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 25 of 39.
regulator.website, reportsTo, secondaryAuthorities, sourceIds changed from previous to updated
Rebuilt from the Gaming Act (ZIS) consolidated text No. 10, the Tax on Games of Chance Act, the Tax on Winnings from Classical Games Act, the Lottery Ticket Tax Act, ZPPDFT-2 and the online games rules on PISRS, the Ministry of Finance 2026 register extracts, FURS pages and its 2015 to 2025 market data, and Administrative Court blocking orders, 2026-09-23. Corrected the gaming salon concession fee (flat 20%, not the progressive scale), the classical-games tax base, salon capital (EUR 208,000) and the holder of E-igra (Športna loterija); added the 15% winnings tax, 10% ticket tax, DNS blocking, AML thresholds, market data for 2025 and the planned new strategy and Act.
statusMatrix changed from previous to updated
Rebuilt from the Gaming Act (ZIS) consolidated text No. 10, the Tax on Games of Chance Act, the Tax on Winnings from Classical Games Act, the Lottery Ticket Tax Act, ZPPDFT-2 and the online games rules on PISRS, the Ministry of Finance 2026 register extracts, FURS pages and its 2015 to 2025 market data, and Administrative Court blocking orders, 2026-09-23. Corrected the gaming salon concession fee (flat 20%, not the progressive scale), the classical-games tax base, salon capital (EUR 208,000) and the holder of E-igra (Športna loterija); added the 15% winnings tax, 10% ticket tax, DNS blocking, AML thresholds, market data for 2025 and the planned new strategy and Act.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation, caseLaw changed from previous to updated
Rebuilt from the Gaming Act (ZIS) consolidated text No. 10, the Tax on Games of Chance Act, the Tax on Winnings from Classical Games Act, the Lottery Ticket Tax Act, ZPPDFT-2 and the online games rules on PISRS, the Ministry of Finance 2026 register extracts, FURS pages and its 2015 to 2025 market data, and Administrative Court blocking orders, 2026-09-23. Corrected the gaming salon concession fee (flat 20%, not the progressive scale), the classical-games tax base, salon capital (EUR 208,000) and the holder of E-igra (Športna loterija); added the 15% winnings tax, 10% ticket tax, DNS blocking, AML thresholds, market data for 2025 and the planned new strategy and Act.
licensing changed from previous to updated
Rebuilt from the Gaming Act (ZIS) consolidated text No. 10, the Tax on Games of Chance Act, the Tax on Winnings from Classical Games Act, the Lottery Ticket Tax Act, ZPPDFT-2 and the online games rules on PISRS, the Ministry of Finance 2026 register extracts, FURS pages and its 2015 to 2025 market data, and Administrative Court blocking orders, 2026-09-23. Corrected the gaming salon concession fee (flat 20%, not the progressive scale), the classical-games tax base, salon capital (EUR 208,000) and the holder of E-igra (Športna loterija); added the 15% winnings tax, 10% ticket tax, DNS blocking, AML thresholds, market data for 2025 and the planned new strategy and Act.
taxation.taxBase, earmarkedLevies, playerWinningsTax, withholdingMechanism, sourceIds changed from previous to updated
Rebuilt from the Gaming Act (ZIS) consolidated text No. 10, the Tax on Games of Chance Act, the Tax on Winnings from Classical Games Act, the Lottery Ticket Tax Act, ZPPDFT-2 and the online games rules on PISRS, the Ministry of Finance 2026 register extracts, FURS pages and its 2015 to 2025 market data, and Administrative Court blocking orders, 2026-09-23. Corrected the gaming salon concession fee (flat 20%, not the progressive scale), the classical-games tax base, salon capital (EUR 208,000) and the holder of E-igra (Športna loterija); added the 15% winnings tax, 10% ticket tax, DNS blocking, AML thresholds, market data for 2025 and the planned new strategy and Act.
compliance changed from previous to updated
Rebuilt from the Gaming Act (ZIS) consolidated text No. 10, the Tax on Games of Chance Act, the Tax on Winnings from Classical Games Act, the Lottery Ticket Tax Act, ZPPDFT-2 and the online games rules on PISRS, the Ministry of Finance 2026 register extracts, FURS pages and its 2015 to 2025 market data, and Administrative Court blocking orders, 2026-09-23. Corrected the gaming salon concession fee (flat 20%, not the progressive scale), the classical-games tax base, salon capital (EUR 208,000) and the holder of E-igra (Športna loterija); added the 15% winnings tax, 10% ticket tax, DNS blocking, AML thresholds, market data for 2025 and the planned new strategy and Act.
advertising changed from absent to populated
Rebuilt from the Gaming Act (ZIS) consolidated text No. 10, the Tax on Games of Chance Act, the Tax on Winnings from Classical Games Act, the Lottery Ticket Tax Act, ZPPDFT-2 and the online games rules on PISRS, the Ministry of Finance 2026 register extracts, FURS pages and its 2015 to 2025 market data, and Administrative Court blocking orders, 2026-09-23. Corrected the gaming salon concession fee (flat 20%, not the progressive scale), the classical-games tax base, salon capital (EUR 208,000) and the holder of E-igra (Športna loterija); added the 15% winnings tax, 10% ticket tax, DNS blocking, AML thresholds, market data for 2025 and the planned new strategy and Act.
payments changed from absent to populated
Rebuilt from the Gaming Act (ZIS) consolidated text No. 10, the Tax on Games of Chance Act, the Tax on Winnings from Classical Games Act, the Lottery Ticket Tax Act, ZPPDFT-2 and the online games rules on PISRS, the Ministry of Finance 2026 register extracts, FURS pages and its 2015 to 2025 market data, and Administrative Court blocking orders, 2026-09-23. Corrected the gaming salon concession fee (flat 20%, not the progressive scale), the classical-games tax base, salon capital (EUR 208,000) and the holder of E-igra (Športna loterija); added the 15% winnings tax, 10% ticket tax, DNS blocking, AML thresholds, market data for 2025 and the planned new strategy and Act.
enforcement changed from absent to populated
Rebuilt from the Gaming Act (ZIS) consolidated text No. 10, the Tax on Games of Chance Act, the Tax on Winnings from Classical Games Act, the Lottery Ticket Tax Act, ZPPDFT-2 and the online games rules on PISRS, the Ministry of Finance 2026 register extracts, FURS pages and its 2015 to 2025 market data, and Administrative Court blocking orders, 2026-09-23. Corrected the gaming salon concession fee (flat 20%, not the progressive scale), the classical-games tax base, salon capital (EUR 208,000) and the holder of E-igra (Športna loterija); added the 15% winnings tax, 10% ticket tax, DNS blocking, AML thresholds, market data for 2025 and the planned new strategy and Act.
marketData changed from absent to populated
Rebuilt from the Gaming Act (ZIS) consolidated text No. 10, the Tax on Games of Chance Act, the Tax on Winnings from Classical Games Act, the Lottery Ticket Tax Act, ZPPDFT-2 and the online games rules on PISRS, the Ministry of Finance 2026 register extracts, FURS pages and its 2015 to 2025 market data, and Administrative Court blocking orders, 2026-09-23. Corrected the gaming salon concession fee (flat 20%, not the progressive scale), the classical-games tax base, salon capital (EUR 208,000) and the holder of E-igra (Športna loterija); added the 15% winnings tax, 10% ticket tax, DNS blocking, AML thresholds, market data for 2025 and the planned new strategy and Act.
editorial.summary, outlook, timeline, commonPitfalls, faq changed from previous to updated
Rebuilt from the Gaming Act (ZIS) consolidated text No. 10, the Tax on Games of Chance Act, the Tax on Winnings from Classical Games Act, the Lottery Ticket Tax Act, ZPPDFT-2 and the online games rules on PISRS, the Ministry of Finance 2026 register extracts, FURS pages and its 2015 to 2025 market data, and Administrative Court blocking orders, 2026-09-23. Corrected the gaming salon concession fee (flat 20%, not the progressive scale), the classical-games tax base, salon capital (EUR 208,000) and the holder of E-igra (Športna loterija); added the 15% winnings tax, 10% ticket tax, DNS blocking, AML thresholds, market data for 2025 and the planned new strategy and Act.
