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 20 of 39.
regulator.type, website, licenceRegisterUrl, reportsTo, secondaryAuthorities, sourceIds changed from previous to updated
Rebuilt from primary sources, 2026-09-23, read in Portuguese: Lei n.º 1/2010 (casinos), Lei n.º 9/2012 and Decreto n.º 17/2012 (social games), Lei n.º 14/2023 (AML), IGJ Instruction 1/IGJ/2022, the PESOE 2025 budget law, the Council of Ministers communiqué of 14 July 2026, the Boletim da República index and the IGJ licensing, register and advertising pages. Online sports betting is now recorded as regulated under the social games law with 34 licensees; online casino stays pre-regulation because the July 2026 regulation has not been published; taxation, licensing, compliance, payments, enforcement and market data added; trade press and our own article removed as sources.
statusMatrix changed from previous to updated
Rebuilt from primary sources, 2026-09-23, read in Portuguese: Lei n.º 1/2010 (casinos), Lei n.º 9/2012 and Decreto n.º 17/2012 (social games), Lei n.º 14/2023 (AML), IGJ Instruction 1/IGJ/2022, the PESOE 2025 budget law, the Council of Ministers communiqué of 14 July 2026, the Boletim da República index and the IGJ licensing, register and advertising pages. Online sports betting is now recorded as regulated under the social games law with 34 licensees; online casino stays pre-regulation because the July 2026 regulation has not been published; taxation, licensing, compliance, payments, enforcement and market data added; trade press and our own article removed as sources.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation, caseLaw changed from previous to updated
Rebuilt from primary sources, 2026-09-23, read in Portuguese: Lei n.º 1/2010 (casinos), Lei n.º 9/2012 and Decreto n.º 17/2012 (social games), Lei n.º 14/2023 (AML), IGJ Instruction 1/IGJ/2022, the PESOE 2025 budget law, the Council of Ministers communiqué of 14 July 2026, the Boletim da República index and the IGJ licensing, register and advertising pages. Online sports betting is now recorded as regulated under the social games law with 34 licensees; online casino stays pre-regulation because the July 2026 regulation has not been published; taxation, licensing, compliance, payments, enforcement and market data added; trade press and our own article removed as sources.
licensing changed from absent to populated
Rebuilt from primary sources, 2026-09-23, read in Portuguese: Lei n.º 1/2010 (casinos), Lei n.º 9/2012 and Decreto n.º 17/2012 (social games), Lei n.º 14/2023 (AML), IGJ Instruction 1/IGJ/2022, the PESOE 2025 budget law, the Council of Ministers communiqué of 14 July 2026, the Boletim da República index and the IGJ licensing, register and advertising pages. Online sports betting is now recorded as regulated under the social games law with 34 licensees; online casino stays pre-regulation because the July 2026 regulation has not been published; taxation, licensing, compliance, payments, enforcement and market data added; trade press and our own article removed as sources.
taxation changed from absent to populated
Rebuilt from primary sources, 2026-09-23, read in Portuguese: Lei n.º 1/2010 (casinos), Lei n.º 9/2012 and Decreto n.º 17/2012 (social games), Lei n.º 14/2023 (AML), IGJ Instruction 1/IGJ/2022, the PESOE 2025 budget law, the Council of Ministers communiqué of 14 July 2026, the Boletim da República index and the IGJ licensing, register and advertising pages. Online sports betting is now recorded as regulated under the social games law with 34 licensees; online casino stays pre-regulation because the July 2026 regulation has not been published; taxation, licensing, compliance, payments, enforcement and market data added; trade press and our own article removed as sources.
compliance changed from absent to populated
Rebuilt from primary sources, 2026-09-23, read in Portuguese: Lei n.º 1/2010 (casinos), Lei n.º 9/2012 and Decreto n.º 17/2012 (social games), Lei n.º 14/2023 (AML), IGJ Instruction 1/IGJ/2022, the PESOE 2025 budget law, the Council of Ministers communiqué of 14 July 2026, the Boletim da República index and the IGJ licensing, register and advertising pages. Online sports betting is now recorded as regulated under the social games law with 34 licensees; online casino stays pre-regulation because the July 2026 regulation has not been published; taxation, licensing, compliance, payments, enforcement and market data added; trade press and our own article removed as sources.
advertising.advertisingPermitted, restrictions, affiliateRules, mandatoryWarnings, penaltiesForBreach, sourceIds changed from previous to updated
Rebuilt from primary sources, 2026-09-23, read in Portuguese: Lei n.º 1/2010 (casinos), Lei n.º 9/2012 and Decreto n.º 17/2012 (social games), Lei n.º 14/2023 (AML), IGJ Instruction 1/IGJ/2022, the PESOE 2025 budget law, the Council of Ministers communiqué of 14 July 2026, the Boletim da República index and the IGJ licensing, register and advertising pages. Online sports betting is now recorded as regulated under the social games law with 34 licensees; online casino stays pre-regulation because the July 2026 regulation has not been published; taxation, licensing, compliance, payments, enforcement and market data added; trade press and our own article removed as sources.
payments changed from absent to populated
Rebuilt from primary sources, 2026-09-23, read in Portuguese: Lei n.º 1/2010 (casinos), Lei n.º 9/2012 and Decreto n.º 17/2012 (social games), Lei n.º 14/2023 (AML), IGJ Instruction 1/IGJ/2022, the PESOE 2025 budget law, the Council of Ministers communiqué of 14 July 2026, the Boletim da República index and the IGJ licensing, register and advertising pages. Online sports betting is now recorded as regulated under the social games law with 34 licensees; online casino stays pre-regulation because the July 2026 regulation has not been published; taxation, licensing, compliance, payments, enforcement and market data added; trade press and our own article removed as sources.
enforcement changed from absent to populated
Rebuilt from primary sources, 2026-09-23, read in Portuguese: Lei n.º 1/2010 (casinos), Lei n.º 9/2012 and Decreto n.º 17/2012 (social games), Lei n.º 14/2023 (AML), IGJ Instruction 1/IGJ/2022, the PESOE 2025 budget law, the Council of Ministers communiqué of 14 July 2026, the Boletim da República index and the IGJ licensing, register and advertising pages. Online sports betting is now recorded as regulated under the social games law with 34 licensees; online casino stays pre-regulation because the July 2026 regulation has not been published; taxation, licensing, compliance, payments, enforcement and market data added; trade press and our own article removed as sources.
marketData changed from absent to populated
Rebuilt from primary sources, 2026-09-23, read in Portuguese: Lei n.º 1/2010 (casinos), Lei n.º 9/2012 and Decreto n.º 17/2012 (social games), Lei n.º 14/2023 (AML), IGJ Instruction 1/IGJ/2022, the PESOE 2025 budget law, the Council of Ministers communiqué of 14 July 2026, the Boletim da República index and the IGJ licensing, register and advertising pages. Online sports betting is now recorded as regulated under the social games law with 34 licensees; online casino stays pre-regulation because the July 2026 regulation has not been published; taxation, licensing, compliance, payments, enforcement and market data added; trade press and our own article removed as sources.
editorial.summary, outlook, timeline, commonPitfalls, faq changed from previous to updated
Rebuilt from primary sources, 2026-09-23, read in Portuguese: Lei n.º 1/2010 (casinos), Lei n.º 9/2012 and Decreto n.º 17/2012 (social games), Lei n.º 14/2023 (AML), IGJ Instruction 1/IGJ/2022, the PESOE 2025 budget law, the Council of Ministers communiqué of 14 July 2026, the Boletim da República index and the IGJ licensing, register and advertising pages. Online sports betting is now recorded as regulated under the social games law with 34 licensees; online casino stays pre-regulation because the July 2026 regulation has not been published; taxation, licensing, compliance, payments, enforcement and market data added; trade press and our own article removed as sources.
