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 21 of 39.
advertising 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.
payments 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.
enforcement 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.
marketData 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.
editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq 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.
sources 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.
regulator.website, licenceRegisterUrl, reportsTo, secondaryAuthorities, sourceIds changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the Racing Law (ss.102, 1012, 1332, 1341, 1363, 1367, 1367-a, 1404, 1407), the constitution, Penal Law art. 225, 9 NYCRR Parts 5325 to 5330 and 5600, Chapter 605 of 2025 and Chapter 423 of 2024, Commission revenue reports, violations and settlements, the Kalshi court papers and Attorney General actions. Licensing, compliance, payments, enforcement and market data added; the 51% rate is now sourced to the Commission; the tier 3 PlayNY and SportsLine sources are dropped; online poker, fantasy sports, horse racing, sweepstakes and prediction markets added to the status matrix.
statusMatrix changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the Racing Law (ss.102, 1012, 1332, 1341, 1363, 1367, 1367-a, 1404, 1407), the constitution, Penal Law art. 225, 9 NYCRR Parts 5325 to 5330 and 5600, Chapter 605 of 2025 and Chapter 423 of 2024, Commission revenue reports, violations and settlements, the Kalshi court papers and Attorney General actions. Licensing, compliance, payments, enforcement and market data added; the 51% rate is now sourced to the Commission; the tier 3 PlayNY and SportsLine sources are dropped; online poker, fantasy sports, horse racing, sweepstakes and prediction markets added to the status matrix.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation, caseLaw changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the Racing Law (ss.102, 1012, 1332, 1341, 1363, 1367, 1367-a, 1404, 1407), the constitution, Penal Law art. 225, 9 NYCRR Parts 5325 to 5330 and 5600, Chapter 605 of 2025 and Chapter 423 of 2024, Commission revenue reports, violations and settlements, the Kalshi court papers and Attorney General actions. Licensing, compliance, payments, enforcement and market data added; the 51% rate is now sourced to the Commission; the tier 3 PlayNY and SportsLine sources are dropped; online poker, fantasy sports, horse racing, sweepstakes and prediction markets added to the status matrix.
licensing changed from absent to populated
Rebuilt from primary sources, 2026-09-23: the Racing Law (ss.102, 1012, 1332, 1341, 1363, 1367, 1367-a, 1404, 1407), the constitution, Penal Law art. 225, 9 NYCRR Parts 5325 to 5330 and 5600, Chapter 605 of 2025 and Chapter 423 of 2024, Commission revenue reports, violations and settlements, the Kalshi court papers and Attorney General actions. Licensing, compliance, payments, enforcement and market data added; the 51% rate is now sourced to the Commission; the tier 3 PlayNY and SportsLine sources are dropped; online poker, fantasy sports, horse racing, sweepstakes and prediction markets added to the status matrix.
taxation.taxBase, earmarkedLevies, playerWinningsTax, withholdingMechanism, effectiveDate, sourceIds changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the Racing Law (ss.102, 1012, 1332, 1341, 1363, 1367, 1367-a, 1404, 1407), the constitution, Penal Law art. 225, 9 NYCRR Parts 5325 to 5330 and 5600, Chapter 605 of 2025 and Chapter 423 of 2024, Commission revenue reports, violations and settlements, the Kalshi court papers and Attorney General actions. Licensing, compliance, payments, enforcement and market data added; the 51% rate is now sourced to the Commission; the tier 3 PlayNY and SportsLine sources are dropped; online poker, fantasy sports, horse racing, sweepstakes and prediction markets added to the status matrix.
compliance changed from absent to populated
Rebuilt from primary sources, 2026-09-23: the Racing Law (ss.102, 1012, 1332, 1341, 1363, 1367, 1367-a, 1404, 1407), the constitution, Penal Law art. 225, 9 NYCRR Parts 5325 to 5330 and 5600, Chapter 605 of 2025 and Chapter 423 of 2024, Commission revenue reports, violations and settlements, the Kalshi court papers and Attorney General actions. Licensing, compliance, payments, enforcement and market data added; the 51% rate is now sourced to the Commission; the tier 3 PlayNY and SportsLine sources are dropped; online poker, fantasy sports, horse racing, sweepstakes and prediction markets added to the status matrix.
advertising changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the Racing Law (ss.102, 1012, 1332, 1341, 1363, 1367, 1367-a, 1404, 1407), the constitution, Penal Law art. 225, 9 NYCRR Parts 5325 to 5330 and 5600, Chapter 605 of 2025 and Chapter 423 of 2024, Commission revenue reports, violations and settlements, the Kalshi court papers and Attorney General actions. Licensing, compliance, payments, enforcement and market data added; the 51% rate is now sourced to the Commission; the tier 3 PlayNY and SportsLine sources are dropped; online poker, fantasy sports, horse racing, sweepstakes and prediction markets added to the status matrix.
payments changed from absent to populated
Rebuilt from primary sources, 2026-09-23: the Racing Law (ss.102, 1012, 1332, 1341, 1363, 1367, 1367-a, 1404, 1407), the constitution, Penal Law art. 225, 9 NYCRR Parts 5325 to 5330 and 5600, Chapter 605 of 2025 and Chapter 423 of 2024, Commission revenue reports, violations and settlements, the Kalshi court papers and Attorney General actions. Licensing, compliance, payments, enforcement and market data added; the 51% rate is now sourced to the Commission; the tier 3 PlayNY and SportsLine sources are dropped; online poker, fantasy sports, horse racing, sweepstakes and prediction markets added to the status matrix.
enforcement changed from absent to populated
Rebuilt from primary sources, 2026-09-23: the Racing Law (ss.102, 1012, 1332, 1341, 1363, 1367, 1367-a, 1404, 1407), the constitution, Penal Law art. 225, 9 NYCRR Parts 5325 to 5330 and 5600, Chapter 605 of 2025 and Chapter 423 of 2024, Commission revenue reports, violations and settlements, the Kalshi court papers and Attorney General actions. Licensing, compliance, payments, enforcement and market data added; the 51% rate is now sourced to the Commission; the tier 3 PlayNY and SportsLine sources are dropped; online poker, fantasy sports, horse racing, sweepstakes and prediction markets added to the status matrix.
marketData changed from absent to populated
Rebuilt from primary sources, 2026-09-23: the Racing Law (ss.102, 1012, 1332, 1341, 1363, 1367, 1367-a, 1404, 1407), the constitution, Penal Law art. 225, 9 NYCRR Parts 5325 to 5330 and 5600, Chapter 605 of 2025 and Chapter 423 of 2024, Commission revenue reports, violations and settlements, the Kalshi court papers and Attorney General actions. Licensing, compliance, payments, enforcement and market data added; the 51% rate is now sourced to the Commission; the tier 3 PlayNY and SportsLine sources are dropped; online poker, fantasy sports, horse racing, sweepstakes and prediction markets added to the status matrix.
editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the Racing Law (ss.102, 1012, 1332, 1341, 1363, 1367, 1367-a, 1404, 1407), the constitution, Penal Law art. 225, 9 NYCRR Parts 5325 to 5330 and 5600, Chapter 605 of 2025 and Chapter 423 of 2024, Commission revenue reports, violations and settlements, the Kalshi court papers and Attorney General actions. Licensing, compliance, payments, enforcement and market data added; the 51% rate is now sourced to the Commission; the tier 3 PlayNY and SportsLine sources are dropped; online poker, fantasy sports, horse racing, sweepstakes and prediction markets added to the status matrix.
