Regulatory Map changelog

compliance 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.

advertising 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.

payments.permittedMethods, paymentBlockingRegime, withdrawalTimeframeRules, currencyRestrictions, 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.

enforcement changed from absent to populated

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.

marketData 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.

editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq 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.

sources 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.

regulator.licenceRegisterUrl, blocklistUrl, reportsTo, secondaryAuthorities, sourceIds changed from previous to updated

Full reverification on 2026-09-23 against the Federal Act on Gambling (BGS), the Gambling Ordinance (VGS), the ESBK anti-money laundering ordinance, the DBG, VStG and MWSTG, the ESBK activity report 2025 and the Gespa annual report and statistics 2025. Tax bands now rest on VGS art. 115 instead of ICLG; Legal 500 and ICLG dropped; horse betting and prediction markets added to the status matrix; compliance, payments, market data, enforcement actions, case law, timeline and pending evaluation of the BGS added; unverified referendum claim removed from the summary.

statusMatrix changed from previous to updated

Full reverification on 2026-09-23 against the Federal Act on Gambling (BGS), the Gambling Ordinance (VGS), the ESBK anti-money laundering ordinance, the DBG, VStG and MWSTG, the ESBK activity report 2025 and the Gespa annual report and statistics 2025. Tax bands now rest on VGS art. 115 instead of ICLG; Legal 500 and ICLG dropped; horse betting and prediction markets added to the status matrix; compliance, payments, market data, enforcement actions, case law, timeline and pending evaluation of the BGS added; unverified referendum claim removed from the summary.

legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation, caseLaw changed from previous to updated

Full reverification on 2026-09-23 against the Federal Act on Gambling (BGS), the Gambling Ordinance (VGS), the ESBK anti-money laundering ordinance, the DBG, VStG and MWSTG, the ESBK activity report 2025 and the Gespa annual report and statistics 2025. Tax bands now rest on VGS art. 115 instead of ICLG; Legal 500 and ICLG dropped; horse betting and prediction markets added to the status matrix; compliance, payments, market data, enforcement actions, case law, timeline and pending evaluation of the BGS added; unverified referendum claim removed from the summary.

licensing changed from previous to updated

Full reverification on 2026-09-23 against the Federal Act on Gambling (BGS), the Gambling Ordinance (VGS), the ESBK anti-money laundering ordinance, the DBG, VStG and MWSTG, the ESBK activity report 2025 and the Gespa annual report and statistics 2025. Tax bands now rest on VGS art. 115 instead of ICLG; Legal 500 and ICLG dropped; horse betting and prediction markets added to the status matrix; compliance, payments, market data, enforcement actions, case law, timeline and pending evaluation of the BGS added; unverified referendum claim removed from the summary.

taxation changed from previous to updated

Full reverification on 2026-09-23 against the Federal Act on Gambling (BGS), the Gambling Ordinance (VGS), the ESBK anti-money laundering ordinance, the DBG, VStG and MWSTG, the ESBK activity report 2025 and the Gespa annual report and statistics 2025. Tax bands now rest on VGS art. 115 instead of ICLG; Legal 500 and ICLG dropped; horse betting and prediction markets added to the status matrix; compliance, payments, market data, enforcement actions, case law, timeline and pending evaluation of the BGS added; unverified referendum claim removed from the summary.

compliance changed from previous to updated

Full reverification on 2026-09-23 against the Federal Act on Gambling (BGS), the Gambling Ordinance (VGS), the ESBK anti-money laundering ordinance, the DBG, VStG and MWSTG, the ESBK activity report 2025 and the Gespa annual report and statistics 2025. Tax bands now rest on VGS art. 115 instead of ICLG; Legal 500 and ICLG dropped; horse betting and prediction markets added to the status matrix; compliance, payments, market data, enforcement actions, case law, timeline and pending evaluation of the BGS added; unverified referendum claim removed from the summary.

advertising changed from previous to updated

Full reverification on 2026-09-23 against the Federal Act on Gambling (BGS), the Gambling Ordinance (VGS), the ESBK anti-money laundering ordinance, the DBG, VStG and MWSTG, the ESBK activity report 2025 and the Gespa annual report and statistics 2025. Tax bands now rest on VGS art. 115 instead of ICLG; Legal 500 and ICLG dropped; horse betting and prediction markets added to the status matrix; compliance, payments, market data, enforcement actions, case law, timeline and pending evaluation of the BGS added; unverified referendum claim removed from the summary.

payments changed from absent to populated

Full reverification on 2026-09-23 against the Federal Act on Gambling (BGS), the Gambling Ordinance (VGS), the ESBK anti-money laundering ordinance, the DBG, VStG and MWSTG, the ESBK activity report 2025 and the Gespa annual report and statistics 2025. Tax bands now rest on VGS art. 115 instead of ICLG; Legal 500 and ICLG dropped; horse betting and prediction markets added to the status matrix; compliance, payments, market data, enforcement actions, case law, timeline and pending evaluation of the BGS added; unverified referendum claim removed from the summary.

enforcement changed from previous to updated

Full reverification on 2026-09-23 against the Federal Act on Gambling (BGS), the Gambling Ordinance (VGS), the ESBK anti-money laundering ordinance, the DBG, VStG and MWSTG, the ESBK activity report 2025 and the Gespa annual report and statistics 2025. Tax bands now rest on VGS art. 115 instead of ICLG; Legal 500 and ICLG dropped; horse betting and prediction markets added to the status matrix; compliance, payments, market data, enforcement actions, case law, timeline and pending evaluation of the BGS added; unverified referendum claim removed from the summary.

marketData changed from absent to populated

Full reverification on 2026-09-23 against the Federal Act on Gambling (BGS), the Gambling Ordinance (VGS), the ESBK anti-money laundering ordinance, the DBG, VStG and MWSTG, the ESBK activity report 2025 and the Gespa annual report and statistics 2025. Tax bands now rest on VGS art. 115 instead of ICLG; Legal 500 and ICLG dropped; horse betting and prediction markets added to the status matrix; compliance, payments, market data, enforcement actions, case law, timeline and pending evaluation of the BGS added; unverified referendum claim removed from the summary.

editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated

Full reverification on 2026-09-23 against the Federal Act on Gambling (BGS), the Gambling Ordinance (VGS), the ESBK anti-money laundering ordinance, the DBG, VStG and MWSTG, the ESBK activity report 2025 and the Gespa annual report and statistics 2025. Tax bands now rest on VGS art. 115 instead of ICLG; Legal 500 and ICLG dropped; horse betting and prediction markets added to the status matrix; compliance, payments, market data, enforcement actions, case law, timeline and pending evaluation of the BGS added; unverified referendum claim removed from the summary.

sources changed from previous to updated

Full reverification on 2026-09-23 against the Federal Act on Gambling (BGS), the Gambling Ordinance (VGS), the ESBK anti-money laundering ordinance, the DBG, VStG and MWSTG, the ESBK activity report 2025 and the Gespa annual report and statistics 2025. Tax bands now rest on VGS art. 115 instead of ICLG; Legal 500 and ICLG dropped; horse betting and prediction markets added to the status matrix; compliance, payments, market data, enforcement actions, case law, timeline and pending evaluation of the BGS added; unverified referendum claim removed from the summary.

regulator changed from previous to updated

Reverified against the Chinese texts and amendment histories of the Criminal Code, the Sports Lottery Issuance Act and its Management Regulations, the Public Welfare Lottery Issue Act and its Management Regulations, the Offshore Islands Development Act, the Civil Servants Election and Recall Act and the withholding tax rules, plus Ministry of Sports, Ministry of Finance, Executive Yuan and Criminal Investigation Bureau publications, 2026-09-23. Sports lottery competence confirmed as transferred to the Ministry of Sports from 9 September 2025; the claim that 10 per cent of sports lottery profits goes to the Public Welfare Lottery corrected (all profits go to sport since 2016); issuers, terms, age 18, winnings tax, advertising rules, official lottery figures, prediction market and 2025 to 2026 enforcement added.

