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 22 of 39.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation 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poker corrected from monopoly to prohibited (no operator may offer it); the 2010 payment-blocking regulation marked repealed (replaced by chapter 17 of the Regulation); the criminal penalty corrected to one year, three if aggravated; loss, stake and speed limits, DNS blocklist of 238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.
licensing.licenceTypes, notableLicensees, barriersToEntry, 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poker corrected from monopoly to prohibited (no operator may offer it); the 2010 payment-blocking regulation marked repealed (replaced by chapter 17 of the Regulation); the criminal penalty corrected to one year, three if aggravated; loss, stake and speed limits, DNS blocklist of 238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.
taxation.taxBase, earmarkedLevies, playerWinningsTax, 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.
compliance 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.
advertising 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.
payments changed from absent to populated
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.
enforcement 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.
marketData changed from absent to populated
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.
editorial.summary, outlook, timeline, commonPitfalls, faq 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.
sources 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.
regulator.abbreviation, website, reportsTo, secondaryAuthorities, sourceIds changed from previous to updated
Rebuilt from the Gaming Control Act consolidation (to 2026, c. 3), the Atlantic Lottery, Casino, Video Lottery, Ticket Lottery, Interprovincial Ticket Lotteries, Bingo Suppliers and Carnival regulations, Bills 198 and 108, the Division's 2024-25 Annual Gaming Report, NSGC's 2025-26 annual report and audited statements, the Atlantic Lottery 2024-25 report, Criminal Code s.207, FINTRAC penalty notices and SCC docket 42141, 2026-09-23. Added the December 2025 statutory reservation of online games to NSGC and Atlantic Lottery, fees, penalties, advertising, payments, enforcement and the 2026 FINTRAC penalty; moved NSGC figures to 2025-26; corrected the Act's in-force date and removed product claims no source supported.
statusMatrix changed from previous to updated
Rebuilt from the Gaming Control Act consolidation (to 2026, c. 3), the Atlantic Lottery, Casino, Video Lottery, Ticket Lottery, Interprovincial Ticket Lotteries, Bingo Suppliers and Carnival regulations, Bills 198 and 108, the Division's 2024-25 Annual Gaming Report, NSGC's 2025-26 annual report and audited statements, the Atlantic Lottery 2024-25 report, Criminal Code s.207, FINTRAC penalty notices and SCC docket 42141, 2026-09-23. Added the December 2025 statutory reservation of online games to NSGC and Atlantic Lottery, fees, penalties, advertising, payments, enforcement and the 2026 FINTRAC penalty; moved NSGC figures to 2025-26; corrected the Act's in-force date and removed product claims no source supported.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation, caseLaw changed from previous to updated
Rebuilt from the Gaming Control Act consolidation (to 2026, c. 3), the Atlantic Lottery, Casino, Video Lottery, Ticket Lottery, Interprovincial Ticket Lotteries, Bingo Suppliers and Carnival regulations, Bills 198 and 108, the Division's 2024-25 Annual Gaming Report, NSGC's 2025-26 annual report and audited statements, the Atlantic Lottery 2024-25 report, Criminal Code s.207, FINTRAC penalty notices and SCC docket 42141, 2026-09-23. Added the December 2025 statutory reservation of online games to NSGC and Atlantic Lottery, fees, penalties, advertising, payments, enforcement and the 2026 FINTRAC penalty; moved NSGC figures to 2025-26; corrected the Act's in-force date and removed product claims no source supported.
licensing.licenceRequired, licenceTypes, countAsOf, certificationRequirements, barriersToEntry, sourceIds changed from previous to updated
Rebuilt from the Gaming Control Act consolidation (to 2026, c. 3), the Atlantic Lottery, Casino, Video Lottery, Ticket Lottery, Interprovincial Ticket Lotteries, Bingo Suppliers and Carnival regulations, Bills 198 and 108, the Division's 2024-25 Annual Gaming Report, NSGC's 2025-26 annual report and audited statements, the Atlantic Lottery 2024-25 report, Criminal Code s.207, FINTRAC penalty notices and SCC docket 42141, 2026-09-23. Added the December 2025 statutory reservation of online games to NSGC and Atlantic Lottery, fees, penalties, advertising, payments, enforcement and the 2026 FINTRAC penalty; moved NSGC figures to 2025-26; corrected the Act's in-force date and removed product claims no source supported.
taxation.taxBase, earmarkedLevies, vatTreatment, sourceIds changed from previous to updated
Rebuilt from the Gaming Control Act consolidation (to 2026, c. 3), the Atlantic Lottery, Casino, Video Lottery, Ticket Lottery, Interprovincial Ticket Lotteries, Bingo Suppliers and Carnival regulations, Bills 198 and 108, the Division's 2024-25 Annual Gaming Report, NSGC's 2025-26 annual report and audited statements, the Atlantic Lottery 2024-25 report, Criminal Code s.207, FINTRAC penalty notices and SCC docket 42141, 2026-09-23. Added the December 2025 statutory reservation of online games to NSGC and Atlantic Lottery, fees, penalties, advertising, payments, enforcement and the 2026 FINTRAC penalty; moved NSGC figures to 2025-26; corrected the Act's in-force date and removed product claims no source supported.
compliance changed from previous to updated
Rebuilt from the Gaming Control Act consolidation (to 2026, c. 3), the Atlantic Lottery, Casino, Video Lottery, Ticket Lottery, Interprovincial Ticket Lotteries, Bingo Suppliers and Carnival regulations, Bills 198 and 108, the Division's 2024-25 Annual Gaming Report, NSGC's 2025-26 annual report and audited statements, the Atlantic Lottery 2024-25 report, Criminal Code s.207, FINTRAC penalty notices and SCC docket 42141, 2026-09-23. Added the December 2025 statutory reservation of online games to NSGC and Atlantic Lottery, fees, penalties, advertising, payments, enforcement and the 2026 FINTRAC penalty; moved NSGC figures to 2025-26; corrected the Act's in-force date and removed product claims no source supported.
advertising changed from absent to populated
Rebuilt from the Gaming Control Act consolidation (to 2026, c. 3), the Atlantic Lottery, Casino, Video Lottery, Ticket Lottery, Interprovincial Ticket Lotteries, Bingo Suppliers and Carnival regulations, Bills 198 and 108, the Division's 2024-25 Annual Gaming Report, NSGC's 2025-26 annual report and audited statements, the Atlantic Lottery 2024-25 report, Criminal Code s.207, FINTRAC penalty notices and SCC docket 42141, 2026-09-23. Added the December 2025 statutory reservation of online games to NSGC and Atlantic Lottery, fees, penalties, advertising, payments, enforcement and the 2026 FINTRAC penalty; moved NSGC figures to 2025-26; corrected the Act's in-force date and removed product claims no source supported.
payments changed from absent to populated
Rebuilt from the Gaming Control Act consolidation (to 2026, c. 3), the Atlantic Lottery, Casino, Video Lottery, Ticket Lottery, Interprovincial Ticket Lotteries, Bingo Suppliers and Carnival regulations, Bills 198 and 108, the Division's 2024-25 Annual Gaming Report, NSGC's 2025-26 annual report and audited statements, the Atlantic Lottery 2024-25 report, Criminal Code s.207, FINTRAC penalty notices and SCC docket 42141, 2026-09-23. Added the December 2025 statutory reservation of online games to NSGC and Atlantic Lottery, fees, penalties, advertising, payments, enforcement and the 2026 FINTRAC penalty; moved NSGC figures to 2025-26; corrected the Act's in-force date and removed product claims no source supported.
enforcement changed from absent to populated
Rebuilt from the Gaming Control Act consolidation (to 2026, c. 3), the Atlantic Lottery, Casino, Video Lottery, Ticket Lottery, Interprovincial Ticket Lotteries, Bingo Suppliers and Carnival regulations, Bills 198 and 108, the Division's 2024-25 Annual Gaming Report, NSGC's 2025-26 annual report and audited statements, the Atlantic Lottery 2024-25 report, Criminal Code s.207, FINTRAC penalty notices and SCC docket 42141, 2026-09-23. Added the December 2025 statutory reservation of online games to NSGC and Atlantic Lottery, fees, penalties, advertising, payments, enforcement and the 2026 FINTRAC penalty; moved NSGC figures to 2025-26; corrected the Act's in-force date and removed product claims no source supported.