sources changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the Racing Law (ss.102, 1012, 1332, 1341, 1363, 1367, 1367-a, 1404, 1407), the constitution, Penal Law art. 225, 9 NYCRR Parts 5325 to 5330 and 5600, Chapter 605 of 2025 and Chapter 423 of 2024, Commission revenue reports, violations and settlements, the Kalshi court papers and Attorney General actions. Licensing, compliance, payments, enforcement and market data added; the 51% rate is now sourced to the Commission; the tier 3 PlayNY and SportsLine sources are dropped; online poker, fantasy sports, horse racing, sweepstakes and prediction markets added to the status matrix.
regulator.type, reportsTo, secondaryAuthorities, sourceIds changed from previous to updated
Full reverification against the Online Casino Gambling Act 2026, the Online Casino Gambling Regulations 2026, the Minimum Standards 2026, the Gambling Act 2003, the Racing Industry Act 2020, Gaming Duties Act 1971 Part 2C, the Problem Gambling Levy Regulations 2025, DIA and Inland Revenue pages, 2026-09-23. Act name corrected from 2025 to 2026 (2026 No 14, assent 28 April 2026); the 1.24% problem gambling levy has applied to online casino operators since 1 May 2026, not 1 December 2026; sponsorship, endorsements and affiliate arrangements are banned outright; tax detail moved from a law firm note to the statutes; licensing, compliance, payments, enforcement and timeline added.
statusMatrix changed from previous to updated
Full reverification against the Online Casino Gambling Act 2026, the Online Casino Gambling Regulations 2026, the Minimum Standards 2026, the Gambling Act 2003, the Racing Industry Act 2020, Gaming Duties Act 1971 Part 2C, the Problem Gambling Levy Regulations 2025, DIA and Inland Revenue pages, 2026-09-23. Act name corrected from 2025 to 2026 (2026 No 14, assent 28 April 2026); the 1.24% problem gambling levy has applied to online casino operators since 1 May 2026, not 1 December 2026; sponsorship, endorsements and affiliate arrangements are banned outright; tax detail moved from a law firm note to the statutes; licensing, compliance, payments, enforcement and timeline added.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation, caseLaw changed from previous to updated
Full reverification against the Online Casino Gambling Act 2026, the Online Casino Gambling Regulations 2026, the Minimum Standards 2026, the Gambling Act 2003, the Racing Industry Act 2020, Gaming Duties Act 1971 Part 2C, the Problem Gambling Levy Regulations 2025, DIA and Inland Revenue pages, 2026-09-23. Act name corrected from 2025 to 2026 (2026 No 14, assent 28 April 2026); the 1.24% problem gambling levy has applied to online casino operators since 1 May 2026, not 1 December 2026; sponsorship, endorsements and affiliate arrangements are banned outright; tax detail moved from a law firm note to the statutes; licensing, compliance, payments, enforcement and timeline added.
licensing changed from previous to updated
Full reverification against the Online Casino Gambling Act 2026, the Online Casino Gambling Regulations 2026, the Minimum Standards 2026, the Gambling Act 2003, the Racing Industry Act 2020, Gaming Duties Act 1971 Part 2C, the Problem Gambling Levy Regulations 2025, DIA and Inland Revenue pages, 2026-09-23. Act name corrected from 2025 to 2026 (2026 No 14, assent 28 April 2026); the 1.24% problem gambling levy has applied to online casino operators since 1 May 2026, not 1 December 2026; sponsorship, endorsements and affiliate arrangements are banned outright; tax detail moved from a law firm note to the statutes; licensing, compliance, payments, enforcement and timeline added.
taxation.taxBase, earmarkedLevies, effectiveDate, scheduledChanges, vatTreatment, sourceIds changed from previous to updated
Full reverification against the Online Casino Gambling Act 2026, the Online Casino Gambling Regulations 2026, the Minimum Standards 2026, the Gambling Act 2003, the Racing Industry Act 2020, Gaming Duties Act 1971 Part 2C, the Problem Gambling Levy Regulations 2025, DIA and Inland Revenue pages, 2026-09-23. Act name corrected from 2025 to 2026 (2026 No 14, assent 28 April 2026); the 1.24% problem gambling levy has applied to online casino operators since 1 May 2026, not 1 December 2026; sponsorship, endorsements and affiliate arrangements are banned outright; tax detail moved from a law firm note to the statutes; licensing, compliance, payments, enforcement and timeline added.
compliance changed from absent to populated
Full reverification against the Online Casino Gambling Act 2026, the Online Casino Gambling Regulations 2026, the Minimum Standards 2026, the Gambling Act 2003, the Racing Industry Act 2020, Gaming Duties Act 1971 Part 2C, the Problem Gambling Levy Regulations 2025, DIA and Inland Revenue pages, 2026-09-23. Act name corrected from 2025 to 2026 (2026 No 14, assent 28 April 2026); the 1.24% problem gambling levy has applied to online casino operators since 1 May 2026, not 1 December 2026; sponsorship, endorsements and affiliate arrangements are banned outright; tax detail moved from a law firm note to the statutes; licensing, compliance, payments, enforcement and timeline added.
advertising changed from previous to updated
Full reverification against the Online Casino Gambling Act 2026, the Online Casino Gambling Regulations 2026, the Minimum Standards 2026, the Gambling Act 2003, the Racing Industry Act 2020, Gaming Duties Act 1971 Part 2C, the Problem Gambling Levy Regulations 2025, DIA and Inland Revenue pages, 2026-09-23. Act name corrected from 2025 to 2026 (2026 No 14, assent 28 April 2026); the 1.24% problem gambling levy has applied to online casino operators since 1 May 2026, not 1 December 2026; sponsorship, endorsements and affiliate arrangements are banned outright; tax detail moved from a law firm note to the statutes; licensing, compliance, payments, enforcement and timeline added.
payments changed from absent to populated
Full reverification against the Online Casino Gambling Act 2026, the Online Casino Gambling Regulations 2026, the Minimum Standards 2026, the Gambling Act 2003, the Racing Industry Act 2020, Gaming Duties Act 1971 Part 2C, the Problem Gambling Levy Regulations 2025, DIA and Inland Revenue pages, 2026-09-23. Act name corrected from 2025 to 2026 (2026 No 14, assent 28 April 2026); the 1.24% problem gambling levy has applied to online casino operators since 1 May 2026, not 1 December 2026; sponsorship, endorsements and affiliate arrangements are banned outright; tax detail moved from a law firm note to the statutes; licensing, compliance, payments, enforcement and timeline added.
enforcement changed from absent to populated
Full reverification against the Online Casino Gambling Act 2026, the Online Casino Gambling Regulations 2026, the Minimum Standards 2026, the Gambling Act 2003, the Racing Industry Act 2020, Gaming Duties Act 1971 Part 2C, the Problem Gambling Levy Regulations 2025, DIA and Inland Revenue pages, 2026-09-23. Act name corrected from 2025 to 2026 (2026 No 14, assent 28 April 2026); the 1.24% problem gambling levy has applied to online casino operators since 1 May 2026, not 1 December 2026; sponsorship, endorsements and affiliate arrangements are banned outright; tax detail moved from a law firm note to the statutes; licensing, compliance, payments, enforcement and timeline added.
editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated
Full reverification against the Online Casino Gambling Act 2026, the Online Casino Gambling Regulations 2026, the Minimum Standards 2026, the Gambling Act 2003, the Racing Industry Act 2020, Gaming Duties Act 1971 Part 2C, the Problem Gambling Levy Regulations 2025, DIA and Inland Revenue pages, 2026-09-23. Act name corrected from 2025 to 2026 (2026 No 14, assent 28 April 2026); the 1.24% problem gambling levy has applied to online casino operators since 1 May 2026, not 1 December 2026; sponsorship, endorsements and affiliate arrangements are banned outright; tax detail moved from a law firm note to the statutes; licensing, compliance, payments, enforcement and timeline added.
