The global licensing map.
35 jurisdiction profiles — every tax base, headline rate and licence term dated and cited. Compare jurisdictions side by side →Teaching summaries. Every figure carries a last-verified date and a primary-source citation. Gambling regimes change fast — always confirm against the primary regulator. Not legal or tax advice.
- Category 1 eGambling Licence — organisation/management of gambling and the player relationship (registration, funds)
- Category 2 eGambling Licence — operation of the gambling platform and transactions (B2B / back-office)
- Temporary eGambling Licence
- Core Services Associate Certificate
- Category 1 / Category 2 Associate Certificates
- Key Individual Certificate
- Hosting Certificate
| Jurisdiction | Tax base | Headline rate | Licence term | Status | Last verified |
|---|---|---|---|---|---|
| United Kingdom UKGC | Gross gambling yield / gross gaming profits (stakes received minus winnings paid) | 40% Remote Gaming Duty (from 1 April 2026; previously 21%) | Open-ended (no fixed term; annual fees payable) | Regulated | 2026-08-08 |
| Belgium Gaming Commission | Gross gaming revenue (gross margin), levied regionally | 11% of gross gaming revenue on online games and online betting - uniform across the three Regions | Varies by class (e.g. casino A: 15 years; arcade B and betting F1: 9 years); online '+' licences run concurrently with the underlying land-based licence. | Regulated | 2026-08-07 |
| Czechia MF CR | Gross gaming revenue (bets received minus winnings paid out) | 30% general / 35% technical games | Basic permit up to 6 years; municipal land-based venue permits up to 3 years | Regulated | 2026-08-09 |
| France ANJ | Gross gaming revenue (GGR / produit brut des jeux) | Public levies on GGR (from 1 Jul 2025): ~59.3% online sports betting, 10% online poker, ~52.9% horse-race betting; + 15% tax on advertising spend | ANJ approval (agrément) granted for 5 years, renewable. | Partial | 2026-08-07 |
| Germany GGL | Turnover / stakes (NOT GGR) | 5.3% of stakes on virtual slots, online poker and sports betting | 5 years (fixed term for online licences) | Regulated | 2026-08-08 |
| Greece HGC (EEEP) | Gross gaming revenue (GGR) - stakes received minus winnings paid | 35% of GGR | 7 years (extendable for an equal period on application before expiry) | Regulated | 2026-08-09 |
| Ireland GRAI | Turnover (betting duty); GRAI licence fees tiered by GGR | Betting duty 2% of turnover + 25% of betting-exchange commission (Revenue); GRAI licence fees now live, tiered by GGR | Licences are granted for a defined, renewable period under the 2024 Act; the phased rollout began with remote-betting licences issued from 1 July 2026. | Transition | 2026-08-07 |
| Italy ADM | Gross gaming revenue (GGR) | ~24.5% GGR (online sports/virtual betting); ~25.5% GGR (online games/casino, poker, bingo) | Nine years, non-renewable (new online concessions under the 2024 reorganisation; legacy concessions extended pending the tender). | Regulated | 2026-08-07 |
| Malta MGA | Gaming revenue (GGR) from Malta-based players only | 5% gaming tax | 10 years | Regulated | 2026-08-08 |
| Netherlands KSA | GGR | 37.8% of GGR (kansspelbelasting), in force since 1 January 2026 | Up to 5 years | Regulated | 2026-08-08 |
| Portugal SRIJ | Turnover (sports betting) / GGR (casino games) | 8% of turnover (fixed-odds sports betting); 25% of GGR (online casino & pari-mutuel horse); P2P poker/betting commissions 35% | 3 years, renewable for successive 3-year periods. | Regulated | 2026-08-07 |
| Romania ONJN | Gross gaming revenue (GGR) for the annual authorization tax; participation fees (turnover) for the monthly charge | 30% of GGR authorisation tax (from 1 Aug 2025), min €480,000/yr | Licence granted for 10 years; the authorization to operate is renewed annually | Regulated | 2026-08-07 |
