Official fees, tax and capital for ten licences, side by side

The Gibraltar Gambling Act 2025 came into force on 1 October 2025 with activity-based licensing and a six-month transition from the 2005 Act regime.

From 1 October 2025 · Corroborated

• HM Government of Gibraltar — Gambling Division regulator
• HM Government of Gibraltar — Finance & gaming regulations regulator

The Landsverordening op de Kansspelen (LOK) came fully into force on 24 December 2024, replacing master/sub-licences with direct CGA licences.

From 24 December 2024 · Corroborated

• Ministry of Finance Curaçao — Gaming reform (LOK) ministry
• Curaçao Gaming Authority regulator

The Gibraltar Gambling Act 2025 came into force on 1 October 2025 with activity-based licensing and a six-month transition from the 2005 Act regime.

From 1 October 2025 · Corroborated

• HM Government of Gibraltar — Gambling Division regulator
• HM Government of Gibraltar — Finance & gaming regulations regulator

The Landsverordening op de Kansspelen (LOK) came fully into force on 24 December 2024, replacing master/sub-licences with direct CGA licences.

From 24 December 2024 · Corroborated

• Ministry of Finance Curaçao — Gaming reform (LOK) ministry
• Curaçao Gaming Authority regulator

The one-off application fee is EUR 5,000, flat, and is not split between a gaming service licence and a critical gaming supply licence (Gaming Licence Fees Regulations, S.L. 583.03, Fourth Schedule).

From 1 August 2018 · Officially verified

• Gaming Licence Fees Regulations (Subsidiary Legislation 583.03), including the First Schedule compliance-contribution table and the Fourth Schedule fees statute

Every Isle of Man online gambling licence type carries a GBP 5,250 application fee under the schedule effective 6 July 2023.

From 6 July 2023 · Corroborated

• Appleby — Guide to Gambling Law in the Isle of Man 2026 law-firm
• Gambling Supervision Commission — Online gambling licence (licence types) regulator

A Category 1 or 2 eGambling licence costs GBP 17,500 for a first year with no prior gambling activity, under the AGCC schedule effective 1 April 2015.

From 1 April 2015 · Officially verified

• AGCC — Regulation framework: Fees (schedule effective 1 April 2015) regulator

A Category 1 or 2 eGambling licence costs GBP 35,000 for the first year for other new applications, under the AGCC schedule effective 1 April 2015.

From 1 April 2015 · Officially verified

• AGCC — Regulation framework: Fees (schedule effective 1 April 2015) regulator

The CGA application fee is EUR 4,592 per licence application, B2C or B2B, plus EUR 150 for each Ultimate Beneficial Owner and EUR 2,551 for each listed UBO (LOK art. 5.18(1)-(2)). Payable before processing starts; non-refundable.

From 24 December 2024 · Officially verified

• Landsverordening op de kansspelen (LOK), P.B. 2024, no. 157 — official sworn English translation statute
• CGA — License Fees under the National Ordinance on Games of Chance (LOK), Version 2.0, 15 October 2025 regulator

The state fee for an activity licence for games of chance is EUR 47,940.

From 1 January 2020 · Officially verified

• Estonian Tax and Customs Board — Applying for permits (activity licence, operating permit, state fees, share capital, deadlines) regulator

The state fee for an operating permit (including a remote gambling operating permit) is EUR 3,200 per permit; a lottery operating permit is EUR 640.

From 1 January 2020 · Officially verified

• Estonian Tax and Customs Board — Applying for permits (activity licence, operating permit, state fees, share capital, deadlines) regulator

The tasa for applying for a licence is EUR 10,000 per licence, general or singular, and EUR 100 per authorisation (Ley 13/2011 art. 49.5 d); advisers quote an indexed EUR 10,615.20 in 2025.

From 29 May 2011 · Corroborated

• Ley 13/2011, de 27 de mayo, de regulación del juego — consolidated text (BOE-A-2011-9280, last updated 31 December 2022) statute
• Chambers Global Practice Guides — Gaming Law 2025: Spain (Asensi Abogados, updated 25 November 2025) law-firm
• AZARplus — La Tercera Convocatoria de Licencias de juego Online, explicada desde un enfoque práctico (Patricia Lalanda, Loyra Abogados; 19 December 2017) law-firm

Statutory base amount on the BOE consolidated text. Budget laws may index fixed tasas; Chambers (Asensi, Nov 2025) quotes EUR 10,615.20. The DGOJ tasas page was unreachable on 2026-09-15.

Registration in the Registro General de Licencias de Juego costs EUR 2,500 per entry (art. 49.5 c); advisers quote an indexed EUR 2,653.81.

