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INSIGHTS

The moving parts — explained, and kept current.

iGaming’s rules shift constantly, and we are not a newsroom — we keep the record. Four ways in: In brief reads a fresh development in three lines; The Ledger logs every change the moment it is dated and sourced; Living data turns the datasets we maintain into the current state of play; and Data-essays walk one number back to what it actually means for you. No fabricated headlines.

35jurisdictions tracked
127changes on the record
8coming into force
2026latest logged
Annual reportThe State of iGaming 2026 — the regulatory year in data →Market status, the tax landscape and every 2026 rule change, computed from our own records.
THE LEDGER

The rules keep changing. We keep the record.

A living, dated, sourced record of every change we track — each linked to the profile it came from and the fundamentals it touches. Announced-but-not-yet-live changes are flagged coming into force and never shown as already in effect.
127 changes

Coming into force 8

Announced and cited, not yet in effect — a clean forward look no news feed keeps.

coming
Belgium

Phased advertising restrictions continue; sports-shirt/stadium sponsorship being phased out through 2025-2028.

coming
Belgium

Belgium: all sports shirt/jersey and sports sponsorship advertising banned from 1 January 2028.

coming
Finland

Gambling Act enters into force in full; licensed online betting and casino market opens; Veikkaus loses online exclusivity

coming

Remote General Betting Duty announced to rise from 15% to 25% from April 2027 (land-based, horse-racing and pool bets carved out at 15%)

coming
Spain

Cross-operator joint deposit limits take effect (Real Decreto 520/2026, published 25 June 2026): a national system aggregates a player deposits across all licensed operators, with default ceilings of EUR 700 per day, EUR 1,750 per week and EUR 3,300 per four-week period that the player can lower or raise

coming
Ireland

In-person betting licences begin; legacy permissions end

coming
Malta

Consolidated gaming-tax and VAT framework takes effect: the gaming tax and gaming-device levy are merged into a single gaming-tax structure classified by game type for operators serving Malta-based players, with clarified VAT treatment (published 1 April 2026)

coming

New remote 'deposit limit' requirements (RTS 12) take effect, extended from 30 June 2026: operators must offer a gross deposit limit based solely on money paid in, reserve the term 'deposit limit' for that form, and give it at least equal prominence to other financial limits

2026 27

Regulatory
Brazil

SPA opened a 45-day public consultation (27 July to 9 September 2026, via Brasil Participativo) on a draft ordinance setting the rules and conditions for authorising commercial fixed-odds betting operations.

Regulatory

Evolution Malta Holding Ltd fined GBP 4.75m by the Gambling Commission for supplying online games to unlicensed businesses

Regulatory
Brazil

Advertising ordinance (Portaria SPA/MF no 1.964, published 10 July 2026) took effect: every fixed-odds betting advert must carry a rotating harm warning occupying at least 10% of its area, misleading and specialist-endorsement ads are barred, and advertising aimed at under-18s is deemed abusive

Regulatory
Brazil

Beneficiaries of federal debt-relief programmes (Novo Desenrola Brasil, Desenrola Adimplentes, Fies Empreendedor) barred from fixed-odds betting, with operators required to block their registration (Portaria SPA/MF no 2.066 and Instrucao Normativa MF no 21, 13 July 2026)

Regulatory

Gambling Commission set out a staged rollout of Financial Risk Assessments: Stage 1 (largest operators) triggers at GBP 5,000 net deposit in 24 hours for over-25s (GBP 2,500 for under-25s), with intended final thresholds of GBP 1,000 in 24 hours or GBP 3,000 in 90 days, assessed frictionlessly via credit reference agencies - announced, start date to be confirmed

Advertising
Brazil

Brazil standardised ad-warning messages (≥10% of the ad) effective 3 July 2026 (SPA/MF Ordinance 1,964/2026).

Regulatory
Connecticut

Online casino tax rises from 18% to 20% in the sixth year after launch (~late 2026) per PA 21-23 section 17

Regulatory
Germany

GGL intensified enforcement against unlicensed operators (IP and payment blocking); ongoing industry and political debate over the 5.3% turnover tax and strict deposit/stake limits pushing players toward the illegal market, alongside a scheduled evaluation of the GlüStV 2021 regime.