statusMatrix changed from previous to updated

Reverified against the Chinese texts and amendment histories of the Criminal Code, the Sports Lottery Issuance Act and its Management Regulations, the Public Welfare Lottery Issue Act and its Management Regulations, the Offshore Islands Development Act, the Civil Servants Election and Recall Act and the withholding tax rules, plus Ministry of Sports, Ministry of Finance, Executive Yuan and Criminal Investigation Bureau publications, 2026-09-23. Sports lottery competence confirmed as transferred to the Ministry of Sports from 9 September 2025; the claim that 10 per cent of sports lottery profits goes to the Public Welfare Lottery corrected (all profits go to sport since 2016); issuers, terms, age 18, winnings tax, advertising rules, official lottery figures, prediction market and 2025 to 2026 enforcement added.

legalFramework.primaryStatutes, secondaryInstruments, keyAmendments changed from previous to updated

Reverified against the Chinese texts and amendment histories of the Criminal Code, the Sports Lottery Issuance Act and its Management Regulations, the Public Welfare Lottery Issue Act and its Management Regulations, the Offshore Islands Development Act, the Civil Servants Election and Recall Act and the withholding tax rules, plus Ministry of Sports, Ministry of Finance, Executive Yuan and Criminal Investigation Bureau publications, 2026-09-23. Sports lottery competence confirmed as transferred to the Ministry of Sports from 9 September 2025; the claim that 10 per cent of sports lottery profits goes to the Public Welfare Lottery corrected (all profits go to sport since 2016); issuers, terms, age 18, winnings tax, advertising rules, official lottery figures, prediction market and 2025 to 2026 enforcement added.

licensing changed from previous to updated

Reverified against the Chinese texts and amendment histories of the Criminal Code, the Sports Lottery Issuance Act and its Management Regulations, the Public Welfare Lottery Issue Act and its Management Regulations, the Offshore Islands Development Act, the Civil Servants Election and Recall Act and the withholding tax rules, plus Ministry of Sports, Ministry of Finance, Executive Yuan and Criminal Investigation Bureau publications, 2026-09-23. Sports lottery competence confirmed as transferred to the Ministry of Sports from 9 September 2025; the claim that 10 per cent of sports lottery profits goes to the Public Welfare Lottery corrected (all profits go to sport since 2016); issuers, terms, age 18, winnings tax, advertising rules, official lottery figures, prediction market and 2025 to 2026 enforcement added.

taxation.taxBase, earmarkedLevies, playerWinningsTax, withholdingMechanism, sourceIds changed from previous to updated

Reverified against the Chinese texts and amendment histories of the Criminal Code, the Sports Lottery Issuance Act and its Management Regulations, the Public Welfare Lottery Issue Act and its Management Regulations, the Offshore Islands Development Act, the Civil Servants Election and Recall Act and the withholding tax rules, plus Ministry of Sports, Ministry of Finance, Executive Yuan and Criminal Investigation Bureau publications, 2026-09-23. Sports lottery competence confirmed as transferred to the Ministry of Sports from 9 September 2025; the claim that 10 per cent of sports lottery profits goes to the Public Welfare Lottery corrected (all profits go to sport since 2016); issuers, terms, age 18, winnings tax, advertising rules, official lottery figures, prediction market and 2025 to 2026 enforcement added.

compliance changed from previous to updated

Reverified against the Chinese texts and amendment histories of the Criminal Code, the Sports Lottery Issuance Act and its Management Regulations, the Public Welfare Lottery Issue Act and its Management Regulations, the Offshore Islands Development Act, the Civil Servants Election and Recall Act and the withholding tax rules, plus Ministry of Sports, Ministry of Finance, Executive Yuan and Criminal Investigation Bureau publications, 2026-09-23. Sports lottery competence confirmed as transferred to the Ministry of Sports from 9 September 2025; the claim that 10 per cent of sports lottery profits goes to the Public Welfare Lottery corrected (all profits go to sport since 2016); issuers, terms, age 18, winnings tax, advertising rules, official lottery figures, prediction market and 2025 to 2026 enforcement added.

advertising.advertisingPermitted, restrictions, affiliateRules, mandatoryWarnings, penaltiesForBreach, sourceIds changed from previous to updated

Reverified against the Chinese texts and amendment histories of the Criminal Code, the Sports Lottery Issuance Act and its Management Regulations, the Public Welfare Lottery Issue Act and its Management Regulations, the Offshore Islands Development Act, the Civil Servants Election and Recall Act and the withholding tax rules, plus Ministry of Sports, Ministry of Finance, Executive Yuan and Criminal Investigation Bureau publications, 2026-09-23. Sports lottery competence confirmed as transferred to the Ministry of Sports from 9 September 2025; the claim that 10 per cent of sports lottery profits goes to the Public Welfare Lottery corrected (all profits go to sport since 2016); issuers, terms, age 18, winnings tax, advertising rules, official lottery figures, prediction market and 2025 to 2026 enforcement added.

payments changed from absent to populated

Reverified against the Chinese texts and amendment histories of the Criminal Code, the Sports Lottery Issuance Act and its Management Regulations, the Public Welfare Lottery Issue Act and its Management Regulations, the Offshore Islands Development Act, the Civil Servants Election and Recall Act and the withholding tax rules, plus Ministry of Sports, Ministry of Finance, Executive Yuan and Criminal Investigation Bureau publications, 2026-09-23. Sports lottery competence confirmed as transferred to the Ministry of Sports from 9 September 2025; the claim that 10 per cent of sports lottery profits goes to the Public Welfare Lottery corrected (all profits go to sport since 2016); issuers, terms, age 18, winnings tax, advertising rules, official lottery figures, prediction market and 2025 to 2026 enforcement added.

enforcement.penaltyRange, operatorLiability, playerLiability, notableActions, sourceIds changed from previous to updated

Reverified against the Chinese texts and amendment histories of the Criminal Code, the Sports Lottery Issuance Act and its Management Regulations, the Public Welfare Lottery Issue Act and its Management Regulations, the Offshore Islands Development Act, the Civil Servants Election and Recall Act and the withholding tax rules, plus Ministry of Sports, Ministry of Finance, Executive Yuan and Criminal Investigation Bureau publications, 2026-09-23. Sports lottery competence confirmed as transferred to the Ministry of Sports from 9 September 2025; the claim that 10 per cent of sports lottery profits goes to the Public Welfare Lottery corrected (all profits go to sport since 2016); issuers, terms, age 18, winnings tax, advertising rules, official lottery figures, prediction market and 2025 to 2026 enforcement added.

editorial.summary, outlook, timeline, commonPitfalls, faq changed from previous to updated

Reverified against the Chinese texts and amendment histories of the Criminal Code, the Sports Lottery Issuance Act and its Management Regulations, the Public Welfare Lottery Issue Act and its Management Regulations, the Offshore Islands Development Act, the Civil Servants Election and Recall Act and the withholding tax rules, plus Ministry of Sports, Ministry of Finance, Executive Yuan and Criminal Investigation Bureau publications, 2026-09-23. Sports lottery competence confirmed as transferred to the Ministry of Sports from 9 September 2025; the claim that 10 per cent of sports lottery profits goes to the Public Welfare Lottery corrected (all profits go to sport since 2016); issuers, terms, age 18, winnings tax, advertising rules, official lottery figures, prediction market and 2025 to 2026 enforcement added.

sources changed from previous to updated

Reverified against the Chinese texts and amendment histories of the Criminal Code, the Sports Lottery Issuance Act and its Management Regulations, the Public Welfare Lottery Issue Act and its Management Regulations, the Offshore Islands Development Act, the Civil Servants Election and Recall Act and the withholding tax rules, plus Ministry of Sports, Ministry of Finance, Executive Yuan and Criminal Investigation Bureau publications, 2026-09-23. Sports lottery competence confirmed as transferred to the Ministry of Sports from 9 September 2025; the claim that 10 per cent of sports lottery profits goes to the Public Welfare Lottery corrected (all profits go to sport since 2016); issuers, terms, age 18, winnings tax, advertising rules, official lottery figures, prediction market and 2025 to 2026 enforcement added.

