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 16 of 39.
statusMatrix 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.
legalFramework.primaryStatutes, keyAmendments, caseLaw 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.
licensing changed from absent to populated
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.
taxation changed from absent to populated
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.
compliance changed from absent to populated
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.
advertising.advertisingPermitted, restrictions, affiliateRules, penaltiesForBreach, 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.
payments changed from absent to populated
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.
enforcement changed from absent to populated
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.
editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq 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.
sources 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.
regulator changed from previous to updated
Full rebuild from primary sources, 2026-09-23: Sports Wagering Act sections 25-10 to 25-95, the enrolled SB 3019 (Public Act 104-468), 11 Ill. Adm. Code 1900.340, 1900.1210, 1900.1220 and 1900.1250, Illinois Gaming Board licensee lists, authorised sportsbook list, monthly tax reports, cease-and-desist and disciplinary pages and press releases, the Department of Revenue, Dew-Becker v. Wu and the three Northern District of Illinois prediction market cases. Added the Cook County 2% tax, the exchange wager tax, fantasy contest licensing, licensing, compliance, payments, enforcement and 2025 market data; removed trade press sources and the unverified repeal bill.
statusMatrix changed from previous to updated
Full rebuild from primary sources, 2026-09-23: Sports Wagering Act sections 25-10 to 25-95, the enrolled SB 3019 (Public Act 104-468), 11 Ill. Adm. Code 1900.340, 1900.1210, 1900.1220 and 1900.1250, Illinois Gaming Board licensee lists, authorised sportsbook list, monthly tax reports, cease-and-desist and disciplinary pages and press releases, the Department of Revenue, Dew-Becker v. Wu and the three Northern District of Illinois prediction market cases. Added the Cook County 2% tax, the exchange wager tax, fantasy contest licensing, licensing, compliance, payments, enforcement and 2025 market data; removed trade press sources and the unverified repeal bill.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation, caseLaw changed from previous to updated
Full rebuild from primary sources, 2026-09-23: Sports Wagering Act sections 25-10 to 25-95, the enrolled SB 3019 (Public Act 104-468), 11 Ill. Adm. Code 1900.340, 1900.1210, 1900.1220 and 1900.1250, Illinois Gaming Board licensee lists, authorised sportsbook list, monthly tax reports, cease-and-desist and disciplinary pages and press releases, the Department of Revenue, Dew-Becker v. Wu and the three Northern District of Illinois prediction market cases. Added the Cook County 2% tax, the exchange wager tax, fantasy contest licensing, licensing, compliance, payments, enforcement and 2025 market data; removed trade press sources and the unverified repeal bill.
licensing changed from absent to populated
Full rebuild from primary sources, 2026-09-23: Sports Wagering Act sections 25-10 to 25-95, the enrolled SB 3019 (Public Act 104-468), 11 Ill. Adm. Code 1900.340, 1900.1210, 1900.1220 and 1900.1250, Illinois Gaming Board licensee lists, authorised sportsbook list, monthly tax reports, cease-and-desist and disciplinary pages and press releases, the Department of Revenue, Dew-Becker v. Wu and the three Northern District of Illinois prediction market cases. Added the Cook County 2% tax, the exchange wager tax, fantasy contest licensing, licensing, compliance, payments, enforcement and 2025 market data; removed trade press sources and the unverified repeal bill.
taxation.taxBase, earmarkedLevies, playerWinningsTax, withholdingMechanism, scheduledChanges, sourceIds changed from previous to updated
Full rebuild from primary sources, 2026-09-23: Sports Wagering Act sections 25-10 to 25-95, the enrolled SB 3019 (Public Act 104-468), 11 Ill. Adm. Code 1900.340, 1900.1210, 1900.1220 and 1900.1250, Illinois Gaming Board licensee lists, authorised sportsbook list, monthly tax reports, cease-and-desist and disciplinary pages and press releases, the Department of Revenue, Dew-Becker v. Wu and the three Northern District of Illinois prediction market cases. Added the Cook County 2% tax, the exchange wager tax, fantasy contest licensing, licensing, compliance, payments, enforcement and 2025 market data; removed trade press sources and the unverified repeal bill.
compliance changed from absent to populated
Full rebuild from primary sources, 2026-09-23: Sports Wagering Act sections 25-10 to 25-95, the enrolled SB 3019 (Public Act 104-468), 11 Ill. Adm. Code 1900.340, 1900.1210, 1900.1220 and 1900.1250, Illinois Gaming Board licensee lists, authorised sportsbook list, monthly tax reports, cease-and-desist and disciplinary pages and press releases, the Department of Revenue, Dew-Becker v. Wu and the three Northern District of Illinois prediction market cases. Added the Cook County 2% tax, the exchange wager tax, fantasy contest licensing, licensing, compliance, payments, enforcement and 2025 market data; removed trade press sources and the unverified repeal bill.
advertising.restrictions, celebrityAndInfluencerRules, affiliateRules, mandatoryWarnings, penaltiesForBreach, sourceIds changed from previous to updated
Full rebuild from primary sources, 2026-09-23: Sports Wagering Act sections 25-10 to 25-95, the enrolled SB 3019 (Public Act 104-468), 11 Ill. Adm. Code 1900.340, 1900.1210, 1900.1220 and 1900.1250, Illinois Gaming Board licensee lists, authorised sportsbook list, monthly tax reports, cease-and-desist and disciplinary pages and press releases, the Department of Revenue, Dew-Becker v. Wu and the three Northern District of Illinois prediction market cases. Added the Cook County 2% tax, the exchange wager tax, fantasy contest licensing, licensing, compliance, payments, enforcement and 2025 market data; removed trade press sources and the unverified repeal bill.
payments changed from absent to populated
Full rebuild from primary sources, 2026-09-23: Sports Wagering Act sections 25-10 to 25-95, the enrolled SB 3019 (Public Act 104-468), 11 Ill. Adm. Code 1900.340, 1900.1210, 1900.1220 and 1900.1250, Illinois Gaming Board licensee lists, authorised sportsbook list, monthly tax reports, cease-and-desist and disciplinary pages and press releases, the Department of Revenue, Dew-Becker v. Wu and the three Northern District of Illinois prediction market cases. Added the Cook County 2% tax, the exchange wager tax, fantasy contest licensing, licensing, compliance, payments, enforcement and 2025 market data; removed trade press sources and the unverified repeal bill.
enforcement changed from absent to populated
Full rebuild from primary sources, 2026-09-23: Sports Wagering Act sections 25-10 to 25-95, the enrolled SB 3019 (Public Act 104-468), 11 Ill. Adm. Code 1900.340, 1900.1210, 1900.1220 and 1900.1250, Illinois Gaming Board licensee lists, authorised sportsbook list, monthly tax reports, cease-and-desist and disciplinary pages and press releases, the Department of Revenue, Dew-Becker v. Wu and the three Northern District of Illinois prediction market cases. Added the Cook County 2% tax, the exchange wager tax, fantasy contest licensing, licensing, compliance, payments, enforcement and 2025 market data; removed trade press sources and the unverified repeal bill.
marketData changed from absent to populated
Full rebuild from primary sources, 2026-09-23: Sports Wagering Act sections 25-10 to 25-95, the enrolled SB 3019 (Public Act 104-468), 11 Ill. Adm. Code 1900.340, 1900.1210, 1900.1220 and 1900.1250, Illinois Gaming Board licensee lists, authorised sportsbook list, monthly tax reports, cease-and-desist and disciplinary pages and press releases, the Department of Revenue, Dew-Becker v. Wu and the three Northern District of Illinois prediction market cases. Added the Cook County 2% tax, the exchange wager tax, fantasy contest licensing, licensing, compliance, payments, enforcement and 2025 market data; removed trade press sources and the unverified repeal bill.
editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated
Full rebuild from primary sources, 2026-09-23: Sports Wagering Act sections 25-10 to 25-95, the enrolled SB 3019 (Public Act 104-468), 11 Ill. Adm. Code 1900.340, 1900.1210, 1900.1220 and 1900.1250, Illinois Gaming Board licensee lists, authorised sportsbook list, monthly tax reports, cease-and-desist and disciplinary pages and press releases, the Department of Revenue, Dew-Becker v. Wu and the three Northern District of Illinois prediction market cases. Added the Cook County 2% tax, the exchange wager tax, fantasy contest licensing, licensing, compliance, payments, enforcement and 2025 market data; removed trade press sources and the unverified repeal bill.
sources changed from previous to updated
Full rebuild from primary sources, 2026-09-23: Sports Wagering Act sections 25-10 to 25-95, the enrolled SB 3019 (Public Act 104-468), 11 Ill. Adm. Code 1900.340, 1900.1210, 1900.1220 and 1900.1250, Illinois Gaming Board licensee lists, authorised sportsbook list, monthly tax reports, cease-and-desist and disciplinary pages and press releases, the Department of Revenue, Dew-Becker v. Wu and the three Northern District of Illinois prediction market cases. Added the Cook County 2% tax, the exchange wager tax, fantasy contest licensing, licensing, compliance, payments, enforcement and 2025 market data; removed trade press sources and the unverified repeal bill.
regulator changed from previous to updated
Rebuilt from primary texts on 2026-09-23: the Promotion and Regulation of Online Gaming Act 2025, the Online Gaming Rules 2026 (G.S.R. 303(E)), Lok Sabha answers of March to July 2026, the Supreme Court judgment of 27 May 2026 in the Gameskraft GST case, the 56th GST Council recommendations, the Income Tax Department, the Bharatiya Nyaya Sanhita and the Goa Public Gambling Act. GST on gambling corrected from 28% to 40% from 22 September 2025; Act penalties confirmed from section 9; the Online Gaming Authority of India recorded as regulator; Supreme Court rulings, blocking figures, ED enforcement and a land-based row added; law firm sources replaced.
statusMatrix changed from previous to updated
Rebuilt from primary texts on 2026-09-23: the Promotion and Regulation of Online Gaming Act 2025, the Online Gaming Rules 2026 (G.S.R. 303(E)), Lok Sabha answers of March to July 2026, the Supreme Court judgment of 27 May 2026 in the Gameskraft GST case, the 56th GST Council recommendations, the Income Tax Department, the Bharatiya Nyaya Sanhita and the Goa Public Gambling Act. GST on gambling corrected from 28% to 40% from 22 September 2025; Act penalties confirmed from section 9; the Online Gaming Authority of India recorded as regulator; Supreme Court rulings, blocking figures, ED enforcement and a land-based row added; law firm sources replaced.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, caseLaw changed from previous to updated
Rebuilt from primary texts on 2026-09-23: the Promotion and Regulation of Online Gaming Act 2025, the Online Gaming Rules 2026 (G.S.R. 303(E)), Lok Sabha answers of March to July 2026, the Supreme Court judgment of 27 May 2026 in the Gameskraft GST case, the 56th GST Council recommendations, the Income Tax Department, the Bharatiya Nyaya Sanhita and the Goa Public Gambling Act. GST on gambling corrected from 28% to 40% from 22 September 2025; Act penalties confirmed from section 9; the Online Gaming Authority of India recorded as regulator; Supreme Court rulings, blocking figures, ED enforcement and a land-based row added; law firm sources replaced.
licensing.licenceTypes, typicalTimeToLicence, certificationRequirements, barriersToEntry, sourceIds changed from previous to updated
Rebuilt from primary texts on 2026-09-23: the Promotion and Regulation of Online Gaming Act 2025, the Online Gaming Rules 2026 (G.S.R. 303(E)), Lok Sabha answers of March to July 2026, the Supreme Court judgment of 27 May 2026 in the Gameskraft GST case, the 56th GST Council recommendations, the Income Tax Department, the Bharatiya Nyaya Sanhita and the Goa Public Gambling Act. GST on gambling corrected from 28% to 40% from 22 September 2025; Act penalties confirmed from section 9; the Online Gaming Authority of India recorded as regulator; Supreme Court rulings, blocking figures, ED enforcement and a land-based row added; law firm sources replaced.
taxation changed from previous to updated
Rebuilt from primary texts on 2026-09-23: the Promotion and Regulation of Online Gaming Act 2025, the Online Gaming Rules 2026 (G.S.R. 303(E)), Lok Sabha answers of March to July 2026, the Supreme Court judgment of 27 May 2026 in the Gameskraft GST case, the 56th GST Council recommendations, the Income Tax Department, the Bharatiya Nyaya Sanhita and the Goa Public Gambling Act. GST on gambling corrected from 28% to 40% from 22 September 2025; Act penalties confirmed from section 9; the Online Gaming Authority of India recorded as regulator; Supreme Court rulings, blocking figures, ED enforcement and a land-based row added; law firm sources replaced.
compliance.minimumAge, reportingObligations, dataLocalisation, gameContentRestrictions, sourceIds changed from previous to updated
Rebuilt from primary texts on 2026-09-23: the Promotion and Regulation of Online Gaming Act 2025, the Online Gaming Rules 2026 (G.S.R. 303(E)), Lok Sabha answers of March to July 2026, the Supreme Court judgment of 27 May 2026 in the Gameskraft GST case, the 56th GST Council recommendations, the Income Tax Department, the Bharatiya Nyaya Sanhita and the Goa Public Gambling Act. GST on gambling corrected from 28% to 40% from 22 September 2025; Act penalties confirmed from section 9; the Online Gaming Authority of India recorded as regulator; Supreme Court rulings, blocking figures, ED enforcement and a land-based row added; law firm sources replaced.
advertising.restrictions, celebrityAndInfluencerRules, affiliateRules, penaltiesForBreach, sourceIds changed from previous to updated
Rebuilt from primary texts on 2026-09-23: the Promotion and Regulation of Online Gaming Act 2025, the Online Gaming Rules 2026 (G.S.R. 303(E)), Lok Sabha answers of March to July 2026, the Supreme Court judgment of 27 May 2026 in the Gameskraft GST case, the 56th GST Council recommendations, the Income Tax Department, the Bharatiya Nyaya Sanhita and the Goa Public Gambling Act. GST on gambling corrected from 28% to 40% from 22 September 2025; Act penalties confirmed from section 9; the Online Gaming Authority of India recorded as regulator; Supreme Court rulings, blocking figures, ED enforcement and a land-based row added; law firm sources replaced.
payments.paymentBlockingRegime, sourceIds changed from previous to updated
Rebuilt from primary texts on 2026-09-23: the Promotion and Regulation of Online Gaming Act 2025, the Online Gaming Rules 2026 (G.S.R. 303(E)), Lok Sabha answers of March to July 2026, the Supreme Court judgment of 27 May 2026 in the Gameskraft GST case, the 56th GST Council recommendations, the Income Tax Department, the Bharatiya Nyaya Sanhita and the Goa Public Gambling Act. GST on gambling corrected from 28% to 40% from 22 September 2025; Act penalties confirmed from section 9; the Online Gaming Authority of India recorded as regulator; Supreme Court rulings, blocking figures, ED enforcement and a land-based row added; law firm sources replaced.
enforcement changed from previous to updated
Rebuilt from primary texts on 2026-09-23: the Promotion and Regulation of Online Gaming Act 2025, the Online Gaming Rules 2026 (G.S.R. 303(E)), Lok Sabha answers of March to July 2026, the Supreme Court judgment of 27 May 2026 in the Gameskraft GST case, the 56th GST Council recommendations, the Income Tax Department, the Bharatiya Nyaya Sanhita and the Goa Public Gambling Act. GST on gambling corrected from 28% to 40% from 22 September 2025; Act penalties confirmed from section 9; the Online Gaming Authority of India recorded as regulator; Supreme Court rulings, blocking figures, ED enforcement and a land-based row added; law firm sources replaced.
editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated
Rebuilt from primary texts on 2026-09-23: the Promotion and Regulation of Online Gaming Act 2025, the Online Gaming Rules 2026 (G.S.R. 303(E)), Lok Sabha answers of March to July 2026, the Supreme Court judgment of 27 May 2026 in the Gameskraft GST case, the 56th GST Council recommendations, the Income Tax Department, the Bharatiya Nyaya Sanhita and the Goa Public Gambling Act. GST on gambling corrected from 28% to 40% from 22 September 2025; Act penalties confirmed from section 9; the Online Gaming Authority of India recorded as regulator; Supreme Court rulings, blocking figures, ED enforcement and a land-based row added; law firm sources replaced.
sources changed from previous to updated
Rebuilt from primary texts on 2026-09-23: the Promotion and Regulation of Online Gaming Act 2025, the Online Gaming Rules 2026 (G.S.R. 303(E)), Lok Sabha answers of March to July 2026, the Supreme Court judgment of 27 May 2026 in the Gameskraft GST case, the 56th GST Council recommendations, the Income Tax Department, the Bharatiya Nyaya Sanhita and the Goa Public Gambling Act. GST on gambling corrected from 28% to 40% from 22 September 2025; Act penalties confirmed from section 9; the Online Gaming Authority of India recorded as regulator; Supreme Court rulings, blocking figures, ED enforcement and a land-based row added; law firm sources replaced.
regulator.reportsTo, secondaryAuthorities, sourceIds changed from previous to updated
Rebuilt from primary texts on 2026-09-23: the Criminal Code (Law 1/2023) and Law 1/2026, Law 7/1974, Government Regulation 9/1981, the ITE Law as amended by Law 1/2024, Minister Regulation 5/2020, Presidential Decree 21/2024, Law 4/2026 amending P2SK and Aceh Qanun 6/2014, with Komdigi, PPATK, OJK and police releases. Prohibition now cited to KUHP arts. 426 and 427 in force since 2 January 2026, player liability confirmed, blocking, payment and enforcement blocks added, and the trade press source replaced.
statusMatrix changed from previous to updated
Rebuilt from primary texts on 2026-09-23: the Criminal Code (Law 1/2023) and Law 1/2026, Law 7/1974, Government Regulation 9/1981, the ITE Law as amended by Law 1/2024, Minister Regulation 5/2020, Presidential Decree 21/2024, Law 4/2026 amending P2SK and Aceh Qanun 6/2014, with Komdigi, PPATK, OJK and police releases. Prohibition now cited to KUHP arts. 426 and 427 in force since 2 January 2026, player liability confirmed, blocking, payment and enforcement blocks added, and the trade press source replaced.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation changed from previous to updated
Rebuilt from primary texts on 2026-09-23: the Criminal Code (Law 1/2023) and Law 1/2026, Law 7/1974, Government Regulation 9/1981, the ITE Law as amended by Law 1/2024, Minister Regulation 5/2020, Presidential Decree 21/2024, Law 4/2026 amending P2SK and Aceh Qanun 6/2014, with Komdigi, PPATK, OJK and police releases. Prohibition now cited to KUHP arts. 426 and 427 in force since 2 January 2026, player liability confirmed, blocking, payment and enforcement blocks added, and the trade press source replaced.
licensing changed from absent to populated
Rebuilt from primary texts on 2026-09-23: the Criminal Code (Law 1/2023) and Law 1/2026, Law 7/1974, Government Regulation 9/1981, the ITE Law as amended by Law 1/2024, Minister Regulation 5/2020, Presidential Decree 21/2024, Law 4/2026 amending P2SK and Aceh Qanun 6/2014, with Komdigi, PPATK, OJK and police releases. Prohibition now cited to KUHP arts. 426 and 427 in force since 2 January 2026, player liability confirmed, blocking, payment and enforcement blocks added, and the trade press source replaced.
taxation changed from absent to populated
Rebuilt from primary texts on 2026-09-23: the Criminal Code (Law 1/2023) and Law 1/2026, Law 7/1974, Government Regulation 9/1981, the ITE Law as amended by Law 1/2024, Minister Regulation 5/2020, Presidential Decree 21/2024, Law 4/2026 amending P2SK and Aceh Qanun 6/2014, with Komdigi, PPATK, OJK and police releases. Prohibition now cited to KUHP arts. 426 and 427 in force since 2 January 2026, player liability confirmed, blocking, payment and enforcement blocks added, and the trade press source replaced.
compliance changed from absent to populated
Rebuilt from primary texts on 2026-09-23: the Criminal Code (Law 1/2023) and Law 1/2026, Law 7/1974, Government Regulation 9/1981, the ITE Law as amended by Law 1/2024, Minister Regulation 5/2020, Presidential Decree 21/2024, Law 4/2026 amending P2SK and Aceh Qanun 6/2014, with Komdigi, PPATK, OJK and police releases. Prohibition now cited to KUHP arts. 426 and 427 in force since 2 January 2026, player liability confirmed, blocking, payment and enforcement blocks added, and the trade press source replaced.
advertising.restrictions, affiliateRules, socialMediaRules, penaltiesForBreach, sourceIds changed from previous to updated
Rebuilt from primary texts on 2026-09-23: the Criminal Code (Law 1/2023) and Law 1/2026, Law 7/1974, Government Regulation 9/1981, the ITE Law as amended by Law 1/2024, Minister Regulation 5/2020, Presidential Decree 21/2024, Law 4/2026 amending P2SK and Aceh Qanun 6/2014, with Komdigi, PPATK, OJK and police releases. Prohibition now cited to KUHP arts. 426 and 427 in force since 2 January 2026, player liability confirmed, blocking, payment and enforcement blocks added, and the trade press source replaced.
payments changed from absent to populated
Rebuilt from primary texts on 2026-09-23: the Criminal Code (Law 1/2023) and Law 1/2026, Law 7/1974, Government Regulation 9/1981, the ITE Law as amended by Law 1/2024, Minister Regulation 5/2020, Presidential Decree 21/2024, Law 4/2026 amending P2SK and Aceh Qanun 6/2014, with Komdigi, PPATK, OJK and police releases. Prohibition now cited to KUHP arts. 426 and 427 in force since 2 January 2026, player liability confirmed, blocking, payment and enforcement blocks added, and the trade press source replaced.
enforcement changed from absent to populated
Rebuilt from primary texts on 2026-09-23: the Criminal Code (Law 1/2023) and Law 1/2026, Law 7/1974, Government Regulation 9/1981, the ITE Law as amended by Law 1/2024, Minister Regulation 5/2020, Presidential Decree 21/2024, Law 4/2026 amending P2SK and Aceh Qanun 6/2014, with Komdigi, PPATK, OJK and police releases. Prohibition now cited to KUHP arts. 426 and 427 in force since 2 January 2026, player liability confirmed, blocking, payment and enforcement blocks added, and the trade press source replaced.
editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated
Rebuilt from primary texts on 2026-09-23: the Criminal Code (Law 1/2023) and Law 1/2026, Law 7/1974, Government Regulation 9/1981, the ITE Law as amended by Law 1/2024, Minister Regulation 5/2020, Presidential Decree 21/2024, Law 4/2026 amending P2SK and Aceh Qanun 6/2014, with Komdigi, PPATK, OJK and police releases. Prohibition now cited to KUHP arts. 426 and 427 in force since 2 January 2026, player liability confirmed, blocking, payment and enforcement blocks added, and the trade press source replaced.
sources changed from previous to updated
Rebuilt from primary texts on 2026-09-23: the Criminal Code (Law 1/2023) and Law 1/2026, Law 7/1974, Government Regulation 9/1981, the ITE Law as amended by Law 1/2024, Minister Regulation 5/2020, Presidential Decree 21/2024, Law 4/2026 amending P2SK and Aceh Qanun 6/2014, with Komdigi, PPATK, OJK and police releases. Prohibition now cited to KUHP arts. 426 and 427 in force since 2 January 2026, player liability confirmed, blocking, payment and enforcement blocks added, and the trade press source replaced.