sources changed from previous to updated
Rebuilt from primary sources, 2026-09-23, read in Portuguese: Lei n.º 1/2010 (casinos), Lei n.º 9/2012 and Decreto n.º 17/2012 (social games), Lei n.º 14/2023 (AML), IGJ Instruction 1/IGJ/2022, the PESOE 2025 budget law, the Council of Ministers communiqué of 14 July 2026, the Boletim da República index and the IGJ licensing, register and advertising pages. Online sports betting is now recorded as regulated under the social games law with 34 licensees; online casino stays pre-regulation because the July 2026 regulation has not been published; taxation, licensing, compliance, payments, enforcement and market data added; trade press and our own article removed as sources.
regulator changed from absent to populated
Built from nothing on 2026-09-23 from primary texts: the Gambling Law 2019 (official Burmese text from the Pyidaungsu Hluttaw), the Cybersecurity Law 2025 (Burmese original and the Ministry of Information English translation), the Anti-Money Laundering Law 2014, the IRD Aung Bar Lay online lottery pages and annual report, the FATF June 2026 statement and Ministry of Information enforcement reports. Online gambling recorded as prohibited, the online lottery as an IRD monopoly and casinos as a foreigners-only permission regime.
statusMatrix changed from absent to populated
Built from nothing on 2026-09-23 from primary texts: the Gambling Law 2019 (official Burmese text from the Pyidaungsu Hluttaw), the Cybersecurity Law 2025 (Burmese original and the Ministry of Information English translation), the Anti-Money Laundering Law 2014, the IRD Aung Bar Lay online lottery pages and annual report, the FATF June 2026 statement and Ministry of Information enforcement reports. Online gambling recorded as prohibited, the online lottery as an IRD monopoly and casinos as a foreigners-only permission regime.
legalFramework changed from absent to populated
Built from nothing on 2026-09-23 from primary texts: the Gambling Law 2019 (official Burmese text from the Pyidaungsu Hluttaw), the Cybersecurity Law 2025 (Burmese original and the Ministry of Information English translation), the Anti-Money Laundering Law 2014, the IRD Aung Bar Lay online lottery pages and annual report, the FATF June 2026 statement and Ministry of Information enforcement reports. Online gambling recorded as prohibited, the online lottery as an IRD monopoly and casinos as a foreigners-only permission regime.
licensing changed from absent to populated
Built from nothing on 2026-09-23 from primary texts: the Gambling Law 2019 (official Burmese text from the Pyidaungsu Hluttaw), the Cybersecurity Law 2025 (Burmese original and the Ministry of Information English translation), the Anti-Money Laundering Law 2014, the IRD Aung Bar Lay online lottery pages and annual report, the FATF June 2026 statement and Ministry of Information enforcement reports. Online gambling recorded as prohibited, the online lottery as an IRD monopoly and casinos as a foreigners-only permission regime.
taxation changed from absent to populated
Built from nothing on 2026-09-23 from primary texts: the Gambling Law 2019 (official Burmese text from the Pyidaungsu Hluttaw), the Cybersecurity Law 2025 (Burmese original and the Ministry of Information English translation), the Anti-Money Laundering Law 2014, the IRD Aung Bar Lay online lottery pages and annual report, the FATF June 2026 statement and Ministry of Information enforcement reports. Online gambling recorded as prohibited, the online lottery as an IRD monopoly and casinos as a foreigners-only permission regime.
compliance changed from absent to populated
Built from nothing on 2026-09-23 from primary texts: the Gambling Law 2019 (official Burmese text from the Pyidaungsu Hluttaw), the Cybersecurity Law 2025 (Burmese original and the Ministry of Information English translation), the Anti-Money Laundering Law 2014, the IRD Aung Bar Lay online lottery pages and annual report, the FATF June 2026 statement and Ministry of Information enforcement reports. Online gambling recorded as prohibited, the online lottery as an IRD monopoly and casinos as a foreigners-only permission regime.
advertising changed from absent to populated
Built from nothing on 2026-09-23 from primary texts: the Gambling Law 2019 (official Burmese text from the Pyidaungsu Hluttaw), the Cybersecurity Law 2025 (Burmese original and the Ministry of Information English translation), the Anti-Money Laundering Law 2014, the IRD Aung Bar Lay online lottery pages and annual report, the FATF June 2026 statement and Ministry of Information enforcement reports. Online gambling recorded as prohibited, the online lottery as an IRD monopoly and casinos as a foreigners-only permission regime.
payments changed from absent to populated
Built from nothing on 2026-09-23 from primary texts: the Gambling Law 2019 (official Burmese text from the Pyidaungsu Hluttaw), the Cybersecurity Law 2025 (Burmese original and the Ministry of Information English translation), the Anti-Money Laundering Law 2014, the IRD Aung Bar Lay online lottery pages and annual report, the FATF June 2026 statement and Ministry of Information enforcement reports. Online gambling recorded as prohibited, the online lottery as an IRD monopoly and casinos as a foreigners-only permission regime.
enforcement changed from absent to populated
Built from nothing on 2026-09-23 from primary texts: the Gambling Law 2019 (official Burmese text from the Pyidaungsu Hluttaw), the Cybersecurity Law 2025 (Burmese original and the Ministry of Information English translation), the Anti-Money Laundering Law 2014, the IRD Aung Bar Lay online lottery pages and annual report, the FATF June 2026 statement and Ministry of Information enforcement reports. Online gambling recorded as prohibited, the online lottery as an IRD monopoly and casinos as a foreigners-only permission regime.
editorial changed from absent to populated
Built from nothing on 2026-09-23 from primary texts: the Gambling Law 2019 (official Burmese text from the Pyidaungsu Hluttaw), the Cybersecurity Law 2025 (Burmese original and the Ministry of Information English translation), the Anti-Money Laundering Law 2014, the IRD Aung Bar Lay online lottery pages and annual report, the FATF June 2026 statement and Ministry of Information enforcement reports. Online gambling recorded as prohibited, the online lottery as an IRD monopoly and casinos as a foreigners-only permission regime.
sources changed from absent to populated
Built from nothing on 2026-09-23 from primary texts: the Gambling Law 2019 (official Burmese text from the Pyidaungsu Hluttaw), the Cybersecurity Law 2025 (Burmese original and the Ministry of Information English translation), the Anti-Money Laundering Law 2014, the IRD Aung Bar Lay online lottery pages and annual report, the FATF June 2026 statement and Ministry of Information enforcement reports. Online gambling recorded as prohibited, the online lottery as an IRD monopoly and casinos as a foreigners-only permission regime.
regulator changed from previous to updated
Rebuilt from primary texts, 2026-09-23: the Gaming and Entertainment Control Act 13 of 2018 and GN 254/2021, the Lotteries Act 13 of 2017 and GN 256/2021, the Financial Intelligence Act 2012, and Gambling Board of Namibia notices 001 and 002 of 2026. The main regulator is now the Gambling Board of Namibia (the Lotteries Board covers lotteries only); iLottery corrected from regulated to monopoly; online casino and poker recorded as prohibited, online and remote betting as pre_regulation; licensing, levies, compliance, advertising, payments and enforcement added.