| Spain DGOJ | Gross gaming revenue (GGR) | 20% of GGR | General licences granted for up to 10 years, renewable for equal periods; singular licences operate within a general licence. | Regulated | 2026-08-08 |
| Denmark Spillemyndigheden | GGR | 28% of GGR (online betting and online casino) | Up to 5 years (restricted licences 1 year) | Regulated | 2026-08-07 |
| Finland Poliisihallitus | Gross gaming revenue (GGR) for licensees; lottery tax for Veikkaus | 22% GGR gambling tax on licensed online operators (from 2027); Veikkaus pays 12% lottery tax on retained monopoly products | Proposed up to 5 years (from 2027) with annual review; currently an open-ended statutory monopoly | Transition | 2026-08-07 |
| Norway Lotteritilsynet | No gambling tax on private operators (none exist) | n/a - monopoly surplus to good causes | n/a (statutory monopoly; no fixed-term operator licences) | Partial | 2026-08-09 |
| Sweden SGA | gross gambling revenue (stakes minus payouts, per calendar month) | 22% of GGR (raised from 18% on 1 July 2024) | Up to 5 years (renewable). | Regulated | 2026-08-08 |
| Gibraltar GGD | Gross profits / gaming yield (stakes minus winnings) | 0.15% gaming duty | Annual (renewable) | Regulated | 2026-08-07 |
| Alderney AGCC | None — no gaming duty on gross gaming revenue | 0% gaming tax | Ongoing, subject to annual fees and renewal (reviewed yearly) | Regulated | 2026-08-09 |
| Isle of Man GSC | GGY | 1.5% / 0.5% / 0.1% tiered on gross gaming yield | 5 years | Regulated | 2026-08-08 |
| Curaçao CGA | Net profit (corporate income tax) | ~2% effective corporate income tax; 0% gaming tax on GGR | Up to 5 years (transitional/provisional licences shorter) | Transition | 2026-08-07 |
| Connecticut DCP | Gross gaming revenue (GGR) | Online casino 18% (rises to 20%); online sports betting 13.75% | Operator and service-provider licences renew annually; underlying master wagering agreements run 10 years (2021-2031) with a 5-year renewal option | Regulated | 2026-08-09 |
| Delaware DE Lottery | Net internet gaming revenue (state revenue-share model) | Not a flat operator tax - statutory revenue-share; the State retains the largest share (~56% of online GGR to the General Fund per industry reporting) | N/A (state-operated; multi-year vendor contract) | Regulated | 2026-08-09 |
| Michigan MGCB | Adjusted gross receipts (AGR) | Online casino 20-28% graduated (AGR); online sports betting 8.4% | 5 years (renewable) | Regulated | 2026-08-07 |
| Nevada NGCB | Gross gaming revenue (GGR) | 6.75% state GGR tax (tiered) - applies to sports betting and online poker | Interactive gaming licence 2 years (renewable); non-restricted gaming licences renew annually | Partial | 2026-08-09 |
| New Jersey DGE | internet gross gaming revenue (online GGR) | 19.75% online GGR (from 1 July 2025; previously 15%) | Casino, CSIE, sports-wagering and key-employee licences are valid 5 years; internet gaming permits carry annual renewal fees. | Regulated | 2026-08-07 |
| Pennsylvania PGCB | interactive (online) gross gaming revenue | 54% online slots; 16% online table games & poker | Interactive gaming certificate valid 5 years from issuance, renewable. | Regulated | 2026-08-08 |
| Rhode Island RI Lottery | Net online gaming revenue (state revenue-share model) | Online slots: state 61%; online table games: state 15.5%; online sports betting: state 51% | N/A (state-operated; statutory vendor arrangement with Bally's and IGT) | Regulated | 2026-08-09 |
| West Virginia WV Lottery | Adjusted gross revenue / gross sports wagering receipts | Online casino 15%; online sports betting 10% | 5 years (renewable) | Regulated | 2026-08-09 |
| Ontario (Canada) AGCO | Revenue share (gaming revenue / GGR) | ~20% of gaming revenue to iGO (contractual revenue share, not a tax) | AGCO registration: 2-year term (renewable); iGO operating agreement is ongoing | Regulated | 2026-08-07 |
| Brazil SPA/MF | Gross gaming revenue (turnover minus prizes paid, minus income tax withheld on prizes) | 13% of GGR (2026), rising to 14% (2027) and 15% (2028 onwards) | 5 years (renewable) | Regulated | 2026-08-08 |