regulator changed from absent to populated
Researched from nothing on 2026-09-23 against the consolidated Book Five of the Islamic Penal Code and the 2023 law amending Articles 705 to 711, Article 19 of the 2013 Penal Code, Civil Code Articles 654 and 655, Article 49 of the Constitution, the 2022 Supreme Council of Cyberspace document on online gambling, two Judiciary advisory opinions and a 2024 Central Bank circular, all read in Persian on qavanin.ir, with enforcement reports from the Judiciary's Mizan agency. The record now sets out the prohibition of gambling, betting, lotteries and prediction wagers, the penalties, the payment blocking regime and recent enforcement.
statusMatrix changed from absent to populated
Researched from nothing on 2026-09-23 against the consolidated Book Five of the Islamic Penal Code and the 2023 law amending Articles 705 to 711, Article 19 of the 2013 Penal Code, Civil Code Articles 654 and 655, Article 49 of the Constitution, the 2022 Supreme Council of Cyberspace document on online gambling, two Judiciary advisory opinions and a 2024 Central Bank circular, all read in Persian on qavanin.ir, with enforcement reports from the Judiciary's Mizan agency. The record now sets out the prohibition of gambling, betting, lotteries and prediction wagers, the penalties, the payment blocking regime and recent enforcement.
legalFramework changed from absent to populated
Researched from nothing on 2026-09-23 against the consolidated Book Five of the Islamic Penal Code and the 2023 law amending Articles 705 to 711, Article 19 of the 2013 Penal Code, Civil Code Articles 654 and 655, Article 49 of the Constitution, the 2022 Supreme Council of Cyberspace document on online gambling, two Judiciary advisory opinions and a 2024 Central Bank circular, all read in Persian on qavanin.ir, with enforcement reports from the Judiciary's Mizan agency. The record now sets out the prohibition of gambling, betting, lotteries and prediction wagers, the penalties, the payment blocking regime and recent enforcement.
licensing changed from absent to populated
Researched from nothing on 2026-09-23 against the consolidated Book Five of the Islamic Penal Code and the 2023 law amending Articles 705 to 711, Article 19 of the 2013 Penal Code, Civil Code Articles 654 and 655, Article 49 of the Constitution, the 2022 Supreme Council of Cyberspace document on online gambling, two Judiciary advisory opinions and a 2024 Central Bank circular, all read in Persian on qavanin.ir, with enforcement reports from the Judiciary's Mizan agency. The record now sets out the prohibition of gambling, betting, lotteries and prediction wagers, the penalties, the payment blocking regime and recent enforcement.
taxation changed from absent to populated
Researched from nothing on 2026-09-23 against the consolidated Book Five of the Islamic Penal Code and the 2023 law amending Articles 705 to 711, Article 19 of the 2013 Penal Code, Civil Code Articles 654 and 655, Article 49 of the Constitution, the 2022 Supreme Council of Cyberspace document on online gambling, two Judiciary advisory opinions and a 2024 Central Bank circular, all read in Persian on qavanin.ir, with enforcement reports from the Judiciary's Mizan agency. The record now sets out the prohibition of gambling, betting, lotteries and prediction wagers, the penalties, the payment blocking regime and recent enforcement.
compliance changed from absent to populated
Researched from nothing on 2026-09-23 against the consolidated Book Five of the Islamic Penal Code and the 2023 law amending Articles 705 to 711, Article 19 of the 2013 Penal Code, Civil Code Articles 654 and 655, Article 49 of the Constitution, the 2022 Supreme Council of Cyberspace document on online gambling, two Judiciary advisory opinions and a 2024 Central Bank circular, all read in Persian on qavanin.ir, with enforcement reports from the Judiciary's Mizan agency. The record now sets out the prohibition of gambling, betting, lotteries and prediction wagers, the penalties, the payment blocking regime and recent enforcement.
advertising changed from absent to populated
Researched from nothing on 2026-09-23 against the consolidated Book Five of the Islamic Penal Code and the 2023 law amending Articles 705 to 711, Article 19 of the 2013 Penal Code, Civil Code Articles 654 and 655, Article 49 of the Constitution, the 2022 Supreme Council of Cyberspace document on online gambling, two Judiciary advisory opinions and a 2024 Central Bank circular, all read in Persian on qavanin.ir, with enforcement reports from the Judiciary's Mizan agency. The record now sets out the prohibition of gambling, betting, lotteries and prediction wagers, the penalties, the payment blocking regime and recent enforcement.
payments changed from absent to populated
Researched from nothing on 2026-09-23 against the consolidated Book Five of the Islamic Penal Code and the 2023 law amending Articles 705 to 711, Article 19 of the 2013 Penal Code, Civil Code Articles 654 and 655, Article 49 of the Constitution, the 2022 Supreme Council of Cyberspace document on online gambling, two Judiciary advisory opinions and a 2024 Central Bank circular, all read in Persian on qavanin.ir, with enforcement reports from the Judiciary's Mizan agency. The record now sets out the prohibition of gambling, betting, lotteries and prediction wagers, the penalties, the payment blocking regime and recent enforcement.
enforcement changed from absent to populated
Researched from nothing on 2026-09-23 against the consolidated Book Five of the Islamic Penal Code and the 2023 law amending Articles 705 to 711, Article 19 of the 2013 Penal Code, Civil Code Articles 654 and 655, Article 49 of the Constitution, the 2022 Supreme Council of Cyberspace document on online gambling, two Judiciary advisory opinions and a 2024 Central Bank circular, all read in Persian on qavanin.ir, with enforcement reports from the Judiciary's Mizan agency. The record now sets out the prohibition of gambling, betting, lotteries and prediction wagers, the penalties, the payment blocking regime and recent enforcement.
editorial changed from absent to populated
Researched from nothing on 2026-09-23 against the consolidated Book Five of the Islamic Penal Code and the 2023 law amending Articles 705 to 711, Article 19 of the 2013 Penal Code, Civil Code Articles 654 and 655, Article 49 of the Constitution, the 2022 Supreme Council of Cyberspace document on online gambling, two Judiciary advisory opinions and a 2024 Central Bank circular, all read in Persian on qavanin.ir, with enforcement reports from the Judiciary's Mizan agency. The record now sets out the prohibition of gambling, betting, lotteries and prediction wagers, the penalties, the payment blocking regime and recent enforcement.
sources changed from absent to populated
Researched from nothing on 2026-09-23 against the consolidated Book Five of the Islamic Penal Code and the 2023 law amending Articles 705 to 711, Article 19 of the 2013 Penal Code, Civil Code Articles 654 and 655, Article 49 of the Constitution, the 2022 Supreme Council of Cyberspace document on online gambling, two Judiciary advisory opinions and a 2024 Central Bank circular, all read in Persian on qavanin.ir, with enforcement reports from the Judiciary's Mizan agency. The record now sets out the prohibition of gambling, betting, lotteries and prediction wagers, the penalties, the payment blocking regime and recent enforcement.
regulator changed from absent to populated
Researched from a stub, 2026-09-23, reading in Arabic the Penal Code No. 111 of 1969 (art. 389, official text on WIPO Lex), Law No. 6 of 2008 on fines (Al-Waqai al-Iraqiya No. 4149), the 2012 MENAFATF evaluation, Central Bank of Iraq and Iraqi News Agency releases. Status matrix, regulator, legal framework, licensing, compliance, payments, enforcement and editorial added; the July 2026 order blocking online betting platforms is recorded from broadcaster reports.
statusMatrix changed from absent to populated
Researched from a stub, 2026-09-23, reading in Arabic the Penal Code No. 111 of 1969 (art. 389, official text on WIPO Lex), Law No. 6 of 2008 on fines (Al-Waqai al-Iraqiya No. 4149), the 2012 MENAFATF evaluation, Central Bank of Iraq and Iraqi News Agency releases. Status matrix, regulator, legal framework, licensing, compliance, payments, enforcement and editorial added; the July 2026 order blocking online betting platforms is recorded from broadcaster reports.