From 29 May 2011 · Corroborated

• Ley 13/2011, de 27 de mayo, de regulación del juego — consolidated text (BOE-A-2011-9280, last updated 31 December 2022) statute
• Chambers Global Practice Guides — Gaming Law 2025: Spain (Asensi Abogados, updated 25 November 2025) law-firm

The tasa for the technical conformity report of the gaming system is EUR 38,000 as a statutory minimum (art. 49.5 b); one report has been accepted for several general licences on the same system, and advisers quote an indexed EUR 40,337.76.

From 29 May 2011 · Corroborated

• Ley 13/2011, de 27 de mayo, de regulación del juego — consolidated text (BOE-A-2011-9280, last updated 31 December 2022) statute
• AZARplus — La Tercera Convocatoria de Licencias de juego Online, explicada desde un enfoque práctico (Patricia Lalanda, Loyra Abogados; 19 December 2017) law-firm
• Chambers Global Practice Guides — Gaming Law 2025: Spain (Asensi Abogados, updated 25 November 2025) law-firm

This is the figure most guides mislabel as the "general licence application fee".

Administrative fees per licence application are reported by advisers at EUR 3,500 for documentation analysis and EUR 10,500 for licence issuance (Class 1 and Class 2 alike), plus EUR 250 per request for the integration or recertification of online games.

From 6 October 2023 · Corroborated

• Chambers Global Practice Guides — Gaming Law 2025: Romania (WH Simion & Partners, updated 25 November 2025) law-firm
• ICLG — Gambling Laws and Regulations 2026: Romania (NNDKP, 8 December 2025) law-firm
• CMS Expert Guide to gambling laws in CEE — Romania (18 February 2026) law-firm
• Oficiul Național pentru Jocuri de Noroc (ONJN) — regulator website regulator

Four adviser sources agree; the ONJN forms and FAQ pages could not be fetched. Our old page said EUR 12,400 with no source.

The fee for a Class A or Class B bookmaker's licence is EUR 30,000 for one year or EUR 45,000 for two years, payable on application by bank transfer; if the licence is refused the fee is refunded less 25% (Betting (Payable Fees) Regulations R.A.A. 84/2019; Betting Law s.30-31).

From 19 April 2019 · Officially verified

• National Betting Authority — Fees (Betting (Payable Fees) Regulations R.A.A. 84/2019, s.30-31) regulator
• National Betting Authority — Frequently asked questions (requirements, tax, contribution, fees, procedure, refunds) regulator

Issuing and maintaining an online betting licence carries a two-component state fee whose one-off component is BGN 400,000, paid into the NRA account before the licence certificate is issued (art. 30(4) and art. 30(10), as amended with effect from 1 January 2024).

From 1 January 2024 · Officially verified

• Закон за хазарта (Bulgarian Gambling Act), consolidated text including the amendments of State Gazette issue 69 of 2026 in force 1 August 2026 statute

About EUR 204,517 at the irrevocable rate of 1.95583. The Act still denominates this fee in leva after Bulgaria adopted the euro on 1 January 2026.

The annual licence fee for a B2C gaming service licence is EUR 25,000, reduced to EUR 10,000 where the licence covers only a Type 4 gaming service (S.L. 583.03).

From 1 August 2018 · Officially verified

• Gaming Licence Fees Regulations (Subsidiary Legislation 583.03), including the First Schedule compliance-contribution table and the Fourth Schedule fees statute

The Full (B2C) licence annual fee is GBP 36,750 under the schedule effective 6 July 2023.

From 6 July 2023 · Corroborated

• Appleby — Guide to Gambling Law in the Isle of Man 2026 law-firm
• Gambling Supervision Commission — Online gambling licence (licence types) regulator

Category 1 renewal is banded by annual gambling yield: GBP 35,000 under GBP 500k; 60,000 (500k-1m); 80,000 (1m-5m); 130,000 (5m-7.5m); 200,000 (7.5m-20m); 290,000 (20m-30m); 400,000 over GBP 30m.

From 1 April 2015 · Officially verified

• AGCC — Regulation framework: Fees (schedule effective 1 April 2015) regulator

A B2C Gaming License costs EUR 47,450 a year: EUR 22,960 supervisory fee to the CGA plus EUR 24,490 licence fee to the National Treasury (LOK art. 5.19(3)-(4)), invoiced separately, due within 14 days of grant pro rata and then by 15 January each year (art. 6.1(3)).

From 24 December 2024 · Officially verified

• Landsverordening op de kansspelen (LOK), P.B. 2024, no. 157 — official sworn English translation statute
• CGA — License Fees under the National Ordinance on Games of Chance (LOK), Version 2.0, 15 October 2025 regulator

The Class 1 licence tax for a remote gambling operator with a direct contract with the player is EUR 300,000 a year (OUG 77/2009 annex, pt 1 I J, as set by OUG 82/2023 from 6 October 2023).