regulator.localName, licenceRegisterUrl, complaintsUrl, reportsTo, secondaryAuthorities, sourceIds changed from previous to updated

Rebuilt from primary sources, 2026-09-23: the Gaming Act Cap. 41 R.E. 2023, the Internet Gaming and Gaming (Amendment) Regulations 2022, the Gaming Advertising Code of Practice 2023, the Finance Acts 2025 and 2026 and the Finance Bill 2026, the Tanzania Revenue Authority gaming tax page and the Gaming Board's fees, licence and operator register pages. Gaming tax rates now rest on the statute (25 per cent of GGR for internet casino and sports betting); winnings tax corrected to a flat 15 per cent from 1 July 2026; the 5 per cent excise on stakes, previously recorded as coming, was proposed in the Finance Bill 2026 but is not in the Finance Act 2026; trade press sources removed.

statusMatrix changed from previous to updated

Rebuilt from primary sources, 2026-09-23: the Gaming Act Cap. 41 R.E. 2023, the Internet Gaming and Gaming (Amendment) Regulations 2022, the Gaming Advertising Code of Practice 2023, the Finance Acts 2025 and 2026 and the Finance Bill 2026, the Tanzania Revenue Authority gaming tax page and the Gaming Board's fees, licence and operator register pages. Gaming tax rates now rest on the statute (25 per cent of GGR for internet casino and sports betting); winnings tax corrected to a flat 15 per cent from 1 July 2026; the 5 per cent excise on stakes, previously recorded as coming, was proposed in the Finance Bill 2026 but is not in the Finance Act 2026; trade press sources removed.

legalFramework.primaryStatutes, secondaryInstruments, keyAmendments changed from previous to updated

Rebuilt from primary sources, 2026-09-23: the Gaming Act Cap. 41 R.E. 2023, the Internet Gaming and Gaming (Amendment) Regulations 2022, the Gaming Advertising Code of Practice 2023, the Finance Acts 2025 and 2026 and the Finance Bill 2026, the Tanzania Revenue Authority gaming tax page and the Gaming Board's fees, licence and operator register pages. Gaming tax rates now rest on the statute (25 per cent of GGR for internet casino and sports betting); winnings tax corrected to a flat 15 per cent from 1 July 2026; the 5 per cent excise on stakes, previously recorded as coming, was proposed in the Finance Bill 2026 but is not in the Finance Act 2026; trade press sources removed.

licensing changed from previous to updated

Rebuilt from primary sources, 2026-09-23: the Gaming Act Cap. 41 R.E. 2023, the Internet Gaming and Gaming (Amendment) Regulations 2022, the Gaming Advertising Code of Practice 2023, the Finance Acts 2025 and 2026 and the Finance Bill 2026, the Tanzania Revenue Authority gaming tax page and the Gaming Board's fees, licence and operator register pages. Gaming tax rates now rest on the statute (25 per cent of GGR for internet casino and sports betting); winnings tax corrected to a flat 15 per cent from 1 July 2026; the 5 per cent excise on stakes, previously recorded as coming, was proposed in the Finance Bill 2026 but is not in the Finance Act 2026; trade press sources removed.

taxation changed from previous to updated

Rebuilt from primary sources, 2026-09-23: the Gaming Act Cap. 41 R.E. 2023, the Internet Gaming and Gaming (Amendment) Regulations 2022, the Gaming Advertising Code of Practice 2023, the Finance Acts 2025 and 2026 and the Finance Bill 2026, the Tanzania Revenue Authority gaming tax page and the Gaming Board's fees, licence and operator register pages. Gaming tax rates now rest on the statute (25 per cent of GGR for internet casino and sports betting); winnings tax corrected to a flat 15 per cent from 1 July 2026; the 5 per cent excise on stakes, previously recorded as coming, was proposed in the Finance Bill 2026 but is not in the Finance Act 2026; trade press sources removed.

compliance changed from previous to updated

Rebuilt from primary sources, 2026-09-23: the Gaming Act Cap. 41 R.E. 2023, the Internet Gaming and Gaming (Amendment) Regulations 2022, the Gaming Advertising Code of Practice 2023, the Finance Acts 2025 and 2026 and the Finance Bill 2026, the Tanzania Revenue Authority gaming tax page and the Gaming Board's fees, licence and operator register pages. Gaming tax rates now rest on the statute (25 per cent of GGR for internet casino and sports betting); winnings tax corrected to a flat 15 per cent from 1 July 2026; the 5 per cent excise on stakes, previously recorded as coming, was proposed in the Finance Bill 2026 but is not in the Finance Act 2026; trade press sources removed.

advertising changed from previous to updated

Rebuilt from primary sources, 2026-09-23: the Gaming Act Cap. 41 R.E. 2023, the Internet Gaming and Gaming (Amendment) Regulations 2022, the Gaming Advertising Code of Practice 2023, the Finance Acts 2025 and 2026 and the Finance Bill 2026, the Tanzania Revenue Authority gaming tax page and the Gaming Board's fees, licence and operator register pages. Gaming tax rates now rest on the statute (25 per cent of GGR for internet casino and sports betting); winnings tax corrected to a flat 15 per cent from 1 July 2026; the 5 per cent excise on stakes, previously recorded as coming, was proposed in the Finance Bill 2026 but is not in the Finance Act 2026; trade press sources removed.

payments changed from absent to populated

Rebuilt from primary sources, 2026-09-23: the Gaming Act Cap. 41 R.E. 2023, the Internet Gaming and Gaming (Amendment) Regulations 2022, the Gaming Advertising Code of Practice 2023, the Finance Acts 2025 and 2026 and the Finance Bill 2026, the Tanzania Revenue Authority gaming tax page and the Gaming Board's fees, licence and operator register pages. Gaming tax rates now rest on the statute (25 per cent of GGR for internet casino and sports betting); winnings tax corrected to a flat 15 per cent from 1 July 2026; the 5 per cent excise on stakes, previously recorded as coming, was proposed in the Finance Bill 2026 but is not in the Finance Act 2026; trade press sources removed.

enforcement changed from absent to populated

Rebuilt from primary sources, 2026-09-23: the Gaming Act Cap. 41 R.E. 2023, the Internet Gaming and Gaming (Amendment) Regulations 2022, the Gaming Advertising Code of Practice 2023, the Finance Acts 2025 and 2026 and the Finance Bill 2026, the Tanzania Revenue Authority gaming tax page and the Gaming Board's fees, licence and operator register pages. Gaming tax rates now rest on the statute (25 per cent of GGR for internet casino and sports betting); winnings tax corrected to a flat 15 per cent from 1 July 2026; the 5 per cent excise on stakes, previously recorded as coming, was proposed in the Finance Bill 2026 but is not in the Finance Act 2026; trade press sources removed.

marketData changed from absent to populated

Rebuilt from primary sources, 2026-09-23: the Gaming Act Cap. 41 R.E. 2023, the Internet Gaming and Gaming (Amendment) Regulations 2022, the Gaming Advertising Code of Practice 2023, the Finance Acts 2025 and 2026 and the Finance Bill 2026, the Tanzania Revenue Authority gaming tax page and the Gaming Board's fees, licence and operator register pages. Gaming tax rates now rest on the statute (25 per cent of GGR for internet casino and sports betting); winnings tax corrected to a flat 15 per cent from 1 July 2026; the 5 per cent excise on stakes, previously recorded as coming, was proposed in the Finance Bill 2026 but is not in the Finance Act 2026; trade press sources removed.

editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated

Rebuilt from primary sources, 2026-09-23: the Gaming Act Cap. 41 R.E. 2023, the Internet Gaming and Gaming (Amendment) Regulations 2022, the Gaming Advertising Code of Practice 2023, the Finance Acts 2025 and 2026 and the Finance Bill 2026, the Tanzania Revenue Authority gaming tax page and the Gaming Board's fees, licence and operator register pages. Gaming tax rates now rest on the statute (25 per cent of GGR for internet casino and sports betting); winnings tax corrected to a flat 15 per cent from 1 July 2026; the 5 per cent excise on stakes, previously recorded as coming, was proposed in the Finance Bill 2026 but is not in the Finance Act 2026; trade press sources removed.

