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 17 of 39.
regulator.licenceRegisterUrl, blocklistUrl, complaintsUrl, established, secondaryAuthorities, sourceIds changed from previous to updated
Full reverification against Legislative Decree 41/2024, Legislative Decree 504/1998 art. 4 and Budget Law 207/2024 on Normattiva, Decree-Law 87/2018 art. 9 and AGCOM Resolution 132/19/CONS, Law 401/1989 art. 4, Legislative Decree 231/2007, the ADM register, tender, blocking and self-exclusion pages and the Libro Blu 2024, read in Italian, 2026-09-23. Tax rates added (25.5% of GGR for casino, poker and bingo, 24.5% for sports betting since 1 January 2025), the licence cap corrected (no overall cap, at most five concessions per group), the lottery carve-out narrowed to deferred-draw national lotteries, and licensing, compliance, payments, enforcement and 2024 market data added from primary sources.
statusMatrix changed from previous to updated
Full reverification against Legislative Decree 41/2024, Legislative Decree 504/1998 art. 4 and Budget Law 207/2024 on Normattiva, Decree-Law 87/2018 art. 9 and AGCOM Resolution 132/19/CONS, Law 401/1989 art. 4, Legislative Decree 231/2007, the ADM register, tender, blocking and self-exclusion pages and the Libro Blu 2024, read in Italian, 2026-09-23. Tax rates added (25.5% of GGR for casino, poker and bingo, 24.5% for sports betting since 1 January 2025), the licence cap corrected (no overall cap, at most five concessions per group), the lottery carve-out narrowed to deferred-draw national lotteries, and licensing, compliance, payments, enforcement and 2024 market data added from primary sources.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation changed from previous to updated
Full reverification against Legislative Decree 41/2024, Legislative Decree 504/1998 art. 4 and Budget Law 207/2024 on Normattiva, Decree-Law 87/2018 art. 9 and AGCOM Resolution 132/19/CONS, Law 401/1989 art. 4, Legislative Decree 231/2007, the ADM register, tender, blocking and self-exclusion pages and the Libro Blu 2024, read in Italian, 2026-09-23. Tax rates added (25.5% of GGR for casino, poker and bingo, 24.5% for sports betting since 1 January 2025), the licence cap corrected (no overall cap, at most five concessions per group), the lottery carve-out narrowed to deferred-draw national lotteries, and licensing, compliance, payments, enforcement and 2024 market data added from primary sources.
licensing changed from previous to updated
Full reverification against Legislative Decree 41/2024, Legislative Decree 504/1998 art. 4 and Budget Law 207/2024 on Normattiva, Decree-Law 87/2018 art. 9 and AGCOM Resolution 132/19/CONS, Law 401/1989 art. 4, Legislative Decree 231/2007, the ADM register, tender, blocking and self-exclusion pages and the Libro Blu 2024, read in Italian, 2026-09-23. Tax rates added (25.5% of GGR for casino, poker and bingo, 24.5% for sports betting since 1 January 2025), the licence cap corrected (no overall cap, at most five concessions per group), the lottery carve-out narrowed to deferred-draw national lotteries, and licensing, compliance, payments, enforcement and 2024 market data added from primary sources.
taxation.ggrTaxRate, taxBase, earmarkedLevies, effectiveDate, sourceIds changed from previous to updated
Full reverification against Legislative Decree 41/2024, Legislative Decree 504/1998 art. 4 and Budget Law 207/2024 on Normattiva, Decree-Law 87/2018 art. 9 and AGCOM Resolution 132/19/CONS, Law 401/1989 art. 4, Legislative Decree 231/2007, the ADM register, tender, blocking and self-exclusion pages and the Libro Blu 2024, read in Italian, 2026-09-23. Tax rates added (25.5% of GGR for casino, poker and bingo, 24.5% for sports betting since 1 January 2025), the licence cap corrected (no overall cap, at most five concessions per group), the lottery carve-out narrowed to deferred-draw national lotteries, and licensing, compliance, payments, enforcement and 2024 market data added from primary sources.
compliance changed from previous to updated
Full reverification against Legislative Decree 41/2024, Legislative Decree 504/1998 art. 4 and Budget Law 207/2024 on Normattiva, Decree-Law 87/2018 art. 9 and AGCOM Resolution 132/19/CONS, Law 401/1989 art. 4, Legislative Decree 231/2007, the ADM register, tender, blocking and self-exclusion pages and the Libro Blu 2024, read in Italian, 2026-09-23. Tax rates added (25.5% of GGR for casino, poker and bingo, 24.5% for sports betting since 1 January 2025), the licence cap corrected (no overall cap, at most five concessions per group), the lottery carve-out narrowed to deferred-draw national lotteries, and licensing, compliance, payments, enforcement and 2024 market data added from primary sources.
advertising changed from previous to updated
Full reverification against Legislative Decree 41/2024, Legislative Decree 504/1998 art. 4 and Budget Law 207/2024 on Normattiva, Decree-Law 87/2018 art. 9 and AGCOM Resolution 132/19/CONS, Law 401/1989 art. 4, Legislative Decree 231/2007, the ADM register, tender, blocking and self-exclusion pages and the Libro Blu 2024, read in Italian, 2026-09-23. Tax rates added (25.5% of GGR for casino, poker and bingo, 24.5% for sports betting since 1 January 2025), the licence cap corrected (no overall cap, at most five concessions per group), the lottery carve-out narrowed to deferred-draw national lotteries, and licensing, compliance, payments, enforcement and 2024 market data added from primary sources.
payments changed from absent to populated
Full reverification against Legislative Decree 41/2024, Legislative Decree 504/1998 art. 4 and Budget Law 207/2024 on Normattiva, Decree-Law 87/2018 art. 9 and AGCOM Resolution 132/19/CONS, Law 401/1989 art. 4, Legislative Decree 231/2007, the ADM register, tender, blocking and self-exclusion pages and the Libro Blu 2024, read in Italian, 2026-09-23. Tax rates added (25.5% of GGR for casino, poker and bingo, 24.5% for sports betting since 1 January 2025), the licence cap corrected (no overall cap, at most five concessions per group), the lottery carve-out narrowed to deferred-draw national lotteries, and licensing, compliance, payments, enforcement and 2024 market data added from primary sources.
enforcement changed from absent to populated
Full reverification against Legislative Decree 41/2024, Legislative Decree 504/1998 art. 4 and Budget Law 207/2024 on Normattiva, Decree-Law 87/2018 art. 9 and AGCOM Resolution 132/19/CONS, Law 401/1989 art. 4, Legislative Decree 231/2007, the ADM register, tender, blocking and self-exclusion pages and the Libro Blu 2024, read in Italian, 2026-09-23. Tax rates added (25.5% of GGR for casino, poker and bingo, 24.5% for sports betting since 1 January 2025), the licence cap corrected (no overall cap, at most five concessions per group), the lottery carve-out narrowed to deferred-draw national lotteries, and licensing, compliance, payments, enforcement and 2024 market data added from primary sources.
marketData changed from absent to populated
Full reverification against Legislative Decree 41/2024, Legislative Decree 504/1998 art. 4 and Budget Law 207/2024 on Normattiva, Decree-Law 87/2018 art. 9 and AGCOM Resolution 132/19/CONS, Law 401/1989 art. 4, Legislative Decree 231/2007, the ADM register, tender, blocking and self-exclusion pages and the Libro Blu 2024, read in Italian, 2026-09-23. Tax rates added (25.5% of GGR for casino, poker and bingo, 24.5% for sports betting since 1 January 2025), the licence cap corrected (no overall cap, at most five concessions per group), the lottery carve-out narrowed to deferred-draw national lotteries, and licensing, compliance, payments, enforcement and 2024 market data added from primary sources.
editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated
Full reverification against Legislative Decree 41/2024, Legislative Decree 504/1998 art. 4 and Budget Law 207/2024 on Normattiva, Decree-Law 87/2018 art. 9 and AGCOM Resolution 132/19/CONS, Law 401/1989 art. 4, Legislative Decree 231/2007, the ADM register, tender, blocking and self-exclusion pages and the Libro Blu 2024, read in Italian, 2026-09-23. Tax rates added (25.5% of GGR for casino, poker and bingo, 24.5% for sports betting since 1 January 2025), the licence cap corrected (no overall cap, at most five concessions per group), the lottery carve-out narrowed to deferred-draw national lotteries, and licensing, compliance, payments, enforcement and 2024 market data added from primary sources.
sources changed from previous to updated
Full reverification against Legislative Decree 41/2024, Legislative Decree 504/1998 art. 4 and Budget Law 207/2024 on Normattiva, Decree-Law 87/2018 art. 9 and AGCOM Resolution 132/19/CONS, Law 401/1989 art. 4, Legislative Decree 231/2007, the ADM register, tender, blocking and self-exclusion pages and the Libro Blu 2024, read in Italian, 2026-09-23. Tax rates added (25.5% of GGR for casino, poker and bingo, 24.5% for sports betting since 1 January 2025), the licence cap corrected (no overall cap, at most five concessions per group), the lottery carve-out narrowed to deferred-draw national lotteries, and licensing, compliance, payments, enforcement and 2024 market data added from primary sources.
regulator.abbreviation, licenceRegisterUrl, established, reportsTo, secondaryAuthorities, sourceIds changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the revised Betting, Gaming and Lotteries Act on the Laws of Jamaica portal (read from the scanned text), the 2016 and 2017 amending Acts, the 2013 POCA gaming machine order, BGLC licensing pages, operator lists, Responsible Gaming Code, consultation papers and October to December 2025 statistics, and Casino Gaming Commission and JIS releases. Status matrix, licensing, taxation, compliance, advertising, enforcement and editorial added or rewritten; unsourced advertising claims removed.
statusMatrix changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the revised Betting, Gaming and Lotteries Act on the Laws of Jamaica portal (read from the scanned text), the 2016 and 2017 amending Acts, the 2013 POCA gaming machine order, BGLC licensing pages, operator lists, Responsible Gaming Code, consultation papers and October to December 2025 statistics, and Casino Gaming Commission and JIS releases. Status matrix, licensing, taxation, compliance, advertising, enforcement and editorial added or rewritten; unsourced advertising claims removed.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the revised Betting, Gaming and Lotteries Act on the Laws of Jamaica portal (read from the scanned text), the 2016 and 2017 amending Acts, the 2013 POCA gaming machine order, BGLC licensing pages, operator lists, Responsible Gaming Code, consultation papers and October to December 2025 statistics, and Casino Gaming Commission and JIS releases. Status matrix, licensing, taxation, compliance, advertising, enforcement and editorial added or rewritten; unsourced advertising claims removed.
licensing changed from absent to populated
Rebuilt from primary sources, 2026-09-23: the revised Betting, Gaming and Lotteries Act on the Laws of Jamaica portal (read from the scanned text), the 2016 and 2017 amending Acts, the 2013 POCA gaming machine order, BGLC licensing pages, operator lists, Responsible Gaming Code, consultation papers and October to December 2025 statistics, and Casino Gaming Commission and JIS releases. Status matrix, licensing, taxation, compliance, advertising, enforcement and editorial added or rewritten; unsourced advertising claims removed.
taxation changed from absent to populated
Rebuilt from primary sources, 2026-09-23: the revised Betting, Gaming and Lotteries Act on the Laws of Jamaica portal (read from the scanned text), the 2016 and 2017 amending Acts, the 2013 POCA gaming machine order, BGLC licensing pages, operator lists, Responsible Gaming Code, consultation papers and October to December 2025 statistics, and Casino Gaming Commission and JIS releases. Status matrix, licensing, taxation, compliance, advertising, enforcement and editorial added or rewritten; unsourced advertising claims removed.
compliance changed from absent to populated
Rebuilt from primary sources, 2026-09-23: the revised Betting, Gaming and Lotteries Act on the Laws of Jamaica portal (read from the scanned text), the 2016 and 2017 amending Acts, the 2013 POCA gaming machine order, BGLC licensing pages, operator lists, Responsible Gaming Code, consultation papers and October to December 2025 statistics, and Casino Gaming Commission and JIS releases. Status matrix, licensing, taxation, compliance, advertising, enforcement and editorial added or rewritten; unsourced advertising claims removed.
advertising changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the revised Betting, Gaming and Lotteries Act on the Laws of Jamaica portal (read from the scanned text), the 2016 and 2017 amending Acts, the 2013 POCA gaming machine order, BGLC licensing pages, operator lists, Responsible Gaming Code, consultation papers and October to December 2025 statistics, and Casino Gaming Commission and JIS releases. Status matrix, licensing, taxation, compliance, advertising, enforcement and editorial added or rewritten; unsourced advertising claims removed.
enforcement changed from absent to populated
Rebuilt from primary sources, 2026-09-23: the revised Betting, Gaming and Lotteries Act on the Laws of Jamaica portal (read from the scanned text), the 2016 and 2017 amending Acts, the 2013 POCA gaming machine order, BGLC licensing pages, operator lists, Responsible Gaming Code, consultation papers and October to December 2025 statistics, and Casino Gaming Commission and JIS releases. Status matrix, licensing, taxation, compliance, advertising, enforcement and editorial added or rewritten; unsourced advertising claims removed.
editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the revised Betting, Gaming and Lotteries Act on the Laws of Jamaica portal (read from the scanned text), the 2016 and 2017 amending Acts, the 2013 POCA gaming machine order, BGLC licensing pages, operator lists, Responsible Gaming Code, consultation papers and October to December 2025 statistics, and Casino Gaming Commission and JIS releases. Status matrix, licensing, taxation, compliance, advertising, enforcement and editorial added or rewritten; unsourced advertising claims removed.
sources changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the revised Betting, Gaming and Lotteries Act on the Laws of Jamaica portal (read from the scanned text), the 2016 and 2017 amending Acts, the 2013 POCA gaming machine order, BGLC licensing pages, operator lists, Responsible Gaming Code, consultation papers and October to December 2025 statistics, and Casino Gaming Commission and JIS releases. Status matrix, licensing, taxation, compliance, advertising, enforcement and editorial added or rewritten; unsourced advertising claims removed.
regulator.localName, reportsTo, secondaryAuthorities, sourceIds changed from previous to updated
Reverified against the Penal Code, the IR District Development Act, the Basic Act on Gambling Addiction Countermeasures as amended by Act No. 76 of 2025, the public racing and lottery statutes on e-Gov, JCRC and Japan Tourism Agency pages, National Police Agency enforcement data and the MIC access deterrence report, 2026-09-23. Operator penalty under Penal Code art. 186 corrected to 3 months to 5 years; IR tax, entry charge and age now rest on the statute instead of ICLG; the 2025 online gambling promotion ban, the 2027 IR application window, enforcement statistics, lottery, AML and advertising rules added.
