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 24 of 39.
compliance changed from previous to updated
Rebuilt from primary sources read in Romanian on 2026-09-23: the ONJN consolidated texts of OUG 77/2009, OUG 20/2013 and HG 111/2016, Law 107/2024, OUG 80/2024, Law 141/2025, OUG 7/2026, and the ONJN licence list, blacklist, self-exclusion pages, press releases and 2024 activity report; the three law firm guides the record previously rested on are replaced. Added the February 2026 transfer of land-based premises approval to local councils (OUG 7/2026), the new ONJN president, 26 current online licences and a blacklist of 2,881 domains; removed the TV watershed, the corporate tax rate and the National Cultural Fund levy, which no source read in this run supports.
advertising changed from previous to updated
Rebuilt from primary sources read in Romanian on 2026-09-23: the ONJN consolidated texts of OUG 77/2009, OUG 20/2013 and HG 111/2016, Law 107/2024, OUG 80/2024, Law 141/2025, OUG 7/2026, and the ONJN licence list, blacklist, self-exclusion pages, press releases and 2024 activity report; the three law firm guides the record previously rested on are replaced. Added the February 2026 transfer of land-based premises approval to local councils (OUG 7/2026), the new ONJN president, 26 current online licences and a blacklist of 2,881 domains; removed the TV watershed, the corporate tax rate and the National Cultural Fund levy, which no source read in this run supports.
payments changed from absent to populated
Rebuilt from primary sources read in Romanian on 2026-09-23: the ONJN consolidated texts of OUG 77/2009, OUG 20/2013 and HG 111/2016, Law 107/2024, OUG 80/2024, Law 141/2025, OUG 7/2026, and the ONJN licence list, blacklist, self-exclusion pages, press releases and 2024 activity report; the three law firm guides the record previously rested on are replaced. Added the February 2026 transfer of land-based premises approval to local councils (OUG 7/2026), the new ONJN president, 26 current online licences and a blacklist of 2,881 domains; removed the TV watershed, the corporate tax rate and the National Cultural Fund levy, which no source read in this run supports.
enforcement changed from previous to updated
Rebuilt from primary sources read in Romanian on 2026-09-23: the ONJN consolidated texts of OUG 77/2009, OUG 20/2013 and HG 111/2016, Law 107/2024, OUG 80/2024, Law 141/2025, OUG 7/2026, and the ONJN licence list, blacklist, self-exclusion pages, press releases and 2024 activity report; the three law firm guides the record previously rested on are replaced. Added the February 2026 transfer of land-based premises approval to local councils (OUG 7/2026), the new ONJN president, 26 current online licences and a blacklist of 2,881 domains; removed the TV watershed, the corporate tax rate and the National Cultural Fund levy, which no source read in this run supports.
marketData changed from absent to populated
Rebuilt from primary sources read in Romanian on 2026-09-23: the ONJN consolidated texts of OUG 77/2009, OUG 20/2013 and HG 111/2016, Law 107/2024, OUG 80/2024, Law 141/2025, OUG 7/2026, and the ONJN licence list, blacklist, self-exclusion pages, press releases and 2024 activity report; the three law firm guides the record previously rested on are replaced. Added the February 2026 transfer of land-based premises approval to local councils (OUG 7/2026), the new ONJN president, 26 current online licences and a blacklist of 2,881 domains; removed the TV watershed, the corporate tax rate and the National Cultural Fund levy, which no source read in this run supports.
editorial.summary, outlook, timeline, commonPitfalls, faq changed from previous to updated
Rebuilt from primary sources read in Romanian on 2026-09-23: the ONJN consolidated texts of OUG 77/2009, OUG 20/2013 and HG 111/2016, Law 107/2024, OUG 80/2024, Law 141/2025, OUG 7/2026, and the ONJN licence list, blacklist, self-exclusion pages, press releases and 2024 activity report; the three law firm guides the record previously rested on are replaced. Added the February 2026 transfer of land-based premises approval to local councils (OUG 7/2026), the new ONJN president, 26 current online licences and a blacklist of 2,881 domains; removed the TV watershed, the corporate tax rate and the National Cultural Fund levy, which no source read in this run supports.
sources changed from previous to updated
Rebuilt from primary sources read in Romanian on 2026-09-23: the ONJN consolidated texts of OUG 77/2009, OUG 20/2013 and HG 111/2016, Law 107/2024, OUG 80/2024, Law 141/2025, OUG 7/2026, and the ONJN licence list, blacklist, self-exclusion pages, press releases and 2024 activity report; the three law firm guides the record previously rested on are replaced. Added the February 2026 transfer of land-based premises approval to local councils (OUG 7/2026), the new ONJN president, 26 current online licences and a blacklist of 2,881 domains; removed the TV watershed, the corporate tax rate and the National Cultural Fund levy, which no source read in this run supports.
regulator changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the consolidated 244-FZ on pravo.gov.ru, Laws 575-FZ, 41-FZ, 124-FZ, 213-FZ and 425-FZ on kremlin.ru, Federal Tax Service licensing, register, tax and enforcement pages, and ERAI reports. The FNS is now recorded as licensing and supervisory authority with ERAI as a secondary body, the 7% bookmaker tax from 2026, the sports levy, the sixth gambling zone, the self-exclusion list and advertising warnings from 1 September 2026, and ERAI market data added; advertising corrected to permitted in restricted channels.
statusMatrix changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the consolidated 244-FZ on pravo.gov.ru, Laws 575-FZ, 41-FZ, 124-FZ, 213-FZ and 425-FZ on kremlin.ru, Federal Tax Service licensing, register, tax and enforcement pages, and ERAI reports. The FNS is now recorded as licensing and supervisory authority with ERAI as a secondary body, the 7% bookmaker tax from 2026, the sports levy, the sixth gambling zone, the self-exclusion list and advertising warnings from 1 September 2026, and ERAI market data added; advertising corrected to permitted in restricted channels.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the consolidated 244-FZ on pravo.gov.ru, Laws 575-FZ, 41-FZ, 124-FZ, 213-FZ and 425-FZ on kremlin.ru, Federal Tax Service licensing, register, tax and enforcement pages, and ERAI reports. The FNS is now recorded as licensing and supervisory authority with ERAI as a secondary body, the 7% bookmaker tax from 2026, the sports levy, the sixth gambling zone, the self-exclusion list and advertising warnings from 1 September 2026, and ERAI market data added; advertising corrected to permitted in restricted channels.
licensing changed from absent to populated
Rebuilt from primary sources, 2026-09-23: the consolidated 244-FZ on pravo.gov.ru, Laws 575-FZ, 41-FZ, 124-FZ, 213-FZ and 425-FZ on kremlin.ru, Federal Tax Service licensing, register, tax and enforcement pages, and ERAI reports. The FNS is now recorded as licensing and supervisory authority with ERAI as a secondary body, the 7% bookmaker tax from 2026, the sports levy, the sixth gambling zone, the self-exclusion list and advertising warnings from 1 September 2026, and ERAI market data added; advertising corrected to permitted in restricted channels.
taxation changed from absent to populated
Rebuilt from primary sources, 2026-09-23: the consolidated 244-FZ on pravo.gov.ru, Laws 575-FZ, 41-FZ, 124-FZ, 213-FZ and 425-FZ on kremlin.ru, Federal Tax Service licensing, register, tax and enforcement pages, and ERAI reports. The FNS is now recorded as licensing and supervisory authority with ERAI as a secondary body, the 7% bookmaker tax from 2026, the sports levy, the sixth gambling zone, the self-exclusion list and advertising warnings from 1 September 2026, and ERAI market data added; advertising corrected to permitted in restricted channels.
compliance changed from absent to populated
Rebuilt from primary sources, 2026-09-23: the consolidated 244-FZ on pravo.gov.ru, Laws 575-FZ, 41-FZ, 124-FZ, 213-FZ and 425-FZ on kremlin.ru, Federal Tax Service licensing, register, tax and enforcement pages, and ERAI reports. The FNS is now recorded as licensing and supervisory authority with ERAI as a secondary body, the 7% bookmaker tax from 2026, the sports levy, the sixth gambling zone, the self-exclusion list and advertising warnings from 1 September 2026, and ERAI market data added; advertising corrected to permitted in restricted channels.