marketData.year, yoyGrowth, channelisationMethod, sourceIds changed from previous to updated
Rebuilt from the Gaming Control Act consolidation (to 2026, c. 3), the Atlantic Lottery, Casino, Video Lottery, Ticket Lottery, Interprovincial Ticket Lotteries, Bingo Suppliers and Carnival regulations, Bills 198 and 108, the Division's 2024-25 Annual Gaming Report, NSGC's 2025-26 annual report and audited statements, the Atlantic Lottery 2024-25 report, Criminal Code s.207, FINTRAC penalty notices and SCC docket 42141, 2026-09-23. Added the December 2025 statutory reservation of online games to NSGC and Atlantic Lottery, fees, penalties, advertising, payments, enforcement and the 2026 FINTRAC penalty; moved NSGC figures to 2025-26; corrected the Act's in-force date and removed product claims no source supported.
editorial.summary, outlook, timeline, faq, commonPitfalls changed from previous to updated
Rebuilt from the Gaming Control Act consolidation (to 2026, c. 3), the Atlantic Lottery, Casino, Video Lottery, Ticket Lottery, Interprovincial Ticket Lotteries, Bingo Suppliers and Carnival regulations, Bills 198 and 108, the Division's 2024-25 Annual Gaming Report, NSGC's 2025-26 annual report and audited statements, the Atlantic Lottery 2024-25 report, Criminal Code s.207, FINTRAC penalty notices and SCC docket 42141, 2026-09-23. Added the December 2025 statutory reservation of online games to NSGC and Atlantic Lottery, fees, penalties, advertising, payments, enforcement and the 2026 FINTRAC penalty; moved NSGC figures to 2025-26; corrected the Act's in-force date and removed product claims no source supported.
sources changed from previous to updated
Rebuilt from the Gaming Control Act consolidation (to 2026, c. 3), the Atlantic Lottery, Casino, Video Lottery, Ticket Lottery, Interprovincial Ticket Lotteries, Bingo Suppliers and Carnival regulations, Bills 198 and 108, the Division's 2024-25 Annual Gaming Report, NSGC's 2025-26 annual report and audited statements, the Atlantic Lottery 2024-25 report, Criminal Code s.207, FINTRAC penalty notices and SCC docket 42141, 2026-09-23. Added the December 2025 statutory reservation of online games to NSGC and Atlantic Lottery, fees, penalties, advertising, payments, enforcement and the 2026 FINTRAC penalty; moved NSGC figures to 2025-26; corrected the Act's in-force date and removed product claims no source supported.
regulator.abbreviation, website, established, secondaryAuthorities, sourceIds changed from previous to updated
Rebuilt from primary sources, 2026-09-23: Oklahoma Statutes Titles 21, 3A, 15 and 68 from the Legislature, the OMES Gaming Compliance Unit pages and FY 2026 annual report, Oklahoma Horse Racing Commission pages and its 20 August 2026 agenda, bill histories and summaries for HB 1047, HB 1101, SB 585 and SB 164, the Cherokee Nation v. Stitt orders and 25 U.S.C. 2710. Status matrix restated on the Title 21 offences and the State-Tribal Gaming Act; licensing, taxation, compliance, enforcement, payments, market data (FY 2026 exclusivity fees and tribal Class III revenue) and editorial added.
statusMatrix changed from previous to updated
Rebuilt from primary sources, 2026-09-23: Oklahoma Statutes Titles 21, 3A, 15 and 68 from the Legislature, the OMES Gaming Compliance Unit pages and FY 2026 annual report, Oklahoma Horse Racing Commission pages and its 20 August 2026 agenda, bill histories and summaries for HB 1047, HB 1101, SB 585 and SB 164, the Cherokee Nation v. Stitt orders and 25 U.S.C. 2710. Status matrix restated on the Title 21 offences and the State-Tribal Gaming Act; licensing, taxation, compliance, enforcement, payments, market data (FY 2026 exclusivity fees and tribal Class III revenue) and editorial added.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation, caseLaw changed from previous to updated
Rebuilt from primary sources, 2026-09-23: Oklahoma Statutes Titles 21, 3A, 15 and 68 from the Legislature, the OMES Gaming Compliance Unit pages and FY 2026 annual report, Oklahoma Horse Racing Commission pages and its 20 August 2026 agenda, bill histories and summaries for HB 1047, HB 1101, SB 585 and SB 164, the Cherokee Nation v. Stitt orders and 25 U.S.C. 2710. Status matrix restated on the Title 21 offences and the State-Tribal Gaming Act; licensing, taxation, compliance, enforcement, payments, market data (FY 2026 exclusivity fees and tribal Class III revenue) and editorial added.
licensing changed from absent to populated
Rebuilt from primary sources, 2026-09-23: Oklahoma Statutes Titles 21, 3A, 15 and 68 from the Legislature, the OMES Gaming Compliance Unit pages and FY 2026 annual report, Oklahoma Horse Racing Commission pages and its 20 August 2026 agenda, bill histories and summaries for HB 1047, HB 1101, SB 585 and SB 164, the Cherokee Nation v. Stitt orders and 25 U.S.C. 2710. Status matrix restated on the Title 21 offences and the State-Tribal Gaming Act; licensing, taxation, compliance, enforcement, payments, market data (FY 2026 exclusivity fees and tribal Class III revenue) and editorial added.
taxation changed from absent to populated
Rebuilt from primary sources, 2026-09-23: Oklahoma Statutes Titles 21, 3A, 15 and 68 from the Legislature, the OMES Gaming Compliance Unit pages and FY 2026 annual report, Oklahoma Horse Racing Commission pages and its 20 August 2026 agenda, bill histories and summaries for HB 1047, HB 1101, SB 585 and SB 164, the Cherokee Nation v. Stitt orders and 25 U.S.C. 2710. Status matrix restated on the Title 21 offences and the State-Tribal Gaming Act; licensing, taxation, compliance, enforcement, payments, market data (FY 2026 exclusivity fees and tribal Class III revenue) and editorial added.
compliance changed from absent to populated
Rebuilt from primary sources, 2026-09-23: Oklahoma Statutes Titles 21, 3A, 15 and 68 from the Legislature, the OMES Gaming Compliance Unit pages and FY 2026 annual report, Oklahoma Horse Racing Commission pages and its 20 August 2026 agenda, bill histories and summaries for HB 1047, HB 1101, SB 585 and SB 164, the Cherokee Nation v. Stitt orders and 25 U.S.C. 2710. Status matrix restated on the Title 21 offences and the State-Tribal Gaming Act; licensing, taxation, compliance, enforcement, payments, market data (FY 2026 exclusivity fees and tribal Class III revenue) and editorial added.
advertising.advertisingPermitted, restrictions, affiliateRules, penaltiesForBreach, sourceIds changed from previous to updated
Rebuilt from primary sources, 2026-09-23: Oklahoma Statutes Titles 21, 3A, 15 and 68 from the Legislature, the OMES Gaming Compliance Unit pages and FY 2026 annual report, Oklahoma Horse Racing Commission pages and its 20 August 2026 agenda, bill histories and summaries for HB 1047, HB 1101, SB 585 and SB 164, the Cherokee Nation v. Stitt orders and 25 U.S.C. 2710. Status matrix restated on the Title 21 offences and the State-Tribal Gaming Act; licensing, taxation, compliance, enforcement, payments, market data (FY 2026 exclusivity fees and tribal Class III revenue) and editorial added.
payments changed from absent to populated
Rebuilt from primary sources, 2026-09-23: Oklahoma Statutes Titles 21, 3A, 15 and 68 from the Legislature, the OMES Gaming Compliance Unit pages and FY 2026 annual report, Oklahoma Horse Racing Commission pages and its 20 August 2026 agenda, bill histories and summaries for HB 1047, HB 1101, SB 585 and SB 164, the Cherokee Nation v. Stitt orders and 25 U.S.C. 2710. Status matrix restated on the Title 21 offences and the State-Tribal Gaming Act; licensing, taxation, compliance, enforcement, payments, market data (FY 2026 exclusivity fees and tribal Class III revenue) and editorial added.