| Colombia Coljuegos | Gross revenue / gaming win ('ingresos brutos' minus prizes paid) | 15% derechos de explotación on GGR + 1% administration charge — plus a temporary 19% VAT on online gambling (deposit-based in 2025, moved to GGR for 2026 by emergency decree; contested) | Up to 5 years (concession contract, renewable) | Regulated | 2026-08-07 |
| Australia ACMA | Net wagering revenue (state point-of-consumption tax) | Point-of-consumption tax ~15%–25% of net wagering revenue (varies by state/territory) | Set by each state/territory (Northern Territory sports bookmaker licences commonly issued for multi-year terms) | Partial | 2026-08-07 |
| Philippines PAGCOR | Gross gaming revenue + franchise tax | PAGCOR regulatory fees ~25-30% of GGR (domestic online/e-Games) + 5% franchise tax in lieu of other taxes | Varies by product; PIGO authority is tied to the operator's land-based casino licence (renewable) | Regulated | 2026-08-07 |
| South Africa NGB | Gross gambling revenue (provincial gambling taxes/levies) | Provincial taxes on GGR - bookmakers ~6.5% average (roughly 6-9% band); casinos ~10-15% | Set by each provincial board (commonly ongoing subject to annual fees; some fixed terms) | Partial | 2026-08-09 |
Europe (EU)· 12
Belgium
Belgian Gaming Commission (Kansspelcommissie / Commission des jeux de hasard) · Gaming CommissionGaming Commission regime where online licences must attach to a land-based licence; minimum age 21, a near-total ad ban and regional taxes.
Czechia
Ministry of Finance of the Czech Republic (Ministerstvo financi) · MF CRA regulated market under the 2016 Gambling Act: the Ministry of Finance grants operator 'basic permits', municipalities license land-based venues, and gaming is taxed on GGR.
France
Autorité Nationale des Jeux · ANJPartial online-gambling market: sports betting, horse-race betting and poker are licensed by the ANJ, but online casino and slots remain prohibited.
Germany
Gemeinsame Glücksspielbehörde der Länder · GGLGermany's 2021 Interstate Treaty created a nationwide online licensing regime in which sports betting, virtual slots and online poker are taxed at 5.3% of stakes (turnover), not of gross gaming revenue.
Greece
Hellenic Gaming Commission · HGC (EEEP)A fully regulated point-of-consumption market: the Hellenic Gaming Commission issues 7-year online licences and the State takes 35% of gross gaming revenue.
Ireland
Gambling Regulatory Authority of Ireland · GRAINew unified regime under the 2024 Act and the GRAI, transitioning into force with watershed advertising limits and an inducement ban.
Italy
Agenzia delle Dogane e dei Monopoli · ADMNationally-licensed online gambling under ADM, taxed on GGR, mid-reform via the 2024 remote-gaming reorganisation and subject to a total advertising ban.
Malta
Malta Gaming Authority · MGAThe leading EU licensing hub: a single Gaming Act issues 10-year B2C and B2B licences with a low 5% gaming tax charged only on revenue from Malta-based players.
Netherlands
Kansspelautoriteit · KSAThe Netherlands opened a licensed online gambling market in October 2021 under the KOA Act, with the gaming tax on GGR raised to 34.2% in 2025 and set to rise again in 2026.
Portugal
Serviço de Regulação e Inspeção de Jogos (Turismo de Portugal) · SRIJOnline gambling licensed by the SRIJ under the 2015 RJO, with sports betting taxed on turnover and casino games on GGR.
Romania
Oficiul National pentru Jocuri de Noroc (National Gambling Office) · ONJNA licensed remote market run by ONJN, reshaped by 2023-2025 reforms that sharply raised fees and taxes and imposed a Romanian local-presence requirement.
Spain
Dirección General de Ordenación del Juego · DGOJState-level, point-of-consumption online gambling regime under Ley 13/2011, licensed by the DGOJ with GGR-based taxation and strict advertising limits.