advertising changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the consolidated 244-FZ on pravo.gov.ru, Laws 575-FZ, 41-FZ, 124-FZ, 213-FZ and 425-FZ on kremlin.ru, Federal Tax Service licensing, register, tax and enforcement pages, and ERAI reports. The FNS is now recorded as licensing and supervisory authority with ERAI as a secondary body, the 7% bookmaker tax from 2026, the sports levy, the sixth gambling zone, the self-exclusion list and advertising warnings from 1 September 2026, and ERAI market data added; advertising corrected to permitted in restricted channels.
payments changed from absent to populated
Rebuilt from primary sources, 2026-09-23: the consolidated 244-FZ on pravo.gov.ru, Laws 575-FZ, 41-FZ, 124-FZ, 213-FZ and 425-FZ on kremlin.ru, Federal Tax Service licensing, register, tax and enforcement pages, and ERAI reports. The FNS is now recorded as licensing and supervisory authority with ERAI as a secondary body, the 7% bookmaker tax from 2026, the sports levy, the sixth gambling zone, the self-exclusion list and advertising warnings from 1 September 2026, and ERAI market data added; advertising corrected to permitted in restricted channels.
enforcement changed from absent to populated
Rebuilt from primary sources, 2026-09-23: the consolidated 244-FZ on pravo.gov.ru, Laws 575-FZ, 41-FZ, 124-FZ, 213-FZ and 425-FZ on kremlin.ru, Federal Tax Service licensing, register, tax and enforcement pages, and ERAI reports. The FNS is now recorded as licensing and supervisory authority with ERAI as a secondary body, the 7% bookmaker tax from 2026, the sports levy, the sixth gambling zone, the self-exclusion list and advertising warnings from 1 September 2026, and ERAI market data added; advertising corrected to permitted in restricted channels.
marketData changed from absent to populated
Rebuilt from primary sources, 2026-09-23: the consolidated 244-FZ on pravo.gov.ru, Laws 575-FZ, 41-FZ, 124-FZ, 213-FZ and 425-FZ on kremlin.ru, Federal Tax Service licensing, register, tax and enforcement pages, and ERAI reports. The FNS is now recorded as licensing and supervisory authority with ERAI as a secondary body, the 7% bookmaker tax from 2026, the sports levy, the sixth gambling zone, the self-exclusion list and advertising warnings from 1 September 2026, and ERAI market data added; advertising corrected to permitted in restricted channels.
editorial.summary, outlook, timeline, commonPitfalls, faq changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the consolidated 244-FZ on pravo.gov.ru, Laws 575-FZ, 41-FZ, 124-FZ, 213-FZ and 425-FZ on kremlin.ru, Federal Tax Service licensing, register, tax and enforcement pages, and ERAI reports. The FNS is now recorded as licensing and supervisory authority with ERAI as a secondary body, the 7% bookmaker tax from 2026, the sports levy, the sixth gambling zone, the self-exclusion list and advertising warnings from 1 September 2026, and ERAI market data added; advertising corrected to permitted in restricted channels.
sources changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the consolidated 244-FZ on pravo.gov.ru, Laws 575-FZ, 41-FZ, 124-FZ, 213-FZ and 425-FZ on kremlin.ru, Federal Tax Service licensing, register, tax and enforcement pages, and ERAI reports. The FNS is now recorded as licensing and supervisory authority with ERAI as a secondary body, the 7% bookmaker tax from 2026, the sports levy, the sixth gambling zone, the self-exclusion list and advertising warnings from 1 September 2026, and ERAI market data added; advertising corrected to permitted in restricted channels.
regulator changed from previous to updated
Reverified against the texts of Law nº 58/2011, Ministerial Orders nº 01/013 (2013) and nº 001/MINICOM/2023, Prime Minister's Order nº 028/03 (2024), the income tax, VAT and AML laws on the Amategeko legal portal and in the Official Gazette, RDB notices to 30 July 2026, RDB's 2025 annual report and RRA sources, 2026-09-23. Added licence fees, minimum age 18, the corporate income tax exemption, AML rules, advertising, payments and enforcement (Forzza suspension, 2025 slot machine sweep); corrected the Law's entry into force to 26 March 2012 and the AML law to Law nº 001/2025.
statusMatrix changed from previous to updated
Reverified against the texts of Law nº 58/2011, Ministerial Orders nº 01/013 (2013) and nº 001/MINICOM/2023, Prime Minister's Order nº 028/03 (2024), the income tax, VAT and AML laws on the Amategeko legal portal and in the Official Gazette, RDB notices to 30 July 2026, RDB's 2025 annual report and RRA sources, 2026-09-23. Added licence fees, minimum age 18, the corporate income tax exemption, AML rules, advertising, payments and enforcement (Forzza suspension, 2025 slot machine sweep); corrected the Law's entry into force to 26 March 2012 and the AML law to Law nº 001/2025.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation, caseLaw changed from previous to updated
Reverified against the texts of Law nº 58/2011, Ministerial Orders nº 01/013 (2013) and nº 001/MINICOM/2023, Prime Minister's Order nº 028/03 (2024), the income tax, VAT and AML laws on the Amategeko legal portal and in the Official Gazette, RDB notices to 30 July 2026, RDB's 2025 annual report and RRA sources, 2026-09-23. Added licence fees, minimum age 18, the corporate income tax exemption, AML rules, advertising, payments and enforcement (Forzza suspension, 2025 slot machine sweep); corrected the Law's entry into force to 26 March 2012 and the AML law to Law nº 001/2025.
licensing changed from previous to updated
Reverified against the texts of Law nº 58/2011, Ministerial Orders nº 01/013 (2013) and nº 001/MINICOM/2023, Prime Minister's Order nº 028/03 (2024), the income tax, VAT and AML laws on the Amategeko legal portal and in the Official Gazette, RDB notices to 30 July 2026, RDB's 2025 annual report and RRA sources, 2026-09-23. Added licence fees, minimum age 18, the corporate income tax exemption, AML rules, advertising, payments and enforcement (Forzza suspension, 2025 slot machine sweep); corrected the Law's entry into force to 26 March 2012 and the AML law to Law nº 001/2025.
taxation changed from previous to updated
Reverified against the texts of Law nº 58/2011, Ministerial Orders nº 01/013 (2013) and nº 001/MINICOM/2023, Prime Minister's Order nº 028/03 (2024), the income tax, VAT and AML laws on the Amategeko legal portal and in the Official Gazette, RDB notices to 30 July 2026, RDB's 2025 annual report and RRA sources, 2026-09-23. Added licence fees, minimum age 18, the corporate income tax exemption, AML rules, advertising, payments and enforcement (Forzza suspension, 2025 slot machine sweep); corrected the Law's entry into force to 26 March 2012 and the AML law to Law nº 001/2025.
compliance changed from previous to updated
Reverified against the texts of Law nº 58/2011, Ministerial Orders nº 01/013 (2013) and nº 001/MINICOM/2023, Prime Minister's Order nº 028/03 (2024), the income tax, VAT and AML laws on the Amategeko legal portal and in the Official Gazette, RDB notices to 30 July 2026, RDB's 2025 annual report and RRA sources, 2026-09-23. Added licence fees, minimum age 18, the corporate income tax exemption, AML rules, advertising, payments and enforcement (Forzza suspension, 2025 slot machine sweep); corrected the Law's entry into force to 26 March 2012 and the AML law to Law nº 001/2025.
advertising changed from absent to populated
Reverified against the texts of Law nº 58/2011, Ministerial Orders nº 01/013 (2013) and nº 001/MINICOM/2023, Prime Minister's Order nº 028/03 (2024), the income tax, VAT and AML laws on the Amategeko legal portal and in the Official Gazette, RDB notices to 30 July 2026, RDB's 2025 annual report and RRA sources, 2026-09-23. Added licence fees, minimum age 18, the corporate income tax exemption, AML rules, advertising, payments and enforcement (Forzza suspension, 2025 slot machine sweep); corrected the Law's entry into force to 26 March 2012 and the AML law to Law nº 001/2025.