sources changed from previous to updated
Rebuilt from the Gaming Act (ZIS) consolidated text No. 10, the Tax on Games of Chance Act, the Tax on Winnings from Classical Games Act, the Lottery Ticket Tax Act, ZPPDFT-2 and the online games rules on PISRS, the Ministry of Finance 2026 register extracts, FURS pages and its 2015 to 2025 market data, and Administrative Court blocking orders, 2026-09-23. Corrected the gaming salon concession fee (flat 20%, not the progressive scale), the classical-games tax base, salon capital (EUR 208,000) and the holder of E-igra (Športna loterija); added the 15% winnings tax, 10% ticket tax, DNS blocking, AML thresholds, market data for 2025 and the planned new strategy and Act.
regulator.licenceRegisterUrl, reportsTo, secondaryAuthorities, sourceIds changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the National Gambling Act 2004 and National Gambling Regulations (including GN R. 7113 of 10 February 2026), NGB statistics for FY2024/25 and its 2025 and 2026 statements, the Supabets judgment [2025] ZASCA 158, Western Cape fee regulations for 2026, National Treasury's online gambling tax discussion paper and 2026 Budget Review, and the Minister's written reply NW2388. Added official market data (R74.5 billion GGR, R44.5 billion online betting), provincial tax detail, the proposed 20 per cent national online gambling tax, pending bills, case law and enforcement; online poker and bingo now carry a statutory rationale; the ICLG source was replaced.
statusMatrix changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the National Gambling Act 2004 and National Gambling Regulations (including GN R. 7113 of 10 February 2026), NGB statistics for FY2024/25 and its 2025 and 2026 statements, the Supabets judgment [2025] ZASCA 158, Western Cape fee regulations for 2026, National Treasury's online gambling tax discussion paper and 2026 Budget Review, and the Minister's written reply NW2388. Added official market data (R74.5 billion GGR, R44.5 billion online betting), provincial tax detail, the proposed 20 per cent national online gambling tax, pending bills, case law and enforcement; online poker and bingo now carry a statutory rationale; the ICLG source was replaced.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation, caseLaw changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the National Gambling Act 2004 and National Gambling Regulations (including GN R. 7113 of 10 February 2026), NGB statistics for FY2024/25 and its 2025 and 2026 statements, the Supabets judgment [2025] ZASCA 158, Western Cape fee regulations for 2026, National Treasury's online gambling tax discussion paper and 2026 Budget Review, and the Minister's written reply NW2388. Added official market data (R74.5 billion GGR, R44.5 billion online betting), provincial tax detail, the proposed 20 per cent national online gambling tax, pending bills, case law and enforcement; online poker and bingo now carry a statutory rationale; the ICLG source was replaced.
licensing changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the National Gambling Act 2004 and National Gambling Regulations (including GN R. 7113 of 10 February 2026), NGB statistics for FY2024/25 and its 2025 and 2026 statements, the Supabets judgment [2025] ZASCA 158, Western Cape fee regulations for 2026, National Treasury's online gambling tax discussion paper and 2026 Budget Review, and the Minister's written reply NW2388. Added official market data (R74.5 billion GGR, R44.5 billion online betting), provincial tax detail, the proposed 20 per cent national online gambling tax, pending bills, case law and enforcement; online poker and bingo now carry a statutory rationale; the ICLG source was replaced.
taxation.taxBase, earmarkedLevies, playerWinningsTax, scheduledChanges, vatTreatment, sourceIds changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the National Gambling Act 2004 and National Gambling Regulations (including GN R. 7113 of 10 February 2026), NGB statistics for FY2024/25 and its 2025 and 2026 statements, the Supabets judgment [2025] ZASCA 158, Western Cape fee regulations for 2026, National Treasury's online gambling tax discussion paper and 2026 Budget Review, and the Minister's written reply NW2388. Added official market data (R74.5 billion GGR, R44.5 billion online betting), provincial tax detail, the proposed 20 per cent national online gambling tax, pending bills, case law and enforcement; online poker and bingo now carry a statutory rationale; the ICLG source was replaced.
compliance changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the National Gambling Act 2004 and National Gambling Regulations (including GN R. 7113 of 10 February 2026), NGB statistics for FY2024/25 and its 2025 and 2026 statements, the Supabets judgment [2025] ZASCA 158, Western Cape fee regulations for 2026, National Treasury's online gambling tax discussion paper and 2026 Budget Review, and the Minister's written reply NW2388. Added official market data (R74.5 billion GGR, R44.5 billion online betting), provincial tax detail, the proposed 20 per cent national online gambling tax, pending bills, case law and enforcement; online poker and bingo now carry a statutory rationale; the ICLG source was replaced.
advertising changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the National Gambling Act 2004 and National Gambling Regulations (including GN R. 7113 of 10 February 2026), NGB statistics for FY2024/25 and its 2025 and 2026 statements, the Supabets judgment [2025] ZASCA 158, Western Cape fee regulations for 2026, National Treasury's online gambling tax discussion paper and 2026 Budget Review, and the Minister's written reply NW2388. Added official market data (R74.5 billion GGR, R44.5 billion online betting), provincial tax detail, the proposed 20 per cent national online gambling tax, pending bills, case law and enforcement; online poker and bingo now carry a statutory rationale; the ICLG source was replaced.
payments changed from absent to populated
Rebuilt from primary sources, 2026-09-23: the National Gambling Act 2004 and National Gambling Regulations (including GN R. 7113 of 10 February 2026), NGB statistics for FY2024/25 and its 2025 and 2026 statements, the Supabets judgment [2025] ZASCA 158, Western Cape fee regulations for 2026, National Treasury's online gambling tax discussion paper and 2026 Budget Review, and the Minister's written reply NW2388. Added official market data (R74.5 billion GGR, R44.5 billion online betting), provincial tax detail, the proposed 20 per cent national online gambling tax, pending bills, case law and enforcement; online poker and bingo now carry a statutory rationale; the ICLG source was replaced.
enforcement changed from absent to populated
Rebuilt from primary sources, 2026-09-23: the National Gambling Act 2004 and National Gambling Regulations (including GN R. 7113 of 10 February 2026), NGB statistics for FY2024/25 and its 2025 and 2026 statements, the Supabets judgment [2025] ZASCA 158, Western Cape fee regulations for 2026, National Treasury's online gambling tax discussion paper and 2026 Budget Review, and the Minister's written reply NW2388. Added official market data (R74.5 billion GGR, R44.5 billion online betting), provincial tax detail, the proposed 20 per cent national online gambling tax, pending bills, case law and enforcement; online poker and bingo now carry a statutory rationale; the ICLG source was replaced.
marketData changed from absent to populated
Rebuilt from primary sources, 2026-09-23: the National Gambling Act 2004 and National Gambling Regulations (including GN R. 7113 of 10 February 2026), NGB statistics for FY2024/25 and its 2025 and 2026 statements, the Supabets judgment [2025] ZASCA 158, Western Cape fee regulations for 2026, National Treasury's online gambling tax discussion paper and 2026 Budget Review, and the Minister's written reply NW2388. Added official market data (R74.5 billion GGR, R44.5 billion online betting), provincial tax detail, the proposed 20 per cent national online gambling tax, pending bills, case law and enforcement; online poker and bingo now carry a statutory rationale; the ICLG source was replaced.
editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the National Gambling Act 2004 and National Gambling Regulations (including GN R. 7113 of 10 February 2026), NGB statistics for FY2024/25 and its 2025 and 2026 statements, the Supabets judgment [2025] ZASCA 158, Western Cape fee regulations for 2026, National Treasury's online gambling tax discussion paper and 2026 Budget Review, and the Minister's written reply NW2388. Added official market data (R74.5 billion GGR, R44.5 billion online betting), provincial tax detail, the proposed 20 per cent national online gambling tax, pending bills, case law and enforcement; online poker and bingo now carry a statutory rationale; the ICLG source was replaced.
