Czechia

Ministry of Finance of the Czech Republic (Ministerstvo financi) (MF CR) ↗Regulatedsince 2017verified 2026-08-03

The Gambling Act No. 186/2016 Coll. (in force 1 January 2017), together with gambling-tax Act No. 187/2016 Coll., governs the Czech market. The Ministry of Finance issues the operator-level 'basic permit' for each game type (lotteries, odds betting and totalisator, technical games, live games and bingo), while municipalities separately license land-based venues; only EU/EEA-established operators meeting integrity, ownership-transparency and financial requirements may be authorised. Tax is charged on gross gaming revenue: a 30% general rate (raised from 23% by the 2024 consolidation package) and a 35% rate for technical games (slot machines and online RNG), with a minimum per-position tax on technical games; corporate income tax applies on top. The Ministry runs the national Register of Excluded Persons (RVO). Minimum age is 18.

Tax

Gross gaming revenue (bets received minus winnings paid out)

30% general / 35% technical games

23% general rate raised to 30% from 1 January 2024 (consolidation package); technical games (land-based and online) taxed at 35% with a minimum tax per gaming position. Corporate income tax is separate.

Key facts

Licence termBasic permit up to 6 years; municipal land-based venue permits up to 3 years

Regime since2017

Key-person licencesNo separate personal licence; the operator must be an EU/EEA-established company meeting integrity, ownership-transparency and financial requirements, with beneficial owners disclosed and vetted.

Player funds & registered accountmandatory registered player accountidentified play with self-set deposit/loss/time limits

National self-exclusionRegister of Excluded Persons (RVO)Rejstrik fyzickych osob vyloucenych z ucasti na hazardnich hrach, Ministry-run since 2021; covers online and land-based

Age & identity verificationminimum age 18; ID via registered accountverification before play

Advertisingadvertising restrictions and warningsno targeting of minors; mandatory responsible-gambling messaging

Automatic exclusionpersons in insolvency or on certain benefits excludedflagged automatically into the RVO register

Licence types

Basic permit (Ministry of Finance) - required per game typeLotteryOdds betting (fixed-odds) and totalisatorTechnical games (slot machines; online RNG)Live games (casino table games)BingoRaffles and small-scale tournaments (notification)

Fees

Basic permit administrative feeadministrative fee per applicationset by the schedule of administrative fees; scales by game type

Municipal venue permitlocal, municipality-setland-based venues licensed and taxed locally

Minimum tax per gaming positionfixed CZK amount per technical-game positionfloor applying regardless of GGR (technical games)

Change-watch

2024

2024 consolidation package raised the general gambling-tax rate from 23% to 30% (effective 1 Jan 2024) and increased the minimum per-machine tax; technical games remain at 35%

2025

Ministry of Finance continues maintaining the illegal-gambling blocklist (IP and payment blocking) and updating player-protection rules

Sources

Ministry of Finance of the Czech Republic (Ministerstvo financi)mfcr.gov.cz

PwC Worldwide Tax Summaries - Czech Republic: Other taxes (gambling tax)taxsummaries.pwc.com

Gambling Act No. 186/2016 Coll. (Zakon o hazardnich hrach)zakonyprolidi.cz

Not legal or tax advice. This is a teaching summary; confirm every figure against the primary regulator (Ministry of Finance of the Czech Republic (Ministerstvo financi)) before relying on it.

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