From 6 October 2023 · Officially verified

• OUG 77/2009 — consolidated text of 28 June 2024 (Portal Legislativ): annex I licence fees, art. 29(8) guarantees statute
• Chambers Global Practice Guides — Gaming Law 2025: Romania (WH Simion & Partners, updated 25 November 2025) law-firm

Before October 2023 the licence tax was turnover-banded (EUR 15,600 to 312,000; Chambers). Our old page said EUR 500,000, which is the responsible-gambling contribution, not the licence.

Class 1 remote gambling licensees pay an annual responsible-gambling contribution of EUR 500,000 to the ONJN (art. 10(4) i, as amended by OUG 82/2023); the contribution is a budget claim enforceable on ONJN notification.

From 6 October 2023 · Officially verified

• OUG 77/2009 privind organizarea și exploatarea jocurilor de noroc — consolidated text of 25 February 2026 (Portal Legislativ) statute
• Chambers Global Practice Guides — Gaming Law 2025: Romania (WH Simion & Partners, updated 25 November 2025) law-firm

Every licensee owes an annual social-responsibility contribution for each licence: BGN 60,000 for online betting, BGN 20,000 for casino games and BGN 10,000 for all other gambling games, at the amounts set by State Gazette issue 42 of 2024 in force 19 September 2024. It is declared and paid by 31 March, or within 30 days of a licence granted later in the year, goes into the NRA budget and is transferred 50/50 to the Ministry of Youth and Sports and the Ministry of Health, which funds treatment of gambling addiction and prevention; non-payment is a ground for revoking the licence (art. 10a, art. 86(1)(14)).

From 19 September 2024 · Officially verified

• Закон за хазарта (Bulgarian Gambling Act), consolidated text including the amendments of State Gazette issue 69 of 2026 in force 1 August 2026 statute

About EUR 30,677 at the irrevocable rate. Advisers still quote the pre-September-2024 figure of BGN 50,000.

Gaming tax was charged at 5% under the Gaming Tax Regulations (S.L. 583.10) on revenue from players physically present in Malta, and not on worldwide revenue, until 30 September 2026.

From 1 August 2018 until 1 October 2026 · Officially verified

• Gaming Tax Regulations (Subsidiary Legislation 583.10) statute

The compliance contribution for a Type 1 gaming service runs from a minimum of EUR 15,000 to a maximum of EUR 375,000 a year, at rates declining from 1.25% to 0.40% as revenue rises (S.L. 583.03, First Schedule). It is payable to the Authority as licence-fee revenue and does not fund any player-compensation scheme.

From 1 August 2018 · Officially verified

• Gaming Licence Fees Regulations (Subsidiary Legislation 583.03), including the First Schedule compliance-contribution table and the Fourth Schedule fees statute

Widely and wrongly reported as a flat 5% of GGR; the 5% figure is the separate gaming tax.

Gambling Duty (Gambling Duty Act 2012) is 1.5% of gross gaming yield up to GBP 20m, 0.5% on GBP 20m-40m and 0.1% above GBP 40m; pool betting 15%.

From 1 January 2012 · Officially verified

• Isle of Man Government — Gambling Duty (Customs and Excise) tax-authority
• Appleby — Guide to Gambling Law in the Isle of Man 2026 law-firm

Alderney charges no gaming duty and no VAT on gambling yield; the banded licence fee is the only regulator charge.

From 1 April 2015 · Corroborated

• AGCC — Regulation framework: Fees (schedule effective 1 April 2015) regulator
• Alderney eGambling — Frequently asked questions other

The LOK levies no gaming tax on revenue: its only charges are application and processing fees and a flat annual licence fee (arts 5.18-5.19). General Curaçao tax law is outside the LOK and is not covered by this claim.

From 24 December 2024 · Officially verified

• Landsverordening op de kansspelen (LOK), P.B. 2024, no. 157 — official sworn English translation statute

From 1 March 2026 remote gambling (games of chance and games of skill), toto and tournaments are taxed at a uniform 5.5% of the amount received from bets or fees, less prizes; the tax is declared and paid monthly by the 15th.

From 1 March 2026 · Officially verified

• Estonian Tax and Customs Board — Gambling tax (rates 2025 and 2026, deadlines; page updated 06.01.2026) tax-authority
• iGaming Business — Estonia gambling operators forward over €1.4m after tax error (20 March 2026) press

The state gaming tax (Impuesto sobre actividades de juego, art. 48.7) is 20% of net income (stakes less prizes paid) for pool, fixed-odds and exchange betting, other games (casino, slots, poker, bingo), contests and raffles; 22% of gross stakes for state sports pools; 10% of prize value for promotional random draws. It is declared quarterly.