legalFramework changed from absent to populated
Researched from a stub, 2026-09-23, reading in Arabic the Penal Code No. 111 of 1969 (art. 389, official text on WIPO Lex), Law No. 6 of 2008 on fines (Al-Waqai al-Iraqiya No. 4149), the 2012 MENAFATF evaluation, Central Bank of Iraq and Iraqi News Agency releases. Status matrix, regulator, legal framework, licensing, compliance, payments, enforcement and editorial added; the July 2026 order blocking online betting platforms is recorded from broadcaster reports.
licensing changed from absent to populated
Researched from a stub, 2026-09-23, reading in Arabic the Penal Code No. 111 of 1969 (art. 389, official text on WIPO Lex), Law No. 6 of 2008 on fines (Al-Waqai al-Iraqiya No. 4149), the 2012 MENAFATF evaluation, Central Bank of Iraq and Iraqi News Agency releases. Status matrix, regulator, legal framework, licensing, compliance, payments, enforcement and editorial added; the July 2026 order blocking online betting platforms is recorded from broadcaster reports.
compliance changed from absent to populated
Researched from a stub, 2026-09-23, reading in Arabic the Penal Code No. 111 of 1969 (art. 389, official text on WIPO Lex), Law No. 6 of 2008 on fines (Al-Waqai al-Iraqiya No. 4149), the 2012 MENAFATF evaluation, Central Bank of Iraq and Iraqi News Agency releases. Status matrix, regulator, legal framework, licensing, compliance, payments, enforcement and editorial added; the July 2026 order blocking online betting platforms is recorded from broadcaster reports.
payments changed from absent to populated
Researched from a stub, 2026-09-23, reading in Arabic the Penal Code No. 111 of 1969 (art. 389, official text on WIPO Lex), Law No. 6 of 2008 on fines (Al-Waqai al-Iraqiya No. 4149), the 2012 MENAFATF evaluation, Central Bank of Iraq and Iraqi News Agency releases. Status matrix, regulator, legal framework, licensing, compliance, payments, enforcement and editorial added; the July 2026 order blocking online betting platforms is recorded from broadcaster reports.
enforcement changed from absent to populated
Researched from a stub, 2026-09-23, reading in Arabic the Penal Code No. 111 of 1969 (art. 389, official text on WIPO Lex), Law No. 6 of 2008 on fines (Al-Waqai al-Iraqiya No. 4149), the 2012 MENAFATF evaluation, Central Bank of Iraq and Iraqi News Agency releases. Status matrix, regulator, legal framework, licensing, compliance, payments, enforcement and editorial added; the July 2026 order blocking online betting platforms is recorded from broadcaster reports.
editorial changed from absent to populated
Researched from a stub, 2026-09-23, reading in Arabic the Penal Code No. 111 of 1969 (art. 389, official text on WIPO Lex), Law No. 6 of 2008 on fines (Al-Waqai al-Iraqiya No. 4149), the 2012 MENAFATF evaluation, Central Bank of Iraq and Iraqi News Agency releases. Status matrix, regulator, legal framework, licensing, compliance, payments, enforcement and editorial added; the July 2026 order blocking online betting platforms is recorded from broadcaster reports.
sources changed from absent to populated
Researched from a stub, 2026-09-23, reading in Arabic the Penal Code No. 111 of 1969 (art. 389, official text on WIPO Lex), Law No. 6 of 2008 on fines (Al-Waqai al-Iraqiya No. 4149), the 2012 MENAFATF evaluation, Central Bank of Iraq and Iraqi News Agency releases. Status matrix, regulator, legal framework, licensing, compliance, payments, enforcement and editorial added; the July 2026 order blocking online betting platforms is recorded from broadcaster reports.
regulator.localName, licenceRegisterUrl, complaintsUrl, reportsTo, secondaryAuthorities, sourceIds changed from previous to updated
Full reverification against the Gambling Regulation Act 2024 and its commencement table on the Irish Statute Book, S.I. Nos. 57 and 58 of 2025 and 31, 37, 38, 170, 304 and 315 of 2026, the GRAI licence register, website, 2025 annual report and June 2026 compliance deck, and Revenue betting duty rates, 2026-09-23. Remote betting now licensed by the GRAI from 1 July 2026 (36 licences), three-year terms and application fees added, advertising, inducement, sponsorship and exclusion register provisions corrected to enacted but not commenced, and the ICLG-only tax source replaced by Revenue.
statusMatrix changed from previous to updated
Full reverification against the Gambling Regulation Act 2024 and its commencement table on the Irish Statute Book, S.I. Nos. 57 and 58 of 2025 and 31, 37, 38, 170, 304 and 315 of 2026, the GRAI licence register, website, 2025 annual report and June 2026 compliance deck, and Revenue betting duty rates, 2026-09-23. Remote betting now licensed by the GRAI from 1 July 2026 (36 licences), three-year terms and application fees added, advertising, inducement, sponsorship and exclusion register provisions corrected to enacted but not commenced, and the ICLG-only tax source replaced by Revenue.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation changed from previous to updated
Full reverification against the Gambling Regulation Act 2024 and its commencement table on the Irish Statute Book, S.I. Nos. 57 and 58 of 2025 and 31, 37, 38, 170, 304 and 315 of 2026, the GRAI licence register, website, 2025 annual report and June 2026 compliance deck, and Revenue betting duty rates, 2026-09-23. Remote betting now licensed by the GRAI from 1 July 2026 (36 licences), three-year terms and application fees added, advertising, inducement, sponsorship and exclusion register provisions corrected to enacted but not commenced, and the ICLG-only tax source replaced by Revenue.
licensing changed from previous to updated
Full reverification against the Gambling Regulation Act 2024 and its commencement table on the Irish Statute Book, S.I. Nos. 57 and 58 of 2025 and 31, 37, 38, 170, 304 and 315 of 2026, the GRAI licence register, website, 2025 annual report and June 2026 compliance deck, and Revenue betting duty rates, 2026-09-23. Remote betting now licensed by the GRAI from 1 July 2026 (36 licences), three-year terms and application fees added, advertising, inducement, sponsorship and exclusion register provisions corrected to enacted but not commenced, and the ICLG-only tax source replaced by Revenue.
taxation.taxBase, earmarkedLevies, withholdingMechanism, sourceIds changed from previous to updated
Full reverification against the Gambling Regulation Act 2024 and its commencement table on the Irish Statute Book, S.I. Nos. 57 and 58 of 2025 and 31, 37, 38, 170, 304 and 315 of 2026, the GRAI licence register, website, 2025 annual report and June 2026 compliance deck, and Revenue betting duty rates, 2026-09-23. Remote betting now licensed by the GRAI from 1 July 2026 (36 licences), three-year terms and application fees added, advertising, inducement, sponsorship and exclusion register provisions corrected to enacted but not commenced, and the ICLG-only tax source replaced by Revenue.
compliance changed from absent to populated
Full reverification against the Gambling Regulation Act 2024 and its commencement table on the Irish Statute Book, S.I. Nos. 57 and 58 of 2025 and 31, 37, 38, 170, 304 and 315 of 2026, the GRAI licence register, website, 2025 annual report and June 2026 compliance deck, and Revenue betting duty rates, 2026-09-23. Remote betting now licensed by the GRAI from 1 July 2026 (36 licences), three-year terms and application fees added, advertising, inducement, sponsorship and exclusion register provisions corrected to enacted but not commenced, and the ICLG-only tax source replaced by Revenue.