Nordics· 4
Denmark
Spillemyndigheden (Danish Gambling Authority) · SpillemyndighedenDenmark runs a licensed online gambling market overseen by Spillemyndigheden, with online betting and casino taxed at 28% of gross gaming revenue.
Finland
National Police Board - Gambling Administration (Poliisihallitus / Arpajaishallinto) · PoliisihallitusA state monopoly (Veikkaus) opening up: Finland will license online betting and casino from 2026-2027, ending Veikkaus's exclusive online rights.
Norway
Lotteritilsynet (Norwegian Gaming Authority) · LotteritilsynetA closed state-monopoly (exclusive-rights) market: only Norsk Tipping and Norsk Rikstoto may offer gambling - there are no licences for private operators.
Sweden
Spelinspektionen (Swedish Gambling Authority) · SGASweden re-regulated its gambling market in 2019 under a multi-licence system overseen by Spelinspektionen, with strict responsible-gambling and 'one bonus' rules.
Europe (British Overseas Territory)· 1
Offshore (British Isles)· 2
Alderney
Alderney Gambling Control Commission · AGCCA respected offshore Channel Islands B2B/B2C hub: the AGCC issues eGambling licences with no tax on gaming revenue, funded instead by fixed and banded annual fees.
Isle of Man
Gambling Supervision Commission · GSCA long-established, low-tax British Isles hub that licenses online gambling operators under the Online Gambling Regulation Act 2001.
North America (US state)· 8
Connecticut
Connecticut Department of Consumer Protection - Gaming Division · DCPFull online gambling: online casino AND online sports betting legal since 19 Oct 2021, but online casino is limited to the two tribes; the CT Lottery may offer online sports only.
Delaware
Delaware Lottery (Delaware State Lottery Office) · DE LotteryFull online gambling under a state-run monopoly: online casino, online poker and online sports betting operated by the Delaware Lottery, with Rush Street/BetRivers as platform since 2024.
Michigan
Michigan Gaming Control Board · MGCBFull online gambling: internet casino AND internet sports betting both legal, live since 22 Jan 2021, tethered to Detroit commercial and tribal casinos and regulated by the MGCB.
Nevada
Nevada Gaming Control Board · NGCBOnline POKER and mobile sports betting are legal, but online CASINO (slots/table games) is NOT authorized; mobile accounts require in-person registration at a sportsbook.
New Jersey
Division of Gaming Enforcement · DGENew Jersey runs a regulated online casino (iGaming) market in which every operator must be tethered to a licensed Atlantic City casino.
Pennsylvania
Pennsylvania Gaming Control Board · PGCBPennsylvania regulates online casino gaming through the PGCB, with a notably high tax on online slots and mandatory partnership with a land-based casino.
Rhode Island
Rhode Island Lottery · RI LotteryFull online gambling under a state-run monopoly: online casino launched March 2024 via Bally's (one of the newest iCasino states), plus online sports betting run by the RI Lottery.
West Virginia
West Virginia Lottery Commission · WV LotteryFull online gambling: online casino (iGaming) AND online sports betting both legal, run through the state's five casinos and regulated by the West Virginia Lottery.
Latin America· 2
Brazil
Secretaria de Prêmios e Apostas (Ministério da Fazenda) · SPA/MFLatin America's largest new regulated market: the federal 'Bets' regime for online betting and iGaming went live on 1 January 2025 under Law 14.790/2023, overseen by the SPA.
Colombia
Coljuegos — Empresa Industrial y Comercial del Estado Administradora del Monopolio Rentístico de los Juegos de Suerte y Azar · ColjuegosLatin America's first regulated online market: since 2016 Coljuegos has licensed online casino and betting under the state gaming monopoly, channelling a 15% gross-revenue levy to public health.
Asia-Pacific· 2
Australia
Australian Communications and Media Authority · ACMAOnline casino and in-play betting are prohibited under the Interactive Gambling Act 2001; only pre-match online sports/race wagering is legal, licensed at state/territory level (mainly the NT).
Philippines
Philippine Amusement and Gaming Corporation · PAGCORUnusually, PAGCOR is both national gaming regulator and casino operator; it licenses domestic online gaming (PIGO/e-Games), while the offshore POGO licences were banned from end-2024.