From 29 May 2011 · Officially verified

• Ley 13/2011, de 27 de mayo, de regulación del juego — consolidated text (BOE-A-2011-9280, last updated 31 December 2022) statute

Licensed operators pay a regulatory levy of 0.75 per mille (0.075%) of gross operating income, defined as the total amounts staked (for exchange betting, the players' winnings); it accrues on 31 December and is paid in January, with 25% earmarked for anti-fraud and safer-gambling work (art. 49.2 f, 49.5 f).

From 29 May 2011 · Officially verified

• Ley 13/2011, de 27 de mayo, de regulación del juego — consolidated text (BOE-A-2011-9280, last updated 31 December 2022) statute
• Loyra Abogados — El otro impuesto sobre el juego online (the art. 49.2 f regulatory levy: accrual, payment, base) law-firm

Base is stakes, not GGR. Competitors publish 1% of GGR, 0.5-1%, 0.075% of GGR and 0.00075% of wagers; all four are wrong on base, rate or both.

From 1 August 2025 the annual authorisation tax for Class 1 (and Class 3) remote gambling is 30% of gambling revenue as defined in art. 1^1, and not less than EUR 480,000 a year (Law 141/2025 art. LXII pt 22, amending annex pt 1 II J); authorisations already running were recalculated for the remaining period.

From 1 August 2025 · Officially verified

• Legea nr. 141/2025 privind unele măsuri fiscal-bugetare (Monitorul Oficial nr. 699, 25 July 2025) — art. LXII amending OUG 77/2009 (ANAF PDF) statute
• RTPR — Schimbări semnificative în legislația privind jocurile de noroc (Law 141/2025 client alert) law-firm
• Chambers Global Practice Guides — Gaming Law 2025: Romania (WH Simion & Partners, updated 25 November 2025) law-firm

The calculator applies the 30% rate; the EUR 480,000 floor is stated in the label and article, not computed.

Since 1 January 2019 online gambling organisers pay a monthly tax of 2% of the total participation fees (player deposits) collected in the month, declared and paid by the 25th of the following month (OUG 114/2018 art. 53); a constitutional challenge was rejected in October 2025.

From 1 January 2019 · Officially verified

• OUG 114/2018 — art. 53: monthly 2% tax on participation fees collected by online gambling organisers, from 1 January 2019 (consolidated, Portal Legislativ) statute
• CMS Expert Guide to gambling laws in CEE — Romania (18 February 2026) law-firm
• ICLG — Gambling Laws and Regulations 2026: Romania (NNDKP, 8 December 2025) law-firm

Omitted by most licence guides. Base is deposits, so it is not computable from a GGR input.

Betting tax is 10% of net revenue from betting (amounts received from players less winnings paid, per accounting period), collected by the NBA for the Republic's Consolidated Fund and paid by the end of the month after each accounting period (s.74(2), s.75; Directive 14.2025.v2).

From 19 April 2019 · Officially verified

• The Betting Law of 2019 (L.37(I)/2019) — English text published by the National Betting Authority statute
• NBA Directive 14.2025.v2 — Calculation and Payment of Betting Tax and Contribution (Class A and B): 15% of net revenue = 10% tax + 4% contribution + 1% contribution regulator
• National Betting Authority — Quarterly financial results and quantitative data (Q1 2015 to Q1 2026) regulator

The Betting (Amendment) Law N.162(I)/2024, published 30 December 2024, raised the contribution in s.74(3) from 3% to 5% of net revenue: 4% to the Cyprus Sports Organisation (3% to the football federation for clubs and academies, 1% to other team-sport federations) and 1% to the Authority, so a licensee pays 15% of net revenue in total (10% tax + 4% + 1%), as Directive 14.2025.v2 applies it.

From 30 December 2024 · Officially verified

• Ο περί Στοιχημάτων (Τροποποιητικός) Νόμος του 2024 (Ν.162(I)/2024) — amending law raising the contribution (NBA legislation page) statute
• NBA Directive 14.2025.v2 — Calculation and Payment of Betting Tax and Contribution (Class A and B): 15% of net revenue = 10% tax + 4% contribution + 1% contribution regulator

Trade press of 18 December 2024 reported the levy as "3% to 4.5%"; the published Act says 5%. The NBA FAQ still quotes 3%.

The second component of the online betting state fee is 20% of the difference between stakes received and prizes paid, or 20% of participation fees and commissions where the game charges them; it is declared electronically to the NRA by the 15th of the following month and paid in the same period (art. 30(4), (8) and (11)).

