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Online gambling is governed by the Legal Regime for Online Gambling and Betting (Regime Jurídico dos Jogos e Apostas Online, RJO), approved by Decreto-Lei n.º 66/2015, and supervised by the SRIJ, a body within Turismo de Portugal. The SRIJ licenses fixed-odds and pool sports and horse-race betting, banked and non-banked casino games (roulette, banca francesa, blackjack, poker, slots) and bingo to operators serving players on .pt sites. Licences run for three years, require certified gaming systems and a bank guarantee. A special online gaming tax (Imposto Especial de Jogo Online, IEJO) applies: fixed-odds sports betting is taxed on the amount wagered (turnover), while games of fortune and chance are taxed on gross gaming revenue. The SRIJ publishes quarterly market statistics and maintains the national self-exclusion register.

Tax

Turnover (sports betting) / GGR (casino games)

8%-16% of turnover (sports betting); ~15%-30% of GGR (casino games)

Fixed-odds sports and horse betting are taxed on amounts wagered: 8% up to €30m annual turnover and 16% above. Games of fortune and chance are taxed on GGR on a progressive scale (approx. 15%-30%); the exact casino GGR brackets are medium-confidence and should be verified against the RJO annex.

Key facts
Licence term3 years, renewable for successive 3-year periods.
Regime since2015
Key-person licencesApplicants must be companies (established in the EEA) with adequate share capital and a bank guarantee; directors must be of good repute and the gaming system must be certified by the SRIJ.
Self-exclusionSRIJ national self-exclusion register (autoexclusão)Centralised register of self-excluded and banned players, applying across all licensed operators.
ID and age checksMinimum age 18; mandatory registration and KYCPlayers must register and be identity-verified before playing.
Domain requirement.pt offering via a Portuguese-licensed platformOperators must channel Portuguese players through their licensed .pt technical platform.
AdvertisingRegulated responsible-advertising rulesAdvertising must be responsible, cannot target minors and must carry player-protection messaging.
Licence types
Fixed-odds sports bettingPool (mutual) sports bettingHorse-race betting (fixed-odds and pool)Games of fortune and chance — roulette / banca francesa / baccaratBlackjackSlot machines (máquinas)Poker (banked and non-banked)Bingo
Fees
Licence fee and guaranteeInitial licence fee plus a bank guarantee (caução)Amounts are set per game type by the SRIJ; a guarantee covering player funds and tax is required.
Change-watch
2026

Ongoing operator pressure to switch the turnover-based sports-betting tax to a GGR base; no change enacted as of verification (medium confidence).

Related terms
ggrhandlepoint of consumptionkycself exclusionchannelisation
Sources
SRIJ — Serviço de Regulação e Inspeção de Jogos (official site)srij.turismodeportugal.pt
DRE — Decreto-Lei n.º 66/2015 (Regime Jurídico dos Jogos e Apostas Online)dre.pt

Not legal or tax advice. This is a teaching summary; confirm every figure against the primary regulator (Serviço de Regulação e Inspeção de Jogos (Turismo de Portugal)) before relying on it.

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