statusMatrix changed from previous to updated
Rebuilt from primary texts, 2026-09-23: the Gaming and Entertainment Control Act 13 of 2018 and GN 254/2021, the Lotteries Act 13 of 2017 and GN 256/2021, the Financial Intelligence Act 2012, and Gambling Board of Namibia notices 001 and 002 of 2026. The main regulator is now the Gambling Board of Namibia (the Lotteries Board covers lotteries only); iLottery corrected from regulated to monopoly; online casino and poker recorded as prohibited, online and remote betting as pre_regulation; licensing, levies, compliance, advertising, payments and enforcement added.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation, caseLaw changed from previous to updated
Rebuilt from primary texts, 2026-09-23: the Gaming and Entertainment Control Act 13 of 2018 and GN 254/2021, the Lotteries Act 13 of 2017 and GN 256/2021, the Financial Intelligence Act 2012, and Gambling Board of Namibia notices 001 and 002 of 2026. The main regulator is now the Gambling Board of Namibia (the Lotteries Board covers lotteries only); iLottery corrected from regulated to monopoly; online casino and poker recorded as prohibited, online and remote betting as pre_regulation; licensing, levies, compliance, advertising, payments and enforcement added.
licensing changed from absent to populated
Rebuilt from primary texts, 2026-09-23: the Gaming and Entertainment Control Act 13 of 2018 and GN 254/2021, the Lotteries Act 13 of 2017 and GN 256/2021, the Financial Intelligence Act 2012, and Gambling Board of Namibia notices 001 and 002 of 2026. The main regulator is now the Gambling Board of Namibia (the Lotteries Board covers lotteries only); iLottery corrected from regulated to monopoly; online casino and poker recorded as prohibited, online and remote betting as pre_regulation; licensing, levies, compliance, advertising, payments and enforcement added.
taxation changed from absent to populated
Rebuilt from primary texts, 2026-09-23: the Gaming and Entertainment Control Act 13 of 2018 and GN 254/2021, the Lotteries Act 13 of 2017 and GN 256/2021, the Financial Intelligence Act 2012, and Gambling Board of Namibia notices 001 and 002 of 2026. The main regulator is now the Gambling Board of Namibia (the Lotteries Board covers lotteries only); iLottery corrected from regulated to monopoly; online casino and poker recorded as prohibited, online and remote betting as pre_regulation; licensing, levies, compliance, advertising, payments and enforcement added.
compliance changed from absent to populated
Rebuilt from primary texts, 2026-09-23: the Gaming and Entertainment Control Act 13 of 2018 and GN 254/2021, the Lotteries Act 13 of 2017 and GN 256/2021, the Financial Intelligence Act 2012, and Gambling Board of Namibia notices 001 and 002 of 2026. The main regulator is now the Gambling Board of Namibia (the Lotteries Board covers lotteries only); iLottery corrected from regulated to monopoly; online casino and poker recorded as prohibited, online and remote betting as pre_regulation; licensing, levies, compliance, advertising, payments and enforcement added.
advertising changed from previous to updated
Rebuilt from primary texts, 2026-09-23: the Gaming and Entertainment Control Act 13 of 2018 and GN 254/2021, the Lotteries Act 13 of 2017 and GN 256/2021, the Financial Intelligence Act 2012, and Gambling Board of Namibia notices 001 and 002 of 2026. The main regulator is now the Gambling Board of Namibia (the Lotteries Board covers lotteries only); iLottery corrected from regulated to monopoly; online casino and poker recorded as prohibited, online and remote betting as pre_regulation; licensing, levies, compliance, advertising, payments and enforcement added.
payments changed from absent to populated
Rebuilt from primary texts, 2026-09-23: the Gaming and Entertainment Control Act 13 of 2018 and GN 254/2021, the Lotteries Act 13 of 2017 and GN 256/2021, the Financial Intelligence Act 2012, and Gambling Board of Namibia notices 001 and 002 of 2026. The main regulator is now the Gambling Board of Namibia (the Lotteries Board covers lotteries only); iLottery corrected from regulated to monopoly; online casino and poker recorded as prohibited, online and remote betting as pre_regulation; licensing, levies, compliance, advertising, payments and enforcement added.
enforcement changed from absent to populated
Rebuilt from primary texts, 2026-09-23: the Gaming and Entertainment Control Act 13 of 2018 and GN 254/2021, the Lotteries Act 13 of 2017 and GN 256/2021, the Financial Intelligence Act 2012, and Gambling Board of Namibia notices 001 and 002 of 2026. The main regulator is now the Gambling Board of Namibia (the Lotteries Board covers lotteries only); iLottery corrected from regulated to monopoly; online casino and poker recorded as prohibited, online and remote betting as pre_regulation; licensing, levies, compliance, advertising, payments and enforcement added.
editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated
Rebuilt from primary texts, 2026-09-23: the Gaming and Entertainment Control Act 13 of 2018 and GN 254/2021, the Lotteries Act 13 of 2017 and GN 256/2021, the Financial Intelligence Act 2012, and Gambling Board of Namibia notices 001 and 002 of 2026. The main regulator is now the Gambling Board of Namibia (the Lotteries Board covers lotteries only); iLottery corrected from regulated to monopoly; online casino and poker recorded as prohibited, online and remote betting as pre_regulation; licensing, levies, compliance, advertising, payments and enforcement added.
sources changed from previous to updated
Rebuilt from primary texts, 2026-09-23: the Gaming and Entertainment Control Act 13 of 2018 and GN 254/2021, the Lotteries Act 13 of 2017 and GN 256/2021, the Financial Intelligence Act 2012, and Gambling Board of Namibia notices 001 and 002 of 2026. The main regulator is now the Gambling Board of Namibia (the Lotteries Board covers lotteries only); iLottery corrected from regulated to monopoly; online casino and poker recorded as prohibited, online and remote betting as pre_regulation; licensing, levies, compliance, advertising, payments and enforcement added.
regulator.abbreviation, licenceRegisterUrl, established, reportsTo, secondaryAuthorities, sourceIds changed from previous to updated
Full rebuild from primary sources, 2026-09-23: the Nebraska Racetrack Gaming Act, criminal code, lottery and income tax statutes (archived official pages), LB357, LB415 and LB685, Title 296 and Title 295 NAC, the NRGC MICS, fee schedule, 2025 annual report and 2026 tax reports, the 2020 and 2026 ballot pamphlets and Department of Revenue guidance. Added licensing, compliance, payments, enforcement, market data, the Initiative 440 and 441 vote on online sports betting, and replaced the unsourced advertising block.
statusMatrix changed from previous to updated
Full rebuild from primary sources, 2026-09-23: the Nebraska Racetrack Gaming Act, criminal code, lottery and income tax statutes (archived official pages), LB357, LB415 and LB685, Title 296 and Title 295 NAC, the NRGC MICS, fee schedule, 2025 annual report and 2026 tax reports, the 2020 and 2026 ballot pamphlets and Department of Revenue guidance. Added licensing, compliance, payments, enforcement, market data, the Initiative 440 and 441 vote on online sports betting, and replaced the unsourced advertising block.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation, caseLaw changed from previous to updated
Full rebuild from primary sources, 2026-09-23: the Nebraska Racetrack Gaming Act, criminal code, lottery and income tax statutes (archived official pages), LB357, LB415 and LB685, Title 296 and Title 295 NAC, the NRGC MICS, fee schedule, 2025 annual report and 2026 tax reports, the 2020 and 2026 ballot pamphlets and Department of Revenue guidance. Added licensing, compliance, payments, enforcement, market data, the Initiative 440 and 441 vote on online sports betting, and replaced the unsourced advertising block.
licensing changed from absent to populated
Full rebuild from primary sources, 2026-09-23: the Nebraska Racetrack Gaming Act, criminal code, lottery and income tax statutes (archived official pages), LB357, LB415 and LB685, Title 296 and Title 295 NAC, the NRGC MICS, fee schedule, 2025 annual report and 2026 tax reports, the 2020 and 2026 ballot pamphlets and Department of Revenue guidance. Added licensing, compliance, payments, enforcement, market data, the Initiative 440 and 441 vote on online sports betting, and replaced the unsourced advertising block.