sources changed from previous to updated

Rebuilt from primary sources, 2026-09-23: the Gaming Act Cap. 41 R.E. 2023, the Internet Gaming and Gaming (Amendment) Regulations 2022, the Gaming Advertising Code of Practice 2023, the Finance Acts 2025 and 2026 and the Finance Bill 2026, the Tanzania Revenue Authority gaming tax page and the Gaming Board's fees, licence and operator register pages. Gaming tax rates now rest on the statute (25 per cent of GGR for internet casino and sports betting); winnings tax corrected to a flat 15 per cent from 1 July 2026; the 5 per cent excise on stakes, previously recorded as coming, was proposed in the Finance Bill 2026 but is not in the Finance Act 2026; trade press sources removed.

regulator.abbreviation, established, reportsTo, secondaryAuthorities, sourceIds changed from previous to updated

Rebuilt from primary sources, 2026-09-23: the Gaming Control Act 1993 (current version, section by section) and Gaming Control Regulations 2022, Treasury Liquor and Gaming pages on licences, tax rates, point of consumption tax, fees and gambling data, the Commission's Responsible Gambling Code of Practice, Tasmanian Gaming Licence guide and standards, 2024-25 annual report, 2026 disciplinary registers and newsletters, the ACMA register and the federal Interactive Gambling Act. Added licensing, the 15% point of consumption tax, compliance, payments, enforcement, market data, horse racing and pending legislation; sports betting now rests on the Tasmanian statute; 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 Gaming Control Act 1993 (current version, section by section) and Gaming Control Regulations 2022, Treasury Liquor and Gaming pages on licences, tax rates, point of consumption tax, fees and gambling data, the Commission's Responsible Gambling Code of Practice, Tasmanian Gaming Licence guide and standards, 2024-25 annual report, 2026 disciplinary registers and newsletters, the ACMA register and the federal Interactive Gambling Act. Added licensing, the 15% point of consumption tax, compliance, payments, enforcement, market data, horse racing and pending legislation; sports betting now rests on the Tasmanian statute; 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 Gaming Control Act 1993 (current version, section by section) and Gaming Control Regulations 2022, Treasury Liquor and Gaming pages on licences, tax rates, point of consumption tax, fees and gambling data, the Commission's Responsible Gambling Code of Practice, Tasmanian Gaming Licence guide and standards, 2024-25 annual report, 2026 disciplinary registers and newsletters, the ACMA register and the federal Interactive Gambling Act. Added licensing, the 15% point of consumption tax, compliance, payments, enforcement, market data, horse racing and pending legislation; sports betting now rests on the Tasmanian statute; 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 Gaming Control Act 1993 (current version, section by section) and Gaming Control Regulations 2022, Treasury Liquor and Gaming pages on licences, tax rates, point of consumption tax, fees and gambling data, the Commission's Responsible Gambling Code of Practice, Tasmanian Gaming Licence guide and standards, 2024-25 annual report, 2026 disciplinary registers and newsletters, the ACMA register and the federal Interactive Gambling Act. Added licensing, the 15% point of consumption tax, compliance, payments, enforcement, market data, horse racing and pending legislation; sports betting now rests on the Tasmanian statute; 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 Gaming Control Act 1993 (current version, section by section) and Gaming Control Regulations 2022, Treasury Liquor and Gaming pages on licences, tax rates, point of consumption tax, fees and gambling data, the Commission's Responsible Gambling Code of Practice, Tasmanian Gaming Licence guide and standards, 2024-25 annual report, 2026 disciplinary registers and newsletters, the ACMA register and the federal Interactive Gambling Act. Added licensing, the 15% point of consumption tax, compliance, payments, enforcement, market data, horse racing and pending legislation; sports betting now rests on the Tasmanian statute; 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 Gaming Control Act 1993 (current version, section by section) and Gaming Control Regulations 2022, Treasury Liquor and Gaming pages on licences, tax rates, point of consumption tax, fees and gambling data, the Commission's Responsible Gambling Code of Practice, Tasmanian Gaming Licence guide and standards, 2024-25 annual report, 2026 disciplinary registers and newsletters, the ACMA register and the federal Interactive Gambling Act. Added licensing, the 15% point of consumption tax, compliance, payments, enforcement, market data, horse racing and pending legislation; sports betting now rests on the Tasmanian statute; 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 Gaming Control Act 1993 (current version, section by section) and Gaming Control Regulations 2022, Treasury Liquor and Gaming pages on licences, tax rates, point of consumption tax, fees and gambling data, the Commission's Responsible Gambling Code of Practice, Tasmanian Gaming Licence guide and standards, 2024-25 annual report, 2026 disciplinary registers and newsletters, the ACMA register and the federal Interactive Gambling Act. Added licensing, the 15% point of consumption tax, compliance, payments, enforcement, market data, horse racing and pending legislation; sports betting now rests on the Tasmanian statute; 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 Gaming Control Act 1993 (current version, section by section) and Gaming Control Regulations 2022, Treasury Liquor and Gaming pages on licences, tax rates, point of consumption tax, fees and gambling data, the Commission's Responsible Gambling Code of Practice, Tasmanian Gaming Licence guide and standards, 2024-25 annual report, 2026 disciplinary registers and newsletters, the ACMA register and the federal Interactive Gambling Act. Added licensing, the 15% point of consumption tax, compliance, payments, enforcement, market data, horse racing and pending legislation; sports betting now rests on the Tasmanian statute; 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 Gaming Control Act 1993 (current version, section by section) and Gaming Control Regulations 2022, Treasury Liquor and Gaming pages on licences, tax rates, point of consumption tax, fees and gambling data, the Commission's Responsible Gambling Code of Practice, Tasmanian Gaming Licence guide and standards, 2024-25 annual report, 2026 disciplinary registers and newsletters, the ACMA register and the federal Interactive Gambling Act. Added licensing, the 15% point of consumption tax, compliance, payments, enforcement, market data, horse racing and pending legislation; sports betting now rests on the Tasmanian statute; 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 Gaming Control Act 1993 (current version, section by section) and Gaming Control Regulations 2022, Treasury Liquor and Gaming pages on licences, tax rates, point of consumption tax, fees and gambling data, the Commission's Responsible Gambling Code of Practice, Tasmanian Gaming Licence guide and standards, 2024-25 annual report, 2026 disciplinary registers and newsletters, the ACMA register and the federal Interactive Gambling Act. Added licensing, the 15% point of consumption tax, compliance, payments, enforcement, market data, horse racing and pending legislation; sports betting now rests on the Tasmanian statute; 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 Gaming Control Act 1993 (current version, section by section) and Gaming Control Regulations 2022, Treasury Liquor and Gaming pages on licences, tax rates, point of consumption tax, fees and gambling data, the Commission's Responsible Gambling Code of Practice, Tasmanian Gaming Licence guide and standards, 2024-25 annual report, 2026 disciplinary registers and newsletters, the ACMA register and the federal Interactive Gambling Act. Added licensing, the 15% point of consumption tax, compliance, payments, enforcement, market data, horse racing and pending legislation; sports betting now rests on the Tasmanian statute; 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 Gaming Control Act 1993 (current version, section by section) and Gaming Control Regulations 2022, Treasury Liquor and Gaming pages on licences, tax rates, point of consumption tax, fees and gambling data, the Commission's Responsible Gambling Code of Practice, Tasmanian Gaming Licence guide and standards, 2024-25 annual report, 2026 disciplinary registers and newsletters, the ACMA register and the federal Interactive Gambling Act. Added licensing, the 15% point of consumption tax, compliance, payments, enforcement, market data, horse racing and pending legislation; sports betting now rests on the Tasmanian statute; the federal Act link, which pointed to an unrelated statute, was corrected.