Regulatory
Gibraltar

UK Remote Gaming Duty rising to 40% (1 April 2026) is a major pressure on Gibraltar operators serving the British market

Regulatory
Ireland

First remote betting licences issued

Regulatory
Netherlands

Gaming tax rose to 34.2% on 1 Jan 2025 and to 37.8% on 1 Jan 2026; both increases took effect as enacted despite industry pressure to pause or reverse them.

Regulatory
Nevada

Online casino (slots/table games) still not authorized; would require new legislation

Regulatory
Portugal

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

Regulatory
South Africa

NGB issued Remote Gambling Server compliance notices and sought monitoring/blocking solutions to detect and block illegal online gambling

Regulatory
Sweden

Spelinspektionen measured channelisation of the competitive market at 84% for 2025 (down from 85% for 2024), on licensed turnover of SEK 28.2bn

Regulatory

Remote Gaming Duty raised from 21% to 40% effective 1 April 2026 (Autumn Budget 2025); Bingo Duty abolished April 2026

Regulatory

HB 4397 / HB 4398 propose raising the iGaming and sports-betting tax to 25% — in House committee, not enacted.

Regulatory

Petfre (Gibraltar) Ltd fined GBP 900,000 by the Gambling Commission for social-responsibility failures

Regulatory

Stakelogic BV fined GBP 122,835 by the Gambling Commission for responsible product-design standard breaches

Regulatory
Pennsylvania

PGCB levied consent-agreement fines totalling USD 180,000 at its monthly meeting, mostly iGaming-related: Greenwood Gaming (betParx) USD 40,000 for underage floor access and USD 40,000 over unlicensed staff with access to iGaming patrons data, and Wind Creek Bethlehem USD 50,000 for KYC failures enabling fraudulent iGaming withdrawals

Regulatory
Sweden

Expanded ban on gambling on credit took effect: the prohibition now covers all forms of deferred payment - including credit cards, invoices, buy-now-pay-later and loans from relatives - across all licensed operators and gambling intermediaries

Regulatory
Germany

GGL set out its position on the 2021 State Treaty evaluation, describing the ~77% online-gambling channelisation rate as scientifically confirmed; the states final evaluation report is expected by end-2026

Regulatory
Malta

MGA set out its 2026 supervisory priorities: cash and cash-equivalent controls, crypto-asset use, sports-integrity and athlete betting, and the quality of ADR reporting

Regulatory
Finland

National Police Board begins accepting online gambling licence applications (partial entry into force)

Regulatory
Isle of Man

GSC published the Island's first dedicated gambling-sector money-laundering national risk assessment, rating overall risk 'Medium High' (updating the 2020 assessment), ahead of the 2026 Moneyval inspection

Regulatory
Ireland

GRAI opened B2C remote (online) betting licence applications

Regulatory
Netherlands

New licensing policy rules (Beleidsregels vergunningverlening Koa 2026) took effect: applicants must submit an exit plan for rapid repayment of player funds on wind-down and a Wwft (AML) risk analysis, face tighter restrictions on holding player funds, and can be refused on a trustworthiness ground for non-compliance with Dutch court rulings

2025 36

Advertising

UK CAP Code extended from 1 September 2025 to cover non-paid social, influencers and overseas operators' UK-facing marketing.

Regulatory
Alderney

AGCC continued to update its fee schedule and enhance AML and technical/testing standards

Regulatory
Alderney

UK-facing operators licensed in Alderney still require a UK Gambling Commission licence and pay UK duties on GB customers (UK Remote Gaming Duty rose to 40% on 1 April 2026)

Regulatory
Australia

Government considering the 2023 Murphy inquiry ('You win some, you lose more') recommendations, including a phased ban on gambling advertising — response pending

Regulatory
Brazil

Regulated market live; SPA and courts pursuing blocking of unlicensed operators; ongoing debate over advertising and a possible higher tax

Regulatory
Brazil

Complementary Law 224/2025 (sanctioned 26 Dec 2025) raised the operator GGR tax to 13% (2026), 14% (2027) and 15% (from 2028), adding a social-security contribution on top of the original 12% earmark.