enforcement changed from absent to populated
Rebuilt from primary sources, 2026-09-23: Oklahoma Statutes Titles 21, 3A, 15 and 68 from the Legislature, the OMES Gaming Compliance Unit pages and FY 2026 annual report, Oklahoma Horse Racing Commission pages and its 20 August 2026 agenda, bill histories and summaries for HB 1047, HB 1101, SB 585 and SB 164, the Cherokee Nation v. Stitt orders and 25 U.S.C. 2710. Status matrix restated on the Title 21 offences and the State-Tribal Gaming Act; licensing, taxation, compliance, enforcement, payments, market data (FY 2026 exclusivity fees and tribal Class III revenue) and editorial added.
marketData changed from absent to populated
Rebuilt from primary sources, 2026-09-23: Oklahoma Statutes Titles 21, 3A, 15 and 68 from the Legislature, the OMES Gaming Compliance Unit pages and FY 2026 annual report, Oklahoma Horse Racing Commission pages and its 20 August 2026 agenda, bill histories and summaries for HB 1047, HB 1101, SB 585 and SB 164, the Cherokee Nation v. Stitt orders and 25 U.S.C. 2710. Status matrix restated on the Title 21 offences and the State-Tribal Gaming Act; licensing, taxation, compliance, enforcement, payments, market data (FY 2026 exclusivity fees and tribal Class III revenue) and editorial added.
editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated
Rebuilt from primary sources, 2026-09-23: Oklahoma Statutes Titles 21, 3A, 15 and 68 from the Legislature, the OMES Gaming Compliance Unit pages and FY 2026 annual report, Oklahoma Horse Racing Commission pages and its 20 August 2026 agenda, bill histories and summaries for HB 1047, HB 1101, SB 585 and SB 164, the Cherokee Nation v. Stitt orders and 25 U.S.C. 2710. Status matrix restated on the Title 21 offences and the State-Tribal Gaming Act; licensing, taxation, compliance, enforcement, payments, market data (FY 2026 exclusivity fees and tribal Class III revenue) and editorial added.
sources changed from previous to updated
Rebuilt from primary sources, 2026-09-23: Oklahoma Statutes Titles 21, 3A, 15 and 68 from the Legislature, the OMES Gaming Compliance Unit pages and FY 2026 annual report, Oklahoma Horse Racing Commission pages and its 20 August 2026 agenda, bill histories and summaries for HB 1047, HB 1101, SB 585 and SB 164, the Cherokee Nation v. Stitt orders and 25 U.S.C. 2710. Status matrix restated on the Title 21 offences and the State-Tribal Gaming Act; licensing, taxation, compliance, enforcement, payments, market data (FY 2026 exclusivity fees and tribal Class III revenue) and editorial added.
regulator.licenceRegisterUrl, complaintsUrl, secondaryAuthorities, sourceIds changed from previous to updated
Full reverification against Criminal Code s.207, the Gaming Control Act, 1992, the iGaming Ontario Act, 2024, the Registrar's Standards for Internet Gaming (updated 14 May 2026), AGCO fee and enforcement notices, iGaming Ontario market data and 2024-25 financial statements, the Supreme Court of Canada docket 42141 and Bills S-211 and 107, 2026-09-23. Added the 80% operator revenue share and $100,000 per-site fee, BetGuard central self-exclusion, the international liquidity appeal, 2025-26 market data and enforcement; ICLG dropped as a source.
statusMatrix changed from previous to updated
Full reverification against Criminal Code s.207, the Gaming Control Act, 1992, the iGaming Ontario Act, 2024, the Registrar's Standards for Internet Gaming (updated 14 May 2026), AGCO fee and enforcement notices, iGaming Ontario market data and 2024-25 financial statements, the Supreme Court of Canada docket 42141 and Bills S-211 and 107, 2026-09-23. Added the 80% operator revenue share and $100,000 per-site fee, BetGuard central self-exclusion, the international liquidity appeal, 2025-26 market data and enforcement; ICLG dropped as a source.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation, caseLaw changed from previous to updated
Full reverification against Criminal Code s.207, the Gaming Control Act, 1992, the iGaming Ontario Act, 2024, the Registrar's Standards for Internet Gaming (updated 14 May 2026), AGCO fee and enforcement notices, iGaming Ontario market data and 2024-25 financial statements, the Supreme Court of Canada docket 42141 and Bills S-211 and 107, 2026-09-23. Added the 80% operator revenue share and $100,000 per-site fee, BetGuard central self-exclusion, the international liquidity appeal, 2025-26 market data and enforcement; ICLG dropped as a source.
licensing changed from previous to updated
Full reverification against Criminal Code s.207, the Gaming Control Act, 1992, the iGaming Ontario Act, 2024, the Registrar's Standards for Internet Gaming (updated 14 May 2026), AGCO fee and enforcement notices, iGaming Ontario market data and 2024-25 financial statements, the Supreme Court of Canada docket 42141 and Bills S-211 and 107, 2026-09-23. Added the 80% operator revenue share and $100,000 per-site fee, BetGuard central self-exclusion, the international liquidity appeal, 2025-26 market data and enforcement; ICLG dropped as a source.
taxation.taxBase, earmarkedLevies, effectiveDate, sourceIds changed from previous to updated
Full reverification against Criminal Code s.207, the Gaming Control Act, 1992, the iGaming Ontario Act, 2024, the Registrar's Standards for Internet Gaming (updated 14 May 2026), AGCO fee and enforcement notices, iGaming Ontario market data and 2024-25 financial statements, the Supreme Court of Canada docket 42141 and Bills S-211 and 107, 2026-09-23. Added the 80% operator revenue share and $100,000 per-site fee, BetGuard central self-exclusion, the international liquidity appeal, 2025-26 market data and enforcement; ICLG dropped as a source.
compliance changed from previous to updated
Full reverification against Criminal Code s.207, the Gaming Control Act, 1992, the iGaming Ontario Act, 2024, the Registrar's Standards for Internet Gaming (updated 14 May 2026), AGCO fee and enforcement notices, iGaming Ontario market data and 2024-25 financial statements, the Supreme Court of Canada docket 42141 and Bills S-211 and 107, 2026-09-23. Added the 80% operator revenue share and $100,000 per-site fee, BetGuard central self-exclusion, the international liquidity appeal, 2025-26 market data and enforcement; ICLG dropped as a source.
advertising changed from previous to updated
Full reverification against Criminal Code s.207, the Gaming Control Act, 1992, the iGaming Ontario Act, 2024, the Registrar's Standards for Internet Gaming (updated 14 May 2026), AGCO fee and enforcement notices, iGaming Ontario market data and 2024-25 financial statements, the Supreme Court of Canada docket 42141 and Bills S-211 and 107, 2026-09-23. Added the 80% operator revenue share and $100,000 per-site fee, BetGuard central self-exclusion, the international liquidity appeal, 2025-26 market data and enforcement; ICLG dropped as a source.
payments changed from absent to populated
Full reverification against Criminal Code s.207, the Gaming Control Act, 1992, the iGaming Ontario Act, 2024, the Registrar's Standards for Internet Gaming (updated 14 May 2026), AGCO fee and enforcement notices, iGaming Ontario market data and 2024-25 financial statements, the Supreme Court of Canada docket 42141 and Bills S-211 and 107, 2026-09-23. Added the 80% operator revenue share and $100,000 per-site fee, BetGuard central self-exclusion, the international liquidity appeal, 2025-26 market data and enforcement; ICLG dropped as a source.
enforcement changed from absent to populated
Full reverification against Criminal Code s.207, the Gaming Control Act, 1992, the iGaming Ontario Act, 2024, the Registrar's Standards for Internet Gaming (updated 14 May 2026), AGCO fee and enforcement notices, iGaming Ontario market data and 2024-25 financial statements, the Supreme Court of Canada docket 42141 and Bills S-211 and 107, 2026-09-23. Added the 80% operator revenue share and $100,000 per-site fee, BetGuard central self-exclusion, the international liquidity appeal, 2025-26 market data and enforcement; ICLG dropped as a source.
marketData changed from previous to updated
Full reverification against Criminal Code s.207, the Gaming Control Act, 1992, the iGaming Ontario Act, 2024, the Registrar's Standards for Internet Gaming (updated 14 May 2026), AGCO fee and enforcement notices, iGaming Ontario market data and 2024-25 financial statements, the Supreme Court of Canada docket 42141 and Bills S-211 and 107, 2026-09-23. Added the 80% operator revenue share and $100,000 per-site fee, BetGuard central self-exclusion, the international liquidity appeal, 2025-26 market data and enforcement; ICLG dropped as a source.
editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated
Full reverification against Criminal Code s.207, the Gaming Control Act, 1992, the iGaming Ontario Act, 2024, the Registrar's Standards for Internet Gaming (updated 14 May 2026), AGCO fee and enforcement notices, iGaming Ontario market data and 2024-25 financial statements, the Supreme Court of Canada docket 42141 and Bills S-211 and 107, 2026-09-23. Added the 80% operator revenue share and $100,000 per-site fee, BetGuard central self-exclusion, the international liquidity appeal, 2025-26 market data and enforcement; ICLG dropped as a source.
sources changed from previous to updated
Full reverification against Criminal Code s.207, the Gaming Control Act, 1992, the iGaming Ontario Act, 2024, the Registrar's Standards for Internet Gaming (updated 14 May 2026), AGCO fee and enforcement notices, iGaming Ontario market data and 2024-25 financial statements, the Supreme Court of Canada docket 42141 and Bills S-211 and 107, 2026-09-23. Added the 80% operator revenue share and $100,000 per-site fee, BetGuard central self-exclusion, the international liquidity appeal, 2025-26 market data and enforcement; ICLG dropped as a source.
regulator.secondaryAuthorities, sourceIds changed from previous to updated
Reverified on 2026-09-23 against the Prevention of Gambling Act, 1977, the Constitution (art. 37), the Penal Code (ss. 294A and 294B), the Prevention of Electronic Crimes Act, 2016 as amended in 2025, the Public Gambling Act, 1867, all four provincial prevention of gambling ordinances of 1978, the PEMRA Code of Conduct 2015 and an SECP notice. The record now covers the provincial laws and their higher penalties, records that the tourist-complex exemption no longer applies in Islamabad or the provinces read, adds lotteries, horse race betting, advertising rules and online enforcement against betting app promoters.
statusMatrix changed from previous to updated
Reverified on 2026-09-23 against the Prevention of Gambling Act, 1977, the Constitution (art. 37), the Penal Code (ss. 294A and 294B), the Prevention of Electronic Crimes Act, 2016 as amended in 2025, the Public Gambling Act, 1867, all four provincial prevention of gambling ordinances of 1978, the PEMRA Code of Conduct 2015 and an SECP notice. The record now covers the provincial laws and their higher penalties, records that the tourist-complex exemption no longer applies in Islamabad or the provinces read, adds lotteries, horse race betting, advertising rules and online enforcement against betting app promoters.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, caseLaw changed from previous to updated
Reverified on 2026-09-23 against the Prevention of Gambling Act, 1977, the Constitution (art. 37), the Penal Code (ss. 294A and 294B), the Prevention of Electronic Crimes Act, 2016 as amended in 2025, the Public Gambling Act, 1867, all four provincial prevention of gambling ordinances of 1978, the PEMRA Code of Conduct 2015 and an SECP notice. The record now covers the provincial laws and their higher penalties, records that the tourist-complex exemption no longer applies in Islamabad or the provinces read, adds lotteries, horse race betting, advertising rules and online enforcement against betting app promoters.
licensing.barriersToEntry, sourceIds changed from previous to updated
Reverified on 2026-09-23 against the Prevention of Gambling Act, 1977, the Constitution (art. 37), the Penal Code (ss. 294A and 294B), the Prevention of Electronic Crimes Act, 2016 as amended in 2025, the Public Gambling Act, 1867, all four provincial prevention of gambling ordinances of 1978, the PEMRA Code of Conduct 2015 and an SECP notice. The record now covers the provincial laws and their higher penalties, records that the tourist-complex exemption no longer applies in Islamabad or the provinces read, adds lotteries, horse race betting, advertising rules and online enforcement against betting app promoters.
advertising changed from absent to populated
Reverified on 2026-09-23 against the Prevention of Gambling Act, 1977, the Constitution (art. 37), the Penal Code (ss. 294A and 294B), the Prevention of Electronic Crimes Act, 2016 as amended in 2025, the Public Gambling Act, 1867, all four provincial prevention of gambling ordinances of 1978, the PEMRA Code of Conduct 2015 and an SECP notice. The record now covers the provincial laws and their higher penalties, records that the tourist-complex exemption no longer applies in Islamabad or the provinces read, adds lotteries, horse race betting, advertising rules and online enforcement against betting app promoters.
enforcement.penaltyRange, operatorLiability, playerLiability, notableActions, sourceIds changed from previous to updated
Reverified on 2026-09-23 against the Prevention of Gambling Act, 1977, the Constitution (art. 37), the Penal Code (ss. 294A and 294B), the Prevention of Electronic Crimes Act, 2016 as amended in 2025, the Public Gambling Act, 1867, all four provincial prevention of gambling ordinances of 1978, the PEMRA Code of Conduct 2015 and an SECP notice. The record now covers the provincial laws and their higher penalties, records that the tourist-complex exemption no longer applies in Islamabad or the provinces read, adds lotteries, horse race betting, advertising rules and online enforcement against betting app promoters.
editorial.summary, outlook, timeline, commonPitfalls, faq changed from previous to updated
Reverified on 2026-09-23 against the Prevention of Gambling Act, 1977, the Constitution (art. 37), the Penal Code (ss. 294A and 294B), the Prevention of Electronic Crimes Act, 2016 as amended in 2025, the Public Gambling Act, 1867, all four provincial prevention of gambling ordinances of 1978, the PEMRA Code of Conduct 2015 and an SECP notice. The record now covers the provincial laws and their higher penalties, records that the tourist-complex exemption no longer applies in Islamabad or the provinces read, adds lotteries, horse race betting, advertising rules and online enforcement against betting app promoters.
sources changed from previous to updated
Reverified on 2026-09-23 against the Prevention of Gambling Act, 1977, the Constitution (art. 37), the Penal Code (ss. 294A and 294B), the Prevention of Electronic Crimes Act, 2016 as amended in 2025, the Public Gambling Act, 1867, all four provincial prevention of gambling ordinances of 1978, the PEMRA Code of Conduct 2015 and an SECP notice. The record now covers the provincial laws and their higher penalties, records that the tourist-complex exemption no longer applies in Islamabad or the provinces read, adds lotteries, horse race betting, advertising rules and online enforcement against betting app promoters.
regulator.localName, reportsTo, secondaryAuthorities, sourceIds changed from previous to updated
Reverified 2026-09-23 against Decreto Ley 2 of 1998 and Ley 49 of 2009, JCJ Resolution 11 of 2020, Ley 527 of 2026 in the Gaceta Oficial, SSNF Acuerdo JD-01-2025 and the JCJ self-exclusion and revenue documents, read in Spanish. Resolution 11 of 2020 replaced Resolution 65 of 2002 and sets a 10% share of gross revenue, B/.50,000 key money per licence and a .pa domain; the Law 527 penalties are corrected (up to B/.1,000,000 applies to internet providers that ignore blocking orders, not to operators).
statusMatrix changed from previous to updated
Reverified 2026-09-23 against Decreto Ley 2 of 1998 and Ley 49 of 2009, JCJ Resolution 11 of 2020, Ley 527 of 2026 in the Gaceta Oficial, SSNF Acuerdo JD-01-2025 and the JCJ self-exclusion and revenue documents, read in Spanish. Resolution 11 of 2020 replaced Resolution 65 of 2002 and sets a 10% share of gross revenue, B/.50,000 key money per licence and a .pa domain; the Law 527 penalties are corrected (up to B/.1,000,000 applies to internet providers that ignore blocking orders, not to operators).