statusMatrix changed from previous to updated
Reverified against the Penal Code, the IR District Development Act, the Basic Act on Gambling Addiction Countermeasures as amended by Act No. 76 of 2025, the public racing and lottery statutes on e-Gov, JCRC and Japan Tourism Agency pages, National Police Agency enforcement data and the MIC access deterrence report, 2026-09-23. Operator penalty under Penal Code art. 186 corrected to 3 months to 5 years; IR tax, entry charge and age now rest on the statute instead of ICLG; the 2025 online gambling promotion ban, the 2027 IR application window, enforcement statistics, lottery, AML and advertising rules added.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation changed from previous to updated
Reverified against the Penal Code, the IR District Development Act, the Basic Act on Gambling Addiction Countermeasures as amended by Act No. 76 of 2025, the public racing and lottery statutes on e-Gov, JCRC and Japan Tourism Agency pages, National Police Agency enforcement data and the MIC access deterrence report, 2026-09-23. Operator penalty under Penal Code art. 186 corrected to 3 months to 5 years; IR tax, entry charge and age now rest on the statute instead of ICLG; the 2025 online gambling promotion ban, the 2027 IR application window, enforcement statistics, lottery, AML and advertising rules added.
licensing.licenceTypes, applicationWindow, certificationRequirements, barriersToEntry, sourceIds changed from previous to updated
Reverified against the Penal Code, the IR District Development Act, the Basic Act on Gambling Addiction Countermeasures as amended by Act No. 76 of 2025, the public racing and lottery statutes on e-Gov, JCRC and Japan Tourism Agency pages, National Police Agency enforcement data and the MIC access deterrence report, 2026-09-23. Operator penalty under Penal Code art. 186 corrected to 3 months to 5 years; IR tax, entry charge and age now rest on the statute instead of ICLG; the 2025 online gambling promotion ban, the 2027 IR application window, enforcement statistics, lottery, AML and advertising rules added.
taxation.taxBase, earmarkedLevies, playerWinningsTax, sourceIds changed from previous to updated
Reverified against the Penal Code, the IR District Development Act, the Basic Act on Gambling Addiction Countermeasures as amended by Act No. 76 of 2025, the public racing and lottery statutes on e-Gov, JCRC and Japan Tourism Agency pages, National Police Agency enforcement data and the MIC access deterrence report, 2026-09-23. Operator penalty under Penal Code art. 186 corrected to 3 months to 5 years; IR tax, entry charge and age now rest on the statute instead of ICLG; the 2025 online gambling promotion ban, the 2027 IR application window, enforcement statistics, lottery, AML and advertising rules added.
compliance changed from previous to updated
Reverified against the Penal Code, the IR District Development Act, the Basic Act on Gambling Addiction Countermeasures as amended by Act No. 76 of 2025, the public racing and lottery statutes on e-Gov, JCRC and Japan Tourism Agency pages, National Police Agency enforcement data and the MIC access deterrence report, 2026-09-23. Operator penalty under Penal Code art. 186 corrected to 3 months to 5 years; IR tax, entry charge and age now rest on the statute instead of ICLG; the 2025 online gambling promotion ban, the 2027 IR application window, enforcement statistics, lottery, AML and advertising rules added.
advertising.restrictions, affiliateRules, mandatoryWarnings, socialMediaRules, penaltiesForBreach, sourceIds changed from previous to updated
Reverified against the Penal Code, the IR District Development Act, the Basic Act on Gambling Addiction Countermeasures as amended by Act No. 76 of 2025, the public racing and lottery statutes on e-Gov, JCRC and Japan Tourism Agency pages, National Police Agency enforcement data and the MIC access deterrence report, 2026-09-23. Operator penalty under Penal Code art. 186 corrected to 3 months to 5 years; IR tax, entry charge and age now rest on the statute instead of ICLG; the 2025 online gambling promotion ban, the 2027 IR application window, enforcement statistics, lottery, AML and advertising rules added.
payments changed from absent to populated
Reverified against the Penal Code, the IR District Development Act, the Basic Act on Gambling Addiction Countermeasures as amended by Act No. 76 of 2025, the public racing and lottery statutes on e-Gov, JCRC and Japan Tourism Agency pages, National Police Agency enforcement data and the MIC access deterrence report, 2026-09-23. Operator penalty under Penal Code art. 186 corrected to 3 months to 5 years; IR tax, entry charge and age now rest on the statute instead of ICLG; the 2025 online gambling promotion ban, the 2027 IR application window, enforcement statistics, lottery, AML and advertising rules added.
enforcement.ispBlocking, penaltyRange, operatorLiability, playerLiability, notableActions, sourceIds changed from previous to updated
Reverified against the Penal Code, the IR District Development Act, the Basic Act on Gambling Addiction Countermeasures as amended by Act No. 76 of 2025, the public racing and lottery statutes on e-Gov, JCRC and Japan Tourism Agency pages, National Police Agency enforcement data and the MIC access deterrence report, 2026-09-23. Operator penalty under Penal Code art. 186 corrected to 3 months to 5 years; IR tax, entry charge and age now rest on the statute instead of ICLG; the 2025 online gambling promotion ban, the 2027 IR application window, enforcement statistics, lottery, AML and advertising rules added.
editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated
Reverified against the Penal Code, the IR District Development Act, the Basic Act on Gambling Addiction Countermeasures as amended by Act No. 76 of 2025, the public racing and lottery statutes on e-Gov, JCRC and Japan Tourism Agency pages, National Police Agency enforcement data and the MIC access deterrence report, 2026-09-23. Operator penalty under Penal Code art. 186 corrected to 3 months to 5 years; IR tax, entry charge and age now rest on the statute instead of ICLG; the 2025 online gambling promotion ban, the 2027 IR application window, enforcement statistics, lottery, AML and advertising rules added.
sources changed from previous to updated
Reverified against the Penal Code, the IR District Development Act, the Basic Act on Gambling Addiction Countermeasures as amended by Act No. 76 of 2025, the public racing and lottery statutes on e-Gov, JCRC and Japan Tourism Agency pages, National Police Agency enforcement data and the MIC access deterrence report, 2026-09-23. Operator penalty under Penal Code art. 186 corrected to 3 months to 5 years; IR tax, entry charge and age now rest on the statute instead of ICLG; the 2025 online gambling promotion ban, the 2027 IR application window, enforcement statistics, lottery, AML and advertising rules added.
regulator changed from absent to populated
Researched from a stub on 2026-09-23 against the Penal Code (LOB consolidated text, arts. 393 to 398), the Civil Code arts. 909 to 915, the Electronic Crimes Law No. 17 of 2023, Charity Lottery Regulations No. 161 of 2019 and No. 47 of 2023, Income Tax Law art. 12 and the 2019 MENAFATF evaluation, Arabic read in the original. Added the prohibition, the charity lottery monopoly and its revenue split, the prize withholding tax, blocking powers and recent enforcement.
statusMatrix changed from absent to populated
Researched from a stub on 2026-09-23 against the Penal Code (LOB consolidated text, arts. 393 to 398), the Civil Code arts. 909 to 915, the Electronic Crimes Law No. 17 of 2023, Charity Lottery Regulations No. 161 of 2019 and No. 47 of 2023, Income Tax Law art. 12 and the 2019 MENAFATF evaluation, Arabic read in the original. Added the prohibition, the charity lottery monopoly and its revenue split, the prize withholding tax, blocking powers and recent enforcement.
legalFramework changed from absent to populated
Researched from a stub on 2026-09-23 against the Penal Code (LOB consolidated text, arts. 393 to 398), the Civil Code arts. 909 to 915, the Electronic Crimes Law No. 17 of 2023, Charity Lottery Regulations No. 161 of 2019 and No. 47 of 2023, Income Tax Law art. 12 and the 2019 MENAFATF evaluation, Arabic read in the original. Added the prohibition, the charity lottery monopoly and its revenue split, the prize withholding tax, blocking powers and recent enforcement.