regulator changed from previous to updated

Rebuilt from primary sources, 2026-09-23: the Texas Constitution, Penal Code ch. 47, the State Lottery Act as amended by SB 3070 (2025), the Bingo Enabling Act, the Texas Racing Act, Texas Legislature Online bill histories, Senate State Affairs hearing notices, TDLR and Texas Lottery pages and FY 2026 sales and transfer reports, Attorney General Opinion KP-0057 and Ysleta del Sur Pueblo v. Texas. Regulator corrected from the abolished Texas Lottery Commission to the Texas Department of Licensing and Regulation; status matrix, licensing, taxation, compliance, enforcement and editorial added, including the 2025 ban on online and courier lottery sales.

statusMatrix changed from previous to updated

Rebuilt from primary sources, 2026-09-23: the Texas Constitution, Penal Code ch. 47, the State Lottery Act as amended by SB 3070 (2025), the Bingo Enabling Act, the Texas Racing Act, Texas Legislature Online bill histories, Senate State Affairs hearing notices, TDLR and Texas Lottery pages and FY 2026 sales and transfer reports, Attorney General Opinion KP-0057 and Ysleta del Sur Pueblo v. Texas. Regulator corrected from the abolished Texas Lottery Commission to the Texas Department of Licensing and Regulation; status matrix, licensing, taxation, compliance, enforcement and editorial added, including the 2025 ban on online and courier lottery sales.

legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation, caseLaw changed from previous to updated

Rebuilt from primary sources, 2026-09-23: the Texas Constitution, Penal Code ch. 47, the State Lottery Act as amended by SB 3070 (2025), the Bingo Enabling Act, the Texas Racing Act, Texas Legislature Online bill histories, Senate State Affairs hearing notices, TDLR and Texas Lottery pages and FY 2026 sales and transfer reports, Attorney General Opinion KP-0057 and Ysleta del Sur Pueblo v. Texas. Regulator corrected from the abolished Texas Lottery Commission to the Texas Department of Licensing and Regulation; status matrix, licensing, taxation, compliance, enforcement and editorial added, including the 2025 ban on online and courier lottery sales.

licensing changed from absent to populated

Rebuilt from primary sources, 2026-09-23: the Texas Constitution, Penal Code ch. 47, the State Lottery Act as amended by SB 3070 (2025), the Bingo Enabling Act, the Texas Racing Act, Texas Legislature Online bill histories, Senate State Affairs hearing notices, TDLR and Texas Lottery pages and FY 2026 sales and transfer reports, Attorney General Opinion KP-0057 and Ysleta del Sur Pueblo v. Texas. Regulator corrected from the abolished Texas Lottery Commission to the Texas Department of Licensing and Regulation; status matrix, licensing, taxation, compliance, enforcement and editorial added, including the 2025 ban on online and courier lottery sales.

taxation changed from absent to populated

Rebuilt from primary sources, 2026-09-23: the Texas Constitution, Penal Code ch. 47, the State Lottery Act as amended by SB 3070 (2025), the Bingo Enabling Act, the Texas Racing Act, Texas Legislature Online bill histories, Senate State Affairs hearing notices, TDLR and Texas Lottery pages and FY 2026 sales and transfer reports, Attorney General Opinion KP-0057 and Ysleta del Sur Pueblo v. Texas. Regulator corrected from the abolished Texas Lottery Commission to the Texas Department of Licensing and Regulation; status matrix, licensing, taxation, compliance, enforcement and editorial added, including the 2025 ban on online and courier lottery sales.

compliance changed from absent to populated

Rebuilt from primary sources, 2026-09-23: the Texas Constitution, Penal Code ch. 47, the State Lottery Act as amended by SB 3070 (2025), the Bingo Enabling Act, the Texas Racing Act, Texas Legislature Online bill histories, Senate State Affairs hearing notices, TDLR and Texas Lottery pages and FY 2026 sales and transfer reports, Attorney General Opinion KP-0057 and Ysleta del Sur Pueblo v. Texas. Regulator corrected from the abolished Texas Lottery Commission to the Texas Department of Licensing and Regulation; status matrix, licensing, taxation, compliance, enforcement and editorial added, including the 2025 ban on online and courier lottery sales.

advertising.advertisingPermitted, restrictions, affiliateRules, penaltiesForBreach, sourceIds changed from previous to updated

Rebuilt from primary sources, 2026-09-23: the Texas Constitution, Penal Code ch. 47, the State Lottery Act as amended by SB 3070 (2025), the Bingo Enabling Act, the Texas Racing Act, Texas Legislature Online bill histories, Senate State Affairs hearing notices, TDLR and Texas Lottery pages and FY 2026 sales and transfer reports, Attorney General Opinion KP-0057 and Ysleta del Sur Pueblo v. Texas. Regulator corrected from the abolished Texas Lottery Commission to the Texas Department of Licensing and Regulation; status matrix, licensing, taxation, compliance, enforcement and editorial added, including the 2025 ban on online and courier lottery sales.

payments changed from absent to populated

Rebuilt from primary sources, 2026-09-23: the Texas Constitution, Penal Code ch. 47, the State Lottery Act as amended by SB 3070 (2025), the Bingo Enabling Act, the Texas Racing Act, Texas Legislature Online bill histories, Senate State Affairs hearing notices, TDLR and Texas Lottery pages and FY 2026 sales and transfer reports, Attorney General Opinion KP-0057 and Ysleta del Sur Pueblo v. Texas. Regulator corrected from the abolished Texas Lottery Commission to the Texas Department of Licensing and Regulation; status matrix, licensing, taxation, compliance, enforcement and editorial added, including the 2025 ban on online and courier lottery sales.

enforcement changed from absent to populated

Rebuilt from primary sources, 2026-09-23: the Texas Constitution, Penal Code ch. 47, the State Lottery Act as amended by SB 3070 (2025), the Bingo Enabling Act, the Texas Racing Act, Texas Legislature Online bill histories, Senate State Affairs hearing notices, TDLR and Texas Lottery pages and FY 2026 sales and transfer reports, Attorney General Opinion KP-0057 and Ysleta del Sur Pueblo v. Texas. Regulator corrected from the abolished Texas Lottery Commission to the Texas Department of Licensing and Regulation; status matrix, licensing, taxation, compliance, enforcement and editorial added, including the 2025 ban on online and courier lottery sales.

editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated

Rebuilt from primary sources, 2026-09-23: the Texas Constitution, Penal Code ch. 47, the State Lottery Act as amended by SB 3070 (2025), the Bingo Enabling Act, the Texas Racing Act, Texas Legislature Online bill histories, Senate State Affairs hearing notices, TDLR and Texas Lottery pages and FY 2026 sales and transfer reports, Attorney General Opinion KP-0057 and Ysleta del Sur Pueblo v. Texas. Regulator corrected from the abolished Texas Lottery Commission to the Texas Department of Licensing and Regulation; status matrix, licensing, taxation, compliance, enforcement and editorial added, including the 2025 ban on online and courier lottery sales.

sources changed from previous to updated

Rebuilt from primary sources, 2026-09-23: the Texas Constitution, Penal Code ch. 47, the State Lottery Act as amended by SB 3070 (2025), the Bingo Enabling Act, the Texas Racing Act, Texas Legislature Online bill histories, Senate State Affairs hearing notices, TDLR and Texas Lottery pages and FY 2026 sales and transfer reports, Attorney General Opinion KP-0057 and Ysleta del Sur Pueblo v. Texas. Regulator corrected from the abolished Texas Lottery Commission to the Texas Department of Licensing and Regulation; status matrix, licensing, taxation, compliance, enforcement and editorial added, including the 2025 ban on online and courier lottery sales.

regulator.localName, abbreviation, secondaryAuthorities, sourceIds changed from previous to updated