advertising changed from previous to updated
Full reverification against the Gambling Regulation Act 2024 and its commencement table on the Irish Statute Book, S.I. Nos. 57 and 58 of 2025 and 31, 37, 38, 170, 304 and 315 of 2026, the GRAI licence register, website, 2025 annual report and June 2026 compliance deck, and Revenue betting duty rates, 2026-09-23. Remote betting now licensed by the GRAI from 1 July 2026 (36 licences), three-year terms and application fees added, advertising, inducement, sponsorship and exclusion register provisions corrected to enacted but not commenced, and the ICLG-only tax source replaced by Revenue.
payments changed from absent to populated
Full reverification against the Gambling Regulation Act 2024 and its commencement table on the Irish Statute Book, S.I. Nos. 57 and 58 of 2025 and 31, 37, 38, 170, 304 and 315 of 2026, the GRAI licence register, website, 2025 annual report and June 2026 compliance deck, and Revenue betting duty rates, 2026-09-23. Remote betting now licensed by the GRAI from 1 July 2026 (36 licences), three-year terms and application fees added, advertising, inducement, sponsorship and exclusion register provisions corrected to enacted but not commenced, and the ICLG-only tax source replaced by Revenue.
enforcement changed from absent to populated
Full reverification against the Gambling Regulation Act 2024 and its commencement table on the Irish Statute Book, S.I. Nos. 57 and 58 of 2025 and 31, 37, 38, 170, 304 and 315 of 2026, the GRAI licence register, website, 2025 annual report and June 2026 compliance deck, and Revenue betting duty rates, 2026-09-23. Remote betting now licensed by the GRAI from 1 July 2026 (36 licences), three-year terms and application fees added, advertising, inducement, sponsorship and exclusion register provisions corrected to enacted but not commenced, and the ICLG-only tax source replaced by Revenue.
marketData changed from absent to populated
Full reverification against the Gambling Regulation Act 2024 and its commencement table on the Irish Statute Book, S.I. Nos. 57 and 58 of 2025 and 31, 37, 38, 170, 304 and 315 of 2026, the GRAI licence register, website, 2025 annual report and June 2026 compliance deck, and Revenue betting duty rates, 2026-09-23. Remote betting now licensed by the GRAI from 1 July 2026 (36 licences), three-year terms and application fees added, advertising, inducement, sponsorship and exclusion register provisions corrected to enacted but not commenced, and the ICLG-only tax source replaced by Revenue.
editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated
Full reverification against the Gambling Regulation Act 2024 and its commencement table on the Irish Statute Book, S.I. Nos. 57 and 58 of 2025 and 31, 37, 38, 170, 304 and 315 of 2026, the GRAI licence register, website, 2025 annual report and June 2026 compliance deck, and Revenue betting duty rates, 2026-09-23. Remote betting now licensed by the GRAI from 1 July 2026 (36 licences), three-year terms and application fees added, advertising, inducement, sponsorship and exclusion register provisions corrected to enacted but not commenced, and the ICLG-only tax source replaced by Revenue.
sources changed from previous to updated
Full reverification against the Gambling Regulation Act 2024 and its commencement table on the Irish Statute Book, S.I. Nos. 57 and 58 of 2025 and 31, 37, 38, 170, 304 and 315 of 2026, the GRAI licence register, website, 2025 annual report and June 2026 compliance deck, and Revenue betting duty rates, 2026-09-23. Remote betting now licensed by the GRAI from 1 July 2026 (36 licences), three-year terms and application fees added, advertising, inducement, sponsorship and exclusion register provisions corrected to enacted but not commenced, and the ICLG-only tax source replaced by Revenue.
regulator.website, licenceRegisterUrl, complaintsUrl, reportsTo, secondaryAuthorities, sourceIds changed from previous to updated
Full reverification against the Online Gambling Regulation Act 2001, the Gambling Duty Act 2012 and Customs and Excise Notice 451 MAN (updated 8 July 2026), the Online Gambling (Licence Fees) Regulations 2023, the Advertising (2007) and Registration and Accounts (2008) Regulations, the Gambling (AML/CFT) Act 2018, the GSC licensing documents, licensee register, enforcement registers and 2024 annual report, and the Tynwald record of the Gambling Legislation (Amendment) Bill 2025, 2026-09-23. Tax, fees, licensing requirements, compliance, payments, enforcement and pending legislation now rest on primary sources; the ICLG secondary source was dropped.
statusMatrix changed from previous to updated
Full reverification against the Online Gambling Regulation Act 2001, the Gambling Duty Act 2012 and Customs and Excise Notice 451 MAN (updated 8 July 2026), the Online Gambling (Licence Fees) Regulations 2023, the Advertising (2007) and Registration and Accounts (2008) Regulations, the Gambling (AML/CFT) Act 2018, the GSC licensing documents, licensee register, enforcement registers and 2024 annual report, and the Tynwald record of the Gambling Legislation (Amendment) Bill 2025, 2026-09-23. Tax, fees, licensing requirements, compliance, payments, enforcement and pending legislation now rest on primary sources; the ICLG secondary source was dropped.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation changed from previous to updated
Full reverification against the Online Gambling Regulation Act 2001, the Gambling Duty Act 2012 and Customs and Excise Notice 451 MAN (updated 8 July 2026), the Online Gambling (Licence Fees) Regulations 2023, the Advertising (2007) and Registration and Accounts (2008) Regulations, the Gambling (AML/CFT) Act 2018, the GSC licensing documents, licensee register, enforcement registers and 2024 annual report, and the Tynwald record of the Gambling Legislation (Amendment) Bill 2025, 2026-09-23. Tax, fees, licensing requirements, compliance, payments, enforcement and pending legislation now rest on primary sources; the ICLG secondary source was dropped.
licensing changed from previous to updated
Full reverification against the Online Gambling Regulation Act 2001, the Gambling Duty Act 2012 and Customs and Excise Notice 451 MAN (updated 8 July 2026), the Online Gambling (Licence Fees) Regulations 2023, the Advertising (2007) and Registration and Accounts (2008) Regulations, the Gambling (AML/CFT) Act 2018, the GSC licensing documents, licensee register, enforcement registers and 2024 annual report, and the Tynwald record of the Gambling Legislation (Amendment) Bill 2025, 2026-09-23. Tax, fees, licensing requirements, compliance, payments, enforcement and pending legislation now rest on primary sources; the ICLG secondary source was dropped.
taxation.ggrTaxRate, taxBase, withholdingMechanism, effectiveDate, vatTreatment, sourceIds changed from previous to updated
Full reverification against the Online Gambling Regulation Act 2001, the Gambling Duty Act 2012 and Customs and Excise Notice 451 MAN (updated 8 July 2026), the Online Gambling (Licence Fees) Regulations 2023, the Advertising (2007) and Registration and Accounts (2008) Regulations, the Gambling (AML/CFT) Act 2018, the GSC licensing documents, licensee register, enforcement registers and 2024 annual report, and the Tynwald record of the Gambling Legislation (Amendment) Bill 2025, 2026-09-23. Tax, fees, licensing requirements, compliance, payments, enforcement and pending legislation now rest on primary sources; the ICLG secondary source was dropped.
compliance changed from previous to updated
Full reverification against the Online Gambling Regulation Act 2001, the Gambling Duty Act 2012 and Customs and Excise Notice 451 MAN (updated 8 July 2026), the Online Gambling (Licence Fees) Regulations 2023, the Advertising (2007) and Registration and Accounts (2008) Regulations, the Gambling (AML/CFT) Act 2018, the GSC licensing documents, licensee register, enforcement registers and 2024 annual report, and the Tynwald record of the Gambling Legislation (Amendment) Bill 2025, 2026-09-23. Tax, fees, licensing requirements, compliance, payments, enforcement and pending legislation now rest on primary sources; the ICLG secondary source was dropped.
