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Regulatory Tracker

Online casino and betting licensing status, tax and recent changes across 28 jurisdictions. Last updated July 2026.

Online casino: RegulatedIn transitionMonopolyProhibited

Jurisdiction ↕	Online casino	Online betting	Tax	Region ↕
Alderney Alderney Gambling Control Commission (AGCC)	Regulated	Regulated	No gambling tax on GGR - only annual licence fees (Cat 1 tiered by turnover, Cat 2 flat fee); exact 2026 fee schedule unverified*unverified	Europe
Belgium Belgian Gaming Commission (Kansspelcommissie / Commission des jeux de hasard)	Regulated	Regulated	11% GGR regional tax on online games and betting (same rate in Walloon, Flemish and Brussels regions); non-deductible for income tax since 2024	Europe
Brazil Secretaria de Premios e Apostas (SPA), Ministerio da Fazenda	Regulated	Regulated	12% GGR (2025, Law 14,790/2023) + 15% player winnings tax; proposed rise to 18% failed (MP 1,303/2025 lapsed Oct 2025); instead phased rise to 13% from 2026, 15% by 2028	Latin America
Colombia Coljuegos (state monopoly administrator for games of chance)	Regulated	Regulated	15% GGR exploitation rights + 1% admin fee. Volatile extras: after a 2025 deposit VAT and a suspended GGR-VAT decree, a 16% GGR consumption tax applies since Mar 2026, still challenged	Latin America
Curacao Curacao Gaming Authority (CGA) - formerly Gaming Control Board (GCB), reconstituted under the LOK	Regulated	Regulated	No GGR/turnover tax on international online gaming; net-profit corporate tax (reported ~2%, unverified). Annual fees ~EUR 47,450 (B2C) / ~EUR 24,490 (B2B); application ~EUR 4,592*unverified	North America
Czech Republic Ministry of Finance of the Czech Republic (MFCR)	Regulated	Regulated	GGR tax: 35% on lotteries and technical games/casino slots; 30% on other games incl. odds betting and live games (raised from 23% on 1 Jan 2024)	Europe
Denmark Spillemyndigheden (Danish Gambling Authority)	Regulated	Regulated	28% GGR for online casino and betting (since 2021)	Europe
Finland National Police Board (Poliisihallitus) until end 2026; new Licensing and Supervisory Agency (Lupa- ja valvontavirasto) from 2027	In transition	In transition	Planned unified lottery tax of 22% GGR for both licensees and Veikkaus (per legal sources on the adopted act; official confirmation of the rate is unverified)*unverified	Europe
France Autorite Nationale des Jeux (ANJ)	Prohibited	Regulated	Heavy stake/GGR levies raised 1 Jul 2025: online sports betting ~59.3% of GGR (incl. 15% CSG), online poker 10% of GGR; new 15% tax on gambling advertising spend	Europe
Germany Joint Gambling Authority of the Federal States (GGL)	Regulated	Regulated	5.3% tax on stakes (not GGR) for virtual slots, online poker and sports betting; online table games taxed on GGR at state level	Europe
Gibraltar Gibraltar Gambling Commissioner / Gambling Division (HM Government of Gibraltar); licences issued by the Licensing Authority	Regulated	Regulated	Gambling duty 0.15% of GGY (gaming) or gross betting yield (betting), first GBP 100,000 exempt; B2B no duty; annual fees ~GBP 100k (B2C) / ~GBP 85k (B2B); unchanged by the new Act	Europe
Greece Hellenic Gaming Commission (HGC / EEEP)	Regulated	Regulated	35% GGR tax on all regulated online products (no reduced rates); player winnings taxed on a progressive per-session scale	Europe
Ireland Gambling Regulatory Authority of Ireland (GRAI)	In transition	In transition	Betting duty 2% on stakes (remote & retail); remote betting intermediary duty 25% on commission; future online-gaming taxation not yet set; planned industry levy (>= EUR 14m/yr)*unverified	Europe
Isle of Man Gambling Supervision Commission (GSC)	Regulated	Regulated	Online gambling duty tiered on GGY: 1.5% up to GBP 20m, 0.5% GBP 20-40m, 0.1% above GBP 40m; 0% corporate tax on gaming (standard 0% rate, unverified)*unverified	Europe
Italy Agenzia delle Dogane e dei Monopoli (ADM)	Regulated	Regulated	Online GGR tax raised to 24.5% (sports betting) and 25.5% (casino/other); plus 3% GGR regulatory fee and 0.2% responsible-gambling contribution (capped EUR 1m)	Europe