licensing changed from absent to populated
Researched from a stub on 2026-09-23 against the Penal Code (LOB consolidated text, arts. 393 to 398), the Civil Code arts. 909 to 915, the Electronic Crimes Law No. 17 of 2023, Charity Lottery Regulations No. 161 of 2019 and No. 47 of 2023, Income Tax Law art. 12 and the 2019 MENAFATF evaluation, Arabic read in the original. Added the prohibition, the charity lottery monopoly and its revenue split, the prize withholding tax, blocking powers and recent enforcement.
taxation changed from absent to populated
Researched from a stub on 2026-09-23 against the Penal Code (LOB consolidated text, arts. 393 to 398), the Civil Code arts. 909 to 915, the Electronic Crimes Law No. 17 of 2023, Charity Lottery Regulations No. 161 of 2019 and No. 47 of 2023, Income Tax Law art. 12 and the 2019 MENAFATF evaluation, Arabic read in the original. Added the prohibition, the charity lottery monopoly and its revenue split, the prize withholding tax, blocking powers and recent enforcement.
compliance changed from absent to populated
Researched from a stub on 2026-09-23 against the Penal Code (LOB consolidated text, arts. 393 to 398), the Civil Code arts. 909 to 915, the Electronic Crimes Law No. 17 of 2023, Charity Lottery Regulations No. 161 of 2019 and No. 47 of 2023, Income Tax Law art. 12 and the 2019 MENAFATF evaluation, Arabic read in the original. Added the prohibition, the charity lottery monopoly and its revenue split, the prize withholding tax, blocking powers and recent enforcement.
advertising changed from absent to populated
Researched from a stub on 2026-09-23 against the Penal Code (LOB consolidated text, arts. 393 to 398), the Civil Code arts. 909 to 915, the Electronic Crimes Law No. 17 of 2023, Charity Lottery Regulations No. 161 of 2019 and No. 47 of 2023, Income Tax Law art. 12 and the 2019 MENAFATF evaluation, Arabic read in the original. Added the prohibition, the charity lottery monopoly and its revenue split, the prize withholding tax, blocking powers and recent enforcement.
payments changed from absent to populated
Researched from a stub on 2026-09-23 against the Penal Code (LOB consolidated text, arts. 393 to 398), the Civil Code arts. 909 to 915, the Electronic Crimes Law No. 17 of 2023, Charity Lottery Regulations No. 161 of 2019 and No. 47 of 2023, Income Tax Law art. 12 and the 2019 MENAFATF evaluation, Arabic read in the original. Added the prohibition, the charity lottery monopoly and its revenue split, the prize withholding tax, blocking powers and recent enforcement.
enforcement changed from absent to populated
Researched from a stub on 2026-09-23 against the Penal Code (LOB consolidated text, arts. 393 to 398), the Civil Code arts. 909 to 915, the Electronic Crimes Law No. 17 of 2023, Charity Lottery Regulations No. 161 of 2019 and No. 47 of 2023, Income Tax Law art. 12 and the 2019 MENAFATF evaluation, Arabic read in the original. Added the prohibition, the charity lottery monopoly and its revenue split, the prize withholding tax, blocking powers and recent enforcement.
editorial changed from absent to populated
Researched from a stub on 2026-09-23 against the Penal Code (LOB consolidated text, arts. 393 to 398), the Civil Code arts. 909 to 915, the Electronic Crimes Law No. 17 of 2023, Charity Lottery Regulations No. 161 of 2019 and No. 47 of 2023, Income Tax Law art. 12 and the 2019 MENAFATF evaluation, Arabic read in the original. Added the prohibition, the charity lottery monopoly and its revenue split, the prize withholding tax, blocking powers and recent enforcement.
sources changed from absent to populated
Researched from a stub on 2026-09-23 against the Penal Code (LOB consolidated text, arts. 393 to 398), the Civil Code arts. 909 to 915, the Electronic Crimes Law No. 17 of 2023, Charity Lottery Regulations No. 161 of 2019 and No. 47 of 2023, Income Tax Law art. 12 and the 2019 MENAFATF evaluation, Arabic read in the original. Added the prohibition, the charity lottery monopoly and its revenue split, the prize withholding tax, blocking powers and recent enforcement.
regulator changed from previous to updated
Rebuilt 2026-09-23 from the Adilet texts of the Law on Gambling Business No. 219 (as amended to June 2026), the 2025 Tax Code, the Advertising Law, the Code of Administrative Offences, the Criminal Code, Government Decrees 865, 167 and 767 and the Unified Accounting System rules, and from the Committee for the Regulation of Gambling and Lotteries licence registers, blocklist and statistical notes, read in Russian. Named the regulator, added tax, the 3.3% stake levy, licence fees and reserves, 23 active licences, the gambling territories, penalties and enforcement data, and corrected the advertising block, which had described a general ban.
statusMatrix changed from previous to updated
Rebuilt 2026-09-23 from the Adilet texts of the Law on Gambling Business No. 219 (as amended to June 2026), the 2025 Tax Code, the Advertising Law, the Code of Administrative Offences, the Criminal Code, Government Decrees 865, 167 and 767 and the Unified Accounting System rules, and from the Committee for the Regulation of Gambling and Lotteries licence registers, blocklist and statistical notes, read in Russian. Named the regulator, added tax, the 3.3% stake levy, licence fees and reserves, 23 active licences, the gambling territories, penalties and enforcement data, and corrected the advertising block, which had described a general ban.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation changed from previous to updated
Rebuilt 2026-09-23 from the Adilet texts of the Law on Gambling Business No. 219 (as amended to June 2026), the 2025 Tax Code, the Advertising Law, the Code of Administrative Offences, the Criminal Code, Government Decrees 865, 167 and 767 and the Unified Accounting System rules, and from the Committee for the Regulation of Gambling and Lotteries licence registers, blocklist and statistical notes, read in Russian. Named the regulator, added tax, the 3.3% stake levy, licence fees and reserves, 23 active licences, the gambling territories, penalties and enforcement data, and corrected the advertising block, which had described a general ban.
licensing changed from previous to updated
Rebuilt 2026-09-23 from the Adilet texts of the Law on Gambling Business No. 219 (as amended to June 2026), the 2025 Tax Code, the Advertising Law, the Code of Administrative Offences, the Criminal Code, Government Decrees 865, 167 and 767 and the Unified Accounting System rules, and from the Committee for the Regulation of Gambling and Lotteries licence registers, blocklist and statistical notes, read in Russian. Named the regulator, added tax, the 3.3% stake levy, licence fees and reserves, 23 active licences, the gambling territories, penalties and enforcement data, and corrected the advertising block, which had described a general ban.
taxation changed from absent to populated
Rebuilt 2026-09-23 from the Adilet texts of the Law on Gambling Business No. 219 (as amended to June 2026), the 2025 Tax Code, the Advertising Law, the Code of Administrative Offences, the Criminal Code, Government Decrees 865, 167 and 767 and the Unified Accounting System rules, and from the Committee for the Regulation of Gambling and Lotteries licence registers, blocklist and statistical notes, read in Russian. Named the regulator, added tax, the 3.3% stake levy, licence fees and reserves, 23 active licences, the gambling territories, penalties and enforcement data, and corrected the advertising block, which had described a general ban.
compliance changed from previous to updated
Rebuilt 2026-09-23 from the Adilet texts of the Law on Gambling Business No. 219 (as amended to June 2026), the 2025 Tax Code, the Advertising Law, the Code of Administrative Offences, the Criminal Code, Government Decrees 865, 167 and 767 and the Unified Accounting System rules, and from the Committee for the Regulation of Gambling and Lotteries licence registers, blocklist and statistical notes, read in Russian. Named the regulator, added tax, the 3.3% stake levy, licence fees and reserves, 23 active licences, the gambling territories, penalties and enforcement data, and corrected the advertising block, which had described a general ban.