Reverified 2026-09-23 against the Thai text of the Gambling Act B.E. 2478, the Anti-Money Laundering Act B.E. 2542, Government Lottery Office pages and government releases. Corrected poker (a List B card game, not List A), the Section 16 tax ceilings and Section 12 penalties; recorded the July 2025 withdrawal of the casino bill and the 2026 policy against legal gambling, replacing an unconfirmed revival report.

statusMatrix changed from previous to updated

Reverified 2026-09-23 against the Thai text of the Gambling Act B.E. 2478, the Anti-Money Laundering Act B.E. 2542, Government Lottery Office pages and government releases. Corrected poker (a List B card game, not List A), the Section 16 tax ceilings and Section 12 penalties; recorded the July 2025 withdrawal of the casino bill and the 2026 policy against legal gambling, replacing an unconfirmed revival report.

legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation changed from previous to updated

Reverified 2026-09-23 against the Thai text of the Gambling Act B.E. 2478, the Anti-Money Laundering Act B.E. 2542, Government Lottery Office pages and government releases. Corrected poker (a List B card game, not List A), the Section 16 tax ceilings and Section 12 penalties; recorded the July 2025 withdrawal of the casino bill and the 2026 policy against legal gambling, replacing an unconfirmed revival report.

licensing.licenceTypes, notableLicensees, barriersToEntry, sourceIds changed from previous to updated

Reverified 2026-09-23 against the Thai text of the Gambling Act B.E. 2478, the Anti-Money Laundering Act B.E. 2542, Government Lottery Office pages and government releases. Corrected poker (a List B card game, not List A), the Section 16 tax ceilings and Section 12 penalties; recorded the July 2025 withdrawal of the casino bill and the 2026 policy against legal gambling, replacing an unconfirmed revival report.

taxation.taxBase, earmarkedLevies, playerWinningsTax, withholdingMechanism, sourceIds changed from previous to updated

Reverified 2026-09-23 against the Thai text of the Gambling Act B.E. 2478, the Anti-Money Laundering Act B.E. 2542, Government Lottery Office pages and government releases. Corrected poker (a List B card game, not List A), the Section 16 tax ceilings and Section 12 penalties; recorded the July 2025 withdrawal of the casino bill and the 2026 policy against legal gambling, replacing an unconfirmed revival report.

compliance.minimumAgeByVertical, kycRequirements, amlRegime, amlSupervisor, gameContentRestrictions, sourceIds changed from previous to updated

Reverified 2026-09-23 against the Thai text of the Gambling Act B.E. 2478, the Anti-Money Laundering Act B.E. 2542, Government Lottery Office pages and government releases. Corrected poker (a List B card game, not List A), the Section 16 tax ceilings and Section 12 penalties; recorded the July 2025 withdrawal of the casino bill and the 2026 policy against legal gambling, replacing an unconfirmed revival report.

advertising.restrictions, affiliateRules, socialMediaRules, celebrityAndInfluencerRules, penaltiesForBreach, sourceIds changed from previous to updated

Reverified 2026-09-23 against the Thai text of the Gambling Act B.E. 2478, the Anti-Money Laundering Act B.E. 2542, Government Lottery Office pages and government releases. Corrected poker (a List B card game, not List A), the Section 16 tax ceilings and Section 12 penalties; recorded the July 2025 withdrawal of the casino bill and the 2026 policy against legal gambling, replacing an unconfirmed revival report.

payments changed from absent to populated

Reverified 2026-09-23 against the Thai text of the Gambling Act B.E. 2478, the Anti-Money Laundering Act B.E. 2542, Government Lottery Office pages and government releases. Corrected poker (a List B card game, not List A), the Section 16 tax ceilings and Section 12 penalties; recorded the July 2025 withdrawal of the casino bill and the 2026 policy against legal gambling, replacing an unconfirmed revival report.

enforcement.penaltyRange, operatorLiability, playerLiability, notableActions, sourceIds changed from previous to updated

Reverified 2026-09-23 against the Thai text of the Gambling Act B.E. 2478, the Anti-Money Laundering Act B.E. 2542, Government Lottery Office pages and government releases. Corrected poker (a List B card game, not List A), the Section 16 tax ceilings and Section 12 penalties; recorded the July 2025 withdrawal of the casino bill and the 2026 policy against legal gambling, replacing an unconfirmed revival report.

editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated

Reverified 2026-09-23 against the Thai text of the Gambling Act B.E. 2478, the Anti-Money Laundering Act B.E. 2542, Government Lottery Office pages and government releases. Corrected poker (a List B card game, not List A), the Section 16 tax ceilings and Section 12 penalties; recorded the July 2025 withdrawal of the casino bill and the 2026 policy against legal gambling, replacing an unconfirmed revival report.

sources changed from previous to updated

Reverified 2026-09-23 against the Thai text of the Gambling Act B.E. 2478, the Anti-Money Laundering Act B.E. 2542, Government Lottery Office pages and government releases. Corrected poker (a List B card game, not List A), the Section 16 tax ceilings and Section 12 penalties; recorded the July 2025 withdrawal of the casino bill and the 2026 policy against legal gambling, replacing an unconfirmed revival report.

regulator.localName, website, established, secondaryAuthorities, sourceIds changed from previous to updated

Rebuilt from primary sources, 2026-09-23: the LONATO statutes pages and communiqués, the OTR Code général des impôts 2025 and cahier fiscal for the 2026 finance law, government and Finance Ministry releases, and the GIABA 2022 mutual evaluation and 2025 follow-up. Added the 7% gambling tax, the 5% withholding on winnings above 500,000 FCFA from 1 January 2026, the 2006 concession order, AML obligations and the new AML law adopted in February 2026; statuses extended to sports betting, online casino and land-based gaming.

statusMatrix changed from previous to updated

Rebuilt from primary sources, 2026-09-23: the LONATO statutes pages and communiqués, the OTR Code général des impôts 2025 and cahier fiscal for the 2026 finance law, government and Finance Ministry releases, and the GIABA 2022 mutual evaluation and 2025 follow-up. Added the 7% gambling tax, the 5% withholding on winnings above 500,000 FCFA from 1 January 2026, the 2006 concession order, AML obligations and the new AML law adopted in February 2026; statuses extended to sports betting, online casino and land-based gaming.

legalFramework changed from absent to populated

Rebuilt from primary sources, 2026-09-23: the LONATO statutes pages and communiqués, the OTR Code général des impôts 2025 and cahier fiscal for the 2026 finance law, government and Finance Ministry releases, and the GIABA 2022 mutual evaluation and 2025 follow-up. Added the 7% gambling tax, the 5% withholding on winnings above 500,000 FCFA from 1 January 2026, the 2006 concession order, AML obligations and the new AML law adopted in February 2026; statuses extended to sports betting, online casino and land-based gaming.

licensing changed from absent to populated

Rebuilt from primary sources, 2026-09-23: the LONATO statutes pages and communiqués, the OTR Code général des impôts 2025 and cahier fiscal for the 2026 finance law, government and Finance Ministry releases, and the GIABA 2022 mutual evaluation and 2025 follow-up. Added the 7% gambling tax, the 5% withholding on winnings above 500,000 FCFA from 1 January 2026, the 2006 concession order, AML obligations and the new AML law adopted in February 2026; statuses extended to sports betting, online casino and land-based gaming.

taxation changed from absent to populated

Rebuilt from primary sources, 2026-09-23: the LONATO statutes pages and communiqués, the OTR Code général des impôts 2025 and cahier fiscal for the 2026 finance law, government and Finance Ministry releases, and the GIABA 2022 mutual evaluation and 2025 follow-up. Added the 7% gambling tax, the 5% withholding on winnings above 500,000 FCFA from 1 January 2026, the 2006 concession order, AML obligations and the new AML law adopted in February 2026; statuses extended to sports betting, online casino and land-based gaming.

compliance changed from absent to populated

Rebuilt from primary sources, 2026-09-23: the LONATO statutes pages and communiqués, the OTR Code général des impôts 2025 and cahier fiscal for the 2026 finance law, government and Finance Ministry releases, and the GIABA 2022 mutual evaluation and 2025 follow-up. Added the 7% gambling tax, the 5% withholding on winnings above 500,000 FCFA from 1 January 2026, the 2006 concession order, AML obligations and the new AML law adopted in February 2026; statuses extended to sports betting, online casino and land-based gaming.

