and bill T/639 added; the challenge to the 2023 regime corrected from European Commission proceedings to national court proceedings.
taxation.taxBase, earmarkedLevies, playerWinningsTax, sourceIds changed from previous to updated
Rebuilt from primary sources, 2026-09-23: Act XXXIV of 1991 (Szjtv.) and SZTFH Decrees 20/2021, 3/2022, 5/2021 and 4/2021 on net.jogtar, the SZTFH licence, blocking and payment account registers, the SZTFH 2025 report to Parliament, Magyar Közlöny 2026/121 (Government Resolution 1277/2026) and the CJEU Sporting Odds judgment. Licence conditions and fees, the 15% online casino surcharge, the register showing LVC Diamond as a second remote betting licensee, blocking and payment rules, the review of the SZTFH and bill T/639 added; the challenge to the 2023 regime corrected from European Commission proceedings to national court proceedings.
compliance changed from previous to updated
Rebuilt from primary sources, 2026-09-23: Act XXXIV of 1991 (Szjtv.) and SZTFH Decrees 20/2021, 3/2022, 5/2021 and 4/2021 on net.jogtar, the SZTFH licence, blocking and payment account registers, the SZTFH 2025 report to Parliament, Magyar Közlöny 2026/121 (Government Resolution 1277/2026) and the CJEU Sporting Odds judgment. Licence conditions and fees, the 15% online casino surcharge, the register showing LVC Diamond as a second remote betting licensee, blocking and payment rules, the review of the SZTFH and bill T/639 added; the challenge to the 2023 regime corrected from European Commission proceedings to national court proceedings.
advertising changed from previous to updated
Rebuilt from primary sources, 2026-09-23: Act XXXIV of 1991 (Szjtv.) and SZTFH Decrees 20/2021, 3/2022, 5/2021 and 4/2021 on net.jogtar, the SZTFH licence, blocking and payment account registers, the SZTFH 2025 report to Parliament, Magyar Közlöny 2026/121 (Government Resolution 1277/2026) and the CJEU Sporting Odds judgment. Licence conditions and fees, the 15% online casino surcharge, the register showing LVC Diamond as a second remote betting licensee, blocking and payment rules, the review of the SZTFH and bill T/639 added; the challenge to the 2023 regime corrected from European Commission proceedings to national court proceedings.
payments changed from absent to populated
Rebuilt from primary sources, 2026-09-23: Act XXXIV of 1991 (Szjtv.) and SZTFH Decrees 20/2021, 3/2022, 5/2021 and 4/2021 on net.jogtar, the SZTFH licence, blocking and payment account registers, the SZTFH 2025 report to Parliament, Magyar Közlöny 2026/121 (Government Resolution 1277/2026) and the CJEU Sporting Odds judgment. Licence conditions and fees, the 15% online casino surcharge, the register showing LVC Diamond as a second remote betting licensee, blocking and payment rules, the review of the SZTFH and bill T/639 added; the challenge to the 2023 regime corrected from European Commission proceedings to national court proceedings.
enforcement.blocklistSize, blocklistAsOf, penaltyRange, operatorLiability, notableActions, sourceIds changed from previous to updated
Rebuilt from primary sources, 2026-09-23: Act XXXIV of 1991 (Szjtv.) and SZTFH Decrees 20/2021, 3/2022, 5/2021 and 4/2021 on net.jogtar, the SZTFH licence, blocking and payment account registers, the SZTFH 2025 report to Parliament, Magyar Közlöny 2026/121 (Government Resolution 1277/2026) and the CJEU Sporting Odds judgment. Licence conditions and fees, the 15% online casino surcharge, the register showing LVC Diamond as a second remote betting licensee, blocking and payment rules, the review of the SZTFH and bill T/639 added; the challenge to the 2023 regime corrected from European Commission proceedings to national court proceedings.