sources changed from previous to updated
Full reverification against the Online Casino Gambling Act 2026, the Online Casino Gambling Regulations 2026, the Minimum Standards 2026, the Gambling Act 2003, the Racing Industry Act 2020, Gaming Duties Act 1971 Part 2C, the Problem Gambling Levy Regulations 2025, DIA and Inland Revenue pages, 2026-09-23. Act name corrected from 2025 to 2026 (2026 No 14, assent 28 April 2026); the 1.24% problem gambling levy has applied to online casino operators since 1 May 2026, not 1 December 2026; sponsorship, endorsements and affiliate arrangements are banned outright; tax detail moved from a law firm note to the statutes; licensing, compliance, payments, enforcement and timeline added.
regulator.name, established, reportsTo, secondaryAuthorities, sourceIds changed from previous to updated
Rebuilt from the Lotteries Act and SNL 2021 c 24, the Video Lottery Regulations, the Lottery Licensing Regulations and NLR 32/24 on the House of Assembly site, Government Services licensing pages, policy and 2023-24 charitable gaming statistics, the Atlantic Lottery 2023-24 and 2024-25 reports and audited 2024-25 statements, Budget 2026, Criminal Code s.207, Bills C-218 and S-211, and SCC files 42141 and 38521, 2026-09-23. Corrected the charitable licensing department and alc.ca deposit limits, added the 2024 charitable reforms, the 2021 immunity amendment, Babstock, licence fees, VLT limits, advertising, payments, enforcement and the 2026-27 budget figure.
statusMatrix changed from previous to updated
Rebuilt from the Lotteries Act and SNL 2021 c 24, the Video Lottery Regulations, the Lottery Licensing Regulations and NLR 32/24 on the House of Assembly site, Government Services licensing pages, policy and 2023-24 charitable gaming statistics, the Atlantic Lottery 2023-24 and 2024-25 reports and audited 2024-25 statements, Budget 2026, Criminal Code s.207, Bills C-218 and S-211, and SCC files 42141 and 38521, 2026-09-23. Corrected the charitable licensing department and alc.ca deposit limits, added the 2024 charitable reforms, the 2021 immunity amendment, Babstock, licence fees, VLT limits, advertising, payments, enforcement and the 2026-27 budget figure.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation, caseLaw changed from previous to updated
Rebuilt from the Lotteries Act and SNL 2021 c 24, the Video Lottery Regulations, the Lottery Licensing Regulations and NLR 32/24 on the House of Assembly site, Government Services licensing pages, policy and 2023-24 charitable gaming statistics, the Atlantic Lottery 2023-24 and 2024-25 reports and audited 2024-25 statements, Budget 2026, Criminal Code s.207, Bills C-218 and S-211, and SCC files 42141 and 38521, 2026-09-23. Corrected the charitable licensing department and alc.ca deposit limits, added the 2024 charitable reforms, the 2021 immunity amendment, Babstock, licence fees, VLT limits, advertising, payments, enforcement and the 2026-27 budget figure.
licensing changed from previous to updated
Rebuilt from the Lotteries Act and SNL 2021 c 24, the Video Lottery Regulations, the Lottery Licensing Regulations and NLR 32/24 on the House of Assembly site, Government Services licensing pages, policy and 2023-24 charitable gaming statistics, the Atlantic Lottery 2023-24 and 2024-25 reports and audited 2024-25 statements, Budget 2026, Criminal Code s.207, Bills C-218 and S-211, and SCC files 42141 and 38521, 2026-09-23. Corrected the charitable licensing department and alc.ca deposit limits, added the 2024 charitable reforms, the 2021 immunity amendment, Babstock, licence fees, VLT limits, advertising, payments, enforcement and the 2026-27 budget figure.
taxation.taxBase, earmarkedLevies, vatTreatment, sourceIds changed from previous to updated
Rebuilt from the Lotteries Act and SNL 2021 c 24, the Video Lottery Regulations, the Lottery Licensing Regulations and NLR 32/24 on the House of Assembly site, Government Services licensing pages, policy and 2023-24 charitable gaming statistics, the Atlantic Lottery 2023-24 and 2024-25 reports and audited 2024-25 statements, Budget 2026, Criminal Code s.207, Bills C-218 and S-211, and SCC files 42141 and 38521, 2026-09-23. Corrected the charitable licensing department and alc.ca deposit limits, added the 2024 charitable reforms, the 2021 immunity amendment, Babstock, licence fees, VLT limits, advertising, payments, enforcement and the 2026-27 budget figure.
compliance changed from previous to updated
Rebuilt from the Lotteries Act and SNL 2021 c 24, the Video Lottery Regulations, the Lottery Licensing Regulations and NLR 32/24 on the House of Assembly site, Government Services licensing pages, policy and 2023-24 charitable gaming statistics, the Atlantic Lottery 2023-24 and 2024-25 reports and audited 2024-25 statements, Budget 2026, Criminal Code s.207, Bills C-218 and S-211, and SCC files 42141 and 38521, 2026-09-23. Corrected the charitable licensing department and alc.ca deposit limits, added the 2024 charitable reforms, the 2021 immunity amendment, Babstock, licence fees, VLT limits, advertising, payments, enforcement and the 2026-27 budget figure.
advertising changed from absent to populated
Rebuilt from the Lotteries Act and SNL 2021 c 24, the Video Lottery Regulations, the Lottery Licensing Regulations and NLR 32/24 on the House of Assembly site, Government Services licensing pages, policy and 2023-24 charitable gaming statistics, the Atlantic Lottery 2023-24 and 2024-25 reports and audited 2024-25 statements, Budget 2026, Criminal Code s.207, Bills C-218 and S-211, and SCC files 42141 and 38521, 2026-09-23. Corrected the charitable licensing department and alc.ca deposit limits, added the 2024 charitable reforms, the 2021 immunity amendment, Babstock, licence fees, VLT limits, advertising, payments, enforcement and the 2026-27 budget figure.
payments changed from absent to populated
Rebuilt from the Lotteries Act and SNL 2021 c 24, the Video Lottery Regulations, the Lottery Licensing Regulations and NLR 32/24 on the House of Assembly site, Government Services licensing pages, policy and 2023-24 charitable gaming statistics, the Atlantic Lottery 2023-24 and 2024-25 reports and audited 2024-25 statements, Budget 2026, Criminal Code s.207, Bills C-218 and S-211, and SCC files 42141 and 38521, 2026-09-23. Corrected the charitable licensing department and alc.ca deposit limits, added the 2024 charitable reforms, the 2021 immunity amendment, Babstock, licence fees, VLT limits, advertising, payments, enforcement and the 2026-27 budget figure.
enforcement changed from absent to populated
Rebuilt from the Lotteries Act and SNL 2021 c 24, the Video Lottery Regulations, the Lottery Licensing Regulations and NLR 32/24 on the House of Assembly site, Government Services licensing pages, policy and 2023-24 charitable gaming statistics, the Atlantic Lottery 2023-24 and 2024-25 reports and audited 2024-25 statements, Budget 2026, Criminal Code s.207, Bills C-218 and S-211, and SCC files 42141 and 38521, 2026-09-23. Corrected the charitable licensing department and alc.ca deposit limits, added the 2024 charitable reforms, the 2021 immunity amendment, Babstock, licence fees, VLT limits, advertising, payments, enforcement and the 2026-27 budget figure.
marketData.channelisationMethod, sourceIds changed from previous to updated
Rebuilt from the Lotteries Act and SNL 2021 c 24, the Video Lottery Regulations, the Lottery Licensing Regulations and NLR 32/24 on the House of Assembly site, Government Services licensing pages, policy and 2023-24 charitable gaming statistics, the Atlantic Lottery 2023-24 and 2024-25 reports and audited 2024-25 statements, Budget 2026, Criminal Code s.207, Bills C-218 and S-211, and SCC files 42141 and 38521, 2026-09-23. Corrected the charitable licensing department and alc.ca deposit limits, added the 2024 charitable reforms, the 2021 immunity amendment, Babstock, licence fees, VLT limits, advertising, payments, enforcement and the 2026-27 budget figure.
editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated
Rebuilt from the Lotteries Act and SNL 2021 c 24, the Video Lottery Regulations, the Lottery Licensing Regulations and NLR 32/24 on the House of Assembly site, Government Services licensing pages, policy and 2023-24 charitable gaming statistics, the Atlantic Lottery 2023-24 and 2024-25 reports and audited 2024-25 statements, Budget 2026, Criminal Code s.207, Bills C-218 and S-211, and SCC files 42141 and 38521, 2026-09-23. Corrected the charitable licensing department and alc.ca deposit limits, added the 2024 charitable reforms, the 2021 immunity amendment, Babstock, licence fees, VLT limits, advertising, payments, enforcement and the 2026-27 budget figure.
sources changed from previous to updated
Rebuilt from the Lotteries Act and SNL 2021 c 24, the Video Lottery Regulations, the Lottery Licensing Regulations and NLR 32/24 on the House of Assembly site, Government Services licensing pages, policy and 2023-24 charitable gaming statistics, the Atlantic Lottery 2023-24 and 2024-25 reports and audited 2024-25 statements, Budget 2026, Criminal Code s.207, Bills C-218 and S-211, and SCC files 42141 and 38521, 2026-09-23. Corrected the charitable licensing department and alc.ca deposit limits, added the 2024 charitable reforms, the 2021 immunity amendment, Babstock, licence fees, VLT limits, advertising, payments, enforcement and the 2026-27 budget figure.
regulator.licenceRegisterUrl, blocklistUrl, complaintsUrl, secondaryAuthorities, sourceIds changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the certified Supreme Court judgment in SC/1/2008, the gazetted Lagos State Lotteries and Gaming Authority Law 2021 and its regulations, the Nigeria Tax Act 2025, the 2026 FSGRN licence requirements and the Lagos and FCT regulators' registers and notices. Fee, tax and certification claims that rested only on law firm and Big Four guides were replaced or removed; the Lagos High Court rulings, the 44-name Lagos illegal operators list (including Stake.com), FCT licensing and the conflicting printings of the VAT exemption for stakes were added.
statusMatrix changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the certified Supreme Court judgment in SC/1/2008, the gazetted Lagos State Lotteries and Gaming Authority Law 2021 and its regulations, the Nigeria Tax Act 2025, the 2026 FSGRN licence requirements and the Lagos and FCT regulators' registers and notices. Fee, tax and certification claims that rested only on law firm and Big Four guides were replaced or removed; the Lagos High Court rulings, the 44-name Lagos illegal operators list (including Stake.com), FCT licensing and the conflicting printings of the VAT exemption for stakes were added.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation, caseLaw changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the certified Supreme Court judgment in SC/1/2008, the gazetted Lagos State Lotteries and Gaming Authority Law 2021 and its regulations, the Nigeria Tax Act 2025, the 2026 FSGRN licence requirements and the Lagos and FCT regulators' registers and notices. Fee, tax and certification claims that rested only on law firm and Big Four guides were replaced or removed; the Lagos High Court rulings, the 44-name Lagos illegal operators list (including Stake.com), FCT licensing and the conflicting printings of the VAT exemption for stakes were added.
licensing changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the certified Supreme Court judgment in SC/1/2008, the gazetted Lagos State Lotteries and Gaming Authority Law 2021 and its regulations, the Nigeria Tax Act 2025, the 2026 FSGRN licence requirements and the Lagos and FCT regulators' registers and notices. Fee, tax and certification claims that rested only on law firm and Big Four guides were replaced or removed; the Lagos High Court rulings, the 44-name Lagos illegal operators list (including Stake.com), FCT licensing and the conflicting printings of the VAT exemption for stakes were added.
taxation.taxBase, corporateTaxRate, earmarkedLevies, playerWinningsTax, vatTreatment, sourceIds changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the certified Supreme Court judgment in SC/1/2008, the gazetted Lagos State Lotteries and Gaming Authority Law 2021 and its regulations, the Nigeria Tax Act 2025, the 2026 FSGRN licence requirements and the Lagos and FCT regulators' registers and notices. Fee, tax and certification claims that rested only on law firm and Big Four guides were replaced or removed; the Lagos High Court rulings, the 44-name Lagos illegal operators list (including Stake.com), FCT licensing and the conflicting printings of the VAT exemption for stakes were added.
compliance changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the certified Supreme Court judgment in SC/1/2008, the gazetted Lagos State Lotteries and Gaming Authority Law 2021 and its regulations, the Nigeria Tax Act 2025, the 2026 FSGRN licence requirements and the Lagos and FCT regulators' registers and notices. Fee, tax and certification claims that rested only on law firm and Big Four guides were replaced or removed; the Lagos High Court rulings, the 44-name Lagos illegal operators list (including Stake.com), FCT licensing and the conflicting printings of the VAT exemption for stakes were added.
advertising.restrictions, celebrityAndInfluencerRules, affiliateRules, mandatoryWarnings, penaltiesForBreach, sourceIds changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the certified Supreme Court judgment in SC/1/2008, the gazetted Lagos State Lotteries and Gaming Authority Law 2021 and its regulations, the Nigeria Tax Act 2025, the 2026 FSGRN licence requirements and the Lagos and FCT regulators' registers and notices. Fee, tax and certification claims that rested only on law firm and Big Four guides were replaced or removed; the Lagos High Court rulings, the 44-name Lagos illegal operators list (including Stake.com), FCT licensing and the conflicting printings of the VAT exemption for stakes were added.
enforcement changed from absent to populated
Rebuilt from primary sources, 2026-09-23: the certified Supreme Court judgment in SC/1/2008, the gazetted Lagos State Lotteries and Gaming Authority Law 2021 and its regulations, the Nigeria Tax Act 2025, the 2026 FSGRN licence requirements and the Lagos and FCT regulators' registers and notices. Fee, tax and certification claims that rested only on law firm and Big Four guides were replaced or removed; the Lagos High Court rulings, the 44-name Lagos illegal operators list (including Stake.com), FCT licensing and the conflicting printings of the VAT exemption for stakes were added.
editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the certified Supreme Court judgment in SC/1/2008, the gazetted Lagos State Lotteries and Gaming Authority Law 2021 and its regulations, the Nigeria Tax Act 2025, the 2026 FSGRN licence requirements and the Lagos and FCT regulators' registers and notices. Fee, tax and certification claims that rested only on law firm and Big Four guides were replaced or removed; the Lagos High Court rulings, the 44-name Lagos illegal operators list (including Stake.com), FCT licensing and the conflicting printings of the VAT exemption for stakes were added.
sources changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the certified Supreme Court judgment in SC/1/2008, the gazetted Lagos State Lotteries and Gaming Authority Law 2021 and its regulations, the Nigeria Tax Act 2025, the 2026 FSGRN licence requirements and the Lagos and FCT regulators' registers and notices. Fee, tax and certification claims that rested only on law firm and Big Four guides were replaced or removed; the Lagos High Court rulings, the 44-name Lagos illegal operators list (including Stake.com), FCT licensing and the conflicting printings of the VAT exemption for stakes were added.
regulator.name, licenceRegisterUrl, reportsTo, secondaryAuthorities, sourceIds changed from previous to updated
Full rebuild from primary sources, 2026-09-23: Constitution art. XI s. 25, N.D.C.C. chapters 53-06.1, 12.1-28, 53-12.1, 53-06.2 and 54-58, N.D.A.C. article 99-01.3 as amended 1 July 2026, 2025 session bills, the 2022 amended tribal compacts, Gaming Division reports of activity and licence lists, the Lottery's FY 2025 audit and Racing Commission licensee lists. Added licensing, taxation, compliance, payments, enforcement, market data, timeline and FAQs; online lottery corrected to a state monopoly and horse race account wagering recorded as licensed.
