Gambling Licensing ยท 35 jurisdictions ยท Updated 2026
Online Gambling Licensing Jurisdictions Compared โ 2026
35 jurisdictions, compared on what decides a shortlist: whether you can get a licence at all, the gaming tax and what it is charged on, and how long approval takes. Eight of them โ Argentina, Brazil, Chile, Costa Rica, India, Mexico, Philippines and Spain โ issue no licence, take no new applicants, or license only domestic or land-based operators, so they sit in their own group below instead of in a tier. Figures for 18 were checked against primary law, and the table gives the date of each check.
Start from your constraint
- Budget decides it. What a gambling licence costs puts fees, renewals and tax in one table; the cost calculator adds them up over three years for one licence.
- Reputation or cost? Tier 1 vs offshore sets out what the cheaper licence costs you later, in banking and market access.
- You know your product. The best-for guides pick jurisdictions by business model or region: sports betting, live dealer, B2B supply, crypto, Latin America and more.
- You know your markets. The jurisdiction finder filters by where your players are, what you sell and what you can spend.
- You have a shortlist. The licence fees and tax table sets ten licences side by side, and labels the evidence behind every figure.
What changed in 2026
Figures from 2025 are out of date in each of these places.
- Mexico raises its IEPS gambling tax from 30% to 50%, and applies it to foreign online operators serving Mexico. Mexico profile โ
- Estonia cuts its remote gambling tax to 5.5%, from 6% in 2025. Estonia profile โ
- Colombia adds a 16% national consumption tax on online gambling for the 2026 tax year only. The 19% VAT on deposits it replaced was struck down in April. Colombia profile โ
- The UK raises Remote Gaming Duty on online casino from 21% to 40%. United Kingdom profile โ
- Indiaโs online gaming rules take effect under the 2025 Act, which prohibits online money games. India profile โ
- Bulgaria starts licensing affiliates, who pay 10% of performance-based commission. Bulgaria profile โ
- Brazil bans fixed-odds betting and online casino games by Provisional Measure 1,394, and ends every federal authorisation thirty days later with no refund of the fee. Brazil profile โ
- Malta replaces its 5% gaming tax with 15% for Type 1 and 10% for Types 2 to 4. Malta profile โ
Tier 1 โ Premium reputation
Malta
Malta Gaming Authority (MGA)
The benchmark EU online gambling licence: ten-year term, strict supervision, B2B and B2C cleanly separated. Gaming tax applies only to Maltese players and rises to 15% or 10% by type on 1 October 2026.
Read profile โIsle of Man
Gambling Supervision Commission (GSC)
Crown Dependency with British-grade supervision โ strong reputation, 0% corporate tax, established crypto-currency gambling framework since 2017, lighter substance demand than Malta.
Read profile โGibraltar
Gambling Commissioner (Gambling Division)
Historically the prestige offshore iGaming jurisdiction. Post-Brexit complexity for UK-facing operators; selective acceptance only.
Read profile โUnited Kingdom
UK Gambling Commission (UKGC)
The world's strictest iGaming regulator โ mandatory for serving UK customers. White Paper 2023 reforms now largely in force, and Remote Gaming Duty nearly doubled, from 21% to 40%, on 1 April 2026.
Read profile โNevada (USA)
Nevada Gaming Control Board & Nevada Gaming Commission (NGCB)
The benchmark US gaming regulator โ Nevada's licensing regime is the most-cited and most-scrutinised in the world, built on individual suitability investigations rather than corporate paperwork.
Read profile โNew York (USA)
New York State Gaming Commission (NYSGC)
A high-value, high-tax US market โ New York's downstate casino race and 51% mobile-betting tax make it one of the most lucrative and most contested gaming markets in the country.
Read profile โNew Jersey (USA)
New Jersey Division of Gaming Enforcement (DGE)
The US online-gaming model โ New Jersey's DGE built the template for regulated iGaming in America, pairing every online brand with an Atlantic City casino licence.
Read profile โOntario (Canada)
Alcohol and Gaming Commission of Ontario / iGaming Ontario (AGCO)
Canada's first open regulated iGaming market โ Ontario's AGCO/iGaming Ontario model let private operators enter legally in 2022 under a 20% revenue share.
Read profile โAlderney
Alderney Gambling Control Commission (AGCC)
A respected Channel Islands regulator โ the AGCC offers a 0% gaming-tax, fee-based licence with a strong compliance reputation and flexible hosting.
Read profile โTier 2 โ Credible domestic / EU regional
Sweden
Spelinspektionen
Strict Nordic regulator with mandatory player-protection โ Spelpaus self-exclusion, Bonus Once Rule. Re-regulated January 2019.