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation, caseLaw changed from previous to updated
Reverified 2026-09-23 against Decreto Ley 2 of 1998 and Ley 49 of 2009, JCJ Resolution 11 of 2020, Ley 527 of 2026 in the Gaceta Oficial, SSNF Acuerdo JD-01-2025 and the JCJ self-exclusion and revenue documents, read in Spanish. Resolution 11 of 2020 replaced Resolution 65 of 2002 and sets a 10% share of gross revenue, B/.50,000 key money per licence and a .pa domain; the Law 527 penalties are corrected (up to B/.1,000,000 applies to internet providers that ignore blocking orders, not to operators).
licensing changed from previous to updated
Reverified 2026-09-23 against Decreto Ley 2 of 1998 and Ley 49 of 2009, JCJ Resolution 11 of 2020, Ley 527 of 2026 in the Gaceta Oficial, SSNF Acuerdo JD-01-2025 and the JCJ self-exclusion and revenue documents, read in Spanish. Resolution 11 of 2020 replaced Resolution 65 of 2002 and sets a 10% share of gross revenue, B/.50,000 key money per licence and a .pa domain; the Law 527 penalties are corrected (up to B/.1,000,000 applies to internet providers that ignore blocking orders, not to operators).
taxation.ggrTaxRate, taxBase, earmarkedLevies, sourceIds changed from previous to updated
Reverified 2026-09-23 against Decreto Ley 2 of 1998 and Ley 49 of 2009, JCJ Resolution 11 of 2020, Ley 527 of 2026 in the Gaceta Oficial, SSNF Acuerdo JD-01-2025 and the JCJ self-exclusion and revenue documents, read in Spanish. Resolution 11 of 2020 replaced Resolution 65 of 2002 and sets a 10% share of gross revenue, B/.50,000 key money per licence and a .pa domain; the Law 527 penalties are corrected (up to B/.1,000,000 applies to internet providers that ignore blocking orders, not to operators).
compliance changed from previous to updated
Reverified 2026-09-23 against Decreto Ley 2 of 1998 and Ley 49 of 2009, JCJ Resolution 11 of 2020, Ley 527 of 2026 in the Gaceta Oficial, SSNF Acuerdo JD-01-2025 and the JCJ self-exclusion and revenue documents, read in Spanish. Resolution 11 of 2020 replaced Resolution 65 of 2002 and sets a 10% share of gross revenue, B/.50,000 key money per licence and a .pa domain; the Law 527 penalties are corrected (up to B/.1,000,000 applies to internet providers that ignore blocking orders, not to operators).
advertising.restrictions, affiliateRules, mandatoryWarnings, penaltiesForBreach, sourceIds changed from previous to updated
Reverified 2026-09-23 against Decreto Ley 2 of 1998 and Ley 49 of 2009, JCJ Resolution 11 of 2020, Ley 527 of 2026 in the Gaceta Oficial, SSNF Acuerdo JD-01-2025 and the JCJ self-exclusion and revenue documents, read in Spanish. Resolution 11 of 2020 replaced Resolution 65 of 2002 and sets a 10% share of gross revenue, B/.50,000 key money per licence and a .pa domain; the Law 527 penalties are corrected (up to B/.1,000,000 applies to internet providers that ignore blocking orders, not to operators).
payments changed from absent to populated
Reverified 2026-09-23 against Decreto Ley 2 of 1998 and Ley 49 of 2009, JCJ Resolution 11 of 2020, Ley 527 of 2026 in the Gaceta Oficial, SSNF Acuerdo JD-01-2025 and the JCJ self-exclusion and revenue documents, read in Spanish. Resolution 11 of 2020 replaced Resolution 65 of 2002 and sets a 10% share of gross revenue, B/.50,000 key money per licence and a .pa domain; the Law 527 penalties are corrected (up to B/.1,000,000 applies to internet providers that ignore blocking orders, not to operators).
enforcement.penaltyRange, operatorLiability, notableActions, sourceIds changed from previous to updated
Reverified 2026-09-23 against Decreto Ley 2 of 1998 and Ley 49 of 2009, JCJ Resolution 11 of 2020, Ley 527 of 2026 in the Gaceta Oficial, SSNF Acuerdo JD-01-2025 and the JCJ self-exclusion and revenue documents, read in Spanish. Resolution 11 of 2020 replaced Resolution 65 of 2002 and sets a 10% share of gross revenue, B/.50,000 key money per licence and a .pa domain; the Law 527 penalties are corrected (up to B/.1,000,000 applies to internet providers that ignore blocking orders, not to operators).
editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated
Reverified 2026-09-23 against Decreto Ley 2 of 1998 and Ley 49 of 2009, JCJ Resolution 11 of 2020, Ley 527 of 2026 in the Gaceta Oficial, SSNF Acuerdo JD-01-2025 and the JCJ self-exclusion and revenue documents, read in Spanish. Resolution 11 of 2020 replaced Resolution 65 of 2002 and sets a 10% share of gross revenue, B/.50,000 key money per licence and a .pa domain; the Law 527 penalties are corrected (up to B/.1,000,000 applies to internet providers that ignore blocking orders, not to operators).
sources changed from previous to updated
Reverified 2026-09-23 against Decreto Ley 2 of 1998 and Ley 49 of 2009, JCJ Resolution 11 of 2020, Ley 527 of 2026 in the Gaceta Oficial, SSNF Acuerdo JD-01-2025 and the JCJ self-exclusion and revenue documents, read in Spanish. Resolution 11 of 2020 replaced Resolution 65 of 2002 and sets a 10% share of gross revenue, B/.50,000 key money per licence and a .pa domain; the Law 527 penalties are corrected (up to B/.1,000,000 applies to internet providers that ignore blocking orders, not to operators).
regulator changed from previous to updated
Full reverification against the text of Law 7438/2025 (BACN), Law 1016/1997, Law 4716/2012, Law 6903/2022, Decree 3846/2025, the sports betting award (CONAJZAR Resolution 48/2022, Decree 8735/2023), CONAJZAR Resolutions 48/2020 and 5/2023 on online casino, the 2026 quiniela award, SEPRELAD Resolution 258/2020 and Decree 4661/2020, 2026-09-23, read in Spanish. Online sports betting is relabelled a monopoly (CONAJZAR confirmed in July 2026 that DARUMA SAM S.A. is the sole, exclusive concessionaire); the canon rates (22% of net win for sports betting, 7% of win for online casino), the 8% prize withholding, criminal player liability, the repeal of Decree 6206/1999 and the three-year sunset on provisional online casino authorisations are added; the trade-press and law-firm sources are replaced by primary texts.
statusMatrix changed from previous to updated
Full reverification against the text of Law 7438/2025 (BACN), Law 1016/1997, Law 4716/2012, Law 6903/2022, Decree 3846/2025, the sports betting award (CONAJZAR Resolution 48/2022, Decree 8735/2023), CONAJZAR Resolutions 48/2020 and 5/2023 on online casino, the 2026 quiniela award, SEPRELAD Resolution 258/2020 and Decree 4661/2020, 2026-09-23, read in Spanish. Online sports betting is relabelled a monopoly (CONAJZAR confirmed in July 2026 that DARUMA SAM S.A. is the sole, exclusive concessionaire); the canon rates (22% of net win for sports betting, 7% of win for online casino), the 8% prize withholding, criminal player liability, the repeal of Decree 6206/1999 and the three-year sunset on provisional online casino authorisations are added; the trade-press and law-firm sources are replaced by primary texts.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation changed from previous to updated
Full reverification against the text of Law 7438/2025 (BACN), Law 1016/1997, Law 4716/2012, Law 6903/2022, Decree 3846/2025, the sports betting award (CONAJZAR Resolution 48/2022, Decree 8735/2023), CONAJZAR Resolutions 48/2020 and 5/2023 on online casino, the 2026 quiniela award, SEPRELAD Resolution 258/2020 and Decree 4661/2020, 2026-09-23, read in Spanish. Online sports betting is relabelled a monopoly (CONAJZAR confirmed in July 2026 that DARUMA SAM S.A. is the sole, exclusive concessionaire); the canon rates (22% of net win for sports betting, 7% of win for online casino), the 8% prize withholding, criminal player liability, the repeal of Decree 6206/1999 and the three-year sunset on provisional online casino authorisations are added; the trade-press and law-firm sources are replaced by primary texts.
licensing changed from previous to updated
Full reverification against the text of Law 7438/2025 (BACN), Law 1016/1997, Law 4716/2012, Law 6903/2022, Decree 3846/2025, the sports betting award (CONAJZAR Resolution 48/2022, Decree 8735/2023), CONAJZAR Resolutions 48/2020 and 5/2023 on online casino, the 2026 quiniela award, SEPRELAD Resolution 258/2020 and Decree 4661/2020, 2026-09-23, read in Spanish. Online sports betting is relabelled a monopoly (CONAJZAR confirmed in July 2026 that DARUMA SAM S.A. is the sole, exclusive concessionaire); the canon rates (22% of net win for sports betting, 7% of win for online casino), the 8% prize withholding, criminal player liability, the repeal of Decree 6206/1999 and the three-year sunset on provisional online casino authorisations are added; the trade-press and law-firm sources are replaced by primary texts.