statusMatrix changed from previous to updated
Full rebuild from primary sources, 2026-09-23: Constitution art. XI s. 25, N.D.C.C. chapters 53-06.1, 12.1-28, 53-12.1, 53-06.2 and 54-58, N.D.A.C. article 99-01.3 as amended 1 July 2026, 2025 session bills, the 2022 amended tribal compacts, Gaming Division reports of activity and licence lists, the Lottery's FY 2025 audit and Racing Commission licensee lists. Added licensing, taxation, compliance, payments, enforcement, market data, timeline and FAQs; online lottery corrected to a state monopoly and horse race account wagering recorded as licensed.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation changed from previous to updated
Full rebuild from primary sources, 2026-09-23: Constitution art. XI s. 25, N.D.C.C. chapters 53-06.1, 12.1-28, 53-12.1, 53-06.2 and 54-58, N.D.A.C. article 99-01.3 as amended 1 July 2026, 2025 session bills, the 2022 amended tribal compacts, Gaming Division reports of activity and licence lists, the Lottery's FY 2025 audit and Racing Commission licensee lists. Added licensing, taxation, compliance, payments, enforcement, market data, timeline and FAQs; online lottery corrected to a state monopoly and horse race account wagering recorded as licensed.
licensing changed from absent to populated
Full rebuild from primary sources, 2026-09-23: Constitution art. XI s. 25, N.D.C.C. chapters 53-06.1, 12.1-28, 53-12.1, 53-06.2 and 54-58, N.D.A.C. article 99-01.3 as amended 1 July 2026, 2025 session bills, the 2022 amended tribal compacts, Gaming Division reports of activity and licence lists, the Lottery's FY 2025 audit and Racing Commission licensee lists. Added licensing, taxation, compliance, payments, enforcement, market data, timeline and FAQs; online lottery corrected to a state monopoly and horse race account wagering recorded as licensed.
taxation changed from absent to populated
Full rebuild from primary sources, 2026-09-23: Constitution art. XI s. 25, N.D.C.C. chapters 53-06.1, 12.1-28, 53-12.1, 53-06.2 and 54-58, N.D.A.C. article 99-01.3 as amended 1 July 2026, 2025 session bills, the 2022 amended tribal compacts, Gaming Division reports of activity and licence lists, the Lottery's FY 2025 audit and Racing Commission licensee lists. Added licensing, taxation, compliance, payments, enforcement, market data, timeline and FAQs; online lottery corrected to a state monopoly and horse race account wagering recorded as licensed.
compliance changed from absent to populated
Full rebuild from primary sources, 2026-09-23: Constitution art. XI s. 25, N.D.C.C. chapters 53-06.1, 12.1-28, 53-12.1, 53-06.2 and 54-58, N.D.A.C. article 99-01.3 as amended 1 July 2026, 2025 session bills, the 2022 amended tribal compacts, Gaming Division reports of activity and licence lists, the Lottery's FY 2025 audit and Racing Commission licensee lists. Added licensing, taxation, compliance, payments, enforcement, market data, timeline and FAQs; online lottery corrected to a state monopoly and horse race account wagering recorded as licensed.
advertising changed from previous to updated
Full rebuild from primary sources, 2026-09-23: Constitution art. XI s. 25, N.D.C.C. chapters 53-06.1, 12.1-28, 53-12.1, 53-06.2 and 54-58, N.D.A.C. article 99-01.3 as amended 1 July 2026, 2025 session bills, the 2022 amended tribal compacts, Gaming Division reports of activity and licence lists, the Lottery's FY 2025 audit and Racing Commission licensee lists. Added licensing, taxation, compliance, payments, enforcement, market data, timeline and FAQs; online lottery corrected to a state monopoly and horse race account wagering recorded as licensed.
payments changed from absent to populated
Full rebuild from primary sources, 2026-09-23: Constitution art. XI s. 25, N.D.C.C. chapters 53-06.1, 12.1-28, 53-12.1, 53-06.2 and 54-58, N.D.A.C. article 99-01.3 as amended 1 July 2026, 2025 session bills, the 2022 amended tribal compacts, Gaming Division reports of activity and licence lists, the Lottery's FY 2025 audit and Racing Commission licensee lists. Added licensing, taxation, compliance, payments, enforcement, market data, timeline and FAQs; online lottery corrected to a state monopoly and horse race account wagering recorded as licensed.
enforcement changed from absent to populated
Full rebuild from primary sources, 2026-09-23: Constitution art. XI s. 25, N.D.C.C. chapters 53-06.1, 12.1-28, 53-12.1, 53-06.2 and 54-58, N.D.A.C. article 99-01.3 as amended 1 July 2026, 2025 session bills, the 2022 amended tribal compacts, Gaming Division reports of activity and licence lists, the Lottery's FY 2025 audit and Racing Commission licensee lists. Added licensing, taxation, compliance, payments, enforcement, market data, timeline and FAQs; online lottery corrected to a state monopoly and horse race account wagering recorded as licensed.
marketData changed from absent to populated
Full rebuild from primary sources, 2026-09-23: Constitution art. XI s. 25, N.D.C.C. chapters 53-06.1, 12.1-28, 53-12.1, 53-06.2 and 54-58, N.D.A.C. article 99-01.3 as amended 1 July 2026, 2025 session bills, the 2022 amended tribal compacts, Gaming Division reports of activity and licence lists, the Lottery's FY 2025 audit and Racing Commission licensee lists. Added licensing, taxation, compliance, payments, enforcement, market data, timeline and FAQs; online lottery corrected to a state monopoly and horse race account wagering recorded as licensed.
editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated
Full rebuild from primary sources, 2026-09-23: Constitution art. XI s. 25, N.D.C.C. chapters 53-06.1, 12.1-28, 53-12.1, 53-06.2 and 54-58, N.D.A.C. article 99-01.3 as amended 1 July 2026, 2025 session bills, the 2022 amended tribal compacts, Gaming Division reports of activity and licence lists, the Lottery's FY 2025 audit and Racing Commission licensee lists. Added licensing, taxation, compliance, payments, enforcement, market data, timeline and FAQs; online lottery corrected to a state monopoly and horse race account wagering recorded as licensed.
sources changed from previous to updated
Full rebuild from primary sources, 2026-09-23: Constitution art. XI s. 25, N.D.C.C. chapters 53-06.1, 12.1-28, 53-12.1, 53-06.2 and 54-58, N.D.A.C. article 99-01.3 as amended 1 July 2026, 2025 session bills, the 2022 amended tribal compacts, Gaming Division reports of activity and licence lists, the Lottery's FY 2025 audit and Racing Commission licensee lists. Added licensing, taxation, compliance, payments, enforcement, market data, timeline and FAQs; online lottery corrected to a state monopoly and horse race account wagering recorded as licensed.
regulator.reportsTo, secondaryAuthorities, sourceIds changed from previous to updated
Rebuilt from the full text of the new Law on Games of Chance and Entertainment Games (Official Gazette 148/2026, in force 14 July 2026) read in Macedonian, with the Ministry of Finance release of 29 June 2026, the Government release of 17 August 2026 on the reputation rulebook, the Ministry licence list and the repealed 2011 Law, 2026-09-23. Fees, levies and licence terms now follow the 2026 Law: casino fee EUR 750,000, casino and automat club levy 23%, betting licence six years, internet licence only for the state company at EUR 200,000 with 6% and 15% levies; advertising, payments and enforcement added.