advertising changed from previous to updated
Rebuilt 2026-09-23 from the Adilet texts of the Law on Gambling Business No. 219 (as amended to June 2026), the 2025 Tax Code, the Advertising Law, the Code of Administrative Offences, the Criminal Code, Government Decrees 865, 167 and 767 and the Unified Accounting System rules, and from the Committee for the Regulation of Gambling and Lotteries licence registers, blocklist and statistical notes, read in Russian. Named the regulator, added tax, the 3.3% stake levy, licence fees and reserves, 23 active licences, the gambling territories, penalties and enforcement data, and corrected the advertising block, which had described a general ban.
payments changed from absent to populated
Rebuilt 2026-09-23 from the Adilet texts of the Law on Gambling Business No. 219 (as amended to June 2026), the 2025 Tax Code, the Advertising Law, the Code of Administrative Offences, the Criminal Code, Government Decrees 865, 167 and 767 and the Unified Accounting System rules, and from the Committee for the Regulation of Gambling and Lotteries licence registers, blocklist and statistical notes, read in Russian. Named the regulator, added tax, the 3.3% stake levy, licence fees and reserves, 23 active licences, the gambling territories, penalties and enforcement data, and corrected the advertising block, which had described a general ban.
enforcement changed from previous to updated
Rebuilt 2026-09-23 from the Adilet texts of the Law on Gambling Business No. 219 (as amended to June 2026), the 2025 Tax Code, the Advertising Law, the Code of Administrative Offences, the Criminal Code, Government Decrees 865, 167 and 767 and the Unified Accounting System rules, and from the Committee for the Regulation of Gambling and Lotteries licence registers, blocklist and statistical notes, read in Russian. Named the regulator, added tax, the 3.3% stake levy, licence fees and reserves, 23 active licences, the gambling territories, penalties and enforcement data, and corrected the advertising block, which had described a general ban.
marketData changed from absent to populated
Rebuilt 2026-09-23 from the Adilet texts of the Law on Gambling Business No. 219 (as amended to June 2026), the 2025 Tax Code, the Advertising Law, the Code of Administrative Offences, the Criminal Code, Government Decrees 865, 167 and 767 and the Unified Accounting System rules, and from the Committee for the Regulation of Gambling and Lotteries licence registers, blocklist and statistical notes, read in Russian. Named the regulator, added tax, the 3.3% stake levy, licence fees and reserves, 23 active licences, the gambling territories, penalties and enforcement data, and corrected the advertising block, which had described a general ban.
editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated
Rebuilt 2026-09-23 from the Adilet texts of the Law on Gambling Business No. 219 (as amended to June 2026), the 2025 Tax Code, the Advertising Law, the Code of Administrative Offences, the Criminal Code, Government Decrees 865, 167 and 767 and the Unified Accounting System rules, and from the Committee for the Regulation of Gambling and Lotteries licence registers, blocklist and statistical notes, read in Russian. Named the regulator, added tax, the 3.3% stake levy, licence fees and reserves, 23 active licences, the gambling territories, penalties and enforcement data, and corrected the advertising block, which had described a general ban.
sources changed from previous to updated
Rebuilt 2026-09-23 from the Adilet texts of the Law on Gambling Business No. 219 (as amended to June 2026), the 2025 Tax Code, the Advertising Law, the Code of Administrative Offences, the Criminal Code, Government Decrees 865, 167 and 767 and the Unified Accounting System rules, and from the Committee for the Regulation of Gambling and Lotteries licence registers, blocklist and statistical notes, read in Russian. Named the regulator, added tax, the 3.3% stake levy, licence fees and reserves, 23 active licences, the gambling territories, penalties and enforcement data, and corrected the advertising block, which had described a general ban.
regulator changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the Gambling Control Act 2025 and Legal Notices 111 to 116 of 2026 on Kenya Law and the Gazette, the Authority's 18 August 2026 licensing notices and register, the Finance Act 2026 and consolidated Income Tax and Excise Duty Acts, and the High Court rulings in Judicial Review E251 of 2026. Added the 2026 regulations (one-year online licences, KES 50 million online bookmaker and casino licence fees, KES 100 million capital, in-country data storage), the new excise base on amounts deposited for betting, withholding at 5 per cent on withdrawals and 20 per cent on lottery and prize winnings, the court challenge, and the 24 September 2026 expiry of old licences; law firm sources replaced.
statusMatrix changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the Gambling Control Act 2025 and Legal Notices 111 to 116 of 2026 on Kenya Law and the Gazette, the Authority's 18 August 2026 licensing notices and register, the Finance Act 2026 and consolidated Income Tax and Excise Duty Acts, and the High Court rulings in Judicial Review E251 of 2026. Added the 2026 regulations (one-year online licences, KES 50 million online bookmaker and casino licence fees, KES 100 million capital, in-country data storage), the new excise base on amounts deposited for betting, withholding at 5 per cent on withdrawals and 20 per cent on lottery and prize winnings, the court challenge, and the 24 September 2026 expiry of old licences; law firm sources replaced.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation, caseLaw changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the Gambling Control Act 2025 and Legal Notices 111 to 116 of 2026 on Kenya Law and the Gazette, the Authority's 18 August 2026 licensing notices and register, the Finance Act 2026 and consolidated Income Tax and Excise Duty Acts, and the High Court rulings in Judicial Review E251 of 2026. Added the 2026 regulations (one-year online licences, KES 50 million online bookmaker and casino licence fees, KES 100 million capital, in-country data storage), the new excise base on amounts deposited for betting, withholding at 5 per cent on withdrawals and 20 per cent on lottery and prize winnings, the court challenge, and the 24 September 2026 expiry of old licences; law firm sources replaced.
licensing changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the Gambling Control Act 2025 and Legal Notices 111 to 116 of 2026 on Kenya Law and the Gazette, the Authority's 18 August 2026 licensing notices and register, the Finance Act 2026 and consolidated Income Tax and Excise Duty Acts, and the High Court rulings in Judicial Review E251 of 2026. Added the 2026 regulations (one-year online licences, KES 50 million online bookmaker and casino licence fees, KES 100 million capital, in-country data storage), the new excise base on amounts deposited for betting, withholding at 5 per cent on withdrawals and 20 per cent on lottery and prize winnings, the court challenge, and the 24 September 2026 expiry of old licences; law firm sources replaced.
taxation.taxBase, earmarkedLevies, playerWinningsTax, withholdingMechanism, effectiveDate, sourceIds changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the Gambling Control Act 2025 and Legal Notices 111 to 116 of 2026 on Kenya Law and the Gazette, the Authority's 18 August 2026 licensing notices and register, the Finance Act 2026 and consolidated Income Tax and Excise Duty Acts, and the High Court rulings in Judicial Review E251 of 2026. Added the 2026 regulations (one-year online licences, KES 50 million online bookmaker and casino licence fees, KES 100 million capital, in-country data storage), the new excise base on amounts deposited for betting, withholding at 5 per cent on withdrawals and 20 per cent on lottery and prize winnings, the court challenge, and the 24 September 2026 expiry of old licences; law firm sources replaced.
compliance changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the Gambling Control Act 2025 and Legal Notices 111 to 116 of 2026 on Kenya Law and the Gazette, the Authority's 18 August 2026 licensing notices and register, the Finance Act 2026 and consolidated Income Tax and Excise Duty Acts, and the High Court rulings in Judicial Review E251 of 2026. Added the 2026 regulations (one-year online licences, KES 50 million online bookmaker and casino licence fees, KES 100 million capital, in-country data storage), the new excise base on amounts deposited for betting, withholding at 5 per cent on withdrawals and 20 per cent on lottery and prize winnings, the court challenge, and the 24 September 2026 expiry of old licences; law firm sources replaced.