From 1 January 2014 · Officially verified

• Закон за хазарта (Bulgarian Gambling Act), consolidated text including the amendments of State Gazette issue 69 of 2026 in force 1 August 2026 statute
• Министерство на финансите — декларация по чл. 30, ал. 8 от Закона за хазарта (monthly return for the variable part of the state fee) ministry

Legally a state fee, not a gambling tax; there is no separate gambling tax on online GGR in the Corporate Income Tax Act. Four trade and adviser sources dated around the November 2025 budget state the rate rose to 25% on 1 January 2026; the consolidated Act still reads 20 per cent and both art. 30(3) and art. 30(4) carry the marker "изм. - ДВ, бр. 108 от 2023 г., в сила от 01.01.2024 г.". State Gazette issue 69 of 2026 is the 2026 State Budget Act itself, which amended the Gambling Act to add the affiliate regime and left the rate untouched. A separate proposal to raise it to 30% was rejected in a July 2026 National Assembly debate.

The Authority's Capital Requirements Policy, a binding instrument under art. 7(2)(a) of the Gaming Act, sets minimum issued and paid-up share capital of EUR 100,000 for a Type 1 or Type 2 gaming service, EUR 40,000 for Type 3 or Type 4, and EUR 40,000 for a critical gaming supply licence, capped cumulatively at EUR 240,000 for a licensee holding several types. The current policy also requires a positive equity position to be maintained on an ongoing basis.

From 1 July 2025 · Officially verified

• Malta Gaming Authority — Capital Requirements Policy, issued under art. 7(2)(a) of the Gaming Act official-guidance

Our page previously stated there was no share-capital floor.

An applicant for a games-of-chance activity licence must be a public or private limited company registered in Estonia or in the European Union with share capital of at least EUR 1,000,000 (toto EUR 130,000; games of skill EUR 25,000).

From 1 January 2009 · Officially verified

• Estonian Tax and Customs Board — Applying for permits (activity licence, operating permit, state fees, share capital, deadlines) regulator

Each general licence requires a guarantee of EUR 2,000,000 during the initial period (from application to 31 December of the year after grant), EUR 500,000 for a contests licence, in cash, bank guarantee or surety insurance in favour of the DGOJ (RD 1614/2011 annex I, pre-2027 amounts).

From 16 November 2011 until 1 January 2027 · Corroborated

• AZARplus — La Tercera Convocatoria de Licencias de juego Online, explicada desde un enfoque práctico (Patricia Lalanda, Loyra Abogados; 19 December 2017) law-firm
• ICLG — Gambling Laws and Regulations 2026: Spain (Loyra Abogados, 8 December 2025) law-firm
• Real Decreto 1614/2011, de 14 de noviembre — licences, authorisations and gambling registers (consolidated, last updated 25 June 2026) statute

The BOE consolidated text already shows the 2027 wording of annex I; the EUR 2,000,000 / 500,000 figures come from Loyra (2017 pliego) and ICLG 2026. Mortgage security was removed from the accepted forms by RD 520/2026 art. 1.3 from 26 June 2026.

Applicants must be a sociedad anónima or equivalent company from the European Economic Area whose sole object is organising, marketing and operating games, with a permanent representative in Spain able to receive notifications when the seat is abroad (Ley 13/2011 art. 13.1; RD 1614/2011 art. 13.1 as reworded by RD 520/2026 from 26 June 2026); the 2017 call set the paid-up capital at the S.A. minimum of EUR 60,000 and required .es domains and a Spain-located data warehouse for the internal control system.

From 29 May 2011 · Officially verified

• Ley 13/2011, de 27 de mayo, de regulación del juego — consolidated text (BOE-A-2011-9280, last updated 31 December 2022) statute
• Real Decreto 1614/2011, de 14 de noviembre — licences, authorisations and gambling registers (consolidated, last updated 25 June 2026) statute
• Orden HFP/1227/2017, de 5 de diciembre — pliego de bases for the third call for general gambling licences (BOE 16 December 2017) gazette
• AZARplus — La Tercera Convocatoria de Licencias de juego Online, explicada desde un enfoque práctico (Patricia Lalanda, Loyra Abogados; 19 December 2017) law-firm

From 1 January 2025 the guarantee fund is EUR 2,000,000 for online gambling other than online casino and EUR 5,000,000 for online casino activity, regardless of revenue (art. 29(8) c and d, OUG 82/2023); in 2024 it was banded by revenue from EUR 500,000 to 2,000,000 and from EUR 1,000,000 to 5,000,000.

From 1 January 2025 · Officially verified

• OUG 77/2009 — consolidated text of 28 June 2024 (Portal Legislativ): annex I licence fees, art. 29(8) guarantees statute
• Chambers Global Practice Guides — Gaming Law 2025: Romania (WH Simion & Partners, updated 25 November 2025) law-firm
• ICLG — Gambling Laws and Regulations 2026: Romania (NNDKP, 8 December 2025) law-firm

Our old page said EUR 1,000,000, which is the land-based non-casino figure.