statusMatrix changed from previous to updated
Rebuilt from the full text of the new Law on Games of Chance and Entertainment Games (Official Gazette 148/2026, in force 14 July 2026) read in Macedonian, with the Ministry of Finance release of 29 June 2026, the Government release of 17 August 2026 on the reputation rulebook, the Ministry licence list and the repealed 2011 Law, 2026-09-23. Fees, levies and licence terms now follow the 2026 Law: casino fee EUR 750,000, casino and automat club levy 23%, betting licence six years, internet licence only for the state company at EUR 200,000 with 6% and 15% levies; advertising, payments and enforcement added.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation changed from previous to updated
Rebuilt from the full text of the new Law on Games of Chance and Entertainment Games (Official Gazette 148/2026, in force 14 July 2026) read in Macedonian, with the Ministry of Finance release of 29 June 2026, the Government release of 17 August 2026 on the reputation rulebook, the Ministry licence list and the repealed 2011 Law, 2026-09-23. Fees, levies and licence terms now follow the 2026 Law: casino fee EUR 750,000, casino and automat club levy 23%, betting licence six years, internet licence only for the state company at EUR 200,000 with 6% and 15% levies; advertising, payments and enforcement added.
licensing changed from previous to updated
Rebuilt from the full text of the new Law on Games of Chance and Entertainment Games (Official Gazette 148/2026, in force 14 July 2026) read in Macedonian, with the Ministry of Finance release of 29 June 2026, the Government release of 17 August 2026 on the reputation rulebook, the Ministry licence list and the repealed 2011 Law, 2026-09-23. Fees, levies and licence terms now follow the 2026 Law: casino fee EUR 750,000, casino and automat club levy 23%, betting licence six years, internet licence only for the state company at EUR 200,000 with 6% and 15% levies; advertising, payments and enforcement added.
taxation.ggrTaxRate, turnoverTaxRate, taxBase, earmarkedLevies, effectiveDate, sourceIds changed from previous to updated
Rebuilt from the full text of the new Law on Games of Chance and Entertainment Games (Official Gazette 148/2026, in force 14 July 2026) read in Macedonian, with the Ministry of Finance release of 29 June 2026, the Government release of 17 August 2026 on the reputation rulebook, the Ministry licence list and the repealed 2011 Law, 2026-09-23. Fees, levies and licence terms now follow the 2026 Law: casino fee EUR 750,000, casino and automat club levy 23%, betting licence six years, internet licence only for the state company at EUR 200,000 with 6% and 15% levies; advertising, payments and enforcement added.
compliance changed from previous to updated
Rebuilt from the full text of the new Law on Games of Chance and Entertainment Games (Official Gazette 148/2026, in force 14 July 2026) read in Macedonian, with the Ministry of Finance release of 29 June 2026, the Government release of 17 August 2026 on the reputation rulebook, the Ministry licence list and the repealed 2011 Law, 2026-09-23. Fees, levies and licence terms now follow the 2026 Law: casino fee EUR 750,000, casino and automat club levy 23%, betting licence six years, internet licence only for the state company at EUR 200,000 with 6% and 15% levies; advertising, payments and enforcement added.
advertising changed from absent to populated
Rebuilt from the full text of the new Law on Games of Chance and Entertainment Games (Official Gazette 148/2026, in force 14 July 2026) read in Macedonian, with the Ministry of Finance release of 29 June 2026, the Government release of 17 August 2026 on the reputation rulebook, the Ministry licence list and the repealed 2011 Law, 2026-09-23. Fees, levies and licence terms now follow the 2026 Law: casino fee EUR 750,000, casino and automat club levy 23%, betting licence six years, internet licence only for the state company at EUR 200,000 with 6% and 15% levies; advertising, payments and enforcement added.
payments changed from absent to populated
Rebuilt from the full text of the new Law on Games of Chance and Entertainment Games (Official Gazette 148/2026, in force 14 July 2026) read in Macedonian, with the Ministry of Finance release of 29 June 2026, the Government release of 17 August 2026 on the reputation rulebook, the Ministry licence list and the repealed 2011 Law, 2026-09-23. Fees, levies and licence terms now follow the 2026 Law: casino fee EUR 750,000, casino and automat club levy 23%, betting licence six years, internet licence only for the state company at EUR 200,000 with 6% and 15% levies; advertising, payments and enforcement added.
enforcement changed from absent to populated
Rebuilt from the full text of the new Law on Games of Chance and Entertainment Games (Official Gazette 148/2026, in force 14 July 2026) read in Macedonian, with the Ministry of Finance release of 29 June 2026, the Government release of 17 August 2026 on the reputation rulebook, the Ministry licence list and the repealed 2011 Law, 2026-09-23. Fees, levies and licence terms now follow the 2026 Law: casino fee EUR 750,000, casino and automat club levy 23%, betting licence six years, internet licence only for the state company at EUR 200,000 with 6% and 15% levies; advertising, payments and enforcement added.
editorial.summary, outlook, timeline, commonPitfalls, faq changed from previous to updated
Rebuilt from the full text of the new Law on Games of Chance and Entertainment Games (Official Gazette 148/2026, in force 14 July 2026) read in Macedonian, with the Ministry of Finance release of 29 June 2026, the Government release of 17 August 2026 on the reputation rulebook, the Ministry licence list and the repealed 2011 Law, 2026-09-23. Fees, levies and licence terms now follow the 2026 Law: casino fee EUR 750,000, casino and automat club levy 23%, betting licence six years, internet licence only for the state company at EUR 200,000 with 6% and 15% levies; advertising, payments and enforcement added.
sources changed from previous to updated
Rebuilt from the full text of the new Law on Games of Chance and Entertainment Games (Official Gazette 148/2026, in force 14 July 2026) read in Macedonian, with the Ministry of Finance release of 29 June 2026, the Government release of 17 August 2026 on the reputation rulebook, the Ministry licence list and the repealed 2011 Law, 2026-09-23. Fees, levies and licence terms now follow the 2026 Law: casino fee EUR 750,000, casino and automat club levy 23%, betting licence six years, internet licence only for the state company at EUR 200,000 with 6% and 15% levies; advertising, payments and enforcement added.
regulator changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the Racing and Wagering Act 2024 and Regulations 2024 as in force at 22 June 2026, the Gaming Control Act 1993, the 2025 and 2026 amending bills, the NT codes of practice, NT.GOV.AU licensing pages, the Wagering Commission register, decisions and 2024-25 annual report, QGSO Australian Gambling Statistics 2024-25, and the federal Interactive Gambling Act and Gambling Reform Act 2026. The regulator is now the Northern Territory Wagering Commission (renamed 22 June 2026); online casino corrected from regulated to prohibited under federal law; licensing, 5% capped wagering tax, compliance, payments, enforcement and market data added; the federal Act link, which pointed to an unrelated statute, was corrected.
statusMatrix changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the Racing and Wagering Act 2024 and Regulations 2024 as in force at 22 June 2026, the Gaming Control Act 1993, the 2025 and 2026 amending bills, the NT codes of practice, NT.GOV.AU licensing pages, the Wagering Commission register, decisions and 2024-25 annual report, QGSO Australian Gambling Statistics 2024-25, and the federal Interactive Gambling Act and Gambling Reform Act 2026. The regulator is now the Northern Territory Wagering Commission (renamed 22 June 2026); online casino corrected from regulated to prohibited under federal law; licensing, 5% capped wagering tax, compliance, payments, enforcement and market data added; the federal Act link, which pointed to an unrelated statute, was corrected.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the Racing and Wagering Act 2024 and Regulations 2024 as in force at 22 June 2026, the Gaming Control Act 1993, the 2025 and 2026 amending bills, the NT codes of practice, NT.GOV.AU licensing pages, the Wagering Commission register, decisions and 2024-25 annual report, QGSO Australian Gambling Statistics 2024-25, and the federal Interactive Gambling Act and Gambling Reform Act 2026. The regulator is now the Northern Territory Wagering Commission (renamed 22 June 2026); online casino corrected from regulated to prohibited under federal law; licensing, 5% capped wagering tax, compliance, payments, enforcement and market data added; the federal Act link, which pointed to an unrelated statute, was corrected.
