The State of iGaming 2026
The regulatory year in data. Every figure below is computed from our own maintained, primary-sourced records — market status, tax and rule changes across 35 jurisdictions — so this is a reading of the rules, not a market-size forecast. Non-promotional. 18+.The regulatory map
Where each tracked market sits — and how fast the map is filling in.Of the 35 jurisdictions we track, 26 run a fully regulated market, 3 are mid-transition, 5 are only partially regulated and 1 has banned the market it used to license. The direction of travel is unmistakable: 9 of today’s regimes began in the last five years and 17 in the last ten, against a field whose oldest licensing framework dates to 1983. Regulation is the norm now, not the exception — but “regulated” spans everything from open licensing to state monopolies and near-total prohibition.
| South Africa | Partial | 2004 |
| Australia | Partial | 2001 |
| Philippines | Regulated | 1983 |
| Gibraltar | Regulated | 2025 |
| Belgium | Regulated | 1999 |
| Czechia | Regulated | 2017 |
| France | Partial | 2010 |
| Germany | Regulated | 2021 |
| Greece | Regulated | 2011 |
| Ireland | Transitioning | 2024 |
| Italy | Regulated | 2011 |
| Malta | Regulated | 2018 |
| Netherlands | Regulated | 2021 |
| Portugal | Regulated | 2015 |
| Romania | Regulated | 2015 |
| Spain | Regulated | 2011 |
| Brazil | Prohibited | 2025; prohibited from 25 Sep 2026 (MP 1.394) |
| Colombia | Regulated | 2016 |
| Denmark | Regulated | 2012 |
| Finland | Transitioning | 2017 |
| Norway | Partial | 2023 |
| Sweden | Regulated | 2019 |
| Ontario (Canada) | Regulated | 2022 |
| Connecticut | Regulated | 2021 |
| Delaware | Regulated | 2013 |
| Michigan | Regulated | 2021 |
| Nevada | Partial | 2013 |
| New Jersey | Regulated | 2013 |
| Pennsylvania | Regulated | 2017 |
| Rhode Island | Regulated | 2019 |
| West Virginia | Regulated | 2018 |
| Alderney | Regulated | 2000 |
| Isle of Man | Regulated | 2001 |
| Curaçao | Transitioning | 2024 (LOK); offshore licensing since 1996 |
| United Kingdom | Regulated | 2007 |
The tax landscape
What the state takes, market by market.Across the 32 markets with a numeric headline rate, the median tax on gross gaming revenue is 20%, but the spread is enormous — from 0.1% (Gibraltar) to 61% (Rhode Island). The headline number rarely tells the whole story: several regimes stack a turnover levy, licence fees and local taxes on top, and a handful tax stakes rather than revenue, which bites far harder than the percentage suggests.
Bars are coloured by tax base. Heights are not directly comparable across colours — a rate on turnover and a rate on GGR measure different things. That non-comparability is the point.
What changed in 2026
37 dated changes this year, of 136 on the record.Revised gaming-tax and VAT frameworks take effect under L.N. 84 and 86 of 2026 (published 1 April 2026): the gaming tax and the separate charge on gaming devices are merged into a single gaming tax classified by game type for players in Malta, and the VAT exemption for gambling is recast
Gaming tax on revenue from players in Malta is now 15% for Type 1 (casino/RNG) games and 10% for Types 2 to 4, in place of the flat 5% (L.N. 84 of 2026); a 5% rate applies to controlled gaming premises and junkets, and B2B suppliers broadcasting from a studio pay a fixed EUR 3,000 a year
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
Nationwide ban on fixed-odds betting (Medida Provisória no 1.394, signed and published in an extra edition of the DOU on 25 September 2026 and in force that day) prohibits operating, offering and advertising sports betting and online games in Brazil, including from abroad: new deposits are barred at once, licensed sites and apps must go offline 10 days after publication, all federal and state authorisations end 30 days after publication without refund of the federal R$30 million grant fee, and betting payments, advertising and sponsorship are banned; the measure lapses unless Congress converts it into law (first deadline 23 November 2026)
Targetlocal Ltd (trading as Ken Howell's Sports Betting, kenhowells.com) had its combined remote operating licence (no 000422-R-336567-002; casino, sports betting, virtual event betting) suspended by the Gambling Commission for anti-money-laundering failings, with a section 116 licence review opened; customers may still access accounts and withdraw funds
Gambling Commission published Industry Statistics for April 2025 to March 2026: total GB GGY GBP 17.5bn (+4.4%), remote casino, betting and bingo GBP 8.3bn (+6.9%) of which online slots GBP 4.8bn, land-based GBP 4.9bn (+1.1%); 2,154 licensed operators and 8,081 licensed premises at 31 March 2026
The full, filterable record — every change, dated and sourced — lives in The Ledger.
Coming into force
7 changes already dated but not yet live.In-person betting licences begin; legacy permissions end
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
Gambling Commission confirmed new Gaming Machine Technical Standards for land-based machines on 30 September 2026: new category A and B machines must offer limit setting and show net position and elapsed time, and new category A, B and C machines may not celebrate returns at or below the stake or let customers speed up a result; a new session definition applies from 30 March 2027, most changes from 30 June 2027 and staff alerts from 3 October 2028, and existing machines are largely exempt
Gambling Act enters into force in full; licensed online betting and casino market opens; Veikkaus loses online exclusivity
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%)
Phased advertising restrictions continue; sports-shirt/stadium sponsorship being phased out through 2025-2028.
Belgium: all sports shirt/jersey and sports sponsorship advertising banned from 1 January 2028.
The number the industry rarely leads with
Why the rules exist — the cited prevalence of gambling harm.All figures on this page are our editorial reading of primary sources, dated and linked. See the full set on the statistics page. This is not investment or legal advice, and the tax and status figures are teaching summaries — always confirm against the named regulator before you rely on them.
The rules keep changing. We keep the record.
A short, cited email when the rules change — and next year’s State of iGaming in your inbox first. Independent, 18+, no hype.A short, cited email when the rules change — and one fundamental worth understanding. Independent, no hype, unsubscribe anytime.
Computed from iGamer’s maintained records · figures as of 1 October 2026 · maintained by Vadym Zelinskyi.