Ireland
⚠ Some figures here are still settling — medium confidence. Verify against the primary regulator before relying on them.
Ireland is standing up a modern, unified gambling regime under the Gambling Regulation Act 2024 (enacted 25 October 2024), which established the Gambling Regulatory Authority of Ireland (GRAI) to replace a fragmented system of court and revenue permits. The GRAI, formally established in 2025, will license business-to-consumer betting, gaming and lottery, plus business-to-business suppliers and charitable gambling, on a phased basis. The Act introduces a watershed advertising ban, prohibitions on inducements such as free bets, a National Gambling Exclusion Register and a Social Impact Fund financed by operator contributions. Much of the framework is being commenced through secondary regulations, so licensing and detailed obligations were still coming into force at the time of verification, and several figures remain to be finalised.
Turnover (existing betting duty); licensing fees to be set
Betting duty 2% of turnover (Revenue); GRAI fees TBD
The GRAI does not set gambling tax; the existing 2% betting duty on stakes (and 25% on betting-exchange commissions) is collected by Revenue. New turnover-based licensing fees and a Social Impact Contribution are being set under the 2024 Act (medium confidence; regime not fully in force).
GRAI formally established (2025); phased licensing rollout beginning with B2C betting and gaming, then lottery and B2B.
Advertising/inducement bans, National Gambling Exclusion Register and Social Impact Fund being commenced via regulations; many obligations not yet fully in force (medium confidence).
Not legal or tax advice. This is a teaching summary; confirm every figure against the primary regulator (Gambling Regulatory Authority of Ireland) before relying on it.