From 1 January 2025 the guarantee fund is EUR 2,000,000 for online gambling other than online casino and EUR 5,000,000 for online casino activity, regardless of revenue (art. 29(8) c and d, OUG 82/2023); in 2024 it was banded by revenue from EUR 500,000 to 2,000,000 and from EUR 1,000,000 to 5,000,000.

From 1 January 2025 · Officially verified

• OUG 77/2009 — consolidated text of 28 June 2024 (Portal Legislativ): annex I licence fees, art. 29(8) guarantees statute
• Chambers Global Practice Guides — Gaming Law 2025: Romania (WH Simion & Partners, updated 25 November 2025) law-firm
• ICLG — Gambling Laws and Regulations 2026: Romania (NNDKP, 8 December 2025) law-firm

Our old page said EUR 1,000,000, which is the land-based non-casino figure.

An applicant must be a company limited by shares, incorporated in Cyprus or abroad with a branch registered in Cyprus, whose main activity is betting, with issued and paid-up share capital of at least EUR 500,000, and must lodge a EUR 550,000 bank guarantee from a credit institution valid until six months after the licence expires, covering player winnings, betting tax, contribution and other debts to the Republic; the NBA may require the guarantee raised to 10% of annual turnover, and a Class B applicant must install a backup server in Cyprus mirroring its main server (Betting Law s.32).

From 19 April 2019 · Officially verified

• The Betting Law of 2019 (L.37(I)/2019) — English text published by the National Betting Authority statute
• National Betting Authority — Frequently asked questions (requirements, tax, contribution, fees, procedure, refunds) regulator

An applicant must be a company limited by shares, incorporated in Cyprus or abroad with a branch registered in Cyprus, whose main activity is betting, with issued and paid-up share capital of at least EUR 500,000, and must lodge a EUR 550,000 bank guarantee from a credit institution valid until six months after the licence expires, covering player winnings, betting tax, contribution and other debts to the Republic; the NBA may require the guarantee raised to 10% of annual turnover, and a Class B applicant must install a backup server in Cyprus mirroring its main server (Betting Law s.32).

From 19 April 2019 · Officially verified

• The Betting Law of 2019 (L.37(I)/2019) — English text published by the National Betting Authority statute
• National Betting Authority — Frequently asked questions (requirements, tax, contribution, fees, procedure, refunds) regulator

A licence for gambling organised online may be issued only to a limited liability company or a joint-stock company with registered shares whose capital is fully paid up at a minimum of BGN 1,500,000 or the equivalent in euro, from 1 January 2026 (art. 4(2), as amended by State Gazette issue 70 of 2024); the same floor applies to casino licences and BGN 750,000 to slot-machine licences.

From 1 January 2026 · Officially verified

• Закон за хазарта (Bulgarian Gambling Act), consolidated text including the amendments of State Gazette issue 69 of 2026 in force 1 August 2026 statute

An applicant for an online betting licence must prove investments of at least BGN 1,000,000 and funds for organising the game of at least BGN 1,000,000 (art. 5(1)(5)); the funds must be in cash, on the operator's bank account or secured by an unconditional and irrevocable bank guarantee for the whole licence term (art. 5(6)), and evidence of the investments is filed within six months of the initial licence (art. 5(3)).

From 1 July 2012 · Officially verified

• Закон за хазарта (Bulgarian Gambling Act), consolidated text including the amendments of State Gazette issue 69 of 2026 in force 1 August 2026 statute

An Isle of Man licensee needs an Isle of Man company with at least two local directors and a resident Designated Official or Operations Manager; B2C player-registration servers must be on the island.

From 1 January 2001 · Corroborated

• Appleby — Guide to Gambling Law in the Isle of Man 2026 law-firm
• Gambling Supervision Commission — Online gambling licence (licence types) regulator

Every Isle of Man online gambling licence type carries a GBP 5,250 application fee under the schedule effective 6 July 2023.

From 6 July 2023 · Corroborated

• Appleby — Guide to Gambling Law in the Isle of Man 2026 law-firm
• Gambling Supervision Commission — Online gambling licence (licence types) regulator

The GSC typically processes a complete application in 10-12 weeks after its acceptance letter.

From 1 January 2023 · Estimate

• Appleby — Guide to Gambling Law in the Isle of Man 2026 law-firm

Law-firm estimate; the GSC publishes no statutory processing deadline.

An Alderney eGambling licence takes roughly 4-12 weeks from a complete application.

From 1 April 2015 · Estimate

• Alderney eGambling — Frequently asked questions other

A CGA licence takes about 3-4 months across two review phases of roughly four weeks each.