taxation.taxBase, earmarkedLevies, playerWinningsTax, withholdingMechanism, scheduledChanges, sourceIds changed from previous to updated
Full rebuild from primary sources, 2026-09-23: the Nebraska Racetrack Gaming Act, criminal code, lottery and income tax statutes (archived official pages), LB357, LB415 and LB685, Title 296 and Title 295 NAC, the NRGC MICS, fee schedule, 2025 annual report and 2026 tax reports, the 2020 and 2026 ballot pamphlets and Department of Revenue guidance. Added licensing, compliance, payments, enforcement, market data, the Initiative 440 and 441 vote on online sports betting, and replaced the unsourced advertising block.
compliance changed from absent to populated
Full rebuild from primary sources, 2026-09-23: the Nebraska Racetrack Gaming Act, criminal code, lottery and income tax statutes (archived official pages), LB357, LB415 and LB685, Title 296 and Title 295 NAC, the NRGC MICS, fee schedule, 2025 annual report and 2026 tax reports, the 2020 and 2026 ballot pamphlets and Department of Revenue guidance. Added licensing, compliance, payments, enforcement, market data, the Initiative 440 and 441 vote on online sports betting, and replaced the unsourced advertising block.
advertising.advertisingPermitted, restrictions, affiliateRules, bonusAdvertisingRules, penaltiesForBreach, sourceIds changed from previous to updated
Full rebuild from primary sources, 2026-09-23: the Nebraska Racetrack Gaming Act, criminal code, lottery and income tax statutes (archived official pages), LB357, LB415 and LB685, Title 296 and Title 295 NAC, the NRGC MICS, fee schedule, 2025 annual report and 2026 tax reports, the 2020 and 2026 ballot pamphlets and Department of Revenue guidance. Added licensing, compliance, payments, enforcement, market data, the Initiative 440 and 441 vote on online sports betting, and replaced the unsourced advertising block.
payments changed from absent to populated
Full rebuild from primary sources, 2026-09-23: the Nebraska Racetrack Gaming Act, criminal code, lottery and income tax statutes (archived official pages), LB357, LB415 and LB685, Title 296 and Title 295 NAC, the NRGC MICS, fee schedule, 2025 annual report and 2026 tax reports, the 2020 and 2026 ballot pamphlets and Department of Revenue guidance. Added licensing, compliance, payments, enforcement, market data, the Initiative 440 and 441 vote on online sports betting, and replaced the unsourced advertising block.
enforcement changed from absent to populated
Full rebuild from primary sources, 2026-09-23: the Nebraska Racetrack Gaming Act, criminal code, lottery and income tax statutes (archived official pages), LB357, LB415 and LB685, Title 296 and Title 295 NAC, the NRGC MICS, fee schedule, 2025 annual report and 2026 tax reports, the 2020 and 2026 ballot pamphlets and Department of Revenue guidance. Added licensing, compliance, payments, enforcement, market data, the Initiative 440 and 441 vote on online sports betting, and replaced the unsourced advertising block.
marketData changed from absent to populated
Full rebuild from primary sources, 2026-09-23: the Nebraska Racetrack Gaming Act, criminal code, lottery and income tax statutes (archived official pages), LB357, LB415 and LB685, Title 296 and Title 295 NAC, the NRGC MICS, fee schedule, 2025 annual report and 2026 tax reports, the 2020 and 2026 ballot pamphlets and Department of Revenue guidance. Added licensing, compliance, payments, enforcement, market data, the Initiative 440 and 441 vote on online sports betting, and replaced the unsourced advertising block.
editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated
Full rebuild from primary sources, 2026-09-23: the Nebraska Racetrack Gaming Act, criminal code, lottery and income tax statutes (archived official pages), LB357, LB415 and LB685, Title 296 and Title 295 NAC, the NRGC MICS, fee schedule, 2025 annual report and 2026 tax reports, the 2020 and 2026 ballot pamphlets and Department of Revenue guidance. Added licensing, compliance, payments, enforcement, market data, the Initiative 440 and 441 vote on online sports betting, and replaced the unsourced advertising block.
sources changed from previous to updated
Full rebuild from primary sources, 2026-09-23: the Nebraska Racetrack Gaming Act, criminal code, lottery and income tax statutes (archived official pages), LB357, LB415 and LB685, Title 296 and Title 295 NAC, the NRGC MICS, fee schedule, 2025 annual report and 2026 tax reports, the 2020 and 2026 ballot pamphlets and Department of Revenue guidance. Added licensing, compliance, payments, enforcement, market data, the Initiative 440 and 441 vote on online sports betting, and replaced the unsourced advertising block.
regulator.licenceRegisterUrl, complaintsUrl, established, reportsTo, secondaryAuthorities, sourceIds changed from previous to updated
Full reverification against the Wet op de kansspelen, the Wet op de kansspelbelasting, the Remote Gambling Decree and Regulation, the advertising decrees on wetten.overheid.nl, Kamerstuk 24 557 nr. 282, the Council of State judgment of 16 September 2026 and Ksa publications, 2026-09-23. The 37.8% gambling tax is now in force (no longer scheduled), and licensing terms, player protection limits, payments, enforcement, pending legislation, case law and 2025 market data were added; tier 3 and 4 sources were replaced with primary ones.
statusMatrix changed from previous to updated
Full reverification against the Wet op de kansspelen, the Wet op de kansspelbelasting, the Remote Gambling Decree and Regulation, the advertising decrees on wetten.overheid.nl, Kamerstuk 24 557 nr. 282, the Council of State judgment of 16 September 2026 and Ksa publications, 2026-09-23. The 37.8% gambling tax is now in force (no longer scheduled), and licensing terms, player protection limits, payments, enforcement, pending legislation, case law and 2025 market data were added; tier 3 and 4 sources were replaced with primary ones.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation, caseLaw changed from previous to updated
Full reverification against the Wet op de kansspelen, the Wet op de kansspelbelasting, the Remote Gambling Decree and Regulation, the advertising decrees on wetten.overheid.nl, Kamerstuk 24 557 nr. 282, the Council of State judgment of 16 September 2026 and Ksa publications, 2026-09-23. The 37.8% gambling tax is now in force (no longer scheduled), and licensing terms, player protection limits, payments, enforcement, pending legislation, case law and 2025 market data were added; tier 3 and 4 sources were replaced with primary ones.
licensing changed from previous to updated
Full reverification against the Wet op de kansspelen, the Wet op de kansspelbelasting, the Remote Gambling Decree and Regulation, the advertising decrees on wetten.overheid.nl, Kamerstuk 24 557 nr. 282, the Council of State judgment of 16 September 2026 and Ksa publications, 2026-09-23. The 37.8% gambling tax is now in force (no longer scheduled), and licensing terms, player protection limits, payments, enforcement, pending legislation, case law and 2025 market data were added; tier 3 and 4 sources were replaced with primary ones.
taxation changed from previous to updated
Full reverification against the Wet op de kansspelen, the Wet op de kansspelbelasting, the Remote Gambling Decree and Regulation, the advertising decrees on wetten.overheid.nl, Kamerstuk 24 557 nr. 282, the Council of State judgment of 16 September 2026 and Ksa publications, 2026-09-23. The 37.8% gambling tax is now in force (no longer scheduled), and licensing terms, player protection limits, payments, enforcement, pending legislation, case law and 2025 market data were added; tier 3 and 4 sources were replaced with primary ones.
compliance changed from previous to updated
Full reverification against the Wet op de kansspelen, the Wet op de kansspelbelasting, the Remote Gambling Decree and Regulation, the advertising decrees on wetten.overheid.nl, Kamerstuk 24 557 nr. 282, the Council of State judgment of 16 September 2026 and Ksa publications, 2026-09-23. The 37.8% gambling tax is now in force (no longer scheduled), and licensing terms, player protection limits, payments, enforcement, pending legislation, case law and 2025 market data were added; tier 3 and 4 sources were replaced with primary ones.