marketData changed from absent to populated
Rebuilt from primary sources, 2026-09-23: Act XXXIV of 1991 (Szjtv.) and SZTFH Decrees 20/2021, 3/2022, 5/2021 and 4/2021 on net.jogtar, the SZTFH licence, blocking and payment account registers, the SZTFH 2025 report to Parliament, Magyar Közlöny 2026/121 (Government Resolution 1277/2026) and the CJEU Sporting Odds judgment. Licence conditions and fees, the 15% online casino surcharge, the register showing LVC Diamond as a second remote betting licensee, blocking and payment rules, the review of the SZTFH and bill T/639 added; the challenge to the 2023 regime corrected from European Commission proceedings to national court proceedings.
editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated
Rebuilt from primary sources, 2026-09-23: Act XXXIV of 1991 (Szjtv.) and SZTFH Decrees 20/2021, 3/2022, 5/2021 and 4/2021 on net.jogtar, the SZTFH licence, blocking and payment account registers, the SZTFH 2025 report to Parliament, Magyar Közlöny 2026/121 (Government Resolution 1277/2026) and the CJEU Sporting Odds judgment. Licence conditions and fees, the 15% online casino surcharge, the register showing LVC Diamond as a second remote betting licensee, blocking and payment rules, the review of the SZTFH and bill T/639 added; the challenge to the 2023 regime corrected from European Commission proceedings to national court proceedings.
sources changed from previous to updated
Rebuilt from primary sources, 2026-09-23: Act XXXIV of 1991 (Szjtv.) and SZTFH Decrees 20/2021, 3/2022, 5/2021 and 4/2021 on net.jogtar, the SZTFH licence, blocking and payment account registers, the SZTFH 2025 report to Parliament, Magyar Közlöny 2026/121 (Government Resolution 1277/2026) and the CJEU Sporting Odds judgment. Licence conditions and fees, the 15% online casino surcharge, the register showing LVC Diamond as a second remote betting licensee, blocking and payment rules, the review of the SZTFH and bill T/639 added; the challenge to the 2023 regime corrected from European Commission proceedings to national court proceedings.
regulator.website, secondaryAuthorities, sourceIds changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the Lotteries Act 38/2005 and the six special Acts on Althingi, the Penal Code, Income Tax and AML Acts, seven regulations on Ísland.is, and Ministry of Justice pages, reports and Cabinet agendas. Online sports betting corrected from prohibited to monopoly (Íslenskar getraunir sells fixed odds online under Regulation 166/2016); lottery, land-based, poker, tax, AML, advertising, penalties, timeline, outlook and FAQs added.
statusMatrix changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the Lotteries Act 38/2005 and the six special Acts on Althingi, the Penal Code, Income Tax and AML Acts, seven regulations on Ísland.is, and Ministry of Justice pages, reports and Cabinet agendas. Online sports betting corrected from prohibited to monopoly (Íslenskar getraunir sells fixed odds online under Regulation 166/2016); lottery, land-based, poker, tax, AML, advertising, penalties, timeline, outlook and FAQs added.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the Lotteries Act 38/2005 and the six special Acts on Althingi, the Penal Code, Income Tax and AML Acts, seven regulations on Ísland.is, and Ministry of Justice pages, reports and Cabinet agendas. Online sports betting corrected from prohibited to monopoly (Íslenskar getraunir sells fixed odds online under Regulation 166/2016); lottery, land-based, poker, tax, AML, advertising, penalties, timeline, outlook and FAQs added.
licensing.licenceTypes, notableLicensees, barriersToEntry, sourceIds changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the Lotteries Act 38/2005 and the six special Acts on Althingi, the Penal Code, Income Tax and AML Acts, seven regulations on Ísland.is, and Ministry of Justice pages, reports and Cabinet agendas. Online sports betting corrected from prohibited to monopoly (Íslenskar getraunir sells fixed odds online under Regulation 166/2016); lottery, land-based, poker, tax, AML, advertising, penalties, timeline, outlook and FAQs added.