payments changed from absent to populated
Reverified against the texts of Law nº 58/2011, Ministerial Orders nº 01/013 (2013) and nº 001/MINICOM/2023, Prime Minister's Order nº 028/03 (2024), the income tax, VAT and AML laws on the Amategeko legal portal and in the Official Gazette, RDB notices to 30 July 2026, RDB's 2025 annual report and RRA sources, 2026-09-23. Added licence fees, minimum age 18, the corporate income tax exemption, AML rules, advertising, payments and enforcement (Forzza suspension, 2025 slot machine sweep); corrected the Law's entry into force to 26 March 2012 and the AML law to Law nº 001/2025.
enforcement changed from absent to populated
Reverified against the texts of Law nº 58/2011, Ministerial Orders nº 01/013 (2013) and nº 001/MINICOM/2023, Prime Minister's Order nº 028/03 (2024), the income tax, VAT and AML laws on the Amategeko legal portal and in the Official Gazette, RDB notices to 30 July 2026, RDB's 2025 annual report and RRA sources, 2026-09-23. Added licence fees, minimum age 18, the corporate income tax exemption, AML rules, advertising, payments and enforcement (Forzza suspension, 2025 slot machine sweep); corrected the Law's entry into force to 26 March 2012 and the AML law to Law nº 001/2025.
marketData.channelisationMethod changed from previous to updated
Reverified against the texts of Law nº 58/2011, Ministerial Orders nº 01/013 (2013) and nº 001/MINICOM/2023, Prime Minister's Order nº 028/03 (2024), the income tax, VAT and AML laws on the Amategeko legal portal and in the Official Gazette, RDB notices to 30 July 2026, RDB's 2025 annual report and RRA sources, 2026-09-23. Added licence fees, minimum age 18, the corporate income tax exemption, AML rules, advertising, payments and enforcement (Forzza suspension, 2025 slot machine sweep); corrected the Law's entry into force to 26 March 2012 and the AML law to Law nº 001/2025.
editorial.summary, outlook, timeline, commonPitfalls, faq changed from previous to updated
Reverified against the texts of Law nº 58/2011, Ministerial Orders nº 01/013 (2013) and nº 001/MINICOM/2023, Prime Minister's Order nº 028/03 (2024), the income tax, VAT and AML laws on the Amategeko legal portal and in the Official Gazette, RDB notices to 30 July 2026, RDB's 2025 annual report and RRA sources, 2026-09-23. Added licence fees, minimum age 18, the corporate income tax exemption, AML rules, advertising, payments and enforcement (Forzza suspension, 2025 slot machine sweep); corrected the Law's entry into force to 26 March 2012 and the AML law to Law nº 001/2025.
sources changed from previous to updated
Reverified against the texts of Law nº 58/2011, Ministerial Orders nº 01/013 (2013) and nº 001/MINICOM/2023, Prime Minister's Order nº 028/03 (2024), the income tax, VAT and AML laws on the Amategeko legal portal and in the Official Gazette, RDB notices to 30 July 2026, RDB's 2025 annual report and RRA sources, 2026-09-23. Added licence fees, minimum age 18, the corporate income tax exemption, AML rules, advertising, payments and enforcement (Forzza suspension, 2025 slot machine sweep); corrected the Law's entry into force to 26 March 2012 and the AML law to Law nº 001/2025.
regulator.reportsTo, secondaryAuthorities, sourceIds changed from previous to updated
Reverified against The Alcohol and Gaming Regulation Act, 1997, The Lotteries and Gaming Saskatchewan Corporation Act, Criminal Code ss.204 and 207, the LGS 2025-26 annual report, the 2021 and 2026 Gaming Framework amending agreements, OC 355/2026 and LGS, SLGA and Sask Lotteries pages, 2026-09-23. Added SIGA's online exclusivity extension to 23 September 2029 and LGS's open market assessment, online lottery through the Lotto Spot app, enforcement and payments blocks, and corrected the 2002 agreement date to 11 June 2002.
statusMatrix changed from previous to updated
Reverified against The Alcohol and Gaming Regulation Act, 1997, The Lotteries and Gaming Saskatchewan Corporation Act, Criminal Code ss.204 and 207, the LGS 2025-26 annual report, the 2021 and 2026 Gaming Framework amending agreements, OC 355/2026 and LGS, SLGA and Sask Lotteries pages, 2026-09-23. Added SIGA's online exclusivity extension to 23 September 2029 and LGS's open market assessment, online lottery through the Lotto Spot app, enforcement and payments blocks, and corrected the 2002 agreement date to 11 June 2002.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation changed from previous to updated
Reverified against The Alcohol and Gaming Regulation Act, 1997, The Lotteries and Gaming Saskatchewan Corporation Act, Criminal Code ss.204 and 207, the LGS 2025-26 annual report, the 2021 and 2026 Gaming Framework amending agreements, OC 355/2026 and LGS, SLGA and Sask Lotteries pages, 2026-09-23. Added SIGA's online exclusivity extension to 23 September 2029 and LGS's open market assessment, online lottery through the Lotto Spot app, enforcement and payments blocks, and corrected the 2002 agreement date to 11 June 2002.
licensing changed from previous to updated
Reverified against The Alcohol and Gaming Regulation Act, 1997, The Lotteries and Gaming Saskatchewan Corporation Act, Criminal Code ss.204 and 207, the LGS 2025-26 annual report, the 2021 and 2026 Gaming Framework amending agreements, OC 355/2026 and LGS, SLGA and Sask Lotteries pages, 2026-09-23. Added SIGA's online exclusivity extension to 23 September 2029 and LGS's open market assessment, online lottery through the Lotto Spot app, enforcement and payments blocks, and corrected the 2002 agreement date to 11 June 2002.
taxation.taxBase, earmarkedLevies, vatTreatment, sourceIds changed from previous to updated
Reverified against The Alcohol and Gaming Regulation Act, 1997, The Lotteries and Gaming Saskatchewan Corporation Act, Criminal Code ss.204 and 207, the LGS 2025-26 annual report, the 2021 and 2026 Gaming Framework amending agreements, OC 355/2026 and LGS, SLGA and Sask Lotteries pages, 2026-09-23. Added SIGA's online exclusivity extension to 23 September 2029 and LGS's open market assessment, online lottery through the Lotto Spot app, enforcement and payments blocks, and corrected the 2002 agreement date to 11 June 2002.
compliance changed from previous to updated
Reverified against The Alcohol and Gaming Regulation Act, 1997, The Lotteries and Gaming Saskatchewan Corporation Act, Criminal Code ss.204 and 207, the LGS 2025-26 annual report, the 2021 and 2026 Gaming Framework amending agreements, OC 355/2026 and LGS, SLGA and Sask Lotteries pages, 2026-09-23. Added SIGA's online exclusivity extension to 23 September 2029 and LGS's open market assessment, online lottery through the Lotto Spot app, enforcement and payments blocks, and corrected the 2002 agreement date to 11 June 2002.
advertising.restrictions, sourceIds changed from previous to updated
Reverified against The Alcohol and Gaming Regulation Act, 1997, The Lotteries and Gaming Saskatchewan Corporation Act, Criminal Code ss.204 and 207, the LGS 2025-26 annual report, the 2021 and 2026 Gaming Framework amending agreements, OC 355/2026 and LGS, SLGA and Sask Lotteries pages, 2026-09-23. Added SIGA's online exclusivity extension to 23 September 2029 and LGS's open market assessment, online lottery through the Lotto Spot app, enforcement and payments blocks, and corrected the 2002 agreement date to 11 June 2002.
payments changed from absent to populated
Reverified against The Alcohol and Gaming Regulation Act, 1997, The Lotteries and Gaming Saskatchewan Corporation Act, Criminal Code ss.204 and 207, the LGS 2025-26 annual report, the 2021 and 2026 Gaming Framework amending agreements, OC 355/2026 and LGS, SLGA and Sask Lotteries pages, 2026-09-23. Added SIGA's online exclusivity extension to 23 September 2029 and LGS's open market assessment, online lottery through the Lotto Spot app, enforcement and payments blocks, and corrected the 2002 agreement date to 11 June 2002.
enforcement changed from absent to populated
Reverified against The Alcohol and Gaming Regulation Act, 1997, The Lotteries and Gaming Saskatchewan Corporation Act, Criminal Code ss.204 and 207, the LGS 2025-26 annual report, the 2021 and 2026 Gaming Framework amending agreements, OC 355/2026 and LGS, SLGA and Sask Lotteries pages, 2026-09-23. Added SIGA's online exclusivity extension to 23 September 2029 and LGS's open market assessment, online lottery through the Lotto Spot app, enforcement and payments blocks, and corrected the 2002 agreement date to 11 June 2002.