advertising changed from previous to updated
Full reverification against the Wet op de kansspelen, the Wet op de kansspelbelasting, the Remote Gambling Decree and Regulation, the advertising decrees on wetten.overheid.nl, Kamerstuk 24 557 nr. 282, the Council of State judgment of 16 September 2026 and Ksa publications, 2026-09-23. The 37.8% gambling tax is now in force (no longer scheduled), and licensing terms, player protection limits, payments, enforcement, pending legislation, case law and 2025 market data were added; tier 3 and 4 sources were replaced with primary ones.
payments changed from absent to populated
Full reverification against the Wet op de kansspelen, the Wet op de kansspelbelasting, the Remote Gambling Decree and Regulation, the advertising decrees on wetten.overheid.nl, Kamerstuk 24 557 nr. 282, the Council of State judgment of 16 September 2026 and Ksa publications, 2026-09-23. The 37.8% gambling tax is now in force (no longer scheduled), and licensing terms, player protection limits, payments, enforcement, pending legislation, case law and 2025 market data were added; tier 3 and 4 sources were replaced with primary ones.
enforcement changed from absent to populated
Full reverification against the Wet op de kansspelen, the Wet op de kansspelbelasting, the Remote Gambling Decree and Regulation, the advertising decrees on wetten.overheid.nl, Kamerstuk 24 557 nr. 282, the Council of State judgment of 16 September 2026 and Ksa publications, 2026-09-23. The 37.8% gambling tax is now in force (no longer scheduled), and licensing terms, player protection limits, payments, enforcement, pending legislation, case law and 2025 market data were added; tier 3 and 4 sources were replaced with primary ones.
marketData changed from previous to updated
Full reverification against the Wet op de kansspelen, the Wet op de kansspelbelasting, the Remote Gambling Decree and Regulation, the advertising decrees on wetten.overheid.nl, Kamerstuk 24 557 nr. 282, the Council of State judgment of 16 September 2026 and Ksa publications, 2026-09-23. The 37.8% gambling tax is now in force (no longer scheduled), and licensing terms, player protection limits, payments, enforcement, pending legislation, case law and 2025 market data were added; tier 3 and 4 sources were replaced with primary ones.
editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated
Full reverification against the Wet op de kansspelen, the Wet op de kansspelbelasting, the Remote Gambling Decree and Regulation, the advertising decrees on wetten.overheid.nl, Kamerstuk 24 557 nr. 282, the Council of State judgment of 16 September 2026 and Ksa publications, 2026-09-23. The 37.8% gambling tax is now in force (no longer scheduled), and licensing terms, player protection limits, payments, enforcement, pending legislation, case law and 2025 market data were added; tier 3 and 4 sources were replaced with primary ones.
sources changed from previous to updated
Full reverification against the Wet op de kansspelen, the Wet op de kansspelbelasting, the Remote Gambling Decree and Regulation, the advertising decrees on wetten.overheid.nl, Kamerstuk 24 557 nr. 282, the Council of State judgment of 16 September 2026 and Ksa publications, 2026-09-23. The 37.8% gambling tax is now in force (no longer scheduled), and licensing terms, player protection limits, payments, enforcement, pending legislation, case law and 2025 market data were added; tier 3 and 4 sources were replaced with primary ones.
regulator.name, website, established, reportsTo, secondaryAuthorities, sourceIds changed from previous to updated
Rebuilt from the consolidated Gaming Control Act (to 13 March 2026) and its seven regulations, read from Internet Archive captures because laws.gnb.ca blocks fetches, Bill 10 (Royal Assent 12 December 2025), the Justice and Public Safety 2024-25 annual report, the NBLGC 2023-24 report and audited statements, the Atlantic Lottery 2024-25 report, Criminal Code s.207, Bills C-218 and S-211 and SCC docket 42141, 2026-09-23. Corrected the Registrar's appointment and branch, added fees, penalties, casino revenue splits, advertising, payments, enforcement and case law, and removed an online GGR figure that was NBLGC's profit share, not GGR.
statusMatrix changed from previous to updated
Rebuilt from the consolidated Gaming Control Act (to 13 March 2026) and its seven regulations, read from Internet Archive captures because laws.gnb.ca blocks fetches, Bill 10 (Royal Assent 12 December 2025), the Justice and Public Safety 2024-25 annual report, the NBLGC 2023-24 report and audited statements, the Atlantic Lottery 2024-25 report, Criminal Code s.207, Bills C-218 and S-211 and SCC docket 42141, 2026-09-23. Corrected the Registrar's appointment and branch, added fees, penalties, casino revenue splits, advertising, payments, enforcement and case law, and removed an online GGR figure that was NBLGC's profit share, not GGR.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation, caseLaw changed from previous to updated
Rebuilt from the consolidated Gaming Control Act (to 13 March 2026) and its seven regulations, read from Internet Archive captures because laws.gnb.ca blocks fetches, Bill 10 (Royal Assent 12 December 2025), the Justice and Public Safety 2024-25 annual report, the NBLGC 2023-24 report and audited statements, the Atlantic Lottery 2024-25 report, Criminal Code s.207, Bills C-218 and S-211 and SCC docket 42141, 2026-09-23. Corrected the Registrar's appointment and branch, added fees, penalties, casino revenue splits, advertising, payments, enforcement and case law, and removed an online GGR figure that was NBLGC's profit share, not GGR.
licensing changed from previous to updated
Rebuilt from the consolidated Gaming Control Act (to 13 March 2026) and its seven regulations, read from Internet Archive captures because laws.gnb.ca blocks fetches, Bill 10 (Royal Assent 12 December 2025), the Justice and Public Safety 2024-25 annual report, the NBLGC 2023-24 report and audited statements, the Atlantic Lottery 2024-25 report, Criminal Code s.207, Bills C-218 and S-211 and SCC docket 42141, 2026-09-23. Corrected the Registrar's appointment and branch, added fees, penalties, casino revenue splits, advertising, payments, enforcement and case law, and removed an online GGR figure that was NBLGC's profit share, not GGR.
taxation.taxBase, earmarkedLevies, vatTreatment, sourceIds changed from previous to updated
Rebuilt from the consolidated Gaming Control Act (to 13 March 2026) and its seven regulations, read from Internet Archive captures because laws.gnb.ca blocks fetches, Bill 10 (Royal Assent 12 December 2025), the Justice and Public Safety 2024-25 annual report, the NBLGC 2023-24 report and audited statements, the Atlantic Lottery 2024-25 report, Criminal Code s.207, Bills C-218 and S-211 and SCC docket 42141, 2026-09-23. Corrected the Registrar's appointment and branch, added fees, penalties, casino revenue splits, advertising, payments, enforcement and case law, and removed an online GGR figure that was NBLGC's profit share, not GGR.
compliance changed from previous to updated
Rebuilt from the consolidated Gaming Control Act (to 13 March 2026) and its seven regulations, read from Internet Archive captures because laws.gnb.ca blocks fetches, Bill 10 (Royal Assent 12 December 2025), the Justice and Public Safety 2024-25 annual report, the NBLGC 2023-24 report and audited statements, the Atlantic Lottery 2024-25 report, Criminal Code s.207, Bills C-218 and S-211 and SCC docket 42141, 2026-09-23. Corrected the Registrar's appointment and branch, added fees, penalties, casino revenue splits, advertising, payments, enforcement and case law, and removed an online GGR figure that was NBLGC's profit share, not GGR.