sources changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the National Gambling Act 2004 and National Gambling Regulations (including GN R. 7113 of 10 February 2026), NGB statistics for FY2024/25 and its 2025 and 2026 statements, the Supabets judgment [2025] ZASCA 158, Western Cape fee regulations for 2026, National Treasury's online gambling tax discussion paper and 2026 Budget Review, and the Minister's written reply NW2388. Added official market data (R74.5 billion GGR, R44.5 billion online betting), provincial tax detail, the proposed 20 per cent national online gambling tax, pending bills, case law and enforcement; online poker and bingo now carry a statutory rationale; the ICLG source was replaced.
regulator.name, website, licenceRegisterUrl, reportsTo, secondaryAuthorities, sourceIds changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the Authorised Betting Operations Act 2000 and Regulations 2016, the Gambling Administration Act 2019, the Casino, Gaming Machines, Lotteries and State Lotteries Acts, the Authorised Betting Operations Gambling Code of Practice effective 1 January 2026, CBS statistics, the authorised interstate betting operator list and SkyCity release, RevenueSA and the federal ACMA register and Interactive Gambling Act. Regulator corrected to the Liquor and Gambling Commissioner; licensing, the 15% betting operations tax, compliance, payments, enforcement, market data, horse racing and lottery statuses added; the federal Act link, which pointed to an unrelated statute, was corrected.
statusMatrix changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the Authorised Betting Operations Act 2000 and Regulations 2016, the Gambling Administration Act 2019, the Casino, Gaming Machines, Lotteries and State Lotteries Acts, the Authorised Betting Operations Gambling Code of Practice effective 1 January 2026, CBS statistics, the authorised interstate betting operator list and SkyCity release, RevenueSA and the federal ACMA register and Interactive Gambling Act. Regulator corrected to the Liquor and Gambling Commissioner; licensing, the 15% betting operations tax, compliance, payments, enforcement, market data, horse racing and lottery statuses added; the federal Act link, which pointed to an unrelated statute, was corrected.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the Authorised Betting Operations Act 2000 and Regulations 2016, the Gambling Administration Act 2019, the Casino, Gaming Machines, Lotteries and State Lotteries Acts, the Authorised Betting Operations Gambling Code of Practice effective 1 January 2026, CBS statistics, the authorised interstate betting operator list and SkyCity release, RevenueSA and the federal ACMA register and Interactive Gambling Act. Regulator corrected to the Liquor and Gambling Commissioner; licensing, the 15% betting operations tax, compliance, payments, enforcement, market data, horse racing and lottery statuses added; the federal Act link, which pointed to an unrelated statute, was corrected.
licensing changed from absent to populated
Rebuilt from primary sources, 2026-09-23: the Authorised Betting Operations Act 2000 and Regulations 2016, the Gambling Administration Act 2019, the Casino, Gaming Machines, Lotteries and State Lotteries Acts, the Authorised Betting Operations Gambling Code of Practice effective 1 January 2026, CBS statistics, the authorised interstate betting operator list and SkyCity release, RevenueSA and the federal ACMA register and Interactive Gambling Act. Regulator corrected to the Liquor and Gambling Commissioner; licensing, the 15% betting operations tax, compliance, payments, enforcement, market data, horse racing and lottery statuses added; the federal Act link, which pointed to an unrelated statute, was corrected.
taxation changed from absent to populated
Rebuilt from primary sources, 2026-09-23: the Authorised Betting Operations Act 2000 and Regulations 2016, the Gambling Administration Act 2019, the Casino, Gaming Machines, Lotteries and State Lotteries Acts, the Authorised Betting Operations Gambling Code of Practice effective 1 January 2026, CBS statistics, the authorised interstate betting operator list and SkyCity release, RevenueSA and the federal ACMA register and Interactive Gambling Act. Regulator corrected to the Liquor and Gambling Commissioner; licensing, the 15% betting operations tax, compliance, payments, enforcement, market data, horse racing and lottery statuses added; the federal Act link, which pointed to an unrelated statute, was corrected.
compliance changed from absent to populated
Rebuilt from primary sources, 2026-09-23: the Authorised Betting Operations Act 2000 and Regulations 2016, the Gambling Administration Act 2019, the Casino, Gaming Machines, Lotteries and State Lotteries Acts, the Authorised Betting Operations Gambling Code of Practice effective 1 January 2026, CBS statistics, the authorised interstate betting operator list and SkyCity release, RevenueSA and the federal ACMA register and Interactive Gambling Act. Regulator corrected to the Liquor and Gambling Commissioner; licensing, the 15% betting operations tax, compliance, payments, enforcement, market data, horse racing and lottery statuses added; the federal Act link, which pointed to an unrelated statute, was corrected.
advertising changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the Authorised Betting Operations Act 2000 and Regulations 2016, the Gambling Administration Act 2019, the Casino, Gaming Machines, Lotteries and State Lotteries Acts, the Authorised Betting Operations Gambling Code of Practice effective 1 January 2026, CBS statistics, the authorised interstate betting operator list and SkyCity release, RevenueSA and the federal ACMA register and Interactive Gambling Act. Regulator corrected to the Liquor and Gambling Commissioner; licensing, the 15% betting operations tax, compliance, payments, enforcement, market data, horse racing and lottery statuses added; the federal Act link, which pointed to an unrelated statute, was corrected.
payments changed from absent to populated
Rebuilt from primary sources, 2026-09-23: the Authorised Betting Operations Act 2000 and Regulations 2016, the Gambling Administration Act 2019, the Casino, Gaming Machines, Lotteries and State Lotteries Acts, the Authorised Betting Operations Gambling Code of Practice effective 1 January 2026, CBS statistics, the authorised interstate betting operator list and SkyCity release, RevenueSA and the federal ACMA register and Interactive Gambling Act. Regulator corrected to the Liquor and Gambling Commissioner; licensing, the 15% betting operations tax, compliance, payments, enforcement, market data, horse racing and lottery statuses added; the federal Act link, which pointed to an unrelated statute, was corrected.
enforcement changed from absent to populated
Rebuilt from primary sources, 2026-09-23: the Authorised Betting Operations Act 2000 and Regulations 2016, the Gambling Administration Act 2019, the Casino, Gaming Machines, Lotteries and State Lotteries Acts, the Authorised Betting Operations Gambling Code of Practice effective 1 January 2026, CBS statistics, the authorised interstate betting operator list and SkyCity release, RevenueSA and the federal ACMA register and Interactive Gambling Act. Regulator corrected to the Liquor and Gambling Commissioner; licensing, the 15% betting operations tax, compliance, payments, enforcement, market data, horse racing and lottery statuses added; the federal Act link, which pointed to an unrelated statute, was corrected.
marketData changed from absent to populated
Rebuilt from primary sources, 2026-09-23: the Authorised Betting Operations Act 2000 and Regulations 2016, the Gambling Administration Act 2019, the Casino, Gaming Machines, Lotteries and State Lotteries Acts, the Authorised Betting Operations Gambling Code of Practice effective 1 January 2026, CBS statistics, the authorised interstate betting operator list and SkyCity release, RevenueSA and the federal ACMA register and Interactive Gambling Act. Regulator corrected to the Liquor and Gambling Commissioner; licensing, the 15% betting operations tax, compliance, payments, enforcement, market data, horse racing and lottery statuses added; the federal Act link, which pointed to an unrelated statute, was corrected.
editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the Authorised Betting Operations Act 2000 and Regulations 2016, the Gambling Administration Act 2019, the Casino, Gaming Machines, Lotteries and State Lotteries Acts, the Authorised Betting Operations Gambling Code of Practice effective 1 January 2026, CBS statistics, the authorised interstate betting operator list and SkyCity release, RevenueSA and the federal ACMA register and Interactive Gambling Act. Regulator corrected to the Liquor and Gambling Commissioner; licensing, the 15% betting operations tax, compliance, payments, enforcement, market data, horse racing and lottery statuses added; the federal Act link, which pointed to an unrelated statute, was corrected.