marketData.onlineGgr, licensedOperatorCount, onlineShareOfTotalGambling changed from previous to updated
Reverified against The Alcohol and Gaming Regulation Act, 1997, The Lotteries and Gaming Saskatchewan Corporation Act, Criminal Code ss.204 and 207, the LGS 2025-26 annual report, the 2021 and 2026 Gaming Framework amending agreements, OC 355/2026 and LGS, SLGA and Sask Lotteries pages, 2026-09-23. Added SIGA's online exclusivity extension to 23 September 2029 and LGS's open market assessment, online lottery through the Lotto Spot app, enforcement and payments blocks, and corrected the 2002 agreement date to 11 June 2002.
editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated
Reverified against The Alcohol and Gaming Regulation Act, 1997, The Lotteries and Gaming Saskatchewan Corporation Act, Criminal Code ss.204 and 207, the LGS 2025-26 annual report, the 2021 and 2026 Gaming Framework amending agreements, OC 355/2026 and LGS, SLGA and Sask Lotteries pages, 2026-09-23. Added SIGA's online exclusivity extension to 23 September 2029 and LGS's open market assessment, online lottery through the Lotto Spot app, enforcement and payments blocks, and corrected the 2002 agreement date to 11 June 2002.
sources changed from previous to updated
Reverified against The Alcohol and Gaming Regulation Act, 1997, The Lotteries and Gaming Saskatchewan Corporation Act, Criminal Code ss.204 and 207, the LGS 2025-26 annual report, the 2021 and 2026 Gaming Framework amending agreements, OC 355/2026 and LGS, SLGA and Sask Lotteries pages, 2026-09-23. Added SIGA's online exclusivity extension to 23 September 2029 and LGS's open market assessment, online lottery through the Lotto Spot app, enforcement and payments blocks, and corrected the 2002 agreement date to 11 June 2002.
regulator.localName, abbreviation, reportsTo, secondaryAuthorities, sourceIds changed from previous to updated
Rebuilt on 2026-09-23 from Law 2025-17 (Journal Officiel 7853), the General Tax Code consolidation of January 2025, Law 75-59 on gaming establishments, the Penal Code, AML Law 2024-08, Decrees 2019-1500 and 2022-1578, the Council of Ministers communiqués of 12 November 2025 and 1 July 2026, the Q2 2026 budget execution report and the draft 2026 amending finance law. Adds sports betting, online casino, poker, horse racing and land-based casinos to the status matrix, the 20% operator tax, 20% winnings levy and 7% stamp duty on stakes, AML duties, enforcement and pending changes.
statusMatrix changed from previous to updated
Rebuilt on 2026-09-23 from Law 2025-17 (Journal Officiel 7853), the General Tax Code consolidation of January 2025, Law 75-59 on gaming establishments, the Penal Code, AML Law 2024-08, Decrees 2019-1500 and 2022-1578, the Council of Ministers communiqués of 12 November 2025 and 1 July 2026, the Q2 2026 budget execution report and the draft 2026 amending finance law. Adds sports betting, online casino, poker, horse racing and land-based casinos to the status matrix, the 20% operator tax, 20% winnings levy and 7% stamp duty on stakes, AML duties, enforcement and pending changes.
legalFramework changed from absent to populated
Rebuilt on 2026-09-23 from Law 2025-17 (Journal Officiel 7853), the General Tax Code consolidation of January 2025, Law 75-59 on gaming establishments, the Penal Code, AML Law 2024-08, Decrees 2019-1500 and 2022-1578, the Council of Ministers communiqués of 12 November 2025 and 1 July 2026, the Q2 2026 budget execution report and the draft 2026 amending finance law. Adds sports betting, online casino, poker, horse racing and land-based casinos to the status matrix, the 20% operator tax, 20% winnings levy and 7% stamp duty on stakes, AML duties, enforcement and pending changes.
licensing changed from absent to populated
Rebuilt on 2026-09-23 from Law 2025-17 (Journal Officiel 7853), the General Tax Code consolidation of January 2025, Law 75-59 on gaming establishments, the Penal Code, AML Law 2024-08, Decrees 2019-1500 and 2022-1578, the Council of Ministers communiqués of 12 November 2025 and 1 July 2026, the Q2 2026 budget execution report and the draft 2026 amending finance law. Adds sports betting, online casino, poker, horse racing and land-based casinos to the status matrix, the 20% operator tax, 20% winnings levy and 7% stamp duty on stakes, AML duties, enforcement and pending changes.
taxation changed from absent to populated
Rebuilt on 2026-09-23 from Law 2025-17 (Journal Officiel 7853), the General Tax Code consolidation of January 2025, Law 75-59 on gaming establishments, the Penal Code, AML Law 2024-08, Decrees 2019-1500 and 2022-1578, the Council of Ministers communiqués of 12 November 2025 and 1 July 2026, the Q2 2026 budget execution report and the draft 2026 amending finance law. Adds sports betting, online casino, poker, horse racing and land-based casinos to the status matrix, the 20% operator tax, 20% winnings levy and 7% stamp duty on stakes, AML duties, enforcement and pending changes.
compliance changed from absent to populated
Rebuilt on 2026-09-23 from Law 2025-17 (Journal Officiel 7853), the General Tax Code consolidation of January 2025, Law 75-59 on gaming establishments, the Penal Code, AML Law 2024-08, Decrees 2019-1500 and 2022-1578, the Council of Ministers communiqués of 12 November 2025 and 1 July 2026, the Q2 2026 budget execution report and the draft 2026 amending finance law. Adds sports betting, online casino, poker, horse racing and land-based casinos to the status matrix, the 20% operator tax, 20% winnings levy and 7% stamp duty on stakes, AML duties, enforcement and pending changes.
advertising.advertisingPermitted, restrictions, bonusAdvertisingRules, mandatoryWarnings, sourceIds changed from previous to updated
Rebuilt on 2026-09-23 from Law 2025-17 (Journal Officiel 7853), the General Tax Code consolidation of January 2025, Law 75-59 on gaming establishments, the Penal Code, AML Law 2024-08, Decrees 2019-1500 and 2022-1578, the Council of Ministers communiqués of 12 November 2025 and 1 July 2026, the Q2 2026 budget execution report and the draft 2026 amending finance law. Adds sports betting, online casino, poker, horse racing and land-based casinos to the status matrix, the 20% operator tax, 20% winnings levy and 7% stamp duty on stakes, AML duties, enforcement and pending changes.
enforcement changed from absent to populated
Rebuilt on 2026-09-23 from Law 2025-17 (Journal Officiel 7853), the General Tax Code consolidation of January 2025, Law 75-59 on gaming establishments, the Penal Code, AML Law 2024-08, Decrees 2019-1500 and 2022-1578, the Council of Ministers communiqués of 12 November 2025 and 1 July 2026, the Q2 2026 budget execution report and the draft 2026 amending finance law. Adds sports betting, online casino, poker, horse racing and land-based casinos to the status matrix, the 20% operator tax, 20% winnings levy and 7% stamp duty on stakes, AML duties, enforcement and pending changes.
editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated
Rebuilt on 2026-09-23 from Law 2025-17 (Journal Officiel 7853), the General Tax Code consolidation of January 2025, Law 75-59 on gaming establishments, the Penal Code, AML Law 2024-08, Decrees 2019-1500 and 2022-1578, the Council of Ministers communiqués of 12 November 2025 and 1 July 2026, the Q2 2026 budget execution report and the draft 2026 amending finance law. Adds sports betting, online casino, poker, horse racing and land-based casinos to the status matrix, the 20% operator tax, 20% winnings levy and 7% stamp duty on stakes, AML duties, enforcement and pending changes.