advertising changed from absent to populated
Rebuilt from the consolidated Gaming Control Act (to 13 March 2026) and its seven regulations, read from Internet Archive captures because laws.gnb.ca blocks fetches, Bill 10 (Royal Assent 12 December 2025), the Justice and Public Safety 2024-25 annual report, the NBLGC 2023-24 report and audited statements, the Atlantic Lottery 2024-25 report, Criminal Code s.207, Bills C-218 and S-211 and SCC docket 42141, 2026-09-23. Corrected the Registrar's appointment and branch, added fees, penalties, casino revenue splits, advertising, payments, enforcement and case law, and removed an online GGR figure that was NBLGC's profit share, not GGR.
payments changed from absent to populated
Rebuilt from the consolidated Gaming Control Act (to 13 March 2026) and its seven regulations, read from Internet Archive captures because laws.gnb.ca blocks fetches, Bill 10 (Royal Assent 12 December 2025), the Justice and Public Safety 2024-25 annual report, the NBLGC 2023-24 report and audited statements, the Atlantic Lottery 2024-25 report, Criminal Code s.207, Bills C-218 and S-211 and SCC docket 42141, 2026-09-23. Corrected the Registrar's appointment and branch, added fees, penalties, casino revenue splits, advertising, payments, enforcement and case law, and removed an online GGR figure that was NBLGC's profit share, not GGR.
enforcement changed from absent to populated
Rebuilt from the consolidated Gaming Control Act (to 13 March 2026) and its seven regulations, read from Internet Archive captures because laws.gnb.ca blocks fetches, Bill 10 (Royal Assent 12 December 2025), the Justice and Public Safety 2024-25 annual report, the NBLGC 2023-24 report and audited statements, the Atlantic Lottery 2024-25 report, Criminal Code s.207, Bills C-218 and S-211 and SCC docket 42141, 2026-09-23. Corrected the Registrar's appointment and branch, added fees, penalties, casino revenue splits, advertising, payments, enforcement and case law, and removed an online GGR figure that was NBLGC's profit share, not GGR.
marketData.onlineGgr, year, perVerticalGgr, channelisationMethod, onlineShareOfTotalGambling, sourceIds changed from previous to updated
Rebuilt from the consolidated Gaming Control Act (to 13 March 2026) and its seven regulations, read from Internet Archive captures because laws.gnb.ca blocks fetches, Bill 10 (Royal Assent 12 December 2025), the Justice and Public Safety 2024-25 annual report, the NBLGC 2023-24 report and audited statements, the Atlantic Lottery 2024-25 report, Criminal Code s.207, Bills C-218 and S-211 and SCC docket 42141, 2026-09-23. Corrected the Registrar's appointment and branch, added fees, penalties, casino revenue splits, advertising, payments, enforcement and case law, and removed an online GGR figure that was NBLGC's profit share, not GGR.
editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated
Rebuilt from the consolidated Gaming Control Act (to 13 March 2026) and its seven regulations, read from Internet Archive captures because laws.gnb.ca blocks fetches, Bill 10 (Royal Assent 12 December 2025), the Justice and Public Safety 2024-25 annual report, the NBLGC 2023-24 report and audited statements, the Atlantic Lottery 2024-25 report, Criminal Code s.207, Bills C-218 and S-211 and SCC docket 42141, 2026-09-23. Corrected the Registrar's appointment and branch, added fees, penalties, casino revenue splits, advertising, payments, enforcement and case law, and removed an online GGR figure that was NBLGC's profit share, not GGR.
sources changed from previous to updated
Rebuilt from the consolidated Gaming Control Act (to 13 March 2026) and its seven regulations, read from Internet Archive captures because laws.gnb.ca blocks fetches, Bill 10 (Royal Assent 12 December 2025), the Justice and Public Safety 2024-25 annual report, the NBLGC 2023-24 report and audited statements, the Atlantic Lottery 2024-25 report, Criminal Code s.207, Bills C-218 and S-211 and SCC docket 42141, 2026-09-23. Corrected the Registrar's appointment and branch, added fees, penalties, casino revenue splits, advertising, payments, enforcement and case law, and removed an online GGR figure that was NBLGC's profit share, not GGR.
regulator changed from previous to updated
Rebuilt from primary sources, 2026-09-23: Casino Control Act art. 6C and the Sports Wagering Act, N.J.A.C. 13:69O and 13:69C, the DGE fee schedule, permit list, best practices, Director's rulings and 2025 and 2026 revenue reports, the Division of Taxation, the Third Circuit Kalshi opinion and New Jersey's certiorari petition. Tax corrected: 19.75% since 1 July 2025 (P.L.2025, c.66) plus a separate 2.5% investment alternative tax; licensing, compliance, payments, enforcement and market data added; Casino Reports dropped as a source.
statusMatrix changed from previous to updated
Rebuilt from primary sources, 2026-09-23: Casino Control Act art. 6C and the Sports Wagering Act, N.J.A.C. 13:69O and 13:69C, the DGE fee schedule, permit list, best practices, Director's rulings and 2025 and 2026 revenue reports, the Division of Taxation, the Third Circuit Kalshi opinion and New Jersey's certiorari petition. Tax corrected: 19.75% since 1 July 2025 (P.L.2025, c.66) plus a separate 2.5% investment alternative tax; licensing, compliance, payments, enforcement and market data added; Casino Reports dropped as a source.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation, caseLaw changed from previous to updated
Rebuilt from primary sources, 2026-09-23: Casino Control Act art. 6C and the Sports Wagering Act, N.J.A.C. 13:69O and 13:69C, the DGE fee schedule, permit list, best practices, Director's rulings and 2025 and 2026 revenue reports, the Division of Taxation, the Third Circuit Kalshi opinion and New Jersey's certiorari petition. Tax corrected: 19.75% since 1 July 2025 (P.L.2025, c.66) plus a separate 2.5% investment alternative tax; licensing, compliance, payments, enforcement and market data added; Casino Reports dropped as a source.
licensing changed from previous to updated
Rebuilt from primary sources, 2026-09-23: Casino Control Act art. 6C and the Sports Wagering Act, N.J.A.C. 13:69O and 13:69C, the DGE fee schedule, permit list, best practices, Director's rulings and 2025 and 2026 revenue reports, the Division of Taxation, the Third Circuit Kalshi opinion and New Jersey's certiorari petition. Tax corrected: 19.75% since 1 July 2025 (P.L.2025, c.66) plus a separate 2.5% investment alternative tax; licensing, compliance, payments, enforcement and market data added; Casino Reports dropped as a source.
taxation.taxBase, earmarkedLevies, playerWinningsTax, withholdingMechanism, effectiveDate, sourceIds changed from previous to updated
Rebuilt from primary sources, 2026-09-23: Casino Control Act art. 6C and the Sports Wagering Act, N.J.A.C. 13:69O and 13:69C, the DGE fee schedule, permit list, best practices, Director's rulings and 2025 and 2026 revenue reports, the Division of Taxation, the Third Circuit Kalshi opinion and New Jersey's certiorari petition. Tax corrected: 19.75% since 1 July 2025 (P.L.2025, c.66) plus a separate 2.5% investment alternative tax; licensing, compliance, payments, enforcement and market data added; Casino Reports dropped as a source.
compliance changed from previous to updated
Rebuilt from primary sources, 2026-09-23: Casino Control Act art. 6C and the Sports Wagering Act, N.J.A.C. 13:69O and 13:69C, the DGE fee schedule, permit list, best practices, Director's rulings and 2025 and 2026 revenue reports, the Division of Taxation, the Third Circuit Kalshi opinion and New Jersey's certiorari petition. Tax corrected: 19.75% since 1 July 2025 (P.L.2025, c.66) plus a separate 2.5% investment alternative tax; licensing, compliance, payments, enforcement and market data added; Casino Reports dropped as a source.