taxation.taxBase, corporateTaxRate, earmarkedLevies, playerWinningsTax, withholdingMechanism, sourceIds changed from previous to updated
Full reverification against the text of Law 7438/2025 (BACN), Law 1016/1997, Law 4716/2012, Law 6903/2022, Decree 3846/2025, the sports betting award (CONAJZAR Resolution 48/2022, Decree 8735/2023), CONAJZAR Resolutions 48/2020 and 5/2023 on online casino, the 2026 quiniela award, SEPRELAD Resolution 258/2020 and Decree 4661/2020, 2026-09-23, read in Spanish. Online sports betting is relabelled a monopoly (CONAJZAR confirmed in July 2026 that DARUMA SAM S.A. is the sole, exclusive concessionaire); the canon rates (22% of net win for sports betting, 7% of win for online casino), the 8% prize withholding, criminal player liability, the repeal of Decree 6206/1999 and the three-year sunset on provisional online casino authorisations are added; the trade-press and law-firm sources are replaced by primary texts.
compliance changed from absent to populated
Full reverification against the text of Law 7438/2025 (BACN), Law 1016/1997, Law 4716/2012, Law 6903/2022, Decree 3846/2025, the sports betting award (CONAJZAR Resolution 48/2022, Decree 8735/2023), CONAJZAR Resolutions 48/2020 and 5/2023 on online casino, the 2026 quiniela award, SEPRELAD Resolution 258/2020 and Decree 4661/2020, 2026-09-23, read in Spanish. Online sports betting is relabelled a monopoly (CONAJZAR confirmed in July 2026 that DARUMA SAM S.A. is the sole, exclusive concessionaire); the canon rates (22% of net win for sports betting, 7% of win for online casino), the 8% prize withholding, criminal player liability, the repeal of Decree 6206/1999 and the three-year sunset on provisional online casino authorisations are added; the trade-press and law-firm sources are replaced by primary texts.
advertising.restrictions, affiliateRules, penaltiesForBreach, sourceIds changed from previous to updated
Full reverification against the text of Law 7438/2025 (BACN), Law 1016/1997, Law 4716/2012, Law 6903/2022, Decree 3846/2025, the sports betting award (CONAJZAR Resolution 48/2022, Decree 8735/2023), CONAJZAR Resolutions 48/2020 and 5/2023 on online casino, the 2026 quiniela award, SEPRELAD Resolution 258/2020 and Decree 4661/2020, 2026-09-23, read in Spanish. Online sports betting is relabelled a monopoly (CONAJZAR confirmed in July 2026 that DARUMA SAM S.A. is the sole, exclusive concessionaire); the canon rates (22% of net win for sports betting, 7% of win for online casino), the 8% prize withholding, criminal player liability, the repeal of Decree 6206/1999 and the three-year sunset on provisional online casino authorisations are added; the trade-press and law-firm sources are replaced by primary texts.
payments changed from absent to populated
Full reverification against the text of Law 7438/2025 (BACN), Law 1016/1997, Law 4716/2012, Law 6903/2022, Decree 3846/2025, the sports betting award (CONAJZAR Resolution 48/2022, Decree 8735/2023), CONAJZAR Resolutions 48/2020 and 5/2023 on online casino, the 2026 quiniela award, SEPRELAD Resolution 258/2020 and Decree 4661/2020, 2026-09-23, read in Spanish. Online sports betting is relabelled a monopoly (CONAJZAR confirmed in July 2026 that DARUMA SAM S.A. is the sole, exclusive concessionaire); the canon rates (22% of net win for sports betting, 7% of win for online casino), the 8% prize withholding, criminal player liability, the repeal of Decree 6206/1999 and the three-year sunset on provisional online casino authorisations are added; the trade-press and law-firm sources are replaced by primary texts.
enforcement.penaltyRange, operatorLiability, playerLiability, notableActions, sourceIds changed from previous to updated
Full reverification against the text of Law 7438/2025 (BACN), Law 1016/1997, Law 4716/2012, Law 6903/2022, Decree 3846/2025, the sports betting award (CONAJZAR Resolution 48/2022, Decree 8735/2023), CONAJZAR Resolutions 48/2020 and 5/2023 on online casino, the 2026 quiniela award, SEPRELAD Resolution 258/2020 and Decree 4661/2020, 2026-09-23, read in Spanish. Online sports betting is relabelled a monopoly (CONAJZAR confirmed in July 2026 that DARUMA SAM S.A. is the sole, exclusive concessionaire); the canon rates (22% of net win for sports betting, 7% of win for online casino), the 8% prize withholding, criminal player liability, the repeal of Decree 6206/1999 and the three-year sunset on provisional online casino authorisations are added; the trade-press and law-firm sources are replaced by primary texts.
editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated
Full reverification against the text of Law 7438/2025 (BACN), Law 1016/1997, Law 4716/2012, Law 6903/2022, Decree 3846/2025, the sports betting award (CONAJZAR Resolution 48/2022, Decree 8735/2023), CONAJZAR Resolutions 48/2020 and 5/2023 on online casino, the 2026 quiniela award, SEPRELAD Resolution 258/2020 and Decree 4661/2020, 2026-09-23, read in Spanish. Online sports betting is relabelled a monopoly (CONAJZAR confirmed in July 2026 that DARUMA SAM S.A. is the sole, exclusive concessionaire); the canon rates (22% of net win for sports betting, 7% of win for online casino), the 8% prize withholding, criminal player liability, the repeal of Decree 6206/1999 and the three-year sunset on provisional online casino authorisations are added; the trade-press and law-firm sources are replaced by primary texts.
sources changed from previous to updated
Full reverification against the text of Law 7438/2025 (BACN), Law 1016/1997, Law 4716/2012, Law 6903/2022, Decree 3846/2025, the sports betting award (CONAJZAR Resolution 48/2022, Decree 8735/2023), CONAJZAR Resolutions 48/2020 and 5/2023 on online casino, the 2026 quiniela award, SEPRELAD Resolution 258/2020 and Decree 4661/2020, 2026-09-23, read in Spanish. Online sports betting is relabelled a monopoly (CONAJZAR confirmed in July 2026 that DARUMA SAM S.A. is the sole, exclusive concessionaire); the canon rates (22% of net win for sports betting, 7% of win for online casino), the 8% prize withholding, criminal player liability, the repeal of Decree 6206/1999 and the three-year sunset on provisional online casino authorisations are added; the trade-press and law-firm sources are replaced by primary texts.
regulator changed from previous to updated
Full rebuild from primary sources, 2026-09-23: Title 4 Pa.C.S. (Chapters 3, 5, 13B, 13C and Part II enforcement provisions), 58 Pa. Code Chapters 501a, 809a, 812a, 813a, 815a, 1207a and 1409a to 1411a, the PGCB fee schedule, FY 2025/26 revenue reports, 2026 consent agreements, the Third Circuit Kalshi ruling and the State Police skill games notice. Tax rates now rest on the statute (52% plus 2% local share on online slots, 14% plus 2% on tables and poker, 34% plus 2% on sports wagering, 15% on fantasy); licence fees, KYC and player limits, self-exclusion, market data, enforcement, fantasy, iLottery, horse racing and prediction market entries added; Casino Reports dropped; unsourced advertising claims removed.
statusMatrix changed from previous to updated
Full rebuild from primary sources, 2026-09-23: Title 4 Pa.C.S. (Chapters 3, 5, 13B, 13C and Part II enforcement provisions), 58 Pa. Code Chapters 501a, 809a, 812a, 813a, 815a, 1207a and 1409a to 1411a, the PGCB fee schedule, FY 2025/26 revenue reports, 2026 consent agreements, the Third Circuit Kalshi ruling and the State Police skill games notice. Tax rates now rest on the statute (52% plus 2% local share on online slots, 14% plus 2% on tables and poker, 34% plus 2% on sports wagering, 15% on fantasy); licence fees, KYC and player limits, self-exclusion, market data, enforcement, fantasy, iLottery, horse racing and prediction market entries added; Casino Reports dropped; unsourced advertising claims removed.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation, caseLaw changed from previous to updated
Full rebuild from primary sources, 2026-09-23: Title 4 Pa.C.S. (Chapters 3, 5, 13B, 13C and Part II enforcement provisions), 58 Pa. Code Chapters 501a, 809a, 812a, 813a, 815a, 1207a and 1409a to 1411a, the PGCB fee schedule, FY 2025/26 revenue reports, 2026 consent agreements, the Third Circuit Kalshi ruling and the State Police skill games notice. Tax rates now rest on the statute (52% plus 2% local share on online slots, 14% plus 2% on tables and poker, 34% plus 2% on sports wagering, 15% on fantasy); licence fees, KYC and player limits, self-exclusion, market data, enforcement, fantasy, iLottery, horse racing and prediction market entries added; Casino Reports dropped; unsourced advertising claims removed.