advertising changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the Gambling Control Act 2025 and Legal Notices 111 to 116 of 2026 on Kenya Law and the Gazette, the Authority's 18 August 2026 licensing notices and register, the Finance Act 2026 and consolidated Income Tax and Excise Duty Acts, and the High Court rulings in Judicial Review E251 of 2026. Added the 2026 regulations (one-year online licences, KES 50 million online bookmaker and casino licence fees, KES 100 million capital, in-country data storage), the new excise base on amounts deposited for betting, withholding at 5 per cent on withdrawals and 20 per cent on lottery and prize winnings, the court challenge, and the 24 September 2026 expiry of old licences; law firm sources replaced.
payments changed from absent to populated
Rebuilt from primary sources, 2026-09-23: the Gambling Control Act 2025 and Legal Notices 111 to 116 of 2026 on Kenya Law and the Gazette, the Authority's 18 August 2026 licensing notices and register, the Finance Act 2026 and consolidated Income Tax and Excise Duty Acts, and the High Court rulings in Judicial Review E251 of 2026. Added the 2026 regulations (one-year online licences, KES 50 million online bookmaker and casino licence fees, KES 100 million capital, in-country data storage), the new excise base on amounts deposited for betting, withholding at 5 per cent on withdrawals and 20 per cent on lottery and prize winnings, the court challenge, and the 24 September 2026 expiry of old licences; law firm sources replaced.
enforcement changed from absent to populated
Rebuilt from primary sources, 2026-09-23: the Gambling Control Act 2025 and Legal Notices 111 to 116 of 2026 on Kenya Law and the Gazette, the Authority's 18 August 2026 licensing notices and register, the Finance Act 2026 and consolidated Income Tax and Excise Duty Acts, and the High Court rulings in Judicial Review E251 of 2026. Added the 2026 regulations (one-year online licences, KES 50 million online bookmaker and casino licence fees, KES 100 million capital, in-country data storage), the new excise base on amounts deposited for betting, withholding at 5 per cent on withdrawals and 20 per cent on lottery and prize winnings, the court challenge, and the 24 September 2026 expiry of old licences; law firm sources replaced.
marketData changed from absent to populated
Rebuilt from primary sources, 2026-09-23: the Gambling Control Act 2025 and Legal Notices 111 to 116 of 2026 on Kenya Law and the Gazette, the Authority's 18 August 2026 licensing notices and register, the Finance Act 2026 and consolidated Income Tax and Excise Duty Acts, and the High Court rulings in Judicial Review E251 of 2026. Added the 2026 regulations (one-year online licences, KES 50 million online bookmaker and casino licence fees, KES 100 million capital, in-country data storage), the new excise base on amounts deposited for betting, withholding at 5 per cent on withdrawals and 20 per cent on lottery and prize winnings, the court challenge, and the 24 September 2026 expiry of old licences; law firm sources replaced.
editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the Gambling Control Act 2025 and Legal Notices 111 to 116 of 2026 on Kenya Law and the Gazette, the Authority's 18 August 2026 licensing notices and register, the Finance Act 2026 and consolidated Income Tax and Excise Duty Acts, and the High Court rulings in Judicial Review E251 of 2026. Added the 2026 regulations (one-year online licences, KES 50 million online bookmaker and casino licence fees, KES 100 million capital, in-country data storage), the new excise base on amounts deposited for betting, withholding at 5 per cent on withdrawals and 20 per cent on lottery and prize winnings, the court challenge, and the 24 September 2026 expiry of old licences; law firm sources replaced.
sources changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the Gambling Control Act 2025 and Legal Notices 111 to 116 of 2026 on Kenya Law and the Gazette, the Authority's 18 August 2026 licensing notices and register, the Finance Act 2026 and consolidated Income Tax and Excise Duty Acts, and the High Court rulings in Judicial Review E251 of 2026. Added the 2026 regulations (one-year online licences, KES 50 million online bookmaker and casino licence fees, KES 100 million capital, in-country data storage), the new excise base on amounts deposited for betting, withholding at 5 per cent on withdrawals and 20 per cent on lottery and prize winnings, the court challenge, and the 24 September 2026 expiry of old licences; law firm sources replaced.
regulator changed from absent to populated
Researched from a stub on 2026-09-23 against the Gaming and Lotteries Act 1988 (No. 6 of 1988), the repealed Gaming and Lotteries Ordinance (Cap. 36), the Proceeds of Crime Act 2003 and its 2005 amendment, the Value Added Tax Act 2013 and the Income Tax Act 1990, all read on PacLII. Commercial lotteries, games of chance and online gambling are recorded as prohibited; the Minister may license bookmakers and charitable society lotteries.
statusMatrix changed from absent to populated
Researched from a stub on 2026-09-23 against the Gaming and Lotteries Act 1988 (No. 6 of 1988), the repealed Gaming and Lotteries Ordinance (Cap. 36), the Proceeds of Crime Act 2003 and its 2005 amendment, the Value Added Tax Act 2013 and the Income Tax Act 1990, all read on PacLII. Commercial lotteries, games of chance and online gambling are recorded as prohibited; the Minister may license bookmakers and charitable society lotteries.
legalFramework changed from absent to populated
Researched from a stub on 2026-09-23 against the Gaming and Lotteries Act 1988 (No. 6 of 1988), the repealed Gaming and Lotteries Ordinance (Cap. 36), the Proceeds of Crime Act 2003 and its 2005 amendment, the Value Added Tax Act 2013 and the Income Tax Act 1990, all read on PacLII. Commercial lotteries, games of chance and online gambling are recorded as prohibited; the Minister may license bookmakers and charitable society lotteries.
licensing changed from absent to populated
Researched from a stub on 2026-09-23 against the Gaming and Lotteries Act 1988 (No. 6 of 1988), the repealed Gaming and Lotteries Ordinance (Cap. 36), the Proceeds of Crime Act 2003 and its 2005 amendment, the Value Added Tax Act 2013 and the Income Tax Act 1990, all read on PacLII. Commercial lotteries, games of chance and online gambling are recorded as prohibited; the Minister may license bookmakers and charitable society lotteries.
taxation changed from absent to populated
Researched from a stub on 2026-09-23 against the Gaming and Lotteries Act 1988 (No. 6 of 1988), the repealed Gaming and Lotteries Ordinance (Cap. 36), the Proceeds of Crime Act 2003 and its 2005 amendment, the Value Added Tax Act 2013 and the Income Tax Act 1990, all read on PacLII. Commercial lotteries, games of chance and online gambling are recorded as prohibited; the Minister may license bookmakers and charitable society lotteries.
compliance changed from absent to populated
Researched from a stub on 2026-09-23 against the Gaming and Lotteries Act 1988 (No. 6 of 1988), the repealed Gaming and Lotteries Ordinance (Cap. 36), the Proceeds of Crime Act 2003 and its 2005 amendment, the Value Added Tax Act 2013 and the Income Tax Act 1990, all read on PacLII. Commercial lotteries, games of chance and online gambling are recorded as prohibited; the Minister may license bookmakers and charitable society lotteries.
advertising changed from absent to populated
Researched from a stub on 2026-09-23 against the Gaming and Lotteries Act 1988 (No. 6 of 1988), the repealed Gaming and Lotteries Ordinance (Cap. 36), the Proceeds of Crime Act 2003 and its 2005 amendment, the Value Added Tax Act 2013 and the Income Tax Act 1990, all read on PacLII. Commercial lotteries, games of chance and online gambling are recorded as prohibited; the Minister may license bookmakers and charitable society lotteries.