advertising changed from previous to updated
Rebuilt from primary sources, 2026-09-23: Casino Control Act art. 6C and the Sports Wagering Act, N.J.A.C. 13:69O and 13:69C, the DGE fee schedule, permit list, best practices, Director's rulings and 2025 and 2026 revenue reports, the Division of Taxation, the Third Circuit Kalshi opinion and New Jersey's certiorari petition. Tax corrected: 19.75% since 1 July 2025 (P.L.2025, c.66) plus a separate 2.5% investment alternative tax; licensing, compliance, payments, enforcement and market data added; Casino Reports dropped as a source.
payments changed from absent to populated
Rebuilt from primary sources, 2026-09-23: Casino Control Act art. 6C and the Sports Wagering Act, N.J.A.C. 13:69O and 13:69C, the DGE fee schedule, permit list, best practices, Director's rulings and 2025 and 2026 revenue reports, the Division of Taxation, the Third Circuit Kalshi opinion and New Jersey's certiorari petition. Tax corrected: 19.75% since 1 July 2025 (P.L.2025, c.66) plus a separate 2.5% investment alternative tax; licensing, compliance, payments, enforcement and market data added; Casino Reports dropped as a source.
enforcement changed from absent to populated
Rebuilt from primary sources, 2026-09-23: Casino Control Act art. 6C and the Sports Wagering Act, N.J.A.C. 13:69O and 13:69C, the DGE fee schedule, permit list, best practices, Director's rulings and 2025 and 2026 revenue reports, the Division of Taxation, the Third Circuit Kalshi opinion and New Jersey's certiorari petition. Tax corrected: 19.75% since 1 July 2025 (P.L.2025, c.66) plus a separate 2.5% investment alternative tax; licensing, compliance, payments, enforcement and market data added; Casino Reports dropped as a source.
marketData changed from absent to populated
Rebuilt from primary sources, 2026-09-23: Casino Control Act art. 6C and the Sports Wagering Act, N.J.A.C. 13:69O and 13:69C, the DGE fee schedule, permit list, best practices, Director's rulings and 2025 and 2026 revenue reports, the Division of Taxation, the Third Circuit Kalshi opinion and New Jersey's certiorari petition. Tax corrected: 19.75% since 1 July 2025 (P.L.2025, c.66) plus a separate 2.5% investment alternative tax; licensing, compliance, payments, enforcement and market data added; Casino Reports dropped as a source.
editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated
Rebuilt from primary sources, 2026-09-23: Casino Control Act art. 6C and the Sports Wagering Act, N.J.A.C. 13:69O and 13:69C, the DGE fee schedule, permit list, best practices, Director's rulings and 2025 and 2026 revenue reports, the Division of Taxation, the Third Circuit Kalshi opinion and New Jersey's certiorari petition. Tax corrected: 19.75% since 1 July 2025 (P.L.2025, c.66) plus a separate 2.5% investment alternative tax; licensing, compliance, payments, enforcement and market data added; Casino Reports dropped as a source.
sources changed from previous to updated
Rebuilt from primary sources, 2026-09-23: Casino Control Act art. 6C and the Sports Wagering Act, N.J.A.C. 13:69O and 13:69C, the DGE fee schedule, permit list, best practices, Director's rulings and 2025 and 2026 revenue reports, the Division of Taxation, the Third Circuit Kalshi opinion and New Jersey's certiorari petition. Tax corrected: 19.75% since 1 July 2025 (P.L.2025, c.66) plus a separate 2.5% investment alternative tax; licensing, compliance, payments, enforcement and market data added; Casino Reports dropped as a source.
regulator.established, reportsTo, secondaryAuthorities, sourceIds changed from previous to updated
Rebuilt 2026-09-23 from the Gaming Control Act and Criminal Code on NMOneSource, 15.1 NMAC on the State Records Center site, the 2015 tribal compact, the Gaming Control Board FY2025 and FY2026 Quick Facts and four quarterly revenue-sharing releases, the Attorney General and the federal dockets. Racetrack gaming tax now quoted from 60-2E-47 (24.8%, returning to 26% on 1 July 2027); compact revenue-share rates, criminal penalties, self-exclusion, advertising, payments and the prediction-market litigation added.
statusMatrix changed from previous to updated
Rebuilt 2026-09-23 from the Gaming Control Act and Criminal Code on NMOneSource, 15.1 NMAC on the State Records Center site, the 2015 tribal compact, the Gaming Control Board FY2025 and FY2026 Quick Facts and four quarterly revenue-sharing releases, the Attorney General and the federal dockets. Racetrack gaming tax now quoted from 60-2E-47 (24.8%, returning to 26% on 1 July 2027); compact revenue-share rates, criminal penalties, self-exclusion, advertising, payments and the prediction-market litigation added.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation, caseLaw changed from previous to updated
Rebuilt 2026-09-23 from the Gaming Control Act and Criminal Code on NMOneSource, 15.1 NMAC on the State Records Center site, the 2015 tribal compact, the Gaming Control Board FY2025 and FY2026 Quick Facts and four quarterly revenue-sharing releases, the Attorney General and the federal dockets. Racetrack gaming tax now quoted from 60-2E-47 (24.8%, returning to 26% on 1 July 2027); compact revenue-share rates, criminal penalties, self-exclusion, advertising, payments and the prediction-market litigation added.
licensing changed from previous to updated
Rebuilt 2026-09-23 from the Gaming Control Act and Criminal Code on NMOneSource, 15.1 NMAC on the State Records Center site, the 2015 tribal compact, the Gaming Control Board FY2025 and FY2026 Quick Facts and four quarterly revenue-sharing releases, the Attorney General and the federal dockets. Racetrack gaming tax now quoted from 60-2E-47 (24.8%, returning to 26% on 1 July 2027); compact revenue-share rates, criminal penalties, self-exclusion, advertising, payments and the prediction-market litigation added.
taxation changed from previous to updated
Rebuilt 2026-09-23 from the Gaming Control Act and Criminal Code on NMOneSource, 15.1 NMAC on the State Records Center site, the 2015 tribal compact, the Gaming Control Board FY2025 and FY2026 Quick Facts and four quarterly revenue-sharing releases, the Attorney General and the federal dockets. Racetrack gaming tax now quoted from 60-2E-47 (24.8%, returning to 26% on 1 July 2027); compact revenue-share rates, criminal penalties, self-exclusion, advertising, payments and the prediction-market litigation added.
compliance changed from previous to updated
Rebuilt 2026-09-23 from the Gaming Control Act and Criminal Code on NMOneSource, 15.1 NMAC on the State Records Center site, the 2015 tribal compact, the Gaming Control Board FY2025 and FY2026 Quick Facts and four quarterly revenue-sharing releases, the Attorney General and the federal dockets. Racetrack gaming tax now quoted from 60-2E-47 (24.8%, returning to 26% on 1 July 2027); compact revenue-share rates, criminal penalties, self-exclusion, advertising, payments and the prediction-market litigation added.
advertising changed from absent to populated
Rebuilt 2026-09-23 from the Gaming Control Act and Criminal Code on NMOneSource, 15.1 NMAC on the State Records Center site, the 2015 tribal compact, the Gaming Control Board FY2025 and FY2026 Quick Facts and four quarterly revenue-sharing releases, the Attorney General and the federal dockets. Racetrack gaming tax now quoted from 60-2E-47 (24.8%, returning to 26% on 1 July 2027); compact revenue-share rates, criminal penalties, self-exclusion, advertising, payments and the prediction-market litigation added.
payments changed from absent to populated
Rebuilt 2026-09-23 from the Gaming Control Act and Criminal Code on NMOneSource, 15.1 NMAC on the State Records Center site, the 2015 tribal compact, the Gaming Control Board FY2025 and FY2026 Quick Facts and four quarterly revenue-sharing releases, the Attorney General and the federal dockets. Racetrack gaming tax now quoted from 60-2E-47 (24.8%, returning to 26% on 1 July 2027); compact revenue-share rates, criminal penalties, self-exclusion, advertising, payments and the prediction-market litigation added.