Malta Malta Gaming Authority (MGA)	Regulated	Regulated	5% gaming tax on GGR from Maltese players; plus compliance contribution (tiered by GGR and licence type) and annual fixed licence fee (typ. EUR 25,000 B2C); tier details unverified*unverified	Europe
Netherlands Kansspelautoriteit (KSA)	Regulated	Regulated	Gambling tax 34.2% GGR (from 1 Jan 2025) rising to 37.8% GGR (from 1 Jan 2026); plus ~1.95% KSA levy - effective burden near 40% GGR	Europe
Norway Lotteritilsynet (Norwegian Gambling Authority)	Monopoly	Monopoly	No GGR-based licence tax - monopoly surpluses are distributed to good causes; specific levy rates unverified*unverified	Europe
Ontario (Canada) Alcohol and Gaming Commission of Ontario (AGCO) - regulator; iGaming Ontario (iGO) - conduct-and-manage body	Regulated	Regulated	No fixed tax rate - operators pay a contractual revenue share of ~20% of gaming revenue to iGaming Ontario; Alberta (from launch): 20% GGR + CAD 50,000 application + CAD 150,000 annual fee	North America
Peru MINCETUR - Ministerio de Comercio Exterior y Turismo (DGJCMT)	Regulated	Regulated	12% special tax on net profit/GGR (monthly) + ISC excise: 1% on every stake since 1 Jul 2025 (was 0.3% from 20 Jan 2025) - turnover-based, so effective burden well above nominal	Latin America
Poland Ministry of Finance (Department of Gambling Market Regulation)	Monopoly	Regulated	Betting: 12% turnover tax (not GGR); player winnings tax reportedly rising from 10% to 15% in 2026; GGR switch discussed but not adopted*unverified	Europe
Portugal Servico de Regulacao e Inspecao de Jogos (SRIJ) - Turismo de Portugal	Regulated	Regulated	IEJO online gambling tax: 25% of GGR for online casino/games of chance; fixed-odds sports betting taxed at 8% of turnover (stakes)	Europe
Romania Oficiul National pentru Jocuri de Noroc (ONJN)	Regulated	Regulated	Under Law 141/2025 (from 1 Aug 2025): online authorisation tax raised 21% to 30% of GGR; land-based 23% GGR; flat annual B2C fee EUR 300,000; winnings withholding 4% from the first leu	Europe
Spain Direccion General de Ordenacion del Juego (DGOJ)	Regulated	Regulated	20% GGR for most online games (Law 13/2011); reduced ~10% in Ceuta and Melilla	Europe
Sweden Spelinspektionen (Swedish Gambling Authority)	Regulated	Regulated	22% GGR (raised from 18% on 1 Jul 2024)	Europe
United Arab Emirates General Commercial Gaming Regulatory Authority (GCGRA)	Regulated	Regulated	Unverified - the GCGRA has not published a gaming-specific tax or GGR levy; no verified public gaming tax rate as of July 2026*unverified	Middle East
United Kingdom Gambling Commission (UKGC)	Regulated	Regulated	Remote Gaming Duty rises 21% to 40% of GGY from 1 Apr 2026; General Betting Duty (remote) to 25% from Apr 2027 (UK horseracing stays 15%); plus statutory levy 0.1-1.1% GGY	Europe
United States No federal regulator - state-by-state; e.g. New Jersey DGE, Pennsylvania Gaming Control Board, Michigan Gaming Control Board	Regulated	Regulated	NJ: 19.75% on online casino and sports betting (since 1 Jul 2025); PA: 54% online slots, 16% table games, 36% sports betting; MI: iGaming 20-28% GGR, online sports betting 8.4%	North America

* Figures marked unverified are reported from secondary sources and pending confirmation. Each jurisdiction page lists its primary sources.

Frequently asked questions

What is the iGaming regulatory tracker?

A tool that maps online casino and betting licensing status, tax and recent regulatory changes across 28 jurisdictions.

How do I read the map?

Each jurisdiction is coloured by its online casino status — regulated, in transition, monopoly or prohibited. Select any jurisdiction for the full profile and sources.

Are the tax figures reliable?

Figures are verified where possible and dated; those relying on secondary sources are flagged as unverified and pending confirmation.

How many jurisdictions are covered?

The tracker currently covers 28 jurisdictions across Europe, North and Latin America and the Middle East, and is updated as regimes change.