sources changed from previous to updated
Rebuilt on 2026-09-23 from Law 2025-17 (Journal Officiel 7853), the General Tax Code consolidation of January 2025, Law 75-59 on gaming establishments, the Penal Code, AML Law 2024-08, Decrees 2019-1500 and 2022-1578, the Council of Ministers communiqués of 12 November 2025 and 1 July 2026, the Q2 2026 budget execution report and the draft 2026 amending finance law. Adds sports betting, online casino, poker, horse racing and land-based casinos to the status matrix, the 20% operator tax, 20% winnings levy and 7% stamp duty on stakes, AML duties, enforcement and pending changes.
regulator.localName, website, licenceRegisterUrl, established, secondaryAuthorities, sourceIds changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the consolidated Law on Games of Chance (Službeni glasnik RS 18/2020, 94/2024) and the 2024 amending law, the Administration's operator list, statistics, news and rulebooks, the AML Law, the Personal Income Tax Law, the Law on Advertising and the Criminal Code. Online fees corrected: 15% of stakes less winnings (25% for live dealer games), a EUR 50,000 monthly minimum and a EUR 10,000 monthly approval fee, charged from 1 February 2025 under the amending law applied on 6 January 2025, replacing the unsourced "15% online, 10% land-based" line; licensing, compliance, payments, enforcement, market data, timeline and FAQs added; the Legal 500 source dropped.
statusMatrix changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the consolidated Law on Games of Chance (Službeni glasnik RS 18/2020, 94/2024) and the 2024 amending law, the Administration's operator list, statistics, news and rulebooks, the AML Law, the Personal Income Tax Law, the Law on Advertising and the Criminal Code. Online fees corrected: 15% of stakes less winnings (25% for live dealer games), a EUR 50,000 monthly minimum and a EUR 10,000 monthly approval fee, charged from 1 February 2025 under the amending law applied on 6 January 2025, replacing the unsourced "15% online, 10% land-based" line; licensing, compliance, payments, enforcement, market data, timeline and FAQs added; the Legal 500 source dropped.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the consolidated Law on Games of Chance (Službeni glasnik RS 18/2020, 94/2024) and the 2024 amending law, the Administration's operator list, statistics, news and rulebooks, the AML Law, the Personal Income Tax Law, the Law on Advertising and the Criminal Code. Online fees corrected: 15% of stakes less winnings (25% for live dealer games), a EUR 50,000 monthly minimum and a EUR 10,000 monthly approval fee, charged from 1 February 2025 under the amending law applied on 6 January 2025, replacing the unsourced "15% online, 10% land-based" line; licensing, compliance, payments, enforcement, market data, timeline and FAQs added; the Legal 500 source dropped.
licensing changed from absent to populated
Rebuilt from primary sources, 2026-09-23: the consolidated Law on Games of Chance (Službeni glasnik RS 18/2020, 94/2024) and the 2024 amending law, the Administration's operator list, statistics, news and rulebooks, the AML Law, the Personal Income Tax Law, the Law on Advertising and the Criminal Code. Online fees corrected: 15% of stakes less winnings (25% for live dealer games), a EUR 50,000 monthly minimum and a EUR 10,000 monthly approval fee, charged from 1 February 2025 under the amending law applied on 6 January 2025, replacing the unsourced "15% online, 10% land-based" line; licensing, compliance, payments, enforcement, market data, timeline and FAQs added; the Legal 500 source dropped.
taxation.taxBase, earmarkedLevies, playerWinningsTax, withholdingMechanism, effectiveDate, sourceIds changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the consolidated Law on Games of Chance (Službeni glasnik RS 18/2020, 94/2024) and the 2024 amending law, the Administration's operator list, statistics, news and rulebooks, the AML Law, the Personal Income Tax Law, the Law on Advertising and the Criminal Code. Online fees corrected: 15% of stakes less winnings (25% for live dealer games), a EUR 50,000 monthly minimum and a EUR 10,000 monthly approval fee, charged from 1 February 2025 under the amending law applied on 6 January 2025, replacing the unsourced "15% online, 10% land-based" line; licensing, compliance, payments, enforcement, market data, timeline and FAQs added; the Legal 500 source dropped.
compliance changed from absent to populated
Rebuilt from primary sources, 2026-09-23: the consolidated Law on Games of Chance (Službeni glasnik RS 18/2020, 94/2024) and the 2024 amending law, the Administration's operator list, statistics, news and rulebooks, the AML Law, the Personal Income Tax Law, the Law on Advertising and the Criminal Code. Online fees corrected: 15% of stakes less winnings (25% for live dealer games), a EUR 50,000 monthly minimum and a EUR 10,000 monthly approval fee, charged from 1 February 2025 under the amending law applied on 6 January 2025, replacing the unsourced "15% online, 10% land-based" line; licensing, compliance, payments, enforcement, market data, timeline and FAQs added; the Legal 500 source dropped.
advertising changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the consolidated Law on Games of Chance (Službeni glasnik RS 18/2020, 94/2024) and the 2024 amending law, the Administration's operator list, statistics, news and rulebooks, the AML Law, the Personal Income Tax Law, the Law on Advertising and the Criminal Code. Online fees corrected: 15% of stakes less winnings (25% for live dealer games), a EUR 50,000 monthly minimum and a EUR 10,000 monthly approval fee, charged from 1 February 2025 under the amending law applied on 6 January 2025, replacing the unsourced "15% online, 10% land-based" line; licensing, compliance, payments, enforcement, market data, timeline and FAQs added; the Legal 500 source dropped.
payments changed from absent to populated
Rebuilt from primary sources, 2026-09-23: the consolidated Law on Games of Chance (Službeni glasnik RS 18/2020, 94/2024) and the 2024 amending law, the Administration's operator list, statistics, news and rulebooks, the AML Law, the Personal Income Tax Law, the Law on Advertising and the Criminal Code. Online fees corrected: 15% of stakes less winnings (25% for live dealer games), a EUR 50,000 monthly minimum and a EUR 10,000 monthly approval fee, charged from 1 February 2025 under the amending law applied on 6 January 2025, replacing the unsourced "15% online, 10% land-based" line; licensing, compliance, payments, enforcement, market data, timeline and FAQs added; the Legal 500 source dropped.
enforcement changed from absent to populated
Rebuilt from primary sources, 2026-09-23: the consolidated Law on Games of Chance (Službeni glasnik RS 18/2020, 94/2024) and the 2024 amending law, the Administration's operator list, statistics, news and rulebooks, the AML Law, the Personal Income Tax Law, the Law on Advertising and the Criminal Code. Online fees corrected: 15% of stakes less winnings (25% for live dealer games), a EUR 50,000 monthly minimum and a EUR 10,000 monthly approval fee, charged from 1 February 2025 under the amending law applied on 6 January 2025, replacing the unsourced "15% online, 10% land-based" line; licensing, compliance, payments, enforcement, market data, timeline and FAQs added; the Legal 500 source dropped.
marketData changed from absent to populated
Rebuilt from primary sources, 2026-09-23: the consolidated Law on Games of Chance (Službeni glasnik RS 18/2020, 94/2024) and the 2024 amending law, the Administration's operator list, statistics, news and rulebooks, the AML Law, the Personal Income Tax Law, the Law on Advertising and the Criminal Code. Online fees corrected: 15% of stakes less winnings (25% for live dealer games), a EUR 50,000 monthly minimum and a EUR 10,000 monthly approval fee, charged from 1 February 2025 under the amending law applied on 6 January 2025, replacing the unsourced "15% online, 10% land-based" line; licensing, compliance, payments, enforcement, market data, timeline and FAQs added; the Legal 500 source dropped.
editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the consolidated Law on Games of Chance (Službeni glasnik RS 18/2020, 94/2024) and the 2024 amending law, the Administration's operator list, statistics, news and rulebooks, the AML Law, the Personal Income Tax Law, the Law on Advertising and the Criminal Code. Online fees corrected: 15% of stakes less winnings (25% for live dealer games), a EUR 50,000 monthly minimum and a EUR 10,000 monthly approval fee, charged from 1 February 2025 under the amending law applied on 6 January 2025, replacing the unsourced "15% online, 10% land-based" line; licensing, compliance, payments, enforcement, market data, timeline and FAQs added; the Legal 500 source dropped.