enforcement changed from absent to populated
Rebuilt 2026-09-23 from the Gaming Control Act and Criminal Code on NMOneSource, 15.1 NMAC on the State Records Center site, the 2015 tribal compact, the Gaming Control Board FY2025 and FY2026 Quick Facts and four quarterly revenue-sharing releases, the Attorney General and the federal dockets. Racetrack gaming tax now quoted from 60-2E-47 (24.8%, returning to 26% on 1 July 2027); compact revenue-share rates, criminal penalties, self-exclusion, advertising, payments and the prediction-market litigation added.
marketData.channelisationMethod, sourceIds changed from previous to updated
Rebuilt 2026-09-23 from the Gaming Control Act and Criminal Code on NMOneSource, 15.1 NMAC on the State Records Center site, the 2015 tribal compact, the Gaming Control Board FY2025 and FY2026 Quick Facts and four quarterly revenue-sharing releases, the Attorney General and the federal dockets. Racetrack gaming tax now quoted from 60-2E-47 (24.8%, returning to 26% on 1 July 2027); compact revenue-share rates, criminal penalties, self-exclusion, advertising, payments and the prediction-market litigation added.
editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated
Rebuilt 2026-09-23 from the Gaming Control Act and Criminal Code on NMOneSource, 15.1 NMAC on the State Records Center site, the 2015 tribal compact, the Gaming Control Board FY2025 and FY2026 Quick Facts and four quarterly revenue-sharing releases, the Attorney General and the federal dockets. Racetrack gaming tax now quoted from 60-2E-47 (24.8%, returning to 26% on 1 July 2027); compact revenue-share rates, criminal penalties, self-exclusion, advertising, payments and the prediction-market litigation added.
sources changed from previous to updated
Rebuilt 2026-09-23 from the Gaming Control Act and Criminal Code on NMOneSource, 15.1 NMAC on the State Records Center site, the 2015 tribal compact, the Gaming Control Board FY2025 and FY2026 Quick Facts and four quarterly revenue-sharing releases, the Attorney General and the federal dockets. Racetrack gaming tax now quoted from 60-2E-47 (24.8%, returning to 26% on 1 July 2027); compact revenue-share rates, criminal penalties, self-exclusion, advertising, payments and the prediction-market litigation added.
regulator changed from previous to updated
Full reverification against the Betting and Racing Act 1998, Betting Tax Act 2001, Totalizator Act 1997, Casino Control Act 1992, Gaming Machines Act 2001 and Unlawful Gambling Act 1998 on NSW Legislation, the Interactive Gambling Act 2001 and Gambling Reform Act 2026 on the Federal Register, Liquor & Gaming NSW, Revenue NSW, NICC, ACMA and AUSTRAC publications and QGSO Australian Gambling Statistics (41st edition), 2026-09-23. All twelve blocks now filled: NSW inducement, direct marketing and account rules, 15% point of consumption tax, gaming machine tax, casino enforcement, the 25 August 2026 NSW Gaming Reform Package and 2024-25 expenditure data added; the Interactive Gambling Act link, which pointed to a different Act, corrected; the uncorroborated Transport for NSW detail replaced with the NSW Government statement of the ban.
statusMatrix changed from previous to updated
Full reverification against the Betting and Racing Act 1998, Betting Tax Act 2001, Totalizator Act 1997, Casino Control Act 1992, Gaming Machines Act 2001 and Unlawful Gambling Act 1998 on NSW Legislation, the Interactive Gambling Act 2001 and Gambling Reform Act 2026 on the Federal Register, Liquor & Gaming NSW, Revenue NSW, NICC, ACMA and AUSTRAC publications and QGSO Australian Gambling Statistics (41st edition), 2026-09-23. All twelve blocks now filled: NSW inducement, direct marketing and account rules, 15% point of consumption tax, gaming machine tax, casino enforcement, the 25 August 2026 NSW Gaming Reform Package and 2024-25 expenditure data added; the Interactive Gambling Act link, which pointed to a different Act, corrected; the uncorroborated Transport for NSW detail replaced with the NSW Government statement of the ban.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation changed from previous to updated
Full reverification against the Betting and Racing Act 1998, Betting Tax Act 2001, Totalizator Act 1997, Casino Control Act 1992, Gaming Machines Act 2001 and Unlawful Gambling Act 1998 on NSW Legislation, the Interactive Gambling Act 2001 and Gambling Reform Act 2026 on the Federal Register, Liquor & Gaming NSW, Revenue NSW, NICC, ACMA and AUSTRAC publications and QGSO Australian Gambling Statistics (41st edition), 2026-09-23. All twelve blocks now filled: NSW inducement, direct marketing and account rules, 15% point of consumption tax, gaming machine tax, casino enforcement, the 25 August 2026 NSW Gaming Reform Package and 2024-25 expenditure data added; the Interactive Gambling Act link, which pointed to a different Act, corrected; the uncorroborated Transport for NSW detail replaced with the NSW Government statement of the ban.
licensing changed from absent to populated
Full reverification against the Betting and Racing Act 1998, Betting Tax Act 2001, Totalizator Act 1997, Casino Control Act 1992, Gaming Machines Act 2001 and Unlawful Gambling Act 1998 on NSW Legislation, the Interactive Gambling Act 2001 and Gambling Reform Act 2026 on the Federal Register, Liquor & Gaming NSW, Revenue NSW, NICC, ACMA and AUSTRAC publications and QGSO Australian Gambling Statistics (41st edition), 2026-09-23. All twelve blocks now filled: NSW inducement, direct marketing and account rules, 15% point of consumption tax, gaming machine tax, casino enforcement, the 25 August 2026 NSW Gaming Reform Package and 2024-25 expenditure data added; the Interactive Gambling Act link, which pointed to a different Act, corrected; the uncorroborated Transport for NSW detail replaced with the NSW Government statement of the ban.
taxation changed from absent to populated
Full reverification against the Betting and Racing Act 1998, Betting Tax Act 2001, Totalizator Act 1997, Casino Control Act 1992, Gaming Machines Act 2001 and Unlawful Gambling Act 1998 on NSW Legislation, the Interactive Gambling Act 2001 and Gambling Reform Act 2026 on the Federal Register, Liquor & Gaming NSW, Revenue NSW, NICC, ACMA and AUSTRAC publications and QGSO Australian Gambling Statistics (41st edition), 2026-09-23. All twelve blocks now filled: NSW inducement, direct marketing and account rules, 15% point of consumption tax, gaming machine tax, casino enforcement, the 25 August 2026 NSW Gaming Reform Package and 2024-25 expenditure data added; the Interactive Gambling Act link, which pointed to a different Act, corrected; the uncorroborated Transport for NSW detail replaced with the NSW Government statement of the ban.
compliance changed from absent to populated
Full reverification against the Betting and Racing Act 1998, Betting Tax Act 2001, Totalizator Act 1997, Casino Control Act 1992, Gaming Machines Act 2001 and Unlawful Gambling Act 1998 on NSW Legislation, the Interactive Gambling Act 2001 and Gambling Reform Act 2026 on the Federal Register, Liquor & Gaming NSW, Revenue NSW, NICC, ACMA and AUSTRAC publications and QGSO Australian Gambling Statistics (41st edition), 2026-09-23. All twelve blocks now filled: NSW inducement, direct marketing and account rules, 15% point of consumption tax, gaming machine tax, casino enforcement, the 25 August 2026 NSW Gaming Reform Package and 2024-25 expenditure data added; the Interactive Gambling Act link, which pointed to a different Act, corrected; the uncorroborated Transport for NSW detail replaced with the NSW Government statement of the ban.