European Gambling Regulation: Markets, Regulators and Taxes

European gambling regulation is national, not EU-wide: each member state decides whether to license online casino and betting, keep a monopoly, or ban a product, and the Court of Justice only tests whether those restrictions are consistent and proportionate. As of October 2026 most large markets license private operators (Sweden, Denmark, Germany, the Netherlands, Italy, Spain), France still bans online casino, Norway keeps a monopoly and Finland opens on 1 July 2027.

This page sets out the EU law position, a country table with regulator, model, tax and published channelisation, and short notes on each market. For the Americas, Asia-Pacific and Africa, see our market entry hub; for the licensing hubs that serve Europe from outside its national regimes, see the licensing guide.

Is online gambling regulated at EU level?

No. The EU has no gambling directive, and gambling is expressly excluded from the Services Directive (2006/123/EC) and the e-Commerce Directive. The European Commission’s only specific instrument, Recommendation 2014/478/EU of 14 July 2014 on protecting consumers in online gambling, is non-binding. On 7 December 2017 the Commission closed its pending gambling infringement cases and left the matter to national courts.

What does apply across the Union is anti-money laundering law. Under Directive (EU) 2015/849, gambling providers must carry out customer due diligence on winnings collected, stakes placed, or both, of EUR 2,000 or more, whether in one transaction or several linked ones. The new Anti-Money Laundering Regulation (EU) 2024/1624 replaces most of that framework from 10 July 2027 and brings gambling operators under directly applicable rules; our AML and KYC guide covers the operator duties. Crypto deposits add MiCA (Regulation (EU) 2023/1114, fully applicable from 30 December 2024) and the travel rule.

What has the Court of Justice decided on gambling?

The Court of Justice of the European Union allows member states to restrict gambling services, including by monopolies, if the restriction pursues a legitimate aim such as consumer protection and does so consistently. Its most recent ruling, C-440/23 of 16 April 2026, held that a state may ban online casino games or make them subject to its own permit, and that a Malta licence does not replace a German permit.

For operators the practical result is that an EU licence is not a passport. A company licensed in Malta can be lawful there and still be an unlicensed supplier in Germany, Sweden or the Netherlands. The 2026 ruling also opened the way for player claims to recover losses from operators without a German permit, since nullity of the contract is decided under national law; Malta’s Article 56A of the Gaming Act (Bill 55 of 2023) lets Maltese courts refuse to enforce some of those foreign judgments, and the Commission sent Malta a letter of formal notice over it on 18 June 2025.

How do European gambling markets compare?

As of October 2026, European regimes differ most on the tax base: Germany taxes 5.3% of stakes on slots, poker and betting, while Sweden (22%), Denmark (28%) and the Netherlands (37.8% from 1 January 2026) tax gross gaming revenue. Published channelisation ranges from 77% in Germany (GGL, September 2026) to 91.5% in Denmark (2024).

What should operators know about each market?

Sweden

Spelinspektionen has licensed online casino and betting since 1 January 2019 under the Spellag (2018:1138). Gaming tax rose from 18% to 22% of gross gaming revenue on 1 July 2024, and the application fee for an online gaming or betting licence is 230,000 kr (one fee if both are applied for together). Software suppliers have needed their own licence since 1 July 2023, technical rules sit in SIFS 2022:3, and a ban on gambling with credit applies from 1 May 2026. Channelisation fell to 84% in 2025, from 85% in 2024. Spelinspektionen also bans EU-licensed companies that target Swedes without a Swedish licence, as its 8 January 2026 decision against Claymore Malta shows.

Denmark

Denmark opened online casino and betting to licensed private operators on 1 January 2012. The gambling duty on both is 28% of gross gaming revenue, raised from 20% with effect from 1 January 2021. Spillemyndigheden’s published 2026 application fees are DKK 343,300 for a betting or online casino licence alone and DKK 480,600 for both together, plus an annual fee banded by revenue. Its 2024 channelisation estimate of 91.5% is the highest among the markets on this page; the 2025 figure was held back for quality checks.

Germany

The GlüStV 2021, in force since 1 July 2021, allows nationwide licences for virtual slots, online poker and sports betting, issued by the GGL in Halle (Saale), which has held full licensing and supervision powers since 1 January 2023. Online roulette, blackjack and live casino are “Online-Casinospiele” under § 22c, a matter for each Land. Players face a cross-operator deposit limit of EUR 1,000 per month in principle, checked through LUGAS, and a EUR 1 maximum stake per slot spin, which the GGL relaxed from 1 July 2026 in tiers up to EUR 5 under conditions until 31 December 2027. Self-exclusion runs through OASIS. The operator pays 5.3% of stakes. The GGL’s whitelist listed 129 operators and intermediaries with 229 permitted websites as of 22 September 2026. History offers a contrast: Schleswig-Holstein licensed online casinos under its own law in 2012 before rejoining the interstate treaty in 2013.

Netherlands

The Kansspelautoriteit has licensed online gambling since the Remote Gambling Act market opened on 1 October 2021. Licences run for five years, so the first ones expired on 30 September 2026 and operators had to apply again for follow-on licences. Kansspelbelasting is 37.8% of gross gaming result from 1 January 2026, up from 34.2% in 2025. Since 1 October 2024 the KSA expects operators to check affordability once net deposits pass EUR 700 a month for players aged 24 and over, or EUR 300 for those aged 18 to 23.

Italy

Italy’s online reorder under Legislative Decree 41 of 25 March 2024 replaced the old remote licences with nine-year concessions costing EUR 7 million each, awarded by the ADM through a tender that ran through 2025. Advertising of gambling with cash prizes has been banned since the 2018 Decreto Dignità (Decree-Law 87/2018), with sponsorship covered from 1 January 2019, which shapes affiliate and media models more than in any other large licensed market.

Spain

Ley 13/2011 of 27 May 2011 created Spain’s licensing system, run by the DGOJ, with general licences normally lasting ten years and singular licences per game type. Online operators pay the state gaming tax at 20% of gross gaming revenue. Royal Decree 958/2020 on commercial communications restricted advertising and bonuses heavily, but the Supreme Court annulled several of its articles in April 2024, so the rules apply in partly reduced form.

France

Law 2010-476 of 12 May 2010 opened online sports betting, horse-race betting and poker to licensed operators, and online casino games remain illegal as of October 2026. The ANJ, created by a 2019 reform, replaced ARJEL as regulator in 2020. Proposals to open online casino were debated during the 2025 budget process but were not enacted. Lotteries and land-based casino rights are separate from the online licences.

Finland

Finland’s Gambling Act 10/2026, issued on 16 January 2026, ends Veikkaus’s monopoly for online casino and betting. Licence applications opened on 1 March 2026, the licensed market starts on 1 July 2027, and licence holders will pay lottery tax of 22% of the gambling margin. Veikkaus keeps exclusive rights to lotteries and slot machines, and supervision passes from the National Police Board to the Finnish Supervisory Agency on 1 July 2027.

Norway

Norway keeps an exclusive-rights model under the pengespilloven, in force since 1 January 2023: Norsk Tipping runs lotteries, betting and online casino-type games, and Norsk