licensing.licenceTypes, certificationRequirements, notableLicensees, barriersToEntry, sourceIds changed from previous to updated
Full rebuild from primary sources, 2026-09-23: Title 4 Pa.C.S. (Chapters 3, 5, 13B, 13C and Part II enforcement provisions), 58 Pa. Code Chapters 501a, 809a, 812a, 813a, 815a, 1207a and 1409a to 1411a, the PGCB fee schedule, FY 2025/26 revenue reports, 2026 consent agreements, the Third Circuit Kalshi ruling and the State Police skill games notice. Tax rates now rest on the statute (52% plus 2% local share on online slots, 14% plus 2% on tables and poker, 34% plus 2% on sports wagering, 15% on fantasy); licence fees, KYC and player limits, self-exclusion, market data, enforcement, fantasy, iLottery, horse racing and prediction market entries added; Casino Reports dropped; unsourced advertising claims removed.
taxation.ggrTaxRate, taxBase, earmarkedLevies, playerWinningsTax, withholdingMechanism, sourceIds changed from previous to updated
Full rebuild from primary sources, 2026-09-23: Title 4 Pa.C.S. (Chapters 3, 5, 13B, 13C and Part II enforcement provisions), 58 Pa. Code Chapters 501a, 809a, 812a, 813a, 815a, 1207a and 1409a to 1411a, the PGCB fee schedule, FY 2025/26 revenue reports, 2026 consent agreements, the Third Circuit Kalshi ruling and the State Police skill games notice. Tax rates now rest on the statute (52% plus 2% local share on online slots, 14% plus 2% on tables and poker, 34% plus 2% on sports wagering, 15% on fantasy); licence fees, KYC and player limits, self-exclusion, market data, enforcement, fantasy, iLottery, horse racing and prediction market entries added; Casino Reports dropped; unsourced advertising claims removed.
compliance changed from previous to updated
Full rebuild from primary sources, 2026-09-23: Title 4 Pa.C.S. (Chapters 3, 5, 13B, 13C and Part II enforcement provisions), 58 Pa. Code Chapters 501a, 809a, 812a, 813a, 815a, 1207a and 1409a to 1411a, the PGCB fee schedule, FY 2025/26 revenue reports, 2026 consent agreements, the Third Circuit Kalshi ruling and the State Police skill games notice. Tax rates now rest on the statute (52% plus 2% local share on online slots, 14% plus 2% on tables and poker, 34% plus 2% on sports wagering, 15% on fantasy); licence fees, KYC and player limits, self-exclusion, market data, enforcement, fantasy, iLottery, horse racing and prediction market entries added; Casino Reports dropped; unsourced advertising claims removed.
advertising changed from previous to updated
Full rebuild from primary sources, 2026-09-23: Title 4 Pa.C.S. (Chapters 3, 5, 13B, 13C and Part II enforcement provisions), 58 Pa. Code Chapters 501a, 809a, 812a, 813a, 815a, 1207a and 1409a to 1411a, the PGCB fee schedule, FY 2025/26 revenue reports, 2026 consent agreements, the Third Circuit Kalshi ruling and the State Police skill games notice. Tax rates now rest on the statute (52% plus 2% local share on online slots, 14% plus 2% on tables and poker, 34% plus 2% on sports wagering, 15% on fantasy); licence fees, KYC and player limits, self-exclusion, market data, enforcement, fantasy, iLottery, horse racing and prediction market entries added; Casino Reports dropped; unsourced advertising claims removed.
payments changed from absent to populated
Full rebuild from primary sources, 2026-09-23: Title 4 Pa.C.S. (Chapters 3, 5, 13B, 13C and Part II enforcement provisions), 58 Pa. Code Chapters 501a, 809a, 812a, 813a, 815a, 1207a and 1409a to 1411a, the PGCB fee schedule, FY 2025/26 revenue reports, 2026 consent agreements, the Third Circuit Kalshi ruling and the State Police skill games notice. Tax rates now rest on the statute (52% plus 2% local share on online slots, 14% plus 2% on tables and poker, 34% plus 2% on sports wagering, 15% on fantasy); licence fees, KYC and player limits, self-exclusion, market data, enforcement, fantasy, iLottery, horse racing and prediction market entries added; Casino Reports dropped; unsourced advertising claims removed.
enforcement changed from absent to populated
Full rebuild from primary sources, 2026-09-23: Title 4 Pa.C.S. (Chapters 3, 5, 13B, 13C and Part II enforcement provisions), 58 Pa. Code Chapters 501a, 809a, 812a, 813a, 815a, 1207a and 1409a to 1411a, the PGCB fee schedule, FY 2025/26 revenue reports, 2026 consent agreements, the Third Circuit Kalshi ruling and the State Police skill games notice. Tax rates now rest on the statute (52% plus 2% local share on online slots, 14% plus 2% on tables and poker, 34% plus 2% on sports wagering, 15% on fantasy); licence fees, KYC and player limits, self-exclusion, market data, enforcement, fantasy, iLottery, horse racing and prediction market entries added; Casino Reports dropped; unsourced advertising claims removed.
marketData changed from absent to populated
Full rebuild from primary sources, 2026-09-23: Title 4 Pa.C.S. (Chapters 3, 5, 13B, 13C and Part II enforcement provisions), 58 Pa. Code Chapters 501a, 809a, 812a, 813a, 815a, 1207a and 1409a to 1411a, the PGCB fee schedule, FY 2025/26 revenue reports, 2026 consent agreements, the Third Circuit Kalshi ruling and the State Police skill games notice. Tax rates now rest on the statute (52% plus 2% local share on online slots, 14% plus 2% on tables and poker, 34% plus 2% on sports wagering, 15% on fantasy); licence fees, KYC and player limits, self-exclusion, market data, enforcement, fantasy, iLottery, horse racing and prediction market entries added; Casino Reports dropped; unsourced advertising claims removed.
editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated
Full rebuild from primary sources, 2026-09-23: Title 4 Pa.C.S. (Chapters 3, 5, 13B, 13C and Part II enforcement provisions), 58 Pa. Code Chapters 501a, 809a, 812a, 813a, 815a, 1207a and 1409a to 1411a, the PGCB fee schedule, FY 2025/26 revenue reports, 2026 consent agreements, the Third Circuit Kalshi ruling and the State Police skill games notice. Tax rates now rest on the statute (52% plus 2% local share on online slots, 14% plus 2% on tables and poker, 34% plus 2% on sports wagering, 15% on fantasy); licence fees, KYC and player limits, self-exclusion, market data, enforcement, fantasy, iLottery, horse racing and prediction market entries added; Casino Reports dropped; unsourced advertising claims removed.
sources changed from previous to updated
Full rebuild from primary sources, 2026-09-23: Title 4 Pa.C.S. (Chapters 3, 5, 13B, 13C and Part II enforcement provisions), 58 Pa. Code Chapters 501a, 809a, 812a, 813a, 815a, 1207a and 1409a to 1411a, the PGCB fee schedule, FY 2025/26 revenue reports, 2026 consent agreements, the Third Circuit Kalshi ruling and the State Police skill games notice. Tax rates now rest on the statute (52% plus 2% local share on online slots, 14% plus 2% on tables and poker, 34% plus 2% on sports wagering, 15% on fantasy); licence fees, KYC and player limits, self-exclusion, market data, enforcement, fantasy, iLottery, horse racing and prediction market entries added; Casino Reports dropped; unsourced advertising claims removed.