From 24 December 2024 · Estimate

• Curaçao Gaming Authority — licensee portal regulator

An applicant for a games-of-chance activity licence must be a public or private limited company registered in Estonia or in the European Union with share capital of at least EUR 1,000,000 (toto EUR 130,000; games of skill EUR 25,000).

From 1 January 2009 · Officially verified

• Estonian Tax and Customs Board — Applying for permits (activity licence, operating permit, state fees, share capital, deadlines) regulator

EMTA decides on an activity licence within four months of receiving all necessary documents and information, and not later than six months.

From 1 January 2009 · Officially verified

• Estonian Tax and Customs Board — Applying for permits (activity licence, operating permit, state fees, share capital, deadlines) regulator

EMTA decides on an operating permit within two months of receiving all necessary documents and information, and not later than four months.

From 1 January 2009 · Officially verified

• Estonian Tax and Customs Board — Applying for permits (activity licence, operating permit, state fees, share capital, deadlines) regulator

Only a company registered in Romania, or a legal person from an EU or EEA state or Switzerland that has registered a permanent establishment in Romania to which all gambling revenue is attributed, may hold a licence (art. 1(2); HG 111/2016 art. 122); a foreign organiser must appoint an authorised representative domiciled in Romania (HG 111/2016 art. 124-125), and gambling must be the company's main object of activity (art. 15).

From 26 February 2015 · Officially verified

• OUG 77/2009 privind organizarea și exploatarea jocurilor de noroc — consolidated text of 25 February 2026 (Portal Legislativ) statute
• HG nr. 111/2016 — Normele metodologice de aplicare a OUG 77/2009 (ANAF PDF) statute

Applications for a licence or an authorisation are decided within 30 days of the complete documentation being filed (art. 1(4)); advisers report about three months of preparation, roughly a month of ONJN review, and a licence taking effect on the first day of the month after approval.

From 26 February 2015 · Officially verified

• OUG 77/2009 privind organizarea și exploatarea jocurilor de noroc — consolidated text of 25 February 2026 (Portal Legislativ) statute
• CMS Expert Guide to gambling laws in CEE — Romania (18 February 2026) law-firm
• Chambers Global Practice Guides — Gaming Law 2025: Romania (WH Simion & Partners, updated 25 November 2025) law-firm

Chambers notes the 30-day deadline is exceeded in practice.

From 1 August 2025 the annual authorisation tax for Class 1 (and Class 3) remote gambling is 30% of gambling revenue as defined in art. 1^1, and not less than EUR 480,000 a year (Law 141/2025 art. LXII pt 22, amending annex pt 1 II J); authorisations already running were recalculated for the remaining period.

From 1 August 2025 · Officially verified

• Legea nr. 141/2025 privind unele măsuri fiscal-bugetare (Monitorul Oficial nr. 699, 25 July 2025) — art. LXII amending OUG 77/2009 (ANAF PDF) statute
• RTPR — Schimbări semnificative în legislația privind jocurile de noroc (Law 141/2025 client alert) law-firm
• Chambers Global Practice Guides — Gaming Law 2025: Romania (WH Simion & Partners, updated 25 November 2025) law-firm

The calculator applies the 30% rate; the EUR 480,000 floor is stated in the label and article, not computed.

An applicant must be a company limited by shares, incorporated in Cyprus or abroad with a branch registered in Cyprus, whose main activity is betting, with issued and paid-up share capital of at least EUR 500,000, and must lodge a EUR 550,000 bank guarantee from a credit institution valid until six months after the licence expires, covering player winnings, betting tax, contribution and other debts to the Republic; the NBA may require the guarantee raised to 10% of annual turnover, and a Class B applicant must install a backup server in Cyprus mirroring its main server (Betting Law s.32).

From 19 April 2019 · Officially verified

• The Betting Law of 2019 (L.37(I)/2019) — English text published by the National Betting Authority statute
• National Betting Authority — Frequently asked questions (requirements, tax, contribution, fees, procedure, refunds) regulator

The fee for a Class A or Class B bookmaker's licence is EUR 30,000 for one year or EUR 45,000 for two years, payable on application by bank transfer; if the licence is refused the fee is refunded less 25% (Betting (Payable Fees) Regulations R.A.A. 84/2019; Betting Law s.30-31).

From 19 April 2019 · Officially verified

• National Betting Authority — Fees (Betting (Payable Fees) Regulations R.A.A. 84/2019, s.30-31) regulator
• National Betting Authority — Frequently asked questions (requirements, tax, contribution, fees, procedure, refunds) regulator

The Law sets no deadline for the NBA to decide; the procedure is an initial evaluation with requests for missing documents, background checks, a final evaluation and a board decision (NBA FAQ 11). Advisers report roughly two to three months for a complete file.