sources changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the consolidated Law on Games of Chance (Službeni glasnik RS 18/2020, 94/2024) and the 2024 amending law, the Administration's operator list, statistics, news and rulebooks, the AML Law, the Personal Income Tax Law, the Law on Advertising and the Criminal Code. Online fees corrected: 15% of stakes less winnings (25% for live dealer games), a EUR 50,000 monthly minimum and a EUR 10,000 monthly approval fee, charged from 1 February 2025 under the amending law applied on 6 January 2025, replacing the unsourced "15% online, 10% land-based" line; licensing, compliance, payments, enforcement, market data, timeline and FAQs added; the Legal 500 source dropped.
regulator.website, licenceRegisterUrl, complaintsUrl, established, secondaryAuthorities, sourceIds changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the Seychelles Gambling Act 2014, the Interactive Gambling Rules 2024, the gambling fee regulations of 2020 and 2024, the 2022 capping regulations and S.I. 55 of 2026 from the Gazette, the FSA register, guidelines, circulars and 2023 and 2024 annual reports, the AML/CFT Act, and the tax and licensing authority schedules. Added the online status matrix, licence types and fees, compliance, advertising, payments, enforcement and market data; recorded the first interactive licence (June 2026) and removed the unsupported claim that Seychelles operates principally as a licensing base.
statusMatrix changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the Seychelles Gambling Act 2014, the Interactive Gambling Rules 2024, the gambling fee regulations of 2020 and 2024, the 2022 capping regulations and S.I. 55 of 2026 from the Gazette, the FSA register, guidelines, circulars and 2023 and 2024 annual reports, the AML/CFT Act, and the tax and licensing authority schedules. Added the online status matrix, licence types and fees, compliance, advertising, payments, enforcement and market data; recorded the first interactive licence (June 2026) and removed the unsupported claim that Seychelles operates principally as a licensing base.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the Seychelles Gambling Act 2014, the Interactive Gambling Rules 2024, the gambling fee regulations of 2020 and 2024, the 2022 capping regulations and S.I. 55 of 2026 from the Gazette, the FSA register, guidelines, circulars and 2023 and 2024 annual reports, the AML/CFT Act, and the tax and licensing authority schedules. Added the online status matrix, licence types and fees, compliance, advertising, payments, enforcement and market data; recorded the first interactive licence (June 2026) and removed the unsupported claim that Seychelles operates principally as a licensing base.
licensing changed from absent to populated
Rebuilt from primary sources, 2026-09-23: the Seychelles Gambling Act 2014, the Interactive Gambling Rules 2024, the gambling fee regulations of 2020 and 2024, the 2022 capping regulations and S.I. 55 of 2026 from the Gazette, the FSA register, guidelines, circulars and 2023 and 2024 annual reports, the AML/CFT Act, and the tax and licensing authority schedules. Added the online status matrix, licence types and fees, compliance, advertising, payments, enforcement and market data; recorded the first interactive licence (June 2026) and removed the unsupported claim that Seychelles operates principally as a licensing base.
taxation changed from absent to populated
Rebuilt from primary sources, 2026-09-23: the Seychelles Gambling Act 2014, the Interactive Gambling Rules 2024, the gambling fee regulations of 2020 and 2024, the 2022 capping regulations and S.I. 55 of 2026 from the Gazette, the FSA register, guidelines, circulars and 2023 and 2024 annual reports, the AML/CFT Act, and the tax and licensing authority schedules. Added the online status matrix, licence types and fees, compliance, advertising, payments, enforcement and market data; recorded the first interactive licence (June 2026) and removed the unsupported claim that Seychelles operates principally as a licensing base.
compliance changed from absent to populated
Rebuilt from primary sources, 2026-09-23: the Seychelles Gambling Act 2014, the Interactive Gambling Rules 2024, the gambling fee regulations of 2020 and 2024, the 2022 capping regulations and S.I. 55 of 2026 from the Gazette, the FSA register, guidelines, circulars and 2023 and 2024 annual reports, the AML/CFT Act, and the tax and licensing authority schedules. Added the online status matrix, licence types and fees, compliance, advertising, payments, enforcement and market data; recorded the first interactive licence (June 2026) and removed the unsupported claim that Seychelles operates principally as a licensing base.
advertising changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the Seychelles Gambling Act 2014, the Interactive Gambling Rules 2024, the gambling fee regulations of 2020 and 2024, the 2022 capping regulations and S.I. 55 of 2026 from the Gazette, the FSA register, guidelines, circulars and 2023 and 2024 annual reports, the AML/CFT Act, and the tax and licensing authority schedules. Added the online status matrix, licence types and fees, compliance, advertising, payments, enforcement and market data; recorded the first interactive licence (June 2026) and removed the unsupported claim that Seychelles operates principally as a licensing base.
payments changed from absent to populated
Rebuilt from primary sources, 2026-09-23: the Seychelles Gambling Act 2014, the Interactive Gambling Rules 2024, the gambling fee regulations of 2020 and 2024, the 2022 capping regulations and S.I. 55 of 2026 from the Gazette, the FSA register, guidelines, circulars and 2023 and 2024 annual reports, the AML/CFT Act, and the tax and licensing authority schedules. Added the online status matrix, licence types and fees, compliance, advertising, payments, enforcement and market data; recorded the first interactive licence (June 2026) and removed the unsupported claim that Seychelles operates principally as a licensing base.
enforcement changed from absent to populated
Rebuilt from primary sources, 2026-09-23: the Seychelles Gambling Act 2014, the Interactive Gambling Rules 2024, the gambling fee regulations of 2020 and 2024, the 2022 capping regulations and S.I. 55 of 2026 from the Gazette, the FSA register, guidelines, circulars and 2023 and 2024 annual reports, the AML/CFT Act, and the tax and licensing authority schedules. Added the online status matrix, licence types and fees, compliance, advertising, payments, enforcement and market data; recorded the first interactive licence (June 2026) and removed the unsupported claim that Seychelles operates principally as a licensing base.
marketData changed from absent to populated
Rebuilt from primary sources, 2026-09-23: the Seychelles Gambling Act 2014, the Interactive Gambling Rules 2024, the gambling fee regulations of 2020 and 2024, the 2022 capping regulations and S.I. 55 of 2026 from the Gazette, the FSA register, guidelines, circulars and 2023 and 2024 annual reports, the AML/CFT Act, and the tax and licensing authority schedules. Added the online status matrix, licence types and fees, compliance, advertising, payments, enforcement and market data; recorded the first interactive licence (June 2026) and removed the unsupported claim that Seychelles operates principally as a licensing base.
editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the Seychelles Gambling Act 2014, the Interactive Gambling Rules 2024, the gambling fee regulations of 2020 and 2024, the 2022 capping regulations and S.I. 55 of 2026 from the Gazette, the FSA register, guidelines, circulars and 2023 and 2024 annual reports, the AML/CFT Act, and the tax and licensing authority schedules. Added the online status matrix, licence types and fees, compliance, advertising, payments, enforcement and market data; recorded the first interactive licence (June 2026) and removed the unsupported claim that Seychelles operates principally as a licensing base.
sources changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the Seychelles Gambling Act 2014, the Interactive Gambling Rules 2024, the gambling fee regulations of 2020 and 2024, the 2022 capping regulations and S.I. 55 of 2026 from the Gazette, the FSA register, guidelines, circulars and 2023 and 2024 annual reports, the AML/CFT Act, and the tax and licensing authority schedules. Added the online status matrix, licence types and fees, compliance, advertising, payments, enforcement and market data; recorded the first interactive licence (June 2026) and removed the unsupported claim that Seychelles operates principally as a licensing base.
regulator.secondaryAuthorities, sourceIds changed from previous to updated
Reverified against the Gambling Control Act 2022, the Casino Control Act 2006 as amended by the Casino Control (Amendment) Act 2024 (second tranche in force 21 September 2026), the Gambling Duties Act 2022 and the IRAS duty tables, GRA licensing, enforcement and harm minimisation pages, the IRAS Annual Report FY2025/26 and [2026] SGHC 180, 2026-09-23. Betting, lottery and casino tax rates confirmed from primary text; penalties, player liability, blocking, self-exclusion, enforcement actions, case law and pending class licence changes added. Checker (2026-09-23): removed the claim that special employee licensing ended on 21 September 2026 (only some Part 5 sections were deleted), softened the online casino and poker rationales, the casino suitability wording and the case-law outlook, and dropped the land-based age entry (place-based lottery is 18).
statusMatrix changed from previous to updated
Reverified against the Gambling Control Act 2022, the Casino Control Act 2006 as amended by the Casino Control (Amendment) Act 2024 (second tranche in force 21 September 2026), the Gambling Duties Act 2022 and the IRAS duty tables, GRA licensing, enforcement and harm minimisation pages, the IRAS Annual Report FY2025/26 and [2026] SGHC 180, 2026-09-23. Betting, lottery and casino tax rates confirmed from primary text; penalties, player liability, blocking, self-exclusion, enforcement actions, case law and pending class licence changes added. Checker (2026-09-23): removed the claim that special employee licensing ended on 21 September 2026 (only some Part 5 sections were deleted), softened the online casino and poker rationales, the casino suitability wording and the case-law outlook, and dropped the land-based age entry (place-based lottery is 18).