sources changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the Authorised Betting Operations Act 2000 and Regulations 2016, the Gambling Administration Act 2019, the Casino, Gaming Machines, Lotteries and State Lotteries Acts, the Authorised Betting Operations Gambling Code of Practice effective 1 January 2026, CBS statistics, the authorised interstate betting operator list and SkyCity release, RevenueSA and the federal ACMA register and Interactive Gambling Act. Regulator corrected to the Liquor and Gambling Commissioner; licensing, the 15% betting operations tax, compliance, payments, enforcement, market data, horse racing and lottery statuses added; the federal Act link, which pointed to an unrelated statute, was corrected.
regulator.localName, established, reportsTo, secondaryAuthorities, sourceIds changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the South Carolina Constitution, the S.C. Code of Laws (Titles 3, 12, 16, 33 and 59), the 2025-2026 bill records on scstatehouse.gov, the Lottery Commission's audited FY2025 statements, the Department of Revenue's FY2025 annual report and bingo guidance, and Attorney General materials. Added bingo, raffle, advertising, payments, market data and the H. 4176 casino, S. 344 racing and H. 4129 skill bills; ilottery corrected from monopoly to prohibited (cash-only retail sales) and bettor liability for sports betting left unset.
statusMatrix changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the South Carolina Constitution, the S.C. Code of Laws (Titles 3, 12, 16, 33 and 59), the 2025-2026 bill records on scstatehouse.gov, the Lottery Commission's audited FY2025 statements, the Department of Revenue's FY2025 annual report and bingo guidance, and Attorney General materials. Added bingo, raffle, advertising, payments, market data and the H. 4176 casino, S. 344 racing and H. 4129 skill bills; ilottery corrected from monopoly to prohibited (cash-only retail sales) and bettor liability for sports betting left unset.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the South Carolina Constitution, the S.C. Code of Laws (Titles 3, 12, 16, 33 and 59), the 2025-2026 bill records on scstatehouse.gov, the Lottery Commission's audited FY2025 statements, the Department of Revenue's FY2025 annual report and bingo guidance, and Attorney General materials. Added bingo, raffle, advertising, payments, market data and the H. 4176 casino, S. 344 racing and H. 4129 skill bills; ilottery corrected from monopoly to prohibited (cash-only retail sales) and bettor liability for sports betting left unset.
licensing.licenceRequired, licenceTypes, applicationWindow, bankGuaranteeOrBond, barriersToEntry, sourceIds changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the South Carolina Constitution, the S.C. Code of Laws (Titles 3, 12, 16, 33 and 59), the 2025-2026 bill records on scstatehouse.gov, the Lottery Commission's audited FY2025 statements, the Department of Revenue's FY2025 annual report and bingo guidance, and Attorney General materials. Added bingo, raffle, advertising, payments, market data and the H. 4176 casino, S. 344 racing and H. 4129 skill bills; ilottery corrected from monopoly to prohibited (cash-only retail sales) and bettor liability for sports betting left unset.
taxation.taxBase, earmarkedLevies, playerWinningsTax, withholdingMechanism, vatTreatment, sourceIds changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the South Carolina Constitution, the S.C. Code of Laws (Titles 3, 12, 16, 33 and 59), the 2025-2026 bill records on scstatehouse.gov, the Lottery Commission's audited FY2025 statements, the Department of Revenue's FY2025 annual report and bingo guidance, and Attorney General materials. Added bingo, raffle, advertising, payments, market data and the H. 4176 casino, S. 344 racing and H. 4129 skill bills; ilottery corrected from monopoly to prohibited (cash-only retail sales) and bettor liability for sports betting left unset.
compliance changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the South Carolina Constitution, the S.C. Code of Laws (Titles 3, 12, 16, 33 and 59), the 2025-2026 bill records on scstatehouse.gov, the Lottery Commission's audited FY2025 statements, the Department of Revenue's FY2025 annual report and bingo guidance, and Attorney General materials. Added bingo, raffle, advertising, payments, market data and the H. 4176 casino, S. 344 racing and H. 4129 skill bills; ilottery corrected from monopoly to prohibited (cash-only retail sales) and bettor liability for sports betting left unset.
advertising changed from absent to populated
Rebuilt from primary sources, 2026-09-23: the South Carolina Constitution, the S.C. Code of Laws (Titles 3, 12, 16, 33 and 59), the 2025-2026 bill records on scstatehouse.gov, the Lottery Commission's audited FY2025 statements, the Department of Revenue's FY2025 annual report and bingo guidance, and Attorney General materials. Added bingo, raffle, advertising, payments, market data and the H. 4176 casino, S. 344 racing and H. 4129 skill bills; ilottery corrected from monopoly to prohibited (cash-only retail sales) and bettor liability for sports betting left unset.
payments changed from absent to populated
Rebuilt from primary sources, 2026-09-23: the South Carolina Constitution, the S.C. Code of Laws (Titles 3, 12, 16, 33 and 59), the 2025-2026 bill records on scstatehouse.gov, the Lottery Commission's audited FY2025 statements, the Department of Revenue's FY2025 annual report and bingo guidance, and Attorney General materials. Added bingo, raffle, advertising, payments, market data and the H. 4176 casino, S. 344 racing and H. 4129 skill bills; ilottery corrected from monopoly to prohibited (cash-only retail sales) and bettor liability for sports betting left unset.
enforcement.penaltyRange, operatorLiability, playerLiability, notableActions, sourceIds changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the South Carolina Constitution, the S.C. Code of Laws (Titles 3, 12, 16, 33 and 59), the 2025-2026 bill records on scstatehouse.gov, the Lottery Commission's audited FY2025 statements, the Department of Revenue's FY2025 annual report and bingo guidance, and Attorney General materials. Added bingo, raffle, advertising, payments, market data and the H. 4176 casino, S. 344 racing and H. 4129 skill bills; ilottery corrected from monopoly to prohibited (cash-only retail sales) and bettor liability for sports betting left unset.
marketData changed from absent to populated
Rebuilt from primary sources, 2026-09-23: the South Carolina Constitution, the S.C. Code of Laws (Titles 3, 12, 16, 33 and 59), the 2025-2026 bill records on scstatehouse.gov, the Lottery Commission's audited FY2025 statements, the Department of Revenue's FY2025 annual report and bingo guidance, and Attorney General materials. Added bingo, raffle, advertising, payments, market data and the H. 4176 casino, S. 344 racing and H. 4129 skill bills; ilottery corrected from monopoly to prohibited (cash-only retail sales) and bettor liability for sports betting left unset.
editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the South Carolina Constitution, the S.C. Code of Laws (Titles 3, 12, 16, 33 and 59), the 2025-2026 bill records on scstatehouse.gov, the Lottery Commission's audited FY2025 statements, the Department of Revenue's FY2025 annual report and bingo guidance, and Attorney General materials. Added bingo, raffle, advertising, payments, market data and the H. 4176 casino, S. 344 racing and H. 4129 skill bills; ilottery corrected from monopoly to prohibited (cash-only retail sales) and bettor liability for sports betting left unset.
sources changed from previous to updated
Rebuilt from primary sources, 2026-09-23: the South Carolina Constitution, the S.C. Code of Laws (Titles 3, 12, 16, 33 and 59), the 2025-2026 bill records on scstatehouse.gov, the Lottery Commission's audited FY2025 statements, the Department of Revenue's FY2025 annual report and bingo guidance, and Attorney General materials. Added bingo, raffle, advertising, payments, market data and the H. 4176 casino, S. 344 racing and H. 4129 skill bills; ilottery corrected from monopoly to prohibited (cash-only retail sales) and bettor liability for sports betting left unset.
regulator.name, abbreviation, website, reportsTo, secondaryAuthorities, sourceIds changed from previous to updated
Full rebuild from primary sources, 2026-09-23: Constitution art. III s. 25, SDCL chapters 42-7B, 42-7A, 42-7, 22-25 and 22-25A as compiled after the 2026 session, ARSD articles 20:18 and 20:04, the 2023 to 2026 session bills, Commission on Gaming annual report, statistics and 2026 minutes, video lottery statistics and the Standing Rock compact. Regulator changed to the Commission on Gaming; online casino, poker and sports betting now rest on statute; added ilottery, horse racing, licensing, taxation, compliance, payments, enforcement, market data, timeline and FAQs.