Read profile โDenmark
Spillemyndigheden
Nordic re-regulated market since 2012 โ high tax, strong consumer protection, ROFUS self-exclusion mandatory.
Read profile โRomania
Oficiul Naลฃional pentru Jocuri de Noroc (ONJN)
The largest regulated market in CEE and, since 1 August 2025, the most heavily taxed licence on this site: 30% of GGR with a EUR 480,000 floor, EUR 300,000 licence tax, EUR 500,000 contribution and 2% of deposits. Ten-year licences; 30-day statutory decision; EUR 2,000,000 to 5,000,000 guarantee.
Read profile โBulgaria
ะะฐัะธะพะฝะฐะปะฝะฐ ะฐะณะตะฝัะธั ะทะฐ ะฟัะธั ะพะดะธัะต (National Revenue Agency) (NRA)
An EU licence that charges a one-off BGN 400,000 state fee and then 20% of stakes less prizes, with no annual licence fee and 10% corporate tax. The price of entry is BGN 1.5m of paid-up capital, BGN 1m of investments, BGN 1m of funds and a live feed of every bet to the tax authority.
Read profile โMichigan (USA)
Michigan Gaming Control Board (MGCB)
A fast-growing US iGaming market โ Michigan launched online casino and sports betting in 2021 and quickly became one of the largest regulated states by revenue.
Read profile โPennsylvania (USA)
Pennsylvania Gaming Control Board (PGCB)
A large, heavily-taxed US iGaming market โ Pennsylvania's online slots carry a 54% tax, yet its revenue scale keeps major operators competing for certificates.
Read profile โCyprus
National Betting Authority (NBA)
The EU's betting-only licence: the NBA licenses online sports betting (Class B) for EUR 30,000 a year on EUR 500,000 of capital, taxes it at 15% of net revenue since the December 2024 amendment, and prohibits online casino outright. Thirteen online licensees, EUR 1.33 billion staked in 2025.
Read profile โEstonia
Estonian Tax and Customs Board (EMTA)
A licence issued in Estonia by a digital-first tax authority: EUR 47,940 state fee, EUR 1m paid-up capital, and a remote gambling tax that went 6% โ untaxed by accident โ 5.5% within three months of 2026. It covers Estonian players; it does not passport the EU.
Read profile โSouth Africa
National Gambling Board (NGB)
Africa's most developed regulated market โ South Africa licenses gambling provincially under National Gambling Board oversight, with online casino still restricted to licensed bookmaker formats.
Read profile โAustralia (Northern Territory)
Northern Territory Racing & Wagering Commission (NTRWC)
The home of Australian online bookmakers โ most national wagering brands are licensed in the Northern Territory, though online casino is banned Australia-wide under the IGA.
Read profile โTier 3 โ Emerging / recently liberalised
Peru
Ministerio de Comercio Exterior y Turismo (MINCETUR)
A national regime under MINCETUR since 2022, covering remote gaming and remote sports betting. The tax is two instruments with different bases: 12% on net income and 1% on every bet, which makes the real burden depend on your margin.
Read profile โColombia
Coljuegos (Coljuegos)
The first regulated online gambling market in Latin America and the most centralised, run by a single national regulator on concession contracts. No fixed licence fee: 15% of gross win, plus a 16% consumption tax that applies for 2026 only.
Read profile โPanama
Junta de Control de Juegos (Ministerio de Economรญa y Finanzas) (JCJ)
Panama's JCJ has contracted online gaming since Resoluciรณn 65 of 2002, added a domestic online regime in 2020, and in May 2026 gained blocking powers and fines up to B/.1,000,000 under Law 527. Two fee schedules circulate โ know which one you are quoted.
Read profile โKenya
Betting Control and Licensing Board (BCLB)
East Africa's largest betting market โ Kenya licenses sports betting through the BCLB, with mobile-money (M-Pesa) integration central to operations and a heavy tax layer.
Read profile โOffshore โ Cost-effective, weak supervision
Curaรงao
Curaรงao Gaming Authority (CGA)
The historical default offshore licence, fully reformed under the LOK ("Landsverordening op de Kansspelen") in force since 24 December 2024. The Curaรงao Gaming Authority (CGA) now issues separate B2C and B2B licences โ the old master/sub-licence model is gone.
Read profile โAnjouan (Comoros)
Anjouan Offshore Financial Authority (AOFA)
A low-cost offshore licence that grew after the Curaรงao reforms, with separate B2C and B2B categories and a published fee of EUR 17,828 to issue and the same again each year. An emerging regime with a short public enforcement history and materially weaker banking acceptance than Tier 1.