payments changed from absent to populated
Researched from a stub on 2026-09-23 against the Gaming and Lotteries Act 1988 (No. 6 of 1988), the repealed Gaming and Lotteries Ordinance (Cap. 36), the Proceeds of Crime Act 2003 and its 2005 amendment, the Value Added Tax Act 2013 and the Income Tax Act 1990, all read on PacLII. Commercial lotteries, games of chance and online gambling are recorded as prohibited; the Minister may license bookmakers and charitable society lotteries.
enforcement changed from absent to populated
Researched from a stub on 2026-09-23 against the Gaming and Lotteries Act 1988 (No. 6 of 1988), the repealed Gaming and Lotteries Ordinance (Cap. 36), the Proceeds of Crime Act 2003 and its 2005 amendment, the Value Added Tax Act 2013 and the Income Tax Act 1990, all read on PacLII. Commercial lotteries, games of chance and online gambling are recorded as prohibited; the Minister may license bookmakers and charitable society lotteries.
marketData changed from absent to populated
Researched from a stub on 2026-09-23 against the Gaming and Lotteries Act 1988 (No. 6 of 1988), the repealed Gaming and Lotteries Ordinance (Cap. 36), the Proceeds of Crime Act 2003 and its 2005 amendment, the Value Added Tax Act 2013 and the Income Tax Act 1990, all read on PacLII. Commercial lotteries, games of chance and online gambling are recorded as prohibited; the Minister may license bookmakers and charitable society lotteries.
editorial changed from absent to populated
Researched from a stub on 2026-09-23 against the Gaming and Lotteries Act 1988 (No. 6 of 1988), the repealed Gaming and Lotteries Ordinance (Cap. 36), the Proceeds of Crime Act 2003 and its 2005 amendment, the Value Added Tax Act 2013 and the Income Tax Act 1990, all read on PacLII. Commercial lotteries, games of chance and online gambling are recorded as prohibited; the Minister may license bookmakers and charitable society lotteries.
sources changed from absent to populated
Researched from a stub on 2026-09-23 against the Gaming and Lotteries Act 1988 (No. 6 of 1988), the repealed Gaming and Lotteries Ordinance (Cap. 36), the Proceeds of Crime Act 2003 and its 2005 amendment, the Value Added Tax Act 2013 and the Income Tax Act 1990, all read on PacLII. Commercial lotteries, games of chance and online gambling are recorded as prohibited; the Minister may license bookmakers and charitable society lotteries.
regulator.website, licenceRegisterUrl, established, reportsTo, secondaryAuthorities, sourceIds changed from previous to updated
Rebuilt from the Centralised Legal Database texts of Law No. 50/2022 on gambling activity, Cabinet Resolution No. 440 and its three regulations, fee Resolution No. 459, Tax Code chapter 62, the Code on Offences, the Criminal Code and the Advertising Law, the Finnadzor licence registers and the Treasury budget report for January to June 2026, read in Russian on 2026-09-23. Corrected the regulator history (Finnadzor has licensed land-based gambling since 2022 and online casinos since January 2024), the original reserve fund figures and player liability; added licence fees, the 29 active licences, the advertising ban, penalties, gambling tax receipts and the pending gambling and lottery bill.
statusMatrix changed from previous to updated
Rebuilt from the Centralised Legal Database texts of Law No. 50/2022 on gambling activity, Cabinet Resolution No. 440 and its three regulations, fee Resolution No. 459, Tax Code chapter 62, the Code on Offences, the Criminal Code and the Advertising Law, the Finnadzor licence registers and the Treasury budget report for January to June 2026, read in Russian on 2026-09-23. Corrected the regulator history (Finnadzor has licensed land-based gambling since 2022 and online casinos since January 2024), the original reserve fund figures and player liability; added licence fees, the 29 active licences, the advertising ban, penalties, gambling tax receipts and the pending gambling and lottery bill.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation changed from previous to updated
Rebuilt from the Centralised Legal Database texts of Law No. 50/2022 on gambling activity, Cabinet Resolution No. 440 and its three regulations, fee Resolution No. 459, Tax Code chapter 62, the Code on Offences, the Criminal Code and the Advertising Law, the Finnadzor licence registers and the Treasury budget report for January to June 2026, read in Russian on 2026-09-23. Corrected the regulator history (Finnadzor has licensed land-based gambling since 2022 and online casinos since January 2024), the original reserve fund figures and player liability; added licence fees, the 29 active licences, the advertising ban, penalties, gambling tax receipts and the pending gambling and lottery bill.
licensing changed from previous to updated
Rebuilt from the Centralised Legal Database texts of Law No. 50/2022 on gambling activity, Cabinet Resolution No. 440 and its three regulations, fee Resolution No. 459, Tax Code chapter 62, the Code on Offences, the Criminal Code and the Advertising Law, the Finnadzor licence registers and the Treasury budget report for January to June 2026, read in Russian on 2026-09-23. Corrected the regulator history (Finnadzor has licensed land-based gambling since 2022 and online casinos since January 2024), the original reserve fund figures and player liability; added licence fees, the 29 active licences, the advertising ban, penalties, gambling tax receipts and the pending gambling and lottery bill.
taxation.taxBase, playerWinningsTax, scheduledChanges, vatTreatment changed from previous to updated
Rebuilt from the Centralised Legal Database texts of Law No. 50/2022 on gambling activity, Cabinet Resolution No. 440 and its three regulations, fee Resolution No. 459, Tax Code chapter 62, the Code on Offences, the Criminal Code and the Advertising Law, the Finnadzor licence registers and the Treasury budget report for January to June 2026, read in Russian on 2026-09-23. Corrected the regulator history (Finnadzor has licensed land-based gambling since 2022 and online casinos since January 2024), the original reserve fund figures and player liability; added licence fees, the 29 active licences, the advertising ban, penalties, gambling tax receipts and the pending gambling and lottery bill.
compliance changed from previous to updated
Rebuilt from the Centralised Legal Database texts of Law No. 50/2022 on gambling activity, Cabinet Resolution No. 440 and its three regulations, fee Resolution No. 459, Tax Code chapter 62, the Code on Offences, the Criminal Code and the Advertising Law, the Finnadzor licence registers and the Treasury budget report for January to June 2026, read in Russian on 2026-09-23. Corrected the regulator history (Finnadzor has licensed land-based gambling since 2022 and online casinos since January 2024), the original reserve fund figures and player liability; added licence fees, the 29 active licences, the advertising ban, penalties, gambling tax receipts and the pending gambling and lottery bill.
advertising changed from absent to populated
Rebuilt from the Centralised Legal Database texts of Law No. 50/2022 on gambling activity, Cabinet Resolution No. 440 and its three regulations, fee Resolution No. 459, Tax Code chapter 62, the Code on Offences, the Criminal Code and the Advertising Law, the Finnadzor licence registers and the Treasury budget report for January to June 2026, read in Russian on 2026-09-23. Corrected the regulator history (Finnadzor has licensed land-based gambling since 2022 and online casinos since January 2024), the original reserve fund figures and player liability; added licence fees, the 29 active licences, the advertising ban, penalties, gambling tax receipts and the pending gambling and lottery bill.
