Ireland

Ireland is in the middle of a landmark regulatory transition. The Gambling Regulation Act 2024 established the Gambling Regulatory Authority of Ireland (GRAI), formally set up in March 2025, replacing a fragmented legacy regime with a modern licensing framework. Both online casino and betting are classed as in-transition: licences cover B2C betting, gaming and lottery (remote and in-person), B2B supply and charitable gambling, but the rollout is phased. The first licensing window for remote-betting and betting-intermediary licences ran from February to June 2026, with the first GRAI remote-betting licences issued from 1 July 2026; in-person betting follows later in 2026, and gaming, B2B and lottery licences arrive across 2027-2028. Online casino, previously tolerated in a grey area, will only be captured once the gaming-licence phase begins. Taxation currently follows the legacy model - betting duty of 2% on stakes for remote and retail, and a 25% remote betting intermediary duty on commission - while the future taxation of the online-gaming segment is not yet set and is flagged as unconfirmed; a planned industry levy of at least EUR 14m a year is also coming. For operators, Ireland is a market being built in real time: the licensing sequence, an inspection programme starting July 2026, and unresolved gaming-tax design are the key variables. Early movers must navigate a phased entry where certainty on casino rules and costs remains some way off.