Greece

Greece's framework is Law 4002/2011, substantially reformed by Law 4635/2019, which replaced the earlier interim arrangements with a permanent online-licensing system (first permanent licences awarded 2020-2021). The Hellenic Gaming Commission (HGC, formerly EEEP) issues two B2C online licence types — Type 1 for online betting and Type 2 for other online games of chance (casino, poker, bingo and RNG games) — plus B2B suitability licences for game suppliers/manufacturers and affiliates. Any operator serving Greek-resident players must hold an HGC licence. The State takes 35% of gross gaming revenue (30% on horse-race betting), and player winnings are separately taxed. Land-based casinos and OPAP's numerical-lottery/betting concessions sit under distinct regimes. Minimum age for casino, poker, bingo and betting is 21.

How the regime binds operators: point-of-consumption licensing under statute

Greece regulates online gambling on a point-of-consumption basis. The framework began with Law 4002/2011, whose transitional regime was replaced by permanent online licensing under Law 4635/2019, which recast Article 45 of Law 4002/2011. The Hellenic Gaming Commission (HGC/EEEP), an independent administrative authority, licenses and supervises the market. Two B2C online licence classes bind operators: Type 1 (online betting) and Type 2 (other online games — casino, poker, bingo, RNG). Software suppliers and affiliates must additionally hold separate suitability certification. Eighteen companies currently hold Type 1 and/or Type 2 licences, and only listed, licensed sites may lawfully target Greek players.

Getting and keeping a licence: fees, fit-and-proper screening and ongoing duties

To enter, an applicant pays a non-refundable participation fee of EUR 10,000 and then the licence fee — EUR 3,000,000 for Type 1 or EUR 2,000,000 for Type 2 — for a seven-year term extendable for an equal period. Fit-and-proper screening covers the corporate applicant (an EU/EEA-established company meeting minimum-capital, tax and social-security clearance and a clean record) together with its beneficial owners and managers. Once live, operators must run certified technical platforms, transmit play and financial data to HGC systems, meet anti-money-laundering duties, segregate player funds and keep records available for inspection; breaches can trigger sanction or revocation.

Player protection in practice: segregation, self-exclusion and a register still under construction

Licensed operators must keep segregated player accounts and offer responsible-gambling controls including deposit limits, participation-time limits and self-exclusion. For national self-exclusion, a player can request Universal Indefinite Self-Exclusion either operator-by-operator or centrally through the HGC, submitting a gov.gr-authenticated declaration; the Commission then relays it to all licensed operators across online gambling, OPAP PLAY/VLTs and land-based casinos. Crucially, a Unified Register of Excluded Players (UREP) that would make exclusion automatic across every operator is still under development, so cover is not yet seamless. Excluded players must not be sent any commercial communication.

Charges explained: a 35% GGR levy stacked on licence and entry fees

Greece charges the operator on gross gaming revenue (GGR) — stakes retained after paying out winnings. The State takes 35% of GGR on online betting and online games of chance, and 30% on horse-race betting. That GGR levy is separate from, and stacks on top of, the one-off licence fee (EUR 3,000,000 for Type 1 or EUR 2,000,000 for Type 2, buying a seven-year term) and the EUR 10,000 non-refundable participation fee paid to enter the process. Ordinary corporate income tax applies at company level as well. Player winnings are taxed separately on a progressive scale, a burden that falls on the player rather than the operator.

Enforcement posture and what's changing: the Blacklist, blocking and pending reform

Enforcement centres on the HGC Blacklist of unlicensed providers: its publication is sufficient official basis for internet service providers to cut Greek access and for credit and payment institutions to halt transactions with listed operators, and entries remain for at least one year (Decision 51/3/26.04.2013). The list has grown large — the HGC's market page shows over 14,000 entries — yet reach is uneven: the Commission estimates roughly 800,000 people, about 10% of players, still used unlicensed sites in 2024. The HGC also inspects licensees and can fine or revoke. No sweeping legislative overhaul is under way, though the government is exploring targeted reforms and the promised Unified Register remains to be completed.

Tax

Key facts

Licence types

Fees

Change-watch

Sources (5)