statusMatrix changed from previous to updated
Full rebuild from primary sources, 2026-09-23: Constitution art. III s. 25, SDCL chapters 42-7B, 42-7A, 42-7, 22-25 and 22-25A as compiled after the 2026 session, ARSD articles 20:18 and 20:04, the 2023 to 2026 session bills, Commission on Gaming annual report, statistics and 2026 minutes, video lottery statistics and the Standing Rock compact. Regulator changed to the Commission on Gaming; online casino, poker and sports betting now rest on statute; added ilottery, horse racing, licensing, taxation, compliance, payments, enforcement, market data, timeline and FAQs.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation changed from previous to updated
Full rebuild from primary sources, 2026-09-23: Constitution art. III s. 25, SDCL chapters 42-7B, 42-7A, 42-7, 22-25 and 22-25A as compiled after the 2026 session, ARSD articles 20:18 and 20:04, the 2023 to 2026 session bills, Commission on Gaming annual report, statistics and 2026 minutes, video lottery statistics and the Standing Rock compact. Regulator changed to the Commission on Gaming; online casino, poker and sports betting now rest on statute; added ilottery, horse racing, licensing, taxation, compliance, payments, enforcement, market data, timeline and FAQs.
licensing changed from absent to populated
Full rebuild from primary sources, 2026-09-23: Constitution art. III s. 25, SDCL chapters 42-7B, 42-7A, 42-7, 22-25 and 22-25A as compiled after the 2026 session, ARSD articles 20:18 and 20:04, the 2023 to 2026 session bills, Commission on Gaming annual report, statistics and 2026 minutes, video lottery statistics and the Standing Rock compact. Regulator changed to the Commission on Gaming; online casino, poker and sports betting now rest on statute; added ilottery, horse racing, licensing, taxation, compliance, payments, enforcement, market data, timeline and FAQs.
taxation changed from absent to populated
Full rebuild from primary sources, 2026-09-23: Constitution art. III s. 25, SDCL chapters 42-7B, 42-7A, 42-7, 22-25 and 22-25A as compiled after the 2026 session, ARSD articles 20:18 and 20:04, the 2023 to 2026 session bills, Commission on Gaming annual report, statistics and 2026 minutes, video lottery statistics and the Standing Rock compact. Regulator changed to the Commission on Gaming; online casino, poker and sports betting now rest on statute; added ilottery, horse racing, licensing, taxation, compliance, payments, enforcement, market data, timeline and FAQs.
compliance changed from absent to populated
Full rebuild from primary sources, 2026-09-23: Constitution art. III s. 25, SDCL chapters 42-7B, 42-7A, 42-7, 22-25 and 22-25A as compiled after the 2026 session, ARSD articles 20:18 and 20:04, the 2023 to 2026 session bills, Commission on Gaming annual report, statistics and 2026 minutes, video lottery statistics and the Standing Rock compact. Regulator changed to the Commission on Gaming; online casino, poker and sports betting now rest on statute; added ilottery, horse racing, licensing, taxation, compliance, payments, enforcement, market data, timeline and FAQs.
advertising changed from previous to updated
Full rebuild from primary sources, 2026-09-23: Constitution art. III s. 25, SDCL chapters 42-7B, 42-7A, 42-7, 22-25 and 22-25A as compiled after the 2026 session, ARSD articles 20:18 and 20:04, the 2023 to 2026 session bills, Commission on Gaming annual report, statistics and 2026 minutes, video lottery statistics and the Standing Rock compact. Regulator changed to the Commission on Gaming; online casino, poker and sports betting now rest on statute; added ilottery, horse racing, licensing, taxation, compliance, payments, enforcement, market data, timeline and FAQs.
payments changed from absent to populated
Full rebuild from primary sources, 2026-09-23: Constitution art. III s. 25, SDCL chapters 42-7B, 42-7A, 42-7, 22-25 and 22-25A as compiled after the 2026 session, ARSD articles 20:18 and 20:04, the 2023 to 2026 session bills, Commission on Gaming annual report, statistics and 2026 minutes, video lottery statistics and the Standing Rock compact. Regulator changed to the Commission on Gaming; online casino, poker and sports betting now rest on statute; added ilottery, horse racing, licensing, taxation, compliance, payments, enforcement, market data, timeline and FAQs.
enforcement changed from absent to populated
Full rebuild from primary sources, 2026-09-23: Constitution art. III s. 25, SDCL chapters 42-7B, 42-7A, 42-7, 22-25 and 22-25A as compiled after the 2026 session, ARSD articles 20:18 and 20:04, the 2023 to 2026 session bills, Commission on Gaming annual report, statistics and 2026 minutes, video lottery statistics and the Standing Rock compact. Regulator changed to the Commission on Gaming; online casino, poker and sports betting now rest on statute; added ilottery, horse racing, licensing, taxation, compliance, payments, enforcement, market data, timeline and FAQs.
marketData changed from absent to populated
Full rebuild from primary sources, 2026-09-23: Constitution art. III s. 25, SDCL chapters 42-7B, 42-7A, 42-7, 22-25 and 22-25A as compiled after the 2026 session, ARSD articles 20:18 and 20:04, the 2023 to 2026 session bills, Commission on Gaming annual report, statistics and 2026 minutes, video lottery statistics and the Standing Rock compact. Regulator changed to the Commission on Gaming; online casino, poker and sports betting now rest on statute; added ilottery, horse racing, licensing, taxation, compliance, payments, enforcement, market data, timeline and FAQs.
editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated
Full rebuild from primary sources, 2026-09-23: Constitution art. III s. 25, SDCL chapters 42-7B, 42-7A, 42-7, 22-25 and 22-25A as compiled after the 2026 session, ARSD articles 20:18 and 20:04, the 2023 to 2026 session bills, Commission on Gaming annual report, statistics and 2026 minutes, video lottery statistics and the Standing Rock compact. Regulator changed to the Commission on Gaming; online casino, poker and sports betting now rest on statute; added ilottery, horse racing, licensing, taxation, compliance, payments, enforcement, market data, timeline and FAQs.
sources changed from previous to updated
Full rebuild from primary sources, 2026-09-23: Constitution art. III s. 25, SDCL chapters 42-7B, 42-7A, 42-7, 22-25 and 22-25A as compiled after the 2026 session, ARSD articles 20:18 and 20:04, the 2023 to 2026 session bills, Commission on Gaming annual report, statistics and 2026 minutes, video lottery statistics and the Standing Rock compact. Regulator changed to the Commission on Gaming; online casino, poker and sports betting now rest on statute; added ilottery, horse racing, licensing, taxation, compliance, payments, enforcement, market data, timeline and FAQs.
regulator.localName, website, licenceRegisterUrl, complaintsUrl, secondaryAuthorities, sourceIds changed from previous to updated
Full reverification against the Korean-language statutes on law.go.kr (Criminal Act, NGCC Act and Decree, National Sports Promotion Act and Decree, Korea Racing Authority Act, Bicycle and Motorboat Racing Act, Lottery Act, Tourism Promotion Act, Coal Industry Transition Areas Act, tax acts, Network Act), NGCC 2025 statistics and press releases, and the 18 August 2026 Polymarket blocking decision, 2026-09-23. Sports betting penalties corrected (now Articles 47 to 49 of the National Sports Promotion Act, up to 7 years or KRW 70 million); online horse racing now rests on Act No. 19492; taxes, levies, stake caps, 2025 market data, prediction markets and web-board games added; Chambers and the Asian Racing Federation dropped as sources.