Advertising
Brazil

Brazil: only SPA/MF-authorised operators on .bet.br domains may advertise from 1 January 2025.

Regulatory
Colombia

Temporary 19% VAT on online gambling: taxed player deposits 14 Feb–31 Dec 2025 (Decree 0175/2025, upheld by Constitutional Court C-431/2025); a January 2026 emergency decree moved the 19% VAT to GGR for 2026, now under constitutional challenge.

Regulatory
Curaçao

Curaçao LOK: new National Ordinance for Games of Chance in force 24 Dec 2024; direct CGA licensing replacing the master/sub-licence model; old sub-licences expired in 2025 and the transition (portals, migration, detailed rules) is ongoing — high volatility.

Regulatory
Czechia

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

Regulatory
Denmark

New B2B game-supplier licensing requirement and updated game-certification programme took effect 1 January 2025; revised Executive Orders for betting and online casino issued June 2025.

Regulatory
Finland

Finnish Parliament passed the new Gambling Act in December 2025, confirming a 22% GGR tax and market opening

Regulatory
France

Government proposal to legalise online casino (2025 Budget) withdrawn after opposition from land-based casinos; online casino stays prohibited.

Regulatory
France

The 2025 Social Security Financing Act raised GGR levies from 1 July 2025 (online sports betting to ~59.3%, poker to a flat 10%, horse-race betting to ~52.9%) and added a 15% tax on operators' advertising spend.

Regulatory
Gibraltar

Gambling Act 2025 in force 1 October 2025, replacing the 2005 Act: new B2C/B2B/GOSS licence categories, substance requirements, empowered Commissioner and Appeals Tribunal; a new tiered fee schedule (up to £200,000 for the largest operators) and codes of practice

Standards

ISO/IEC 27001:2022 fully replaced the 2013 edition — certifications had to migrate by October 2025.

Regulatory
Italy

Public tender for new nine-year online concessions (€7M entry fee) under D.Lgs 41/2024 expected to proceed; each concession limited to a capped number of skins/domains.

Regulatory
Italy

2025 Budget Law raised the online betting tax to ~24.5% and online gaming/casino/poker/bingo to ~25.5% of GGR (up from 24% and 25%).

Regulatory
Malta

MGA continued tightening AML and player-protection technical/reporting requirements amid ongoing EU pressure over cross-border licensing

Regulatory
New Jersey

Effective 1 July 2025, NJ raised the tax on online casino GGR from 15% to 19.75% (and internet sports wagering from 13% to 19.75%, DFS from 10.5% to 19.75%) via the FY2026 budget bill A5803; Gov. Murphy had initially sought 25%.

Regulatory
New Jersey

New Jersey moved to restrict/ban unlicensed sweepstakes ('social casino') operators offering casino-style play.

Regulatory

iGO continued as an independent agency (12 May 2025) under the iGaming Ontario Act, 2024, ending its subsidiary relationship with the AGCO; national single-event/interprovincial questions continue to develop.

Regulatory
Pennsylvania

PGCB reported record annual gaming revenue with interactive gaming (iGaming) continuing strong growth; the 54% online-slots / 16% table-games iGaming tax rates were unchanged.

Regulatory
Pennsylvania

Continued legislative debate over taxing and regulating unlicensed 'skill games' and possible future online-tax changes, but iGaming rates remained as set as of 2026.

Regulatory
Philippines

Rapid growth of domestic online e-Games prompting tighter advertising and responsible-gaming restrictions amid public concern

Regulatory
Philippines

Planned privatisation of PAGCOR's own casino operations advancing, aiming to resolve the operator/regulator conflict

Regulatory
Romania

Authorization tax ~30% of GGR (min ~EUR 480,000) from 1 Aug 2025; self-exclusion register procedure (Order 79/2025) effective 17 June 2025

Regulatory
South Africa

Online betting revenue surged, overtaking casinos, intensifying calls to regulate interactive gambling

Regulatory
South Africa

National Gambling Amendment Bill / Remote Gambling Bill proposals under discussion to create a national interactive-gambling framework — not yet enacted

Regulatory
Spain

Safer-gambling rules under RD 176/2023 (intensive-player monitoring, mandatory limits) in force and being enforced.

