Norway
Norway runs an exclusive-rights (enerettsmodell) monopoly model. Norsk Tipping, wholly state-owned under the Ministry of Culture, offers lotteries, sports betting, Keno, scratch cards and online casino-type games; Norsk Rikstoto, a foundation, runs horse-race totalisator betting. A single consolidated Gambling Act (Lov om pengespill / 'pengespilloven', adopted 18 March 2022, in force 1 January 2023) replaced the 1927 Totalisator Act, the 1992 Gaming Act and the 1995 Lottery Act and codifies the monopoly, with the Norwegian Gaming Authority (Lotteritilsynet, part of the Lottery and Foundation Authority) supervising. No private-operator or foreign licences are available; the Authority enforces against unlicensed offshore sites, and DNS-blocking powers were adopted by the Storting in May 2024 alongside existing payment-blocking. Operator surplus is not taxed as a gambling duty but distributed to sport, culture and voluntary/humanitarian organisations via the 'tippenokkelen' (tipping key). Minimum age is 18, and Norsk Tipping enforces mandatory identification and loss limits.
No gambling tax on private operators (none exist)
n/a - monopoly surplus to good causes
Norsk Tipping is exempt from ordinary income tax; its surplus is distributed via the 'tippenokkelen' (tipping key) to sport, culture and voluntary/humanitarian organisations rather than collected as a gambling duty.
New consolidated Gambling Act (pengespilloven) in force 1 January 2023, merging three earlier acts and codifying the exclusive-rights monopoly
Storting adopted DNS-blocking powers (May 2024) to reinforce the monopoly against offshore operators; ongoing EU/EEA scrutiny of the model
Not legal or tax advice. This is a teaching summary; confirm every figure against the primary regulator (Lotteritilsynet (Norwegian Gaming Authority)) before relying on it.