EU regional regulators
Estonian Tax and Customs Board (EMTA)
Estonia's gambling regulator and tax authority; issues the activity licence (EUR 47,940 for games of chance) and per-type operating permits (EUR 3,200).
Definition
The Estonian Tax and Customs Board (Maksu- ja Tolliamet, EMTA) regulates gambling under the Gambling Act and collects gambling tax. Licensing is two-step: an activity licence per category (state fee EUR 47,940 games of chance, EUR 31,960 toto, EUR 3,200 games of skill; decided within four months of a complete file, at most six) and an operating permit per gambling type and channel (EUR 3,200; decided within two months, at most four). It publishes the list of legal operators, the list of blocked websites and the HAMPI restrictions register. Remote gambling tax is 5.5% of bets less prizes from 1 March 2026.