advertising.restrictions, sponsorshipRules, affiliateRules, mandatoryWarnings, penaltiesForBreach, sourceIds changed from previous to updated
Full reverification against the Online Gambling Regulation Act 2001, the Gambling Duty Act 2012 and Customs and Excise Notice 451 MAN (updated 8 July 2026), the Online Gambling (Licence Fees) Regulations 2023, the Advertising (2007) and Registration and Accounts (2008) Regulations, the Gambling (AML/CFT) Act 2018, the GSC licensing documents, licensee register, enforcement registers and 2024 annual report, and the Tynwald record of the Gambling Legislation (Amendment) Bill 2025, 2026-09-23. Tax, fees, licensing requirements, compliance, payments, enforcement and pending legislation now rest on primary sources; the ICLG secondary source was dropped.
payments changed from absent to populated
Full reverification against the Online Gambling Regulation Act 2001, the Gambling Duty Act 2012 and Customs and Excise Notice 451 MAN (updated 8 July 2026), the Online Gambling (Licence Fees) Regulations 2023, the Advertising (2007) and Registration and Accounts (2008) Regulations, the Gambling (AML/CFT) Act 2018, the GSC licensing documents, licensee register, enforcement registers and 2024 annual report, and the Tynwald record of the Gambling Legislation (Amendment) Bill 2025, 2026-09-23. Tax, fees, licensing requirements, compliance, payments, enforcement and pending legislation now rest on primary sources; the ICLG secondary source was dropped.
enforcement changed from absent to populated
Full reverification against the Online Gambling Regulation Act 2001, the Gambling Duty Act 2012 and Customs and Excise Notice 451 MAN (updated 8 July 2026), the Online Gambling (Licence Fees) Regulations 2023, the Advertising (2007) and Registration and Accounts (2008) Regulations, the Gambling (AML/CFT) Act 2018, the GSC licensing documents, licensee register, enforcement registers and 2024 annual report, and the Tynwald record of the Gambling Legislation (Amendment) Bill 2025, 2026-09-23. Tax, fees, licensing requirements, compliance, payments, enforcement and pending legislation now rest on primary sources; the ICLG secondary source was dropped.
marketData changed from absent to populated
Full reverification against the Online Gambling Regulation Act 2001, the Gambling Duty Act 2012 and Customs and Excise Notice 451 MAN (updated 8 July 2026), the Online Gambling (Licence Fees) Regulations 2023, the Advertising (2007) and Registration and Accounts (2008) Regulations, the Gambling (AML/CFT) Act 2018, the GSC licensing documents, licensee register, enforcement registers and 2024 annual report, and the Tynwald record of the Gambling Legislation (Amendment) Bill 2025, 2026-09-23. Tax, fees, licensing requirements, compliance, payments, enforcement and pending legislation now rest on primary sources; the ICLG secondary source was dropped.
editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated
Full reverification against the Online Gambling Regulation Act 2001, the Gambling Duty Act 2012 and Customs and Excise Notice 451 MAN (updated 8 July 2026), the Online Gambling (Licence Fees) Regulations 2023, the Advertising (2007) and Registration and Accounts (2008) Regulations, the Gambling (AML/CFT) Act 2018, the GSC licensing documents, licensee register, enforcement registers and 2024 annual report, and the Tynwald record of the Gambling Legislation (Amendment) Bill 2025, 2026-09-23. Tax, fees, licensing requirements, compliance, payments, enforcement and pending legislation now rest on primary sources; the ICLG secondary source was dropped.
sources changed from previous to updated
Full reverification against the Online Gambling Regulation Act 2001, the Gambling Duty Act 2012 and Customs and Excise Notice 451 MAN (updated 8 July 2026), the Online Gambling (Licence Fees) Regulations 2023, the Advertising (2007) and Registration and Accounts (2008) Regulations, the Gambling (AML/CFT) Act 2018, the GSC licensing documents, licensee register, enforcement registers and 2024 annual report, and the Tynwald record of the Gambling Legislation (Amendment) Bill 2025, 2026-09-23. Tax, fees, licensing requirements, compliance, payments, enforcement and pending legislation now rest on primary sources; the ICLG secondary source was dropped.
regulator.reportsTo, secondaryAuthorities, sourceIds changed from previous to updated
Reverified against primary sources, 2026-09-23: the Reshumot texts of Sports Betting Law Amendments 10 and 15, the 2016 and 2018 Economic Efficiency Laws, Penal Law Amendment 71 and the 2017 Internet Site Law, the Knesset legislation register, the Sports Betting Board 2026 budget tabled in the Knesset, the Justice Ministry blocking report and four pending bills. Market data moved to the 2025 forecast (turnover NIS 3.87 billion), the section 226 player fine corrected from about NIS 58,000 to NIS 29,200, player liability for betting with unlicensed operators set to unknown, Amendment 15 dated 3 August 2023, and advertising, payments, winnings tax and pending legislation added. Checker, 2026-09-23: channelisation rate removed because the NIS 19 billion and 60% figures the Board attributes to the Knesset Research Center are not in that report; Amendment 71 dated to its passage on 11 November 2002; iLottery rationale now cites the archived Mifal HaPayis subscription purchase page.
statusMatrix changed from previous to updated
Reverified against primary sources, 2026-09-23: the Reshumot texts of Sports Betting Law Amendments 10 and 15, the 2016 and 2018 Economic Efficiency Laws, Penal Law Amendment 71 and the 2017 Internet Site Law, the Knesset legislation register, the Sports Betting Board 2026 budget tabled in the Knesset, the Justice Ministry blocking report and four pending bills. Market data moved to the 2025 forecast (turnover NIS 3.87 billion), the section 226 player fine corrected from about NIS 58,000 to NIS 29,200, player liability for betting with unlicensed operators set to unknown, Amendment 15 dated 3 August 2023, and advertising, payments, winnings tax and pending legislation added. Checker, 2026-09-23: channelisation rate removed because the NIS 19 billion and 60% figures the Board attributes to the Knesset Research Center are not in that report; Amendment 71 dated to its passage on 11 November 2002; iLottery rationale now cites the archived Mifal HaPayis subscription purchase page.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation changed from previous to updated
Reverified against primary sources, 2026-09-23: the Reshumot texts of Sports Betting Law Amendments 10 and 15, the 2016 and 2018 Economic Efficiency Laws, Penal Law Amendment 71 and the 2017 Internet Site Law, the Knesset legislation register, the Sports Betting Board 2026 budget tabled in the Knesset, the Justice Ministry blocking report and four pending bills. Market data moved to the 2025 forecast (turnover NIS 3.87 billion), the section 226 player fine corrected from about NIS 58,000 to NIS 29,200, player liability for betting with unlicensed operators set to unknown, Amendment 15 dated 3 August 2023, and advertising, payments, winnings tax and pending legislation added. Checker, 2026-09-23: channelisation rate removed because the NIS 19 billion and 60% figures the Board attributes to the Knesset Research Center are not in that report; Amendment 71 dated to its passage on 11 November 2002; iLottery rationale now cites the archived Mifal HaPayis subscription purchase page.
licensing.licenceTypes, barriersToEntry, sourceIds changed from previous to updated
Reverified against primary sources, 2026-09-23: the Reshumot texts of Sports Betting Law Amendments 10 and 15, the 2016 and 2018 Economic Efficiency Laws, Penal Law Amendment 71 and the 2017 Internet Site Law, the Knesset legislation register, the Sports Betting Board 2026 budget tabled in the Knesset, the Justice Ministry blocking report and four pending bills. Market data moved to the 2025 forecast (turnover NIS 3.87 billion), the section 226 player fine corrected from about NIS 58,000 to NIS 29,200, player liability for betting with unlicensed operators set to unknown, Amendment 15 dated 3 August 2023, and advertising, payments, winnings tax and pending legislation added. Checker, 2026-09-23: channelisation rate removed because the NIS 19 billion and 60% figures the Board attributes to the Knesset Research Center are not in that report; Amendment 71 dated to its passage on 11 November 2002; iLottery rationale now cites the archived Mifal HaPayis subscription purchase page.