Read profile โKahnawake
Kahnawake Gaming Commission (KGC)
One of the oldest interactive-gaming jurisdictions โ licensing online operators since 1999 through the Kahnawake Gaming Commission and its Mohawk Internet Technologies hosting hub.
Read profile โAntigua & Barbuda
Financial Services Regulatory Commission โ Directorate of Offshore Gaming (FSRC)
A pioneer offshore licence โ Antigua & Barbuda licensed the first online casinos in the mid-1990s and famously won a WTO case against the US over market access.
Read profile โNo licence available, or closed to new applicants
None of these offers a licence that a new operator serving international players can get today. The reason differs, and each card gives it.
Argentina
Closed to new applicants
Buenos Aires Province is capped at seven licences, last awarded in 2020, and the City stopped accepting applications in 2024.
Read profile โBrazil
Prohibited by statute
Provisional Measure 1,394 of 25 September 2026 prohibits fixed-odds betting and online casino games, including from abroad; every authorisation ends on 25 October 2026.
Read profile โChile
No licence exists
No online licence exists: the casino statute excludes online games from its permit, and the bill that would create a regime has been before Congress since March 2022.
Read profile โCosta Rica
No licence exists
Costa Rica issues no gambling licence and has no gambling regulator; operators run ordinary companies with a municipal patente and pay a headcount tax.
Read profile โIndia
Prohibited by statute
The Promotion and Regulation of Online Gaming Act 2025 prohibits offering online money games (section 5); its rules took effect on 1 May 2026.
Read profile โMexico
Online only via a land-based permit
There is no standalone online licence: internet betting is an extension of an establishment permit, and new permits have rarely been granted in recent years.
Read profile โPhilippines
Domestic market only
Offshore gaming is banned by statute since October 2025; PAGCOR licenses only operators serving players in the Philippines.
Read profile โSpain
Closed to new applicants
General licences are granted only inside a ministerial call, and none has been open since 17 December 2018.
Read profile โAll 35 jurisdictions side by side
"Charged on" is what the main gaming tax is levied on. The same rate on stakes, on deposits or on revenue after winnings produces very different bills. "Checked" is the date we last read the figures against primary law; "secondary sources" means we have not yet done so.
| Country | Tier | Status | Gaming tax | Charged on | Timeline | Checked |
|---|---|---|---|---|---|---|
| Malta | Tier 1 | Licence available | 5%, rising to 15% (Type 1) and 10% from 1 October 2026 | GGR from players in Malta only | No statutory period; 6โ12 months reported | |
| Isle of Man | Tier 1 | Licence available | 1.5% / 0.5% / 0.1% by band; 0% on B2B | Gross gaming yield | 10โ12 weeks after acceptance | |
| Gibraltar | Tier 1 | Licence available | 0.15%, capped at GBP 425,000 a year | Gaming yield | 6โ9 months | |
| United Kingdom | Tier 1 | Licence available | 40% Remote Gaming Duty from 1 April 2026; 15% betting | Gross gaming yield | 4โ7 months; complex files 9โ12 | |
| Sweden | Tier 2 | Licence available | 22% | Stakes less payouts (GGR) | Not published; 6โ9 months reported | |
| Denmark | Tier 2 | Licence available | 28% | GGR | 4โ6 months | Secondary sources |
| Romania | Tier 2 | Licence available | 30%, at least EUR 480,000; plus 2% of deposits | GGR, plus a separate tax on deposits | Statutory decision within 30 days | |
| Bulgaria | Tier 2 | Licence available | 20% state fee (legally not a tax) | Stakes less prizes (GGR) | No statutory deadline | |
| Spain | Tier 2 | Closed to new applicants | 20%, up to 24% with a regional surcharge | Stakes less prizes (GGR) | Only inside an open call; none since December 2018 | |
| Brazil | Tier 3 | Prohibited by statute | Not applicable | โ | Not applicable | |
| Argentina | Tier 3 | Closed to new applicants | 2.5โ15% federal | Player deposits | Not applicable | |
| Chile | Tier 3 | No licence exists | No online gambling tax regime | โ | Not applicable | |
| Peru | Tier 3 | Licence available | 12% (11.76% effective), plus 1% of each bet | Net income with bonuses added back, plus stakes | No verified statutory period | |
| Colombia | Tier 3 | Licence available | 15%, plus 16% consumption tax for 2026 only | GGR | No reliable published period | |