advertising.restrictions, sourceIds changed from previous to updated

Rebuilt from primary sources, 2026-09-23: the LONATO statutes pages and communiqués, the OTR Code général des impôts 2025 and cahier fiscal for the 2026 finance law, government and Finance Ministry releases, and the GIABA 2022 mutual evaluation and 2025 follow-up. Added the 7% gambling tax, the 5% withholding on winnings above 500,000 FCFA from 1 January 2026, the 2006 concession order, AML obligations and the new AML law adopted in February 2026; statuses extended to sports betting, online casino and land-based gaming.

payments changed from absent to populated

Rebuilt from primary sources, 2026-09-23: the LONATO statutes pages and communiqués, the OTR Code général des impôts 2025 and cahier fiscal for the 2026 finance law, government and Finance Ministry releases, and the GIABA 2022 mutual evaluation and 2025 follow-up. Added the 7% gambling tax, the 5% withholding on winnings above 500,000 FCFA from 1 January 2026, the 2006 concession order, AML obligations and the new AML law adopted in February 2026; statuses extended to sports betting, online casino and land-based gaming.

enforcement changed from absent to populated

Rebuilt from primary sources, 2026-09-23: the LONATO statutes pages and communiqués, the OTR Code général des impôts 2025 and cahier fiscal for the 2026 finance law, government and Finance Ministry releases, and the GIABA 2022 mutual evaluation and 2025 follow-up. Added the 7% gambling tax, the 5% withholding on winnings above 500,000 FCFA from 1 January 2026, the 2006 concession order, AML obligations and the new AML law adopted in February 2026; statuses extended to sports betting, online casino and land-based gaming.

editorial.summary, outlook, timeline, commonPitfalls, relatedJurisdictions, faq changed from previous to updated

Rebuilt from primary sources, 2026-09-23: the LONATO statutes pages and communiqués, the OTR Code général des impôts 2025 and cahier fiscal for the 2026 finance law, government and Finance Ministry releases, and the GIABA 2022 mutual evaluation and 2025 follow-up. Added the 7% gambling tax, the 5% withholding on winnings above 500,000 FCFA from 1 January 2026, the 2006 concession order, AML obligations and the new AML law adopted in February 2026; statuses extended to sports betting, online casino and land-based gaming.

sources changed from previous to updated

Rebuilt from primary sources, 2026-09-23: the LONATO statutes pages and communiqués, the OTR Code général des impôts 2025 and cahier fiscal for the 2026 finance law, government and Finance Ministry releases, and the GIABA 2022 mutual evaluation and 2025 follow-up. Added the 7% gambling tax, the 5% withholding on winnings above 500,000 FCFA from 1 January 2026, the 2006 concession order, AML obligations and the new AML law adopted in February 2026; statuses extended to sports betting, online casino and land-based gaming.

regulator.abbreviation, website, established, reportsTo, secondaryAuthorities, sourceIds changed from previous to updated

Rebuilt from primary sources, 2026-09-23: the gazetted 2021 Act, the Gambling and Betting, Registration of Clubs, Liquor Licences, National Lotteries and Provisional Collection of Taxes Acts, LN 117 of 2017, the Finance Acts 2017, 2018, 2025 and 2026, Commission, IRD, FIUTT and NLCB pages, and the FY2024 to FY2026 Budget Statements. Corrected: the 2021 Act is partly in force (Parts I, II and X); members' clubs and bar amusement games do pay gaming taxes; the fixed-odds betting tax, lottery winnings tax, Finance Act 2025 lottery offences and the Commission's published licence fees and advertising guidance were added. Checker, 2026-09-23: bar amusement game tax and cap updated to the Finance Act 2026 (TT$3,125 a quarter, 33 games); pool betting duty goes to the Board of Inland Revenue, not the Betting Levy Board; the 2021 Act has eleven named licence categories, not nine, and Part X is Miscellaneous provisions.

statusMatrix changed from previous to updated

Rebuilt from primary sources, 2026-09-23: the gazetted 2021 Act, the Gambling and Betting, Registration of Clubs, Liquor Licences, National Lotteries and Provisional Collection of Taxes Acts, LN 117 of 2017, the Finance Acts 2017, 2018, 2025 and 2026, Commission, IRD, FIUTT and NLCB pages, and the FY2024 to FY2026 Budget Statements. Corrected: the 2021 Act is partly in force (Parts I, II and X); members' clubs and bar amusement games do pay gaming taxes; the fixed-odds betting tax, lottery winnings tax, Finance Act 2025 lottery offences and the Commission's published licence fees and advertising guidance were added. Checker, 2026-09-23: bar amusement game tax and cap updated to the Finance Act 2026 (TT$3,125 a quarter, 33 games); pool betting duty goes to the Board of Inland Revenue, not the Betting Levy Board; the 2021 Act has eleven named licence categories, not nine, and Part X is Miscellaneous provisions.

legalFramework.primaryStatutes, secondaryInstruments, keyAmendments, pendingLegislation changed from previous to updated

Rebuilt from primary sources, 2026-09-23: the gazetted 2021 Act, the Gambling and Betting, Registration of Clubs, Liquor Licences, National Lotteries and Provisional Collection of Taxes Acts, LN 117 of 2017, the Finance Acts 2017, 2018, 2025 and 2026, Commission, IRD, FIUTT and NLCB pages, and the FY2024 to FY2026 Budget Statements. Corrected: the 2021 Act is partly in force (Parts I, II and X); members' clubs and bar amusement games do pay gaming taxes; the fixed-odds betting tax, lottery winnings tax, Finance Act 2025 lottery offences and the Commission's published licence fees and advertising guidance were added. Checker, 2026-09-23: bar amusement game tax and cap updated to the Finance Act 2026 (TT$3,125 a quarter, 33 games); pool betting duty goes to the Board of Inland Revenue, not the Betting Levy Board; the 2021 Act has eleven named licence categories, not nine, and Part X is Miscellaneous provisions.

licensing.licenceTypes, localDirectorRequired, bankGuaranteeOrBond, certificationRequirements, barriersToEntry, sourceIds changed from previous to updated

Rebuilt from primary sources, 2026-09-23: the gazetted 2021 Act, the Gambling and Betting, Registration of Clubs, Liquor Licences, National Lotteries and Provisional Collection of Taxes Acts, LN 117 of 2017, the Finance Acts 2017, 2018, 2025 and 2026, Commission, IRD, FIUTT and NLCB pages, and the FY2024 to FY2026 Budget Statements. Corrected: the 2021 Act is partly in force (Parts I, II and X); members' clubs and bar amusement games do pay gaming taxes; the fixed-odds betting tax, lottery winnings tax, Finance Act 2025 lottery offences and the Commission's published licence fees and advertising guidance were added. Checker, 2026-09-23: bar amusement game tax and cap updated to the Finance Act 2026 (TT$3,125 a quarter, 33 games); pool betting duty goes to the Board of Inland Revenue, not the Betting Levy Board; the 2021 Act has eleven named licence categories, not nine, and Part X is Miscellaneous provisions.

taxation.taxBase, earmarkedLevies, playerWinningsTax, withholdingMechanism, scheduledChanges, sourceIds changed from previous to updated

Rebuilt from primary sources, 2026-09-23: the gazetted 2021 Act, the Gambling and Betting, Registration of Clubs, Liquor Licences, National Lotteries and Provisional Collection of Taxes Acts, LN 117 of 2017, the Finance Acts 2017, 2018, 2025 and 2026, Commission, IRD, FIUTT and NLCB pages, and the FY2024 to FY2026 Budget Statements. Corrected: the 2021 Act is partly in force (Parts I, II and X); members' clubs and bar amusement games do pay gaming taxes; the fixed-odds betting tax, lottery winnings tax, Finance Act 2025 lottery offences and the Commission's published licence fees and advertising guidance were added. Checker, 2026-09-23: bar amusement game tax and cap updated to the Finance Act 2026 (TT$3,125 a quarter, 33 games); pool betting duty goes to the Board of Inland Revenue, not the Betting Levy Board; the 2021 Act has eleven named licence categories, not nine, and Part X is Miscellaneous provisions.