taxation.taxBase, playerWinningsTax, withholdingMechanism, vatTreatment, sourceIds changed from previous to updated
Reverified against primary sources, 2026-09-23: the Reshumot texts of Sports Betting Law Amendments 10 and 15, the 2016 and 2018 Economic Efficiency Laws, Penal Law Amendment 71 and the 2017 Internet Site Law, the Knesset legislation register, the Sports Betting Board 2026 budget tabled in the Knesset, the Justice Ministry blocking report and four pending bills. Market data moved to the 2025 forecast (turnover NIS 3.87 billion), the section 226 player fine corrected from about NIS 58,000 to NIS 29,200, player liability for betting with unlicensed operators set to unknown, Amendment 15 dated 3 August 2023, and advertising, payments, winnings tax and pending legislation added. Checker, 2026-09-23: channelisation rate removed because the NIS 19 billion and 60% figures the Board attributes to the Knesset Research Center are not in that report; Amendment 71 dated to its passage on 11 November 2002; iLottery rationale now cites the archived Mifal HaPayis subscription purchase page.
compliance.kycRequirements, kycTiming, amlRegime, reportingObligations, gameContentRestrictions, sourceIds changed from previous to updated
Reverified against primary sources, 2026-09-23: the Reshumot texts of Sports Betting Law Amendments 10 and 15, the 2016 and 2018 Economic Efficiency Laws, Penal Law Amendment 71 and the 2017 Internet Site Law, the Knesset legislation register, the Sports Betting Board 2026 budget tabled in the Knesset, the Justice Ministry blocking report and four pending bills. Market data moved to the 2025 forecast (turnover NIS 3.87 billion), the section 226 player fine corrected from about NIS 58,000 to NIS 29,200, player liability for betting with unlicensed operators set to unknown, Amendment 15 dated 3 August 2023, and advertising, payments, winnings tax and pending legislation added. Checker, 2026-09-23: channelisation rate removed because the NIS 19 billion and 60% figures the Board attributes to the Knesset Research Center are not in that report; Amendment 71 dated to its passage on 11 November 2002; iLottery rationale now cites the archived Mifal HaPayis subscription purchase page.
advertising changed from absent to populated
Reverified against primary sources, 2026-09-23: the Reshumot texts of Sports Betting Law Amendments 10 and 15, the 2016 and 2018 Economic Efficiency Laws, Penal Law Amendment 71 and the 2017 Internet Site Law, the Knesset legislation register, the Sports Betting Board 2026 budget tabled in the Knesset, the Justice Ministry blocking report and four pending bills. Market data moved to the 2025 forecast (turnover NIS 3.87 billion), the section 226 player fine corrected from about NIS 58,000 to NIS 29,200, player liability for betting with unlicensed operators set to unknown, Amendment 15 dated 3 August 2023, and advertising, payments, winnings tax and pending legislation added. Checker, 2026-09-23: channelisation rate removed because the NIS 19 billion and 60% figures the Board attributes to the Knesset Research Center are not in that report; Amendment 71 dated to its passage on 11 November 2002; iLottery rationale now cites the archived Mifal HaPayis subscription purchase page.
payments changed from absent to populated
Reverified against primary sources, 2026-09-23: the Reshumot texts of Sports Betting Law Amendments 10 and 15, the 2016 and 2018 Economic Efficiency Laws, Penal Law Amendment 71 and the 2017 Internet Site Law, the Knesset legislation register, the Sports Betting Board 2026 budget tabled in the Knesset, the Justice Ministry blocking report and four pending bills. Market data moved to the 2025 forecast (turnover NIS 3.87 billion), the section 226 player fine corrected from about NIS 58,000 to NIS 29,200, player liability for betting with unlicensed operators set to unknown, Amendment 15 dated 3 August 2023, and advertising, payments, winnings tax and pending legislation added. Checker, 2026-09-23: channelisation rate removed because the NIS 19 billion and 60% figures the Board attributes to the Knesset Research Center are not in that report; Amendment 71 dated to its passage on 11 November 2002; iLottery rationale now cites the archived Mifal HaPayis subscription purchase page.
enforcement.penaltyRange, operatorLiability, playerLiability, notableActions, sourceIds changed from previous to updated
Reverified against primary sources, 2026-09-23: the Reshumot texts of Sports Betting Law Amendments 10 and 15, the 2016 and 2018 Economic Efficiency Laws, Penal Law Amendment 71 and the 2017 Internet Site Law, the Knesset legislation register, the Sports Betting Board 2026 budget tabled in the Knesset, the Justice Ministry blocking report and four pending bills. Market data moved to the 2025 forecast (turnover NIS 3.87 billion), the section 226 player fine corrected from about NIS 58,000 to NIS 29,200, player liability for betting with unlicensed operators set to unknown, Amendment 15 dated 3 August 2023, and advertising, payments, winnings tax and pending legislation added. Checker, 2026-09-23: channelisation rate removed because the NIS 19 billion and 60% figures the Board attributes to the Knesset Research Center are not in that report; Amendment 71 dated to its passage on 11 November 2002; iLottery rationale now cites the archived Mifal HaPayis subscription purchase page.
marketData.year, channelisationRate, channelisationMethod, sourceIds changed from previous to updated
Reverified against primary sources, 2026-09-23: the Reshumot texts of Sports Betting Law Amendments 10 and 15, the 2016 and 2018 Economic Efficiency Laws, Penal Law Amendment 71 and the 2017 Internet Site Law, the Knesset legislation register, the Sports Betting Board 2026 budget tabled in the Knesset, the Justice Ministry blocking report and four pending bills. Market data moved to the 2025 forecast (turnover NIS 3.87 billion), the section 226 player fine corrected from about NIS 58,000 to NIS 29,200, player liability for betting with unlicensed operators set to unknown, Amendment 15 dated 3 August 2023, and advertising, payments, winnings tax and pending legislation added. Checker, 2026-09-23: channelisation rate removed because the NIS 19 billion and 60% figures the Board attributes to the Knesset Research Center are not in that report; Amendment 71 dated to its passage on 11 November 2002; iLottery rationale now cites the archived Mifal HaPayis subscription purchase page.
editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated
Reverified against primary sources, 2026-09-23: the Reshumot texts of Sports Betting Law Amendments 10 and 15, the 2016 and 2018 Economic Efficiency Laws, Penal Law Amendment 71 and the 2017 Internet Site Law, the Knesset legislation register, the Sports Betting Board 2026 budget tabled in the Knesset, the Justice Ministry blocking report and four pending bills. Market data moved to the 2025 forecast (turnover NIS 3.87 billion), the section 226 player fine corrected from about NIS 58,000 to NIS 29,200, player liability for betting with unlicensed operators set to unknown, Amendment 15 dated 3 August 2023, and advertising, payments, winnings tax and pending legislation added. Checker, 2026-09-23: channelisation rate removed because the NIS 19 billion and 60% figures the Board attributes to the Knesset Research Center are not in that report; Amendment 71 dated to its passage on 11 November 2002; iLottery rationale now cites the archived Mifal HaPayis subscription purchase page.
sources changed from previous to updated
Reverified against primary sources, 2026-09-23: the Reshumot texts of Sports Betting Law Amendments 10 and 15, the 2016 and 2018 Economic Efficiency Laws, Penal Law Amendment 71 and the 2017 Internet Site Law, the Knesset legislation register, the Sports Betting Board 2026 budget tabled in the Knesset, the Justice Ministry blocking report and four pending bills. Market data moved to the 2025 forecast (turnover NIS 3.87 billion), the section 226 player fine corrected from about NIS 58,000 to NIS 29,200, player liability for betting with unlicensed operators set to unknown, Amendment 15 dated 3 August 2023, and advertising, payments, winnings tax and pending legislation added. Checker, 2026-09-23: channelisation rate removed because the NIS 19 billion and 60% figures the Board attributes to the Knesset Research Center are not in that report; Amendment 71 dated to its passage on 11 November 2002; iLottery rationale now cites the archived Mifal HaPayis subscription purchase page.