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, 27 run a fully regulated market, 3 are mid-transition and 5 are only partially regulated. The direction of travel is unmistakable: 10 of today’s regimes began in the last five years and 18 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 | Regulated | 2025 |
| 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 33 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
27 dated changes this year, of 127 on the record.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.
Evolution Malta Holding Ltd fined GBP 4.75m by the Gambling Commission for supplying online games to unlicensed businesses
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
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)
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
Online casino tax rises from 18% to 20% in the sixth year after launch (~late 2026) per PA 21-23 section 17
The full, filterable record — every change, dated and sourced — lives in The Ledger.
Coming into force
8 changes already dated but not yet live.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
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)
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 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 9 August 2026 · maintained by Vadym Zelinskyi.