payments changed from absent to populated
Rebuilt from the Centralised Legal Database texts of Law No. 50/2022 on gambling activity, Cabinet Resolution No. 440 and its three regulations, fee Resolution No. 459, Tax Code chapter 62, the Code on Offences, the Criminal Code and the Advertising Law, the Finnadzor licence registers and the Treasury budget report for January to June 2026, read in Russian on 2026-09-23. Corrected the regulator history (Finnadzor has licensed land-based gambling since 2022 and online casinos since January 2024), the original reserve fund figures and player liability; added licence fees, the 29 active licences, the advertising ban, penalties, gambling tax receipts and the pending gambling and lottery bill.
enforcement changed from absent to populated
Rebuilt from the Centralised Legal Database texts of Law No. 50/2022 on gambling activity, Cabinet Resolution No. 440 and its three regulations, fee Resolution No. 459, Tax Code chapter 62, the Code on Offences, the Criminal Code and the Advertising Law, the Finnadzor licence registers and the Treasury budget report for January to June 2026, read in Russian on 2026-09-23. Corrected the regulator history (Finnadzor has licensed land-based gambling since 2022 and online casinos since January 2024), the original reserve fund figures and player liability; added licence fees, the 29 active licences, the advertising ban, penalties, gambling tax receipts and the pending gambling and lottery bill.
marketData changed from absent to populated
Rebuilt from the Centralised Legal Database texts of Law No. 50/2022 on gambling activity, Cabinet Resolution No. 440 and its three regulations, fee Resolution No. 459, Tax Code chapter 62, the Code on Offences, the Criminal Code and the Advertising Law, the Finnadzor licence registers and the Treasury budget report for January to June 2026, read in Russian on 2026-09-23. Corrected the regulator history (Finnadzor has licensed land-based gambling since 2022 and online casinos since January 2024), the original reserve fund figures and player liability; added licence fees, the 29 active licences, the advertising ban, penalties, gambling tax receipts and the pending gambling and lottery bill.
editorial.summary, outlook, timeline, commonPitfalls, faq changed from previous to updated
Rebuilt from the Centralised Legal Database texts of Law No. 50/2022 on gambling activity, Cabinet Resolution No. 440 and its three regulations, fee Resolution No. 459, Tax Code chapter 62, the Code on Offences, the Criminal Code and the Advertising Law, the Finnadzor licence registers and the Treasury budget report for January to June 2026, read in Russian on 2026-09-23. Corrected the regulator history (Finnadzor has licensed land-based gambling since 2022 and online casinos since January 2024), the original reserve fund figures and player liability; added licence fees, the 29 active licences, the advertising ban, penalties, gambling tax receipts and the pending gambling and lottery bill.
sources changed from previous to updated
Rebuilt from the Centralised Legal Database texts of Law No. 50/2022 on gambling activity, Cabinet Resolution No. 440 and its three regulations, fee Resolution No. 459, Tax Code chapter 62, the Code on Offences, the Criminal Code and the Advertising Law, the Finnadzor licence registers and the Treasury budget report for January to June 2026, read in Russian on 2026-09-23. Corrected the regulator history (Finnadzor has licensed land-based gambling since 2022 and online casinos since January 2024), the original reserve fund figures and player liability; added licence fees, the 29 active licences, the advertising ban, penalties, gambling tax receipts and the pending gambling and lottery bill.
regulator changed from absent to populated
Built from a stub against the Penal Code 2017 (art. 141), Presidential Edict 001/PO of 7 May 2025 on casino lump-sum tax, the amended Income Tax Law No. 88/NA of 2025, PM Decision 70/PM of 2008 and MoF Instruction 1332/MOF of 2009 on lottery, the amended AML/CFT Law No. 64/NA and Decree 555/GOV, all from the Lao Official Gazette, plus Lao News Agency enforcement reports, 2026-09-23. Regulator, status matrix, licensing, taxation, compliance, payments, enforcement and editorial added.
statusMatrix changed from absent to populated
Built from a stub against the Penal Code 2017 (art. 141), Presidential Edict 001/PO of 7 May 2025 on casino lump-sum tax, the amended Income Tax Law No. 88/NA of 2025, PM Decision 70/PM of 2008 and MoF Instruction 1332/MOF of 2009 on lottery, the amended AML/CFT Law No. 64/NA and Decree 555/GOV, all from the Lao Official Gazette, plus Lao News Agency enforcement reports, 2026-09-23. Regulator, status matrix, licensing, taxation, compliance, payments, enforcement and editorial added.
legalFramework changed from absent to populated
Built from a stub against the Penal Code 2017 (art. 141), Presidential Edict 001/PO of 7 May 2025 on casino lump-sum tax, the amended Income Tax Law No. 88/NA of 2025, PM Decision 70/PM of 2008 and MoF Instruction 1332/MOF of 2009 on lottery, the amended AML/CFT Law No. 64/NA and Decree 555/GOV, all from the Lao Official Gazette, plus Lao News Agency enforcement reports, 2026-09-23. Regulator, status matrix, licensing, taxation, compliance, payments, enforcement and editorial added.
licensing changed from absent to populated
Built from a stub against the Penal Code 2017 (art. 141), Presidential Edict 001/PO of 7 May 2025 on casino lump-sum tax, the amended Income Tax Law No. 88/NA of 2025, PM Decision 70/PM of 2008 and MoF Instruction 1332/MOF of 2009 on lottery, the amended AML/CFT Law No. 64/NA and Decree 555/GOV, all from the Lao Official Gazette, plus Lao News Agency enforcement reports, 2026-09-23. Regulator, status matrix, licensing, taxation, compliance, payments, enforcement and editorial added.
taxation changed from absent to populated
Built from a stub against the Penal Code 2017 (art. 141), Presidential Edict 001/PO of 7 May 2025 on casino lump-sum tax, the amended Income Tax Law No. 88/NA of 2025, PM Decision 70/PM of 2008 and MoF Instruction 1332/MOF of 2009 on lottery, the amended AML/CFT Law No. 64/NA and Decree 555/GOV, all from the Lao Official Gazette, plus Lao News Agency enforcement reports, 2026-09-23. Regulator, status matrix, licensing, taxation, compliance, payments, enforcement and editorial added.
compliance changed from absent to populated
Built from a stub against the Penal Code 2017 (art. 141), Presidential Edict 001/PO of 7 May 2025 on casino lump-sum tax, the amended Income Tax Law No. 88/NA of 2025, PM Decision 70/PM of 2008 and MoF Instruction 1332/MOF of 2009 on lottery, the amended AML/CFT Law No. 64/NA and Decree 555/GOV, all from the Lao Official Gazette, plus Lao News Agency enforcement reports, 2026-09-23. Regulator, status matrix, licensing, taxation, compliance, payments, enforcement and editorial added.
payments changed from absent to populated
Built from a stub against the Penal Code 2017 (art. 141), Presidential Edict 001/PO of 7 May 2025 on casino lump-sum tax, the amended Income Tax Law No. 88/NA of 2025, PM Decision 70/PM of 2008 and MoF Instruction 1332/MOF of 2009 on lottery, the amended AML/CFT Law No. 64/NA and Decree 555/GOV, all from the Lao Official Gazette, plus Lao News Agency enforcement reports, 2026-09-23. Regulator, status matrix, licensing, taxation, compliance, payments, enforcement and editorial added.
enforcement changed from absent to populated
Built from a stub against the Penal Code 2017 (art. 141), Presidential Edict 001/PO of 7 May 2025 on casino lump-sum tax, the amended Income Tax Law No. 88/NA of 2025, PM Decision 70/PM of 2008 and MoF Instruction 1332/MOF of 2009 on lottery, the amended AML/CFT Law No. 64/NA and Decree 555/GOV, all from the Lao Official Gazette, plus Lao News Agency enforcement reports, 2026-09-23. Regulator, status matrix, licensing, taxation, compliance, payments, enforcement and editorial added.