| Mexico | Tier 3 | Online only via a land-based permit | IEPS 50% since 1 January 2026 | Amounts collected less prizes (GGR) | No statutory deadline | |
| Curaรงao | Offshore | Licence available | 0% | No gaming tax | 3โ4 months | |
| Anjouan (Comoros) | Offshore | Licence available | 0% | No gaming tax | Not published; 1โ2 months reported | Secondary sources |
| Costa Rica | Offshore | No licence exists | Headcount tax of 57, 85 or 113 base salaries | Headcount | 2โ6 weeks to incorporate | Secondary sources |
| Philippines | Tier 3 | Domestic market only | 5% | GGR | 6โ12 months | Secondary sources |
| Kahnawake | Offshore | Licence available | No gaming tax | No gaming tax | 6โ10 weeks under a permit-holder | Secondary sources |
| Nevada (USA) | Tier 1 | Licence available | 6.75% (state) | GGR | 12โ18 months | Secondary sources |
| New York (USA) | Tier 1 | Licence available | Up to 51% on mobile sports betting | GGR | Multi-year competitive process | Secondary sources |
| New Jersey (USA) | Tier 1 | Licence available | 15% internet; 13โ14.25% sports betting | GGR | 6โ12 months via a casino partner | Secondary sources |
| Michigan (USA) | Tier 2 | Licence available | 20โ28% internet, graduated; 8.4% sports betting | GGR | 6โ12 months via a casino partner | Secondary sources |
| Pennsylvania (USA) | Tier 2 | Licence available | 54% slots; 16% tables; 36% sports betting | GGR | 6โ12 months via a certificate-holder | Secondary sources |
| Ontario (Canada) | Tier 1 | Licence available | 20% revenue share (not a tax) | GGR | 3โ6 months | Secondary sources |
| Panama | Tier 3 | Licence available | 10% online (adviser-reported) | Gross income | 2โ8 months reported | Secondary sources |
| Antigua & Barbuda | Offshore | Licence available | 3%, capped monthly | Net win | 4โ12 weeks | Secondary sources |
| Cyprus | Tier 2 | Licence available | 15% (10% tax + 5% contribution) | Stakes less winnings (GGR) | No statutory deadline; 2โ3 months reported | |
| Estonia | Tier 2 | Licence available | 5.5% since 1 March 2026 | Bets less prizes (GGR) | 6โ10 months by statute | |
| Alderney | Tier 1 | Licence available | 0%, fees only | No gaming tax | 4โ12 weeks | |
| India | Tier 3 | Prohibited by statute | Not applicable | โ | Not applicable | Secondary sources |
| South Africa | Tier 2 | Licence available | 6โ9% typical, by province | GGR | 6โ12 months via a provincial board | Secondary sources |
| Kenya | Tier 3 | Licence available | 15% of GGR betting tax; excise under review | โ | Under review | Secondary sources |
| Australia (Northern Territory) | Tier 2 | Licence available | NT 5%, capped at AUD 1,410,000; plus 15โ25% state taxes | Net wagering revenue | 6โ12 months | Secondary sources |
How we tier gambling jurisdictions
Tiers measure reputation: how a regulator's supervision, enforcement record and standing with banks and payment processors compare with the strictest regulators in the industry. They say nothing about price.
- Tier 1 โ Premium reputation. Strict supervision, an established enforcement record and wide acceptance by banks and payment processors. Malta, Isle of Man, Gibraltar, United Kingdom, Nevada (USA), New York (USA), New Jersey (USA), Ontario (Canada), Alderney.
- Tier 2 โ Credible domestic / EU regional. Domestic market access under a strong rule-of-law framework. Sweden, Denmark, Romania, Bulgaria, Michigan (USA), Pennsylvania (USA), Cyprus, Estonia, South Africa, Australia (Northern Territory).
- Tier 3 โ Emerging / recently liberalised. New or recently reformed regimes with credible regulators but a short enforcement record. Peru, Colombia, Panama, Kenya.
- Offshore โ Cost-effective, weak supervision. Low-cost licensing with limited supervision and real friction with banks and payment processors. Curaรงao, Anjouan (Comoros), Kahnawake, Antigua & Barbuda.
Status sits apart from tier and is checked first, because it decides whether the rest of the comparison matters. The table gives it for every jurisdiction.
A licence gives you the right to operate from that jurisdiction, not the right to take players anywhere else. Where your customers live decides which licences you need; the jurisdiction finder works from that end.
Shortlist ready? Find counsel for it
The next step is counsel who work in those jurisdictions. The GLRI ranking scores gambling-licensing firms on seven published criteria, and the named experts behind them are listed individually.
Combining iGaming with crypto payments? Our sister publication Crypto Law Index โ ranks crypto-licensing counsel.