statusMatrix changed from previous to updated
Full reverification against the Korean-language statutes on law.go.kr (Criminal Act, NGCC Act and Decree, National Sports Promotion Act and Decree, Korea Racing Authority Act, Bicycle and Motorboat Racing Act, Lottery Act, Tourism Promotion Act, Coal Industry Transition Areas Act, tax acts, Network Act), NGCC 2025 statistics and press releases, and the 18 August 2026 Polymarket blocking decision, 2026-09-23. Sports betting penalties corrected (now Articles 47 to 49 of the National Sports Promotion Act, up to 7 years or KRW 70 million); online horse racing now rests on Act No. 19492; taxes, levies, stake caps, 2025 market data, prediction markets and web-board games added; Chambers and the Asian Racing Federation dropped as sources.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments changed from previous to updated
Full reverification against the Korean-language statutes on law.go.kr (Criminal Act, NGCC Act and Decree, National Sports Promotion Act and Decree, Korea Racing Authority Act, Bicycle and Motorboat Racing Act, Lottery Act, Tourism Promotion Act, Coal Industry Transition Areas Act, tax acts, Network Act), NGCC 2025 statistics and press releases, and the 18 August 2026 Polymarket blocking decision, 2026-09-23. Sports betting penalties corrected (now Articles 47 to 49 of the National Sports Promotion Act, up to 7 years or KRW 70 million); online horse racing now rests on Act No. 19492; taxes, levies, stake caps, 2025 market data, prediction markets and web-board games added; Chambers and the Asian Racing Federation dropped as sources.
licensing.licenceTypes, applicationWindow, notableLicensees, barriersToEntry, sourceIds changed from previous to updated
Full reverification against the Korean-language statutes on law.go.kr (Criminal Act, NGCC Act and Decree, National Sports Promotion Act and Decree, Korea Racing Authority Act, Bicycle and Motorboat Racing Act, Lottery Act, Tourism Promotion Act, Coal Industry Transition Areas Act, tax acts, Network Act), NGCC 2025 statistics and press releases, and the 18 August 2026 Polymarket blocking decision, 2026-09-23. Sports betting penalties corrected (now Articles 47 to 49 of the National Sports Promotion Act, up to 7 years or KRW 70 million); online horse racing now rests on Act No. 19492; taxes, levies, stake caps, 2025 market data, prediction markets and web-board games added; Chambers and the Asian Racing Federation dropped as sources.
taxation.turnoverTaxRate, taxBase, earmarkedLevies, playerWinningsTax, withholdingMechanism, sourceIds changed from previous to updated
Full reverification against the Korean-language statutes on law.go.kr (Criminal Act, NGCC Act and Decree, National Sports Promotion Act and Decree, Korea Racing Authority Act, Bicycle and Motorboat Racing Act, Lottery Act, Tourism Promotion Act, Coal Industry Transition Areas Act, tax acts, Network Act), NGCC 2025 statistics and press releases, and the 18 August 2026 Polymarket blocking decision, 2026-09-23. Sports betting penalties corrected (now Articles 47 to 49 of the National Sports Promotion Act, up to 7 years or KRW 70 million); online horse racing now rests on Act No. 19492; taxes, levies, stake caps, 2025 market data, prediction markets and web-board games added; Chambers and the Asian Racing Federation dropped as sources.
compliance changed from previous to updated
Full reverification against the Korean-language statutes on law.go.kr (Criminal Act, NGCC Act and Decree, National Sports Promotion Act and Decree, Korea Racing Authority Act, Bicycle and Motorboat Racing Act, Lottery Act, Tourism Promotion Act, Coal Industry Transition Areas Act, tax acts, Network Act), NGCC 2025 statistics and press releases, and the 18 August 2026 Polymarket blocking decision, 2026-09-23. Sports betting penalties corrected (now Articles 47 to 49 of the National Sports Promotion Act, up to 7 years or KRW 70 million); online horse racing now rests on Act No. 19492; taxes, levies, stake caps, 2025 market data, prediction markets and web-board games added; Chambers and the Asian Racing Federation dropped as sources.
advertising.advertisingPermitted, restrictions, affiliateRules, mandatoryWarnings, penaltiesForBreach, sourceIds changed from previous to updated
Full reverification against the Korean-language statutes on law.go.kr (Criminal Act, NGCC Act and Decree, National Sports Promotion Act and Decree, Korea Racing Authority Act, Bicycle and Motorboat Racing Act, Lottery Act, Tourism Promotion Act, Coal Industry Transition Areas Act, tax acts, Network Act), NGCC 2025 statistics and press releases, and the 18 August 2026 Polymarket blocking decision, 2026-09-23. Sports betting penalties corrected (now Articles 47 to 49 of the National Sports Promotion Act, up to 7 years or KRW 70 million); online horse racing now rests on Act No. 19492; taxes, levies, stake caps, 2025 market data, prediction markets and web-board games added; Chambers and the Asian Racing Federation dropped as sources.
payments.permittedMethods, sourceIds changed from previous to updated
Full reverification against the Korean-language statutes on law.go.kr (Criminal Act, NGCC Act and Decree, National Sports Promotion Act and Decree, Korea Racing Authority Act, Bicycle and Motorboat Racing Act, Lottery Act, Tourism Promotion Act, Coal Industry Transition Areas Act, tax acts, Network Act), NGCC 2025 statistics and press releases, and the 18 August 2026 Polymarket blocking decision, 2026-09-23. Sports betting penalties corrected (now Articles 47 to 49 of the National Sports Promotion Act, up to 7 years or KRW 70 million); online horse racing now rests on Act No. 19492; taxes, levies, stake caps, 2025 market data, prediction markets and web-board games added; Chambers and the Asian Racing Federation dropped as sources.
enforcement.penaltyRange, operatorLiability, playerLiability, notableActions, sourceIds changed from previous to updated
Full reverification against the Korean-language statutes on law.go.kr (Criminal Act, NGCC Act and Decree, National Sports Promotion Act and Decree, Korea Racing Authority Act, Bicycle and Motorboat Racing Act, Lottery Act, Tourism Promotion Act, Coal Industry Transition Areas Act, tax acts, Network Act), NGCC 2025 statistics and press releases, and the 18 August 2026 Polymarket blocking decision, 2026-09-23. Sports betting penalties corrected (now Articles 47 to 49 of the National Sports Promotion Act, up to 7 years or KRW 70 million); online horse racing now rests on Act No. 19492; taxes, levies, stake caps, 2025 market data, prediction markets and web-board games added; Chambers and the Asian Racing Federation dropped as sources.
marketData changed from absent to populated
Full reverification against the Korean-language statutes on law.go.kr (Criminal Act, NGCC Act and Decree, National Sports Promotion Act and Decree, Korea Racing Authority Act, Bicycle and Motorboat Racing Act, Lottery Act, Tourism Promotion Act, Coal Industry Transition Areas Act, tax acts, Network Act), NGCC 2025 statistics and press releases, and the 18 August 2026 Polymarket blocking decision, 2026-09-23. Sports betting penalties corrected (now Articles 47 to 49 of the National Sports Promotion Act, up to 7 years or KRW 70 million); online horse racing now rests on Act No. 19492; taxes, levies, stake caps, 2025 market data, prediction markets and web-board games added; Chambers and the Asian Racing Federation dropped as sources.
editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated
Full reverification against the Korean-language statutes on law.go.kr (Criminal Act, NGCC Act and Decree, National Sports Promotion Act and Decree, Korea Racing Authority Act, Bicycle and Motorboat Racing Act, Lottery Act, Tourism Promotion Act, Coal Industry Transition Areas Act, tax acts, Network Act), NGCC 2025 statistics and press releases, and the 18 August 2026 Polymarket blocking decision, 2026-09-23. Sports betting penalties corrected (now Articles 47 to 49 of the National Sports Promotion Act, up to 7 years or KRW 70 million); online horse racing now rests on Act No. 19492; taxes, levies, stake caps, 2025 market data, prediction markets and web-board games added; Chambers and the Asian Racing Federation dropped as sources.