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation, caseLaw changed from previous to updated
Reverified against the Gambling Control Act 2022, the Casino Control Act 2006 as amended by the Casino Control (Amendment) Act 2024 (second tranche in force 21 September 2026), the Gambling Duties Act 2022 and the IRAS duty tables, GRA licensing, enforcement and harm minimisation pages, the IRAS Annual Report FY2025/26 and [2026] SGHC 180, 2026-09-23. Betting, lottery and casino tax rates confirmed from primary text; penalties, player liability, blocking, self-exclusion, enforcement actions, case law and pending class licence changes added. Checker (2026-09-23): removed the claim that special employee licensing ended on 21 September 2026 (only some Part 5 sections were deleted), softened the online casino and poker rationales, the casino suitability wording and the case-law outlook, and dropped the land-based age entry (place-based lottery is 18).
licensing.licenceTypes, bankGuaranteeOrBond, notableLicensees, barriersToEntry, sourceIds changed from previous to updated
Reverified against the Gambling Control Act 2022, the Casino Control Act 2006 as amended by the Casino Control (Amendment) Act 2024 (second tranche in force 21 September 2026), the Gambling Duties Act 2022 and the IRAS duty tables, GRA licensing, enforcement and harm minimisation pages, the IRAS Annual Report FY2025/26 and [2026] SGHC 180, 2026-09-23. Betting, lottery and casino tax rates confirmed from primary text; penalties, player liability, blocking, self-exclusion, enforcement actions, case law and pending class licence changes added. Checker (2026-09-23): removed the claim that special employee licensing ended on 21 September 2026 (only some Part 5 sections were deleted), softened the online casino and poker rationales, the casino suitability wording and the case-law outlook, and dropped the land-based age entry (place-based lottery is 18).
taxation changed from previous to updated
Reverified against the Gambling Control Act 2022, the Casino Control Act 2006 as amended by the Casino Control (Amendment) Act 2024 (second tranche in force 21 September 2026), the Gambling Duties Act 2022 and the IRAS duty tables, GRA licensing, enforcement and harm minimisation pages, the IRAS Annual Report FY2025/26 and [2026] SGHC 180, 2026-09-23. Betting, lottery and casino tax rates confirmed from primary text; penalties, player liability, blocking, self-exclusion, enforcement actions, case law and pending class licence changes added. Checker (2026-09-23): removed the claim that special employee licensing ended on 21 September 2026 (only some Part 5 sections were deleted), softened the online casino and poker rationales, the casino suitability wording and the case-law outlook, and dropped the land-based age entry (place-based lottery is 18).
compliance changed from previous to updated
Reverified against the Gambling Control Act 2022, the Casino Control Act 2006 as amended by the Casino Control (Amendment) Act 2024 (second tranche in force 21 September 2026), the Gambling Duties Act 2022 and the IRAS duty tables, GRA licensing, enforcement and harm minimisation pages, the IRAS Annual Report FY2025/26 and [2026] SGHC 180, 2026-09-23. Betting, lottery and casino tax rates confirmed from primary text; penalties, player liability, blocking, self-exclusion, enforcement actions, case law and pending class licence changes added. Checker (2026-09-23): removed the claim that special employee licensing ended on 21 September 2026 (only some Part 5 sections were deleted), softened the online casino and poker rationales, the casino suitability wording and the case-law outlook, and dropped the land-based age entry (place-based lottery is 18).
advertising changed from previous to updated
Reverified against the Gambling Control Act 2022, the Casino Control Act 2006 as amended by the Casino Control (Amendment) Act 2024 (second tranche in force 21 September 2026), the Gambling Duties Act 2022 and the IRAS duty tables, GRA licensing, enforcement and harm minimisation pages, the IRAS Annual Report FY2025/26 and [2026] SGHC 180, 2026-09-23. Betting, lottery and casino tax rates confirmed from primary text; penalties, player liability, blocking, self-exclusion, enforcement actions, case law and pending class licence changes added. Checker (2026-09-23): removed the claim that special employee licensing ended on 21 September 2026 (only some Part 5 sections were deleted), softened the online casino and poker rationales, the casino suitability wording and the case-law outlook, and dropped the land-based age entry (place-based lottery is 18).
payments changed from absent to populated
Reverified against the Gambling Control Act 2022, the Casino Control Act 2006 as amended by the Casino Control (Amendment) Act 2024 (second tranche in force 21 September 2026), the Gambling Duties Act 2022 and the IRAS duty tables, GRA licensing, enforcement and harm minimisation pages, the IRAS Annual Report FY2025/26 and [2026] SGHC 180, 2026-09-23. Betting, lottery and casino tax rates confirmed from primary text; penalties, player liability, blocking, self-exclusion, enforcement actions, case law and pending class licence changes added. Checker (2026-09-23): removed the claim that special employee licensing ended on 21 September 2026 (only some Part 5 sections were deleted), softened the online casino and poker rationales, the casino suitability wording and the case-law outlook, and dropped the land-based age entry (place-based lottery is 18).
enforcement.penaltyRange, operatorLiability, playerLiability, notableActions, sourceIds changed from previous to updated
Reverified against the Gambling Control Act 2022, the Casino Control Act 2006 as amended by the Casino Control (Amendment) Act 2024 (second tranche in force 21 September 2026), the Gambling Duties Act 2022 and the IRAS duty tables, GRA licensing, enforcement and harm minimisation pages, the IRAS Annual Report FY2025/26 and [2026] SGHC 180, 2026-09-23. Betting, lottery and casino tax rates confirmed from primary text; penalties, player liability, blocking, self-exclusion, enforcement actions, case law and pending class licence changes added. Checker (2026-09-23): removed the claim that special employee licensing ended on 21 September 2026 (only some Part 5 sections were deleted), softened the online casino and poker rationales, the casino suitability wording and the case-law outlook, and dropped the land-based age entry (place-based lottery is 18).
editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated
Reverified against the Gambling Control Act 2022, the Casino Control Act 2006 as amended by the Casino Control (Amendment) Act 2024 (second tranche in force 21 September 2026), the Gambling Duties Act 2022 and the IRAS duty tables, GRA licensing, enforcement and harm minimisation pages, the IRAS Annual Report FY2025/26 and [2026] SGHC 180, 2026-09-23. Betting, lottery and casino tax rates confirmed from primary text; penalties, player liability, blocking, self-exclusion, enforcement actions, case law and pending class licence changes added. Checker (2026-09-23): removed the claim that special employee licensing ended on 21 September 2026 (only some Part 5 sections were deleted), softened the online casino and poker rationales, the casino suitability wording and the case-law outlook, and dropped the land-based age entry (place-based lottery is 18).
sources changed from previous to updated
Reverified against the Gambling Control Act 2022, the Casino Control Act 2006 as amended by the Casino Control (Amendment) Act 2024 (second tranche in force 21 September 2026), the Gambling Duties Act 2022 and the IRAS duty tables, GRA licensing, enforcement and harm minimisation pages, the IRAS Annual Report FY2025/26 and [2026] SGHC 180, 2026-09-23. Betting, lottery and casino tax rates confirmed from primary text; penalties, player liability, blocking, self-exclusion, enforcement actions, case law and pending class licence changes added. Checker (2026-09-23): removed the claim that special employee licensing ended on 21 September 2026 (only some Part 5 sections were deleted), softened the online casino and poker rationales, the casino suitability wording and the case-law outlook, and dropped the land-based age entry (place-based lottery is 18).