compliance changed from previous to updated

Rebuilt from primary sources, 2026-09-23: the gazetted 2021 Act, the Gambling and Betting, Registration of Clubs, Liquor Licences, National Lotteries and Provisional Collection of Taxes Acts, LN 117 of 2017, the Finance Acts 2017, 2018, 2025 and 2026, Commission, IRD, FIUTT and NLCB pages, and the FY2024 to FY2026 Budget Statements. Corrected: the 2021 Act is partly in force (Parts I, II and X); members' clubs and bar amusement games do pay gaming taxes; the fixed-odds betting tax, lottery winnings tax, Finance Act 2025 lottery offences and the Commission's published licence fees and advertising guidance were added. Checker, 2026-09-23: bar amusement game tax and cap updated to the Finance Act 2026 (TT$3,125 a quarter, 33 games); pool betting duty goes to the Board of Inland Revenue, not the Betting Levy Board; the 2021 Act has eleven named licence categories, not nine, and Part X is Miscellaneous provisions.

advertising changed from absent to populated

Rebuilt from primary sources, 2026-09-23: the gazetted 2021 Act, the Gambling and Betting, Registration of Clubs, Liquor Licences, National Lotteries and Provisional Collection of Taxes Acts, LN 117 of 2017, the Finance Acts 2017, 2018, 2025 and 2026, Commission, IRD, FIUTT and NLCB pages, and the FY2024 to FY2026 Budget Statements. Corrected: the 2021 Act is partly in force (Parts I, II and X); members' clubs and bar amusement games do pay gaming taxes; the fixed-odds betting tax, lottery winnings tax, Finance Act 2025 lottery offences and the Commission's published licence fees and advertising guidance were added. Checker, 2026-09-23: bar amusement game tax and cap updated to the Finance Act 2026 (TT$3,125 a quarter, 33 games); pool betting duty goes to the Board of Inland Revenue, not the Betting Levy Board; the 2021 Act has eleven named licence categories, not nine, and Part X is Miscellaneous provisions.

payments changed from absent to populated

Rebuilt from primary sources, 2026-09-23: the gazetted 2021 Act, the Gambling and Betting, Registration of Clubs, Liquor Licences, National Lotteries and Provisional Collection of Taxes Acts, LN 117 of 2017, the Finance Acts 2017, 2018, 2025 and 2026, Commission, IRD, FIUTT and NLCB pages, and the FY2024 to FY2026 Budget Statements. Corrected: the 2021 Act is partly in force (Parts I, II and X); members' clubs and bar amusement games do pay gaming taxes; the fixed-odds betting tax, lottery winnings tax, Finance Act 2025 lottery offences and the Commission's published licence fees and advertising guidance were added. Checker, 2026-09-23: bar amusement game tax and cap updated to the Finance Act 2026 (TT$3,125 a quarter, 33 games); pool betting duty goes to the Board of Inland Revenue, not the Betting Levy Board; the 2021 Act has eleven named licence categories, not nine, and Part X is Miscellaneous provisions.

enforcement changed from absent to populated

Rebuilt from primary sources, 2026-09-23: the gazetted 2021 Act, the Gambling and Betting, Registration of Clubs, Liquor Licences, National Lotteries and Provisional Collection of Taxes Acts, LN 117 of 2017, the Finance Acts 2017, 2018, 2025 and 2026, Commission, IRD, FIUTT and NLCB pages, and the FY2024 to FY2026 Budget Statements. Corrected: the 2021 Act is partly in force (Parts I, II and X); members' clubs and bar amusement games do pay gaming taxes; the fixed-odds betting tax, lottery winnings tax, Finance Act 2025 lottery offences and the Commission's published licence fees and advertising guidance were added. Checker, 2026-09-23: bar amusement game tax and cap updated to the Finance Act 2026 (TT$3,125 a quarter, 33 games); pool betting duty goes to the Board of Inland Revenue, not the Betting Levy Board; the 2021 Act has eleven named licence categories, not nine, and Part X is Miscellaneous provisions.

editorial.summary, outlook, timeline, commonPitfalls, faq changed from previous to updated

Rebuilt from primary sources, 2026-09-23: the gazetted 2021 Act, the Gambling and Betting, Registration of Clubs, Liquor Licences, National Lotteries and Provisional Collection of Taxes Acts, LN 117 of 2017, the Finance Acts 2017, 2018, 2025 and 2026, Commission, IRD, FIUTT and NLCB pages, and the FY2024 to FY2026 Budget Statements. Corrected: the 2021 Act is partly in force (Parts I, II and X); members' clubs and bar amusement games do pay gaming taxes; the fixed-odds betting tax, lottery winnings tax, Finance Act 2025 lottery offences and the Commission's published licence fees and advertising guidance were added. Checker, 2026-09-23: bar amusement game tax and cap updated to the Finance Act 2026 (TT$3,125 a quarter, 33 games); pool betting duty goes to the Board of Inland Revenue, not the Betting Levy Board; the 2021 Act has eleven named licence categories, not nine, and Part X is Miscellaneous provisions.

sources changed from previous to updated

Rebuilt from primary sources, 2026-09-23: the gazetted 2021 Act, the Gambling and Betting, Registration of Clubs, Liquor Licences, National Lotteries and Provisional Collection of Taxes Acts, LN 117 of 2017, the Finance Acts 2017, 2018, 2025 and 2026, Commission, IRD, FIUTT and NLCB pages, and the FY2024 to FY2026 Budget Statements. Corrected: the 2021 Act is partly in force (Parts I, II and X); members' clubs and bar amusement games do pay gaming taxes; the fixed-odds betting tax, lottery winnings tax, Finance Act 2025 lottery offences and the Commission's published licence fees and advertising guidance were added. Checker, 2026-09-23: bar amusement game tax and cap updated to the Finance Act 2026 (TT$3,125 a quarter, 33 games); pool betting duty goes to the Board of Inland Revenue, not the Betting Levy Board; the 2021 Act has eleven named licence categories, not nine, and Part X is Miscellaneous provisions.

regulator changed from previous to updated

Full rebuild from primary sources, 2026-09-23: consolidated Laws 7258, 5738, 5602, 5651 (to Law 7590/2026), 6132, 1072, 2634, 5326 and 7338, Decree Law 320, Penal Code art. 228, the Spor Toto betting, horse racing, Milli Piyango online games and AML regulations, Presidential Circular 2025/18, Spor Toto pages, the Milli Piyango 2025 annual report, the Court of Accounts 2024 audit of Spor Toto and an Interior Ministry statement of 14 September 2026. Regulator corrected from BTK to Spor Toto, blocking now executed by the Cyber Security Presidency, online dealer licensing, gaming and winnings taxes, penalties, horse racing and lottery licence structure, 2024 betting sales and 2025 to 2026 enforcement data added; law firm guide replaced by primary texts.

statusMatrix changed from previous to updated

Full rebuild from primary sources, 2026-09-23: consolidated Laws 7258, 5738, 5602, 5651 (to Law 7590/2026), 6132, 1072, 2634, 5326 and 7338, Decree Law 320, Penal Code art. 228, the Spor Toto betting, horse racing, Milli Piyango online games and AML regulations, Presidential Circular 2025/18, Spor Toto pages, the Milli Piyango 2025 annual report, the Court of Accounts 2024 audit of Spor Toto and an Interior Ministry statement of 14 September 2026. Regulator corrected from BTK to Spor Toto, blocking now executed by the Cyber Security Presidency, online dealer licensing, gaming and winnings taxes, penalties, horse racing and lottery licence structure, 2024 betting sales and 2025 to 2026 enforcement data added; law firm guide replaced by primary texts.