sources changed from previous to updated
Full reverification against the Korean-language statutes on law.go.kr (Criminal Act, NGCC Act and Decree, National Sports Promotion Act and Decree, Korea Racing Authority Act, Bicycle and Motorboat Racing Act, Lottery Act, Tourism Promotion Act, Coal Industry Transition Areas Act, tax acts, Network Act), NGCC 2025 statistics and press releases, and the 18 August 2026 Polymarket blocking decision, 2026-09-23. Sports betting penalties corrected (now Articles 47 to 49 of the National Sports Promotion Act, up to 7 years or KRW 70 million); online horse racing now rests on Act No. 19492; taxes, levies, stake caps, 2025 market data, prediction markets and web-board games added; Chambers and the Asian Racing Federation dropped as sources.
regulator.localName, licenceRegisterUrl, complaintsUrl, reportsTo, secondaryAuthorities, sourceIds changed from previous to updated
Full reverification against Law 13/2011 and Royal Decrees 1613/2011, 1614/2011, 958/2020, 176/2023 and 520/2026 on the BOE, the Supreme Court ruling of 2 April 2024, and the DGOJ website, open data and releases, 2026-09-23. Tax, licensing, guarantees and advertising now rest on the statute instead of ICLG; added the 2027 joint deposit limits, the Law 13/2011 reform consultation, 2025 market data, enforcement and the Polymarket and Kalshi proceedings.
statusMatrix changed from previous to updated
Full reverification against Law 13/2011 and Royal Decrees 1613/2011, 1614/2011, 958/2020, 176/2023 and 520/2026 on the BOE, the Supreme Court ruling of 2 April 2024, and the DGOJ website, open data and releases, 2026-09-23. Tax, licensing, guarantees and advertising now rest on the statute instead of ICLG; added the 2027 joint deposit limits, the Law 13/2011 reform consultation, 2025 market data, enforcement and the Polymarket and Kalshi proceedings.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation, caseLaw changed from previous to updated
Full reverification against Law 13/2011 and Royal Decrees 1613/2011, 1614/2011, 958/2020, 176/2023 and 520/2026 on the BOE, the Supreme Court ruling of 2 April 2024, and the DGOJ website, open data and releases, 2026-09-23. Tax, licensing, guarantees and advertising now rest on the statute instead of ICLG; added the 2027 joint deposit limits, the Law 13/2011 reform consultation, 2025 market data, enforcement and the Polymarket and Kalshi proceedings.
licensing changed from previous to updated
Full reverification against Law 13/2011 and Royal Decrees 1613/2011, 1614/2011, 958/2020, 176/2023 and 520/2026 on the BOE, the Supreme Court ruling of 2 April 2024, and the DGOJ website, open data and releases, 2026-09-23. Tax, licensing, guarantees and advertising now rest on the statute instead of ICLG; added the 2027 joint deposit limits, the Law 13/2011 reform consultation, 2025 market data, enforcement and the Polymarket and Kalshi proceedings.
taxation.taxBase, earmarkedLevies, withholdingMechanism, effectiveDate, sourceIds changed from previous to updated
Full reverification against Law 13/2011 and Royal Decrees 1613/2011, 1614/2011, 958/2020, 176/2023 and 520/2026 on the BOE, the Supreme Court ruling of 2 April 2024, and the DGOJ website, open data and releases, 2026-09-23. Tax, licensing, guarantees and advertising now rest on the statute instead of ICLG; added the 2027 joint deposit limits, the Law 13/2011 reform consultation, 2025 market data, enforcement and the Polymarket and Kalshi proceedings.
compliance changed from previous to updated
Full reverification against Law 13/2011 and Royal Decrees 1613/2011, 1614/2011, 958/2020, 176/2023 and 520/2026 on the BOE, the Supreme Court ruling of 2 April 2024, and the DGOJ website, open data and releases, 2026-09-23. Tax, licensing, guarantees and advertising now rest on the statute instead of ICLG; added the 2027 joint deposit limits, the Law 13/2011 reform consultation, 2025 market data, enforcement and the Polymarket and Kalshi proceedings.
advertising changed from previous to updated
Full reverification against Law 13/2011 and Royal Decrees 1613/2011, 1614/2011, 958/2020, 176/2023 and 520/2026 on the BOE, the Supreme Court ruling of 2 April 2024, and the DGOJ website, open data and releases, 2026-09-23. Tax, licensing, guarantees and advertising now rest on the statute instead of ICLG; added the 2027 joint deposit limits, the Law 13/2011 reform consultation, 2025 market data, enforcement and the Polymarket and Kalshi proceedings.
payments changed from absent to populated
Full reverification against Law 13/2011 and Royal Decrees 1613/2011, 1614/2011, 958/2020, 176/2023 and 520/2026 on the BOE, the Supreme Court ruling of 2 April 2024, and the DGOJ website, open data and releases, 2026-09-23. Tax, licensing, guarantees and advertising now rest on the statute instead of ICLG; added the 2027 joint deposit limits, the Law 13/2011 reform consultation, 2025 market data, enforcement and the Polymarket and Kalshi proceedings.
enforcement changed from absent to populated
Full reverification against Law 13/2011 and Royal Decrees 1613/2011, 1614/2011, 958/2020, 176/2023 and 520/2026 on the BOE, the Supreme Court ruling of 2 April 2024, and the DGOJ website, open data and releases, 2026-09-23. Tax, licensing, guarantees and advertising now rest on the statute instead of ICLG; added the 2027 joint deposit limits, the Law 13/2011 reform consultation, 2025 market data, enforcement and the Polymarket and Kalshi proceedings.
marketData changed from absent to populated
Full reverification against Law 13/2011 and Royal Decrees 1613/2011, 1614/2011, 958/2020, 176/2023 and 520/2026 on the BOE, the Supreme Court ruling of 2 April 2024, and the DGOJ website, open data and releases, 2026-09-23. Tax, licensing, guarantees and advertising now rest on the statute instead of ICLG; added the 2027 joint deposit limits, the Law 13/2011 reform consultation, 2025 market data, enforcement and the Polymarket and Kalshi proceedings.
editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated
Full reverification against Law 13/2011 and Royal Decrees 1613/2011, 1614/2011, 958/2020, 176/2023 and 520/2026 on the BOE, the Supreme Court ruling of 2 April 2024, and the DGOJ website, open data and releases, 2026-09-23. Tax, licensing, guarantees and advertising now rest on the statute instead of ICLG; added the 2027 joint deposit limits, the Law 13/2011 reform consultation, 2025 market data, enforcement and the Polymarket and Kalshi proceedings.
sources changed from previous to updated
Full reverification against Law 13/2011 and Royal Decrees 1613/2011, 1614/2011, 958/2020, 176/2023 and 520/2026 on the BOE, the Supreme Court ruling of 2 April 2024, and the DGOJ website, open data and releases, 2026-09-23. Tax, licensing, guarantees and advertising now rest on the statute instead of ICLG; added the 2027 joint deposit limits, the Law 13/2011 reform consultation, 2025 market data, enforcement and the Polymarket and Kalshi proceedings.
regulator.reportsTo, secondaryAuthorities, sourceIds changed from previous to updated
Rebuilt 2026-09-23 from the Gambling Regulatory Authority Act, No. 17 of 2025, the Betting and Gaming Levy Act and its 2023 and 2025 amendments, the Casino Business (Regulation) Act 2010, Inland Revenue notices and annual report, and government blocking notices of August 2026. Corrected the 2010 casino Act to repealed, added the digital gambling, software and junket licences, penalties, advertising rules, the August 2026 website blocks and the Betting and Gaming Levy yield.
statusMatrix changed from previous to updated
Rebuilt 2026-09-23 from the Gambling Regulatory Authority Act, No. 17 of 2025, the Betting and Gaming Levy Act and its 2023 and 2025 amendments, the Casino Business (Regulation) Act 2010, Inland Revenue notices and annual report, and government blocking notices of August 2026. Corrected the 2010 casino Act to repealed, added the digital gambling, software and junket licences, penalties, advertising rules, the August 2026 website blocks and the Betting and Gaming Levy yield.