taxation changed from absent to populated
Rebuilt from primary sources, 2026-09-23: the Lotteries Act 38/2005 and the six special Acts on Althingi, the Penal Code, Income Tax and AML Acts, seven regulations on Ísland.is, and Ministry of Justice pages, reports and Cabinet agendas. Online sports betting corrected from prohibited to monopoly (Íslenskar getraunir sells fixed odds online under Regulation 166/2016); lottery, land-based, poker, tax, AML, advertising, penalties, timeline, outlook and FAQs added.
compliance changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the Lotteries Act 38/2005 and the six special Acts on Althingi, the Penal Code, Income Tax and AML Acts, seven regulations on Ísland.is, and Ministry of Justice pages, reports and Cabinet agendas. Online sports betting corrected from prohibited to monopoly (Íslenskar getraunir sells fixed odds online under Regulation 166/2016); lottery, land-based, poker, tax, AML, advertising, penalties, timeline, outlook and FAQs added.
advertising.advertisingPermitted, restrictions, affiliateRules, penaltiesForBreach, sourceIds changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the Lotteries Act 38/2005 and the six special Acts on Althingi, the Penal Code, Income Tax and AML Acts, seven regulations on Ísland.is, and Ministry of Justice pages, reports and Cabinet agendas. Online sports betting corrected from prohibited to monopoly (Íslenskar getraunir sells fixed odds online under Regulation 166/2016); lottery, land-based, poker, tax, AML, advertising, penalties, timeline, outlook and FAQs added.
payments changed from absent to populated
Rebuilt from primary sources, 2026-09-23: the Lotteries Act 38/2005 and the six special Acts on Althingi, the Penal Code, Income Tax and AML Acts, seven regulations on Ísland.is, and Ministry of Justice pages, reports and Cabinet agendas. Online sports betting corrected from prohibited to monopoly (Íslenskar getraunir sells fixed odds online under Regulation 166/2016); lottery, land-based, poker, tax, AML, advertising, penalties, timeline, outlook and FAQs added.
enforcement changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the Lotteries Act 38/2005 and the six special Acts on Althingi, the Penal Code, Income Tax and AML Acts, seven regulations on Ísland.is, and Ministry of Justice pages, reports and Cabinet agendas. Online sports betting corrected from prohibited to monopoly (Íslenskar getraunir sells fixed odds online under Regulation 166/2016); lottery, land-based, poker, tax, AML, advertising, penalties, timeline, outlook and FAQs added.
editorial.summary, outlook, timeline, commonPitfalls, faq changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the Lotteries Act 38/2005 and the six special Acts on Althingi, the Penal Code, Income Tax and AML Acts, seven regulations on Ísland.is, and Ministry of Justice pages, reports and Cabinet agendas. Online sports betting corrected from prohibited to monopoly (Íslenskar getraunir sells fixed odds online under Regulation 166/2016); lottery, land-based, poker, tax, AML, advertising, penalties, timeline, outlook and FAQs added.
sources changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the Lotteries Act 38/2005 and the six special Acts on Althingi, the Penal Code, Income Tax and AML Acts, seven regulations on Ísland.is, and Ministry of Justice pages, reports and Cabinet agendas. Online sports betting corrected from prohibited to monopoly (Íslenskar getraunir sells fixed odds online under Regulation 166/2016); lottery, land-based, poker, tax, AML, advertising, penalties, timeline, outlook and FAQs added.
regulator.name, licenceRegisterUrl, reportsTo, secondaryAuthorities, sourceIds changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the Idaho Constitution art. III s. 20, Idaho Code chapters 18-38, 54-25, 67-74 and 67-77 and ss. 67-429A to 67-429C, House Bill 504 (2026), Idaho Lottery and Idaho State Racing Commission pages and reports, Coeur d'Alene Tribe v. Denney (2015), the Attorney General's March 2026 release and the BIA compact list. Status matrix corrected and extended (online horse race betting is licensed through advance deposit wagering); legal framework, licensing, taxation, compliance, payments, enforcement and editorial added.