Regulatory
Sweden

Updated annual supervision fees (around SEK 264,000 per licence) applied from 1 January 2025.

Regulatory
Sweden

Continued focus on channelisation and measures against unlicensed/offshore operators targeting Swedish consumers.

Regulatory

Statutory levy on operators (0.1%-1.1% of GGY; 1.1% for remote) commenced 6 April 2025; financial-risk / affordability checks being piloted under the 2023 White Paper

Player safety

UK statutory RG levy came into force on 6 April 2025 (0.1%–1.1% of GGY, banded by sector).

Standards

51 of the 64 new PCI DSS v4.x requirements became mandatory on 31 March 2025 (current v4.0.1).

Player safety

UK 'light-touch' financial-risk checks began 28 February 2025 (>£150 net loss in 30 days).

2024 18

Advertising
Australia

Australia banned online betting with credit cards from June 2024; seven rotating RG taglines mandatory since 30 March 2023.

Regulatory
Belgium

Minimum gambling age for betting and casino products raised to 21, effective 1 September 2024.

Regulatory
Brazil

SPA issued implementing ordinances (portarias) and granted the first federal authorisations for a 1 Jan 2025 start

Regulatory
Czechia

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%

Regulatory
Delaware

Rush Street/BetRivers relaunched online casino and launched mobile sports betting (January 2024)

Advertising

Undisclosed paid content and fake reviews brought under the UK DMCC Act 2024.

AML

EU AML package adopted May–June 2024 (AMLR 2024/1624, AMLD6 2024/1640, AMLA 2024/1620, seated in Frankfurt).

Regulatory
Ireland

Gambling Regulation Act 2024 signed into law, establishing the GRAI

Regulatory
Isle of Man

GSC adopted an updated enforcement policy (June 2024) emphasising civil penalties and public disclosures; increased enforcement activity since.

Regulatory
Norway

Storting adopted DNS-blocking powers (May 2024) to reinforce the monopoly against offshore operators; ongoing EU/EEA scrutiny of the model

Regulatory
Philippines

President Marcos banned all POGOs (July 2024); operations to cease by 31 December 2024

Regulatory
Rhode Island

Online casino launched 1 March 2024 via Bally's - the newest US iCasino state at launch

Regulatory
Romania

GEO 80/2024 and related measures tightened local-presence and B2B compliance obligations

Regulatory
Spain

Constitutional Court (April 2024) annulled parts of advertising decree RD 958/2020, easing some sponsorship/advertising restrictions.

Advertising
Spain

Spain: April 2024 Supreme Court ruling 527/2024 partially annulled parts of Royal Decree 958/2020.

Regulatory
Sweden

Gambling tax raised from 18% to 22% of gross gambling revenue effective 1 July 2024; industry (BOS) warned it could pressure channelisation toward unlicensed operators.

Standards

WLA-SCS:2024 edition published (October 2024).

AML

UK domestic PEPs recalibrated to a lower-risk baseline than foreign PEPs from 10 January 2024.

2023 17

Player safety

ROFUS onsite betting-shop identity checks introduced from 1 October 2023.

AML

UK crypto Travel Rule in force from 1 September 2023 (MLR Amendment (No. 2) Regulations 2022).

Regulatory
Australia

BetStop national self-exclusion register launched; customer pre-verification ('customer ID') requirements strengthened

Advertising
Belgium

Belgium near-total gambling-ad ban effective 1 July 2023 (Royal Decree 27 Feb 2023); stadium ads banned from 2025.

Regulatory
Brazil

Law 14.790/2023 enacted (30 Dec 2023), setting the 'Bets' framework, 12% GGR tax and R$30m fee

Regulatory
Colombia

Tax reform (Ley 2277 of 2022) and subsequent debate over applying VAT to online gambling

Regulatory
Finland

Government launched the reform to move from Veikkaus monopoly to a partial licensing system (October 2023)

Labs
iTech Labs

iTech Labs acquired by GLI Group in May 2023 (continues under its own brand).