legalFramework.primaryStatutes, keyAmendments, pendingLegislation changed from previous to updated
Rebuilt 2026-09-23 from the Gambling Regulatory Authority Act, No. 17 of 2025, the Betting and Gaming Levy Act and its 2023 and 2025 amendments, the Casino Business (Regulation) Act 2010, Inland Revenue notices and annual report, and government blocking notices of August 2026. Corrected the 2010 casino Act to repealed, added the digital gambling, software and junket licences, penalties, advertising rules, the August 2026 website blocks and the Betting and Gaming Levy yield.
licensing.licenceTypes, certificationRequirements, barriersToEntry, sourceIds changed from previous to updated
Rebuilt 2026-09-23 from the Gambling Regulatory Authority Act, No. 17 of 2025, the Betting and Gaming Levy Act and its 2023 and 2025 amendments, the Casino Business (Regulation) Act 2010, Inland Revenue notices and annual report, and government blocking notices of August 2026. Corrected the 2010 casino Act to repealed, added the digital gambling, software and junket licences, penalties, advertising rules, the August 2026 website blocks and the Betting and Gaming Levy yield.
taxation.taxBase, withholdingMechanism, vatTreatment, sourceIds changed from previous to updated
Rebuilt 2026-09-23 from the Gambling Regulatory Authority Act, No. 17 of 2025, the Betting and Gaming Levy Act and its 2023 and 2025 amendments, the Casino Business (Regulation) Act 2010, Inland Revenue notices and annual report, and government blocking notices of August 2026. Corrected the 2010 casino Act to repealed, added the digital gambling, software and junket licences, penalties, advertising rules, the August 2026 website blocks and the Betting and Gaming Levy yield.
compliance changed from previous to updated
Rebuilt 2026-09-23 from the Gambling Regulatory Authority Act, No. 17 of 2025, the Betting and Gaming Levy Act and its 2023 and 2025 amendments, the Casino Business (Regulation) Act 2010, Inland Revenue notices and annual report, and government blocking notices of August 2026. Corrected the 2010 casino Act to repealed, added the digital gambling, software and junket licences, penalties, advertising rules, the August 2026 website blocks and the Betting and Gaming Levy yield.
advertising changed from absent to populated
Rebuilt 2026-09-23 from the Gambling Regulatory Authority Act, No. 17 of 2025, the Betting and Gaming Levy Act and its 2023 and 2025 amendments, the Casino Business (Regulation) Act 2010, Inland Revenue notices and annual report, and government blocking notices of August 2026. Corrected the 2010 casino Act to repealed, added the digital gambling, software and junket licences, penalties, advertising rules, the August 2026 website blocks and the Betting and Gaming Levy yield.
payments changed from absent to populated
Rebuilt 2026-09-23 from the Gambling Regulatory Authority Act, No. 17 of 2025, the Betting and Gaming Levy Act and its 2023 and 2025 amendments, the Casino Business (Regulation) Act 2010, Inland Revenue notices and annual report, and government blocking notices of August 2026. Corrected the 2010 casino Act to repealed, added the digital gambling, software and junket licences, penalties, advertising rules, the August 2026 website blocks and the Betting and Gaming Levy yield.
enforcement changed from absent to populated
Rebuilt 2026-09-23 from the Gambling Regulatory Authority Act, No. 17 of 2025, the Betting and Gaming Levy Act and its 2023 and 2025 amendments, the Casino Business (Regulation) Act 2010, Inland Revenue notices and annual report, and government blocking notices of August 2026. Corrected the 2010 casino Act to repealed, added the digital gambling, software and junket licences, penalties, advertising rules, the August 2026 website blocks and the Betting and Gaming Levy yield.
editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated
Rebuilt 2026-09-23 from the Gambling Regulatory Authority Act, No. 17 of 2025, the Betting and Gaming Levy Act and its 2023 and 2025 amendments, the Casino Business (Regulation) Act 2010, Inland Revenue notices and annual report, and government blocking notices of August 2026. Corrected the 2010 casino Act to repealed, added the digital gambling, software and junket licences, penalties, advertising rules, the August 2026 website blocks and the Betting and Gaming Levy yield.
sources changed from previous to updated
Rebuilt 2026-09-23 from the Gambling Regulatory Authority Act, No. 17 of 2025, the Betting and Gaming Levy Act and its 2023 and 2025 amendments, the Casino Business (Regulation) Act 2010, Inland Revenue notices and annual report, and government blocking notices of August 2026. Corrected the 2010 casino Act to repealed, added the digital gambling, software and junket licences, penalties, advertising rules, the August 2026 website blocks and the Betting and Gaming Levy yield.
regulator.abbreviation, licenceRegisterUrl, complaintsUrl, reportsTo, secondaryAuthorities, sourceIds changed from previous to updated
Full reverification against the Gambling Act (2018:1138) and Gambling Ordinance (2018:1475) as consolidated on riksdagen.se, the Gambling Tax Act (2018:1139), the Income Tax Act, the amendment registers, the Spelinspektionen licence register export, fee regulations, statistics and channelisation report, and Government Offices publications, 2026-09-23. The credit ban date is corrected from 1 April to 1 May 2026 (SFS 2026:90); state casino abolition, licence counts, 2025 market data, the 1 July 2024 tax date, enforcement, the Ds 2025:23 scope proposal, the draft safer gambling rules and the youth inquiry are added; the ICLG and trade press sources are replaced by primary ones.
statusMatrix changed from previous to updated
Full reverification against the Gambling Act (2018:1138) and Gambling Ordinance (2018:1475) as consolidated on riksdagen.se, the Gambling Tax Act (2018:1139), the Income Tax Act, the amendment registers, the Spelinspektionen licence register export, fee regulations, statistics and channelisation report, and Government Offices publications, 2026-09-23. The credit ban date is corrected from 1 April to 1 May 2026 (SFS 2026:90); state casino abolition, licence counts, 2025 market data, the 1 July 2024 tax date, enforcement, the Ds 2025:23 scope proposal, the draft safer gambling rules and the youth inquiry are added; the ICLG and trade press sources are replaced by primary ones.
legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation, caseLaw changed from previous to updated
Full reverification against the Gambling Act (2018:1138) and Gambling Ordinance (2018:1475) as consolidated on riksdagen.se, the Gambling Tax Act (2018:1139), the Income Tax Act, the amendment registers, the Spelinspektionen licence register export, fee regulations, statistics and channelisation report, and Government Offices publications, 2026-09-23. The credit ban date is corrected from 1 April to 1 May 2026 (SFS 2026:90); state casino abolition, licence counts, 2025 market data, the 1 July 2024 tax date, enforcement, the Ds 2025:23 scope proposal, the draft safer gambling rules and the youth inquiry are added; the ICLG and trade press sources are replaced by primary ones.
licensing changed from previous to updated
Full reverification against the Gambling Act (2018:1138) and Gambling Ordinance (2018:1475) as consolidated on riksdagen.se, the Gambling Tax Act (2018:1139), the Income Tax Act, the amendment registers, the Spelinspektionen licence register export, fee regulations, statistics and channelisation report, and Government Offices publications, 2026-09-23. The credit ban date is corrected from 1 April to 1 May 2026 (SFS 2026:90); state casino abolition, licence counts, 2025 market data, the 1 July 2024 tax date, enforcement, the Ds 2025:23 scope proposal, the draft safer gambling rules and the youth inquiry are added; the ICLG and trade press sources are replaced by primary ones.
taxation.taxBase, playerWinningsTax, withholdingMechanism, effectiveDate, sourceIds changed from previous to updated
Full reverification against the Gambling Act (2018:1138) and Gambling Ordinance (2018:1475) as consolidated on riksdagen.se, the Gambling Tax Act (2018:1139), the Income Tax Act, the amendment registers, the Spelinspektionen licence register export, fee regulations, statistics and channelisation report, and Government Offices publications, 2026-09-23. The credit ban date is corrected from 1 April to 1 May 2026 (SFS 2026:90); state casino abolition, licence counts, 2025 market data, the 1 July 2024 tax date, enforcement, the Ds 2025:23 scope proposal, the draft safer gambling rules and the youth inquiry are added; the ICLG and trade press sources are replaced by primary ones.