regulator.localName, licenceRegisterUrl, established, reportsTo, secondaryAuthorities, sourceIds changed from previous to updated
Full reverification on 2026-09-23 against the texts of Law 31557, Law 31806, Supreme Decree 005-2023-MINCETUR and its technical standards, Legislative Decree 1644, SUNAT guidance, the live MINCETUR registers and circulars, and the Congress bill files, read in Spanish. The tax base is corrected (bonus bets are included in gross income, not deducted), the 1% ISC on stakes is confirmed from SUNAT and Legislative Decree 1644, the guarantee is corrected to the greater of 600 UIT or 3% of net income, advertising breaches are reassigned to INDECOPI, and licence counts, enforcement, pending bills, e-sports, bingo and fantasy verticals are added; the law-firm and press sources are replaced by primary texts.
statusMatrix changed from previous to updated
Full reverification on 2026-09-23 against the texts of Law 31557, Law 31806, Supreme Decree 005-2023-MINCETUR and its technical standards, Legislative Decree 1644, SUNAT guidance, the live MINCETUR registers and circulars, and the Congress bill files, read in Spanish. The tax base is corrected (bonus bets are included in gross income, not deducted), the 1% ISC on stakes is confirmed from SUNAT and Legislative Decree 1644, the guarantee is corrected to the greater of 600 UIT or 3% of net income, advertising breaches are reassigned to INDECOPI, and licence counts, enforcement, pending bills, e-sports, bingo and fantasy verticals are added; the law-firm and press sources are replaced by primary texts.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation changed from previous to updated
Full reverification on 2026-09-23 against the texts of Law 31557, Law 31806, Supreme Decree 005-2023-MINCETUR and its technical standards, Legislative Decree 1644, SUNAT guidance, the live MINCETUR registers and circulars, and the Congress bill files, read in Spanish. The tax base is corrected (bonus bets are included in gross income, not deducted), the 1% ISC on stakes is confirmed from SUNAT and Legislative Decree 1644, the guarantee is corrected to the greater of 600 UIT or 3% of net income, advertising breaches are reassigned to INDECOPI, and licence counts, enforcement, pending bills, e-sports, bingo and fantasy verticals are added; the law-firm and press sources are replaced by primary texts.
licensing changed from previous to updated
Full reverification on 2026-09-23 against the texts of Law 31557, Law 31806, Supreme Decree 005-2023-MINCETUR and its technical standards, Legislative Decree 1644, SUNAT guidance, the live MINCETUR registers and circulars, and the Congress bill files, read in Spanish. The tax base is corrected (bonus bets are included in gross income, not deducted), the 1% ISC on stakes is confirmed from SUNAT and Legislative Decree 1644, the guarantee is corrected to the greater of 600 UIT or 3% of net income, advertising breaches are reassigned to INDECOPI, and licence counts, enforcement, pending bills, e-sports, bingo and fantasy verticals are added; the law-firm and press sources are replaced by primary texts.
taxation.turnoverTaxRate, taxBase, earmarkedLevies, withholdingMechanism, effectiveDate, sourceIds changed from previous to updated
Full reverification on 2026-09-23 against the texts of Law 31557, Law 31806, Supreme Decree 005-2023-MINCETUR and its technical standards, Legislative Decree 1644, SUNAT guidance, the live MINCETUR registers and circulars, and the Congress bill files, read in Spanish. The tax base is corrected (bonus bets are included in gross income, not deducted), the 1% ISC on stakes is confirmed from SUNAT and Legislative Decree 1644, the guarantee is corrected to the greater of 600 UIT or 3% of net income, advertising breaches are reassigned to INDECOPI, and licence counts, enforcement, pending bills, e-sports, bingo and fantasy verticals are added; the law-firm and press sources are replaced by primary texts.
compliance changed from previous to updated
Full reverification on 2026-09-23 against the texts of Law 31557, Law 31806, Supreme Decree 005-2023-MINCETUR and its technical standards, Legislative Decree 1644, SUNAT guidance, the live MINCETUR registers and circulars, and the Congress bill files, read in Spanish. The tax base is corrected (bonus bets are included in gross income, not deducted), the 1% ISC on stakes is confirmed from SUNAT and Legislative Decree 1644, the guarantee is corrected to the greater of 600 UIT or 3% of net income, advertising breaches are reassigned to INDECOPI, and licence counts, enforcement, pending bills, e-sports, bingo and fantasy verticals are added; the law-firm and press sources are replaced by primary texts.
advertising changed from previous to updated
Full reverification on 2026-09-23 against the texts of Law 31557, Law 31806, Supreme Decree 005-2023-MINCETUR and its technical standards, Legislative Decree 1644, SUNAT guidance, the live MINCETUR registers and circulars, and the Congress bill files, read in Spanish. The tax base is corrected (bonus bets are included in gross income, not deducted), the 1% ISC on stakes is confirmed from SUNAT and Legislative Decree 1644, the guarantee is corrected to the greater of 600 UIT or 3% of net income, advertising breaches are reassigned to INDECOPI, and licence counts, enforcement, pending bills, e-sports, bingo and fantasy verticals are added; the law-firm and press sources are replaced by primary texts.
payments.permittedMethods, creditCardBan, paymentBlockingRegime, withdrawalTimeframeRules, currencyRestrictions, sourceIds changed from previous to updated
Full reverification on 2026-09-23 against the texts of Law 31557, Law 31806, Supreme Decree 005-2023-MINCETUR and its technical standards, Legislative Decree 1644, SUNAT guidance, the live MINCETUR registers and circulars, and the Congress bill files, read in Spanish. The tax base is corrected (bonus bets are included in gross income, not deducted), the 1% ISC on stakes is confirmed from SUNAT and Legislative Decree 1644, the guarantee is corrected to the greater of 600 UIT or 3% of net income, advertising breaches are reassigned to INDECOPI, and licence counts, enforcement, pending bills, e-sports, bingo and fantasy verticals are added; the law-firm and press sources are replaced by primary texts.
enforcement changed from absent to populated
Full reverification on 2026-09-23 against the texts of Law 31557, Law 31806, Supreme Decree 005-2023-MINCETUR and its technical standards, Legislative Decree 1644, SUNAT guidance, the live MINCETUR registers and circulars, and the Congress bill files, read in Spanish. The tax base is corrected (bonus bets are included in gross income, not deducted), the 1% ISC on stakes is confirmed from SUNAT and Legislative Decree 1644, the guarantee is corrected to the greater of 600 UIT or 3% of net income, advertising breaches are reassigned to INDECOPI, and licence counts, enforcement, pending bills, e-sports, bingo and fantasy verticals are added; the law-firm and press sources are replaced by primary texts.
marketData changed from absent to populated
Full reverification on 2026-09-23 against the texts of Law 31557, Law 31806, Supreme Decree 005-2023-MINCETUR and its technical standards, Legislative Decree 1644, SUNAT guidance, the live MINCETUR registers and circulars, and the Congress bill files, read in Spanish. The tax base is corrected (bonus bets are included in gross income, not deducted), the 1% ISC on stakes is confirmed from SUNAT and Legislative Decree 1644, the guarantee is corrected to the greater of 600 UIT or 3% of net income, advertising breaches are reassigned to INDECOPI, and licence counts, enforcement, pending bills, e-sports, bingo and fantasy verticals are added; the law-firm and press sources are replaced by primary texts.
editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated
Full reverification on 2026-09-23 against the texts of Law 31557, Law 31806, Supreme Decree 005-2023-MINCETUR and its technical standards, Legislative Decree 1644, SUNAT guidance, the live MINCETUR registers and circulars, and the Congress bill files, read in Spanish. The tax base is corrected (bonus bets are included in gross income, not deducted), the 1% ISC on stakes is confirmed from SUNAT and Legislative Decree 1644, the guarantee is corrected to the greater of 600 UIT or 3% of net income, advertising breaches are reassigned to INDECOPI, and licence counts, enforcement, pending bills, e-sports, bingo and fantasy verticals are added; the law-firm and press sources are replaced by primary texts.
sources changed from previous to updated
Full reverification on 2026-09-23 against the texts of Law 31557, Law 31806, Supreme Decree 005-2023-MINCETUR and its technical standards, Legislative Decree 1644, SUNAT guidance, the live MINCETUR registers and circulars, and the Congress bill files, read in Spanish. The tax base is corrected (bonus bets are included in gross income, not deducted), the 1% ISC on stakes is confirmed from SUNAT and Legislative Decree 1644, the guarantee is corrected to the greater of 600 UIT or 3% of net income, advertising breaches are reassigned to INDECOPI, and licence counts, enforcement, pending bills, e-sports, bingo and fantasy verticals are added; the law-firm and press sources are replaced by primary texts.