From 19 April 2019 · Corroborated

• National Betting Authority — Frequently asked questions (requirements, tax, contribution, fees, procedure, refunds) regulator
• Zeno Legal — The Cyprus Betting & Gaming Licence in 2026: Class A, Class B, fees, capital and the 15% tax (reviewed August 2026) law-firm

Our old page said 4-12 weeks without a source.

A Maltese licence does not cover Great Britain: GB-facing operators need a UK Gambling Commission licence.

From 1 November 2014 · Officially verified

• Gambling (Licensing and Advertising) Act 2014 statute

An Isle of Man licence does not cover Great Britain: any operator transacting with GB customers needs a UK Gambling Commission licence under the Gambling (Licensing and Advertising) Act 2014.

From 1 November 2014 · Officially verified

• Gambling (Licensing and Advertising) Act 2014 statute

An Alderney licence does not cover Great Britain: GB-facing operators need a UK Gambling Commission licence.

From 1 November 2014 · Officially verified

• Gambling (Licensing and Advertising) Act 2014 statute

A Gibraltar licence does not cover Great Britain: GB-facing operators need a UK Gambling Commission licence.

From 1 November 2014 · Officially verified

• Gambling (Licensing and Advertising) Act 2014 statute

A Curaçao licence does not cover Great Britain: GB-facing operators need a UK Gambling Commission licence.

From 1 November 2014 · Officially verified

• Gambling (Licensing and Advertising) Act 2014 statute

An Estonian licence does not cover Great Britain: GB-facing operators need a UK Gambling Commission licence.

From 1 November 2014 · Officially verified

• Gambling (Licensing and Advertising) Act 2014 statute

A Spanish licence does not cover Great Britain: GB-facing operators need a UK Gambling Commission licence.

From 1 November 2014 · Officially verified

• Gambling (Licensing and Advertising) Act 2014 statute

A Romanian licence does not cover Great Britain: GB-facing operators need a UK Gambling Commission licence.

From 1 November 2014 · Officially verified

• Gambling (Licensing and Advertising) Act 2014 statute

A Cypriot licence does not cover Great Britain: GB-facing operators need a UK Gambling Commission licence.

From 1 November 2014 · Officially verified

• Gambling (Licensing and Advertising) Act 2014 statute

A Bulgarian licence does not cover Great Britain: GB-facing operators need a UK Gambling Commission licence.

From 1 November 2014 · Officially verified

• Gambling (Licensing and Advertising) Act 2014 statute

An Estonian remote gambling operating permit authorises offering remote gambling to players in Estonia; it is an Estonian licence, not an EU passport.

From 1 January 2009 · Officially verified

• Estonian Tax and Customs Board — Applying for permits (activity licence, operating permit, state fees, share capital, deadlines) regulator
• Estonian Tax and Customs Board — For gambling operators (list of legal operators, HAMPI restrictions register, blocked websites) regulator

A DGOJ general licence plus the relevant singular licences authorise offering online gambling to players in Spain under Ley 13/2011; it is a national licence with no EU passporting, and land-based gambling is licensed by the Comunidades Autónomas.

From 1 June 2012 · Officially verified

• Ley 13/2011, de 27 de mayo, de regulación del juego — consolidated text (BOE-A-2011-9280, last updated 31 December 2022) statute
• Real Decreto 1614/2011, de 14 de noviembre — licences, authorisations and gambling registers (consolidated, last updated 25 June 2026) statute

A Class 1 licence and annual authorisation from the ONJN authorise remote gambling offered to players in Romania; it is a national licence with no EU passporting.

From 26 February 2015 · Officially verified

• OUG 77/2009 privind organizarea și exploatarea jocurilor de noroc — consolidated text of 25 February 2026 (Portal Legislativ) statute
• HG nr. 111/2016 — Normele metodologice de aplicare a OUG 77/2009 (ANAF PDF) statute

A Class B licence authorises electronic betting services offered in the Republic of Cyprus on the licensed .com.cy domain; it is a national licence with no EU passporting.

From 19 April 2019 · Officially verified

• The Betting Law of 2019 (L.37(I)/2019) — English text published by the National Betting Authority statute
• National Betting Authority — Register of Class B (online) licensed bookmakers regulator

An NRA online betting licence authorises gambling offered to players in Bulgaria; it is a national licence with no EU passporting.

From 1 July 2012 · Officially verified

• Закон за хазарта (Bulgarian Gambling Act), consolidated text including the amendments of State Gazette issue 69 of 2026 in force 1 August 2026 statute

A Maltese licence does not passport across the European Union. Member states license gambling nationally under the public-policy derogation, so an operator serving Germany, the Netherlands, Sweden, Spain or France needs a licence there as well.

From 1 August 2018 · Officially verified

• Gaming Authorisations Regulations (Subsidiary Legislation 583.05), reg. 6(1) on the ten-year licence term statute