Enforcement

Combined penalty for AML and social-responsibility failures, including weak source-of-funds triggers and controls

Regulatory
Malta

Bill 55 (Gaming Act amendment) shields MGA licensees from enforcement in Malta of certain foreign judgments contrary to Malta's regime — controversial with other EU states

Advertising
Netherlands

Netherlands untargeted gambling-ad ban in force 1 July 2023; sports sponsorship fully phased out by 1 July 2025.

Regulatory
Norway

New consolidated Gambling Act (pengespilloven) in force 1 January 2023, merging three earlier acts and codifying the exclusive-rights monopoly

Player safety

OASIS brought under the new federal regulator GGL from 1 January 2023 (GlüStV 2021).

Regulatory
Rhode Island

iGaming authorized (R.I. Gen. Laws 42-61.2)

Regulatory
Romania

GEO 82/2023 overhauled the regime: higher fees, GGR-based authorization tax, larger guarantees and enforcement/blacklist measures

AML

UK DAML reporting threshold raised from £250 to £1,000 (January 2023).

Enforcement

Record UK settlement for widespread anti-money-laundering and social-responsibility failings across the group's brands

2022 4

Advertising

UK CAP/BCAP 'strong appeal' to under-18s test in force from 1 October 2022.

Enforcement
888 UK LimitedUKGC · £9.4m

AML and social-responsibility failings, including letting customers deposit up to £40,000 before source-of-funds checks

Enforcement

Then-largest UKGC penalty for AML and social-responsibility failures across online and land-based businesses

Enforcement
Online Amusement Solution LimitedFIAU (Malta) · €386,567

One of Malta's largest gaming AML fines, for breaches of the Prevention of Money Laundering Act following a 2019 inspection

2021 3

Regulatory
Connecticut

PA 21-23 enacted; online casino and online sports betting launched 19 October 2021

Regulatory
Greece

First cohort of permanent online licences awarded; HGC continues tightening advertising, player-protection and self-exclusion rules

Regulatory
Michigan

Online casino and online sports betting launched 22 January 2021

2020 2

Player safety

Single Customer View originated from a 2020 Gambling Commission challenge (ICO regulatory sandbox).

Player safety
GAMSTOP

GAMSTOP registration became mandatory for GB-licensed operators on 31 March 2020.

2019 5

Advertising

UK whistle-to-whistle betting-ad ban effective 1 August 2019.

Standards

FIPS 140-3 approved March 2019, effective September 2019 (replaced FIPS 140-2).

Regulatory
Greece

Law 4635/2019 overhauled online gambling: permanent 7-year Type 1 (betting, EUR 3m) and Type 2 (other games, EUR 2m) licences and a 35% GGR tax

Regulatory
Michigan

Lawful Internet Gaming Act (PA 152) and Lawful Sports Betting Act (PA 149) enacted

Regulatory

Lottery Interactive Wagering Act (art. 22E) enacted; online casino launched July 2020

2018 2

Advertising
Italy

Italy Dignity Decree gambling-ad ban from 14 July 2018; sponsorship ban from 1 January 2019.

Regulatory

Lottery Sports Wagering Act (art. 22D); retail and online sports betting launched

2017 1

Regulatory
Australia

Interactive Gambling Amendment Act closed the in-play 'click-to-call' loophole and enabled ISP blocking of illegal offshore sites

2016 1

Regulatory
Colombia

Acuerdo 04 of 2016 regulated online games; first operators live 2017

2013 2

Regulatory
Delaware

Online casino and poker launched under the 2012 Gaming Competitiveness Act

Regulatory
Nevada

Interactive online poker launched under AB 114 (Ultimate Poker Apr 2013; WSOP.com Sep 2013)

2010 1

Labs
GLI

GLI acquired Technical Systems Testing (TST) in 2010 to build its interactive/iGaming testing arm.