licensing changed from absent to populated
Rebuilt from primary sources, 2026-09-23: the Racing and Wagering Act 2024 and Regulations 2024 as in force at 22 June 2026, the Gaming Control Act 1993, the 2025 and 2026 amending bills, the NT codes of practice, NT.GOV.AU licensing pages, the Wagering Commission register, decisions and 2024-25 annual report, QGSO Australian Gambling Statistics 2024-25, and the federal Interactive Gambling Act and Gambling Reform Act 2026. The regulator is now the Northern Territory Wagering Commission (renamed 22 June 2026); online casino corrected from regulated to prohibited under federal law; licensing, 5% capped wagering tax, compliance, payments, enforcement and market data added; the federal Act link, which pointed to an unrelated statute, was corrected.
taxation changed from absent to populated
Rebuilt from primary sources, 2026-09-23: the Racing and Wagering Act 2024 and Regulations 2024 as in force at 22 June 2026, the Gaming Control Act 1993, the 2025 and 2026 amending bills, the NT codes of practice, NT.GOV.AU licensing pages, the Wagering Commission register, decisions and 2024-25 annual report, QGSO Australian Gambling Statistics 2024-25, and the federal Interactive Gambling Act and Gambling Reform Act 2026. The regulator is now the Northern Territory Wagering Commission (renamed 22 June 2026); online casino corrected from regulated to prohibited under federal law; licensing, 5% capped wagering tax, compliance, payments, enforcement and market data added; the federal Act link, which pointed to an unrelated statute, was corrected.
compliance changed from absent to populated
Rebuilt from primary sources, 2026-09-23: the Racing and Wagering Act 2024 and Regulations 2024 as in force at 22 June 2026, the Gaming Control Act 1993, the 2025 and 2026 amending bills, the NT codes of practice, NT.GOV.AU licensing pages, the Wagering Commission register, decisions and 2024-25 annual report, QGSO Australian Gambling Statistics 2024-25, and the federal Interactive Gambling Act and Gambling Reform Act 2026. The regulator is now the Northern Territory Wagering Commission (renamed 22 June 2026); online casino corrected from regulated to prohibited under federal law; licensing, 5% capped wagering tax, compliance, payments, enforcement and market data added; the federal Act link, which pointed to an unrelated statute, was corrected.
advertising changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the Racing and Wagering Act 2024 and Regulations 2024 as in force at 22 June 2026, the Gaming Control Act 1993, the 2025 and 2026 amending bills, the NT codes of practice, NT.GOV.AU licensing pages, the Wagering Commission register, decisions and 2024-25 annual report, QGSO Australian Gambling Statistics 2024-25, and the federal Interactive Gambling Act and Gambling Reform Act 2026. The regulator is now the Northern Territory Wagering Commission (renamed 22 June 2026); online casino corrected from regulated to prohibited under federal law; licensing, 5% capped wagering tax, compliance, payments, enforcement and market data added; the federal Act link, which pointed to an unrelated statute, was corrected.
payments changed from absent to populated
Rebuilt from primary sources, 2026-09-23: the Racing and Wagering Act 2024 and Regulations 2024 as in force at 22 June 2026, the Gaming Control Act 1993, the 2025 and 2026 amending bills, the NT codes of practice, NT.GOV.AU licensing pages, the Wagering Commission register, decisions and 2024-25 annual report, QGSO Australian Gambling Statistics 2024-25, and the federal Interactive Gambling Act and Gambling Reform Act 2026. The regulator is now the Northern Territory Wagering Commission (renamed 22 June 2026); online casino corrected from regulated to prohibited under federal law; licensing, 5% capped wagering tax, compliance, payments, enforcement and market data added; the federal Act link, which pointed to an unrelated statute, was corrected.
enforcement changed from absent to populated
Rebuilt from primary sources, 2026-09-23: the Racing and Wagering Act 2024 and Regulations 2024 as in force at 22 June 2026, the Gaming Control Act 1993, the 2025 and 2026 amending bills, the NT codes of practice, NT.GOV.AU licensing pages, the Wagering Commission register, decisions and 2024-25 annual report, QGSO Australian Gambling Statistics 2024-25, and the federal Interactive Gambling Act and Gambling Reform Act 2026. The regulator is now the Northern Territory Wagering Commission (renamed 22 June 2026); online casino corrected from regulated to prohibited under federal law; licensing, 5% capped wagering tax, compliance, payments, enforcement and market data added; the federal Act link, which pointed to an unrelated statute, was corrected.
marketData changed from absent to populated
Rebuilt from primary sources, 2026-09-23: the Racing and Wagering Act 2024 and Regulations 2024 as in force at 22 June 2026, the Gaming Control Act 1993, the 2025 and 2026 amending bills, the NT codes of practice, NT.GOV.AU licensing pages, the Wagering Commission register, decisions and 2024-25 annual report, QGSO Australian Gambling Statistics 2024-25, and the federal Interactive Gambling Act and Gambling Reform Act 2026. The regulator is now the Northern Territory Wagering Commission (renamed 22 June 2026); online casino corrected from regulated to prohibited under federal law; licensing, 5% capped wagering tax, compliance, payments, enforcement and market data added; the federal Act link, which pointed to an unrelated statute, was corrected.
editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the Racing and Wagering Act 2024 and Regulations 2024 as in force at 22 June 2026, the Gaming Control Act 1993, the 2025 and 2026 amending bills, the NT codes of practice, NT.GOV.AU licensing pages, the Wagering Commission register, decisions and 2024-25 annual report, QGSO Australian Gambling Statistics 2024-25, and the federal Interactive Gambling Act and Gambling Reform Act 2026. The regulator is now the Northern Territory Wagering Commission (renamed 22 June 2026); online casino corrected from regulated to prohibited under federal law; licensing, 5% capped wagering tax, compliance, payments, enforcement and market data added; the federal Act link, which pointed to an unrelated statute, was corrected.
sources changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the Racing and Wagering Act 2024 and Regulations 2024 as in force at 22 June 2026, the Gaming Control Act 1993, the 2025 and 2026 amending bills, the NT codes of practice, NT.GOV.AU licensing pages, the Wagering Commission register, decisions and 2024-25 annual report, QGSO Australian Gambling Statistics 2024-25, and the federal Interactive Gambling Act and Gambling Reform Act 2026. The regulator is now the Northern Territory Wagering Commission (renamed 22 June 2026); online casino corrected from regulated to prohibited under federal law; licensing, 5% capped wagering tax, compliance, payments, enforcement and market data added; the federal Act link, which pointed to an unrelated statute, was corrected.
regulator changed from absent to populated
Researched from a stub against the Lotteries Act, the Lotteries, Lottery Licences Fees and delegation regulations, the Western Canada Lottery Act and Regulations, Criminal Code ss.201, 202 and 207, MACA's 2026 update, the PASR Fund 2024-25 report, Assembly Hansard (October 2025, February 2026), WCLC's F26 annual report and CSA and CIRO Staff Notice 91-307, 2026-09-23. All twelve blocks added: no regulated online gambling beyond mobile lottery tickets, charitable licensing, the PASR Fund and the C$300,000 iGaming legislative study.