regulator changed from previous to updated
Rebuilt from primary sources, 2026-09-23: Act 30/2019 as consolidated from 1 March 2026 and amending Acts 261/2025, 310/2025 and 30/2026 on Slov-Lex, Government Regulation 267/2025, the administrative fees, AML, income tax and VAT acts, the ÚRHH licence register of 1 September 2026, list of prohibited offers of 21 September 2026, 2025 market statistics and 2025 annual report. Online levy now recorded at 30% of GGR from 1 December 2025 (previously blank); the October 2025 amendment previously shown as in force is moved to pending legislation because the President returned it and it was never promulgated; law firm guides replaced by statute throughout; payments, market data, timeline and enforcement figures added.
statusMatrix changed from previous to updated
Rebuilt from primary sources, 2026-09-23: Act 30/2019 as consolidated from 1 March 2026 and amending Acts 261/2025, 310/2025 and 30/2026 on Slov-Lex, Government Regulation 267/2025, the administrative fees, AML, income tax and VAT acts, the ÚRHH licence register of 1 September 2026, list of prohibited offers of 21 September 2026, 2025 market statistics and 2025 annual report. Online levy now recorded at 30% of GGR from 1 December 2025 (previously blank); the October 2025 amendment previously shown as in force is moved to pending legislation because the President returned it and it was never promulgated; law firm guides replaced by statute throughout; payments, market data, timeline and enforcement figures added.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation changed from previous to updated
Rebuilt from primary sources, 2026-09-23: Act 30/2019 as consolidated from 1 March 2026 and amending Acts 261/2025, 310/2025 and 30/2026 on Slov-Lex, Government Regulation 267/2025, the administrative fees, AML, income tax and VAT acts, the ÚRHH licence register of 1 September 2026, list of prohibited offers of 21 September 2026, 2025 market statistics and 2025 annual report. Online levy now recorded at 30% of GGR from 1 December 2025 (previously blank); the October 2025 amendment previously shown as in force is moved to pending legislation because the President returned it and it was never promulgated; law firm guides replaced by statute throughout; payments, market data, timeline and enforcement figures added.
licensing changed from previous to updated
Rebuilt from primary sources, 2026-09-23: Act 30/2019 as consolidated from 1 March 2026 and amending Acts 261/2025, 310/2025 and 30/2026 on Slov-Lex, Government Regulation 267/2025, the administrative fees, AML, income tax and VAT acts, the ÚRHH licence register of 1 September 2026, list of prohibited offers of 21 September 2026, 2025 market statistics and 2025 annual report. Online levy now recorded at 30% of GGR from 1 December 2025 (previously blank); the October 2025 amendment previously shown as in force is moved to pending legislation because the President returned it and it was never promulgated; law firm guides replaced by statute throughout; payments, market data, timeline and enforcement figures added.
taxation changed from previous to updated
Rebuilt from primary sources, 2026-09-23: Act 30/2019 as consolidated from 1 March 2026 and amending Acts 261/2025, 310/2025 and 30/2026 on Slov-Lex, Government Regulation 267/2025, the administrative fees, AML, income tax and VAT acts, the ÚRHH licence register of 1 September 2026, list of prohibited offers of 21 September 2026, 2025 market statistics and 2025 annual report. Online levy now recorded at 30% of GGR from 1 December 2025 (previously blank); the October 2025 amendment previously shown as in force is moved to pending legislation because the President returned it and it was never promulgated; law firm guides replaced by statute throughout; payments, market data, timeline and enforcement figures added.
compliance changed from previous to updated
Rebuilt from primary sources, 2026-09-23: Act 30/2019 as consolidated from 1 March 2026 and amending Acts 261/2025, 310/2025 and 30/2026 on Slov-Lex, Government Regulation 267/2025, the administrative fees, AML, income tax and VAT acts, the ÚRHH licence register of 1 September 2026, list of prohibited offers of 21 September 2026, 2025 market statistics and 2025 annual report. Online levy now recorded at 30% of GGR from 1 December 2025 (previously blank); the October 2025 amendment previously shown as in force is moved to pending legislation because the President returned it and it was never promulgated; law firm guides replaced by statute throughout; payments, market data, timeline and enforcement figures added.
advertising changed from previous to updated
Rebuilt from primary sources, 2026-09-23: Act 30/2019 as consolidated from 1 March 2026 and amending Acts 261/2025, 310/2025 and 30/2026 on Slov-Lex, Government Regulation 267/2025, the administrative fees, AML, income tax and VAT acts, the ÚRHH licence register of 1 September 2026, list of prohibited offers of 21 September 2026, 2025 market statistics and 2025 annual report. Online levy now recorded at 30% of GGR from 1 December 2025 (previously blank); the October 2025 amendment previously shown as in force is moved to pending legislation because the President returned it and it was never promulgated; law firm guides replaced by statute throughout; payments, market data, timeline and enforcement figures added.
payments changed from absent to populated
Rebuilt from primary sources, 2026-09-23: Act 30/2019 as consolidated from 1 March 2026 and amending Acts 261/2025, 310/2025 and 30/2026 on Slov-Lex, Government Regulation 267/2025, the administrative fees, AML, income tax and VAT acts, the ÚRHH licence register of 1 September 2026, list of prohibited offers of 21 September 2026, 2025 market statistics and 2025 annual report. Online levy now recorded at 30% of GGR from 1 December 2025 (previously blank); the October 2025 amendment previously shown as in force is moved to pending legislation because the President returned it and it was never promulgated; law firm guides replaced by statute throughout; payments, market data, timeline and enforcement figures added.
enforcement changed from previous to updated
Rebuilt from primary sources, 2026-09-23: Act 30/2019 as consolidated from 1 March 2026 and amending Acts 261/2025, 310/2025 and 30/2026 on Slov-Lex, Government Regulation 267/2025, the administrative fees, AML, income tax and VAT acts, the ÚRHH licence register of 1 September 2026, list of prohibited offers of 21 September 2026, 2025 market statistics and 2025 annual report. Online levy now recorded at 30% of GGR from 1 December 2025 (previously blank); the October 2025 amendment previously shown as in force is moved to pending legislation because the President returned it and it was never promulgated; law firm guides replaced by statute throughout; payments, market data, timeline and enforcement figures added.
marketData changed from absent to populated
Rebuilt from primary sources, 2026-09-23: Act 30/2019 as consolidated from 1 March 2026 and amending Acts 261/2025, 310/2025 and 30/2026 on Slov-Lex, Government Regulation 267/2025, the administrative fees, AML, income tax and VAT acts, the ÚRHH licence register of 1 September 2026, list of prohibited offers of 21 September 2026, 2025 market statistics and 2025 annual report. Online levy now recorded at 30% of GGR from 1 December 2025 (previously blank); the October 2025 amendment previously shown as in force is moved to pending legislation because the President returned it and it was never promulgated; law firm guides replaced by statute throughout; payments, market data, timeline and enforcement figures added.
editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated
Rebuilt from primary sources, 2026-09-23: Act 30/2019 as consolidated from 1 March 2026 and amending Acts 261/2025, 310/2025 and 30/2026 on Slov-Lex, Government Regulation 267/2025, the administrative fees, AML, income tax and VAT acts, the ÚRHH licence register of 1 September 2026, list of prohibited offers of 21 September 2026, 2025 market statistics and 2025 annual report. Online levy now recorded at 30% of GGR from 1 December 2025 (previously blank); the October 2025 amendment previously shown as in force is moved to pending legislation because the President returned it and it was never promulgated; law firm guides replaced by statute throughout; payments, market data, timeline and enforcement figures added.
sources changed from previous to updated
Rebuilt from primary sources, 2026-09-23: Act 30/2019 as consolidated from 1 March 2026 and amending Acts 261/2025, 310/2025 and 30/2026 on Slov-Lex, Government Regulation 267/2025, the administrative fees, AML, income tax and VAT acts, the ÚRHH licence register of 1 September 2026, list of prohibited offers of 21 September 2026, 2025 market statistics and 2025 annual report. Online levy now recorded at 30% of GGR from 1 December 2025 (previously blank); the October 2025 amendment previously shown as in force is moved to pending legislation because the President returned it and it was never promulgated; law firm guides replaced by statute throughout; payments, market data, timeline and enforcement figures added.