statusMatrix changed from absent to populated
Researched from a stub against the Lotteries Act, the Lotteries, Lottery Licences Fees and delegation regulations, the Western Canada Lottery Act and Regulations, Criminal Code ss.201, 202 and 207, MACA's 2026 update, the PASR Fund 2024-25 report, Assembly Hansard (October 2025, February 2026), WCLC's F26 annual report and CSA and CIRO Staff Notice 91-307, 2026-09-23. All twelve blocks added: no regulated online gambling beyond mobile lottery tickets, charitable licensing, the PASR Fund and the C$300,000 iGaming legislative study.
legalFramework changed from absent to populated
Researched from a stub against the Lotteries Act, the Lotteries, Lottery Licences Fees and delegation regulations, the Western Canada Lottery Act and Regulations, Criminal Code ss.201, 202 and 207, MACA's 2026 update, the PASR Fund 2024-25 report, Assembly Hansard (October 2025, February 2026), WCLC's F26 annual report and CSA and CIRO Staff Notice 91-307, 2026-09-23. All twelve blocks added: no regulated online gambling beyond mobile lottery tickets, charitable licensing, the PASR Fund and the C$300,000 iGaming legislative study.
licensing changed from absent to populated
Researched from a stub against the Lotteries Act, the Lotteries, Lottery Licences Fees and delegation regulations, the Western Canada Lottery Act and Regulations, Criminal Code ss.201, 202 and 207, MACA's 2026 update, the PASR Fund 2024-25 report, Assembly Hansard (October 2025, February 2026), WCLC's F26 annual report and CSA and CIRO Staff Notice 91-307, 2026-09-23. All twelve blocks added: no regulated online gambling beyond mobile lottery tickets, charitable licensing, the PASR Fund and the C$300,000 iGaming legislative study.
taxation changed from absent to populated
Researched from a stub against the Lotteries Act, the Lotteries, Lottery Licences Fees and delegation regulations, the Western Canada Lottery Act and Regulations, Criminal Code ss.201, 202 and 207, MACA's 2026 update, the PASR Fund 2024-25 report, Assembly Hansard (October 2025, February 2026), WCLC's F26 annual report and CSA and CIRO Staff Notice 91-307, 2026-09-23. All twelve blocks added: no regulated online gambling beyond mobile lottery tickets, charitable licensing, the PASR Fund and the C$300,000 iGaming legislative study.
compliance changed from absent to populated
Researched from a stub against the Lotteries Act, the Lotteries, Lottery Licences Fees and delegation regulations, the Western Canada Lottery Act and Regulations, Criminal Code ss.201, 202 and 207, MACA's 2026 update, the PASR Fund 2024-25 report, Assembly Hansard (October 2025, February 2026), WCLC's F26 annual report and CSA and CIRO Staff Notice 91-307, 2026-09-23. All twelve blocks added: no regulated online gambling beyond mobile lottery tickets, charitable licensing, the PASR Fund and the C$300,000 iGaming legislative study.
advertising changed from absent to populated
Researched from a stub against the Lotteries Act, the Lotteries, Lottery Licences Fees and delegation regulations, the Western Canada Lottery Act and Regulations, Criminal Code ss.201, 202 and 207, MACA's 2026 update, the PASR Fund 2024-25 report, Assembly Hansard (October 2025, February 2026), WCLC's F26 annual report and CSA and CIRO Staff Notice 91-307, 2026-09-23. All twelve blocks added: no regulated online gambling beyond mobile lottery tickets, charitable licensing, the PASR Fund and the C$300,000 iGaming legislative study.
payments changed from absent to populated
Researched from a stub against the Lotteries Act, the Lotteries, Lottery Licences Fees and delegation regulations, the Western Canada Lottery Act and Regulations, Criminal Code ss.201, 202 and 207, MACA's 2026 update, the PASR Fund 2024-25 report, Assembly Hansard (October 2025, February 2026), WCLC's F26 annual report and CSA and CIRO Staff Notice 91-307, 2026-09-23. All twelve blocks added: no regulated online gambling beyond mobile lottery tickets, charitable licensing, the PASR Fund and the C$300,000 iGaming legislative study.
enforcement changed from absent to populated
Researched from a stub against the Lotteries Act, the Lotteries, Lottery Licences Fees and delegation regulations, the Western Canada Lottery Act and Regulations, Criminal Code ss.201, 202 and 207, MACA's 2026 update, the PASR Fund 2024-25 report, Assembly Hansard (October 2025, February 2026), WCLC's F26 annual report and CSA and CIRO Staff Notice 91-307, 2026-09-23. All twelve blocks added: no regulated online gambling beyond mobile lottery tickets, charitable licensing, the PASR Fund and the C$300,000 iGaming legislative study.
marketData changed from absent to populated
Researched from a stub against the Lotteries Act, the Lotteries, Lottery Licences Fees and delegation regulations, the Western Canada Lottery Act and Regulations, Criminal Code ss.201, 202 and 207, MACA's 2026 update, the PASR Fund 2024-25 report, Assembly Hansard (October 2025, February 2026), WCLC's F26 annual report and CSA and CIRO Staff Notice 91-307, 2026-09-23. All twelve blocks added: no regulated online gambling beyond mobile lottery tickets, charitable licensing, the PASR Fund and the C$300,000 iGaming legislative study.
editorial changed from absent to populated
Researched from a stub against the Lotteries Act, the Lotteries, Lottery Licences Fees and delegation regulations, the Western Canada Lottery Act and Regulations, Criminal Code ss.201, 202 and 207, MACA's 2026 update, the PASR Fund 2024-25 report, Assembly Hansard (October 2025, February 2026), WCLC's F26 annual report and CSA and CIRO Staff Notice 91-307, 2026-09-23. All twelve blocks added: no regulated online gambling beyond mobile lottery tickets, charitable licensing, the PASR Fund and the C$300,000 iGaming legislative study.
sources changed from absent to populated
Researched from a stub against the Lotteries Act, the Lotteries, Lottery Licences Fees and delegation regulations, the Western Canada Lottery Act and Regulations, Criminal Code ss.201, 202 and 207, MACA's 2026 update, the PASR Fund 2024-25 report, Assembly Hansard (October 2025, February 2026), WCLC's F26 annual report and CSA and CIRO Staff Notice 91-307, 2026-09-23. All twelve blocks added: no regulated online gambling beyond mobile lottery tickets, charitable licensing, the PASR Fund and the C$300,000 iGaming legislative study.
regulator.licenceRegisterUrl, blocklistUrl, complaintsUrl, reportsTo, secondaryAuthorities, sourceIds changed from previous to updated
Full reverification against the Gambling Act (LOV-2022-03-18-12) and Gambling Regulation (FOR-2022-11-17-1978, amended 8 September 2026) on Lovdata, the Tax Act section 5-50, Gambling Authority pages, blocking and payment decisions, its March 2026 channelisation report and 2025 annual report, and Storting case records, 2026-09-23. Online poker corrected from monopoly to prohibited (no operator may offer it); the 2010 payment-blocking regulation marked repealed (replaced by chapter 17 of the Regulation); the criminal penalty corrected to one year, three if aggravated; loss, stake and speed limits, DNS blocklist of 238 sites, 2025 enforcement fees, 2025 market data and pending proposals added; the 22% winnings rate and the ICLG source removed.
statusMatrix changed from previous to updated
Full reverification against the Gambling Act (LOV-2022-03-18-12) and Gambling Regulation (FOR-2022-11-17-1978, amended 8 September 2026) on Lovdata, the Tax Act section 5-50, Gambling Authority pages, blocking and payment decisions, its March 2026 channelisation report and 2025 annual report, and Storting case records, 2026-09-23. Online poker corrected from monopoly to prohibited (no operator may offer it); the 2010 payment-blocking regulation marked repealed (replaced by chapter 17 of the Regulation); the criminal penalty corrected to one year, three if aggravated; loss, stake and speed limits, DNS blocklist of 238 sites, 2025 enforcement fees, 2025 market data and pending proposals added; the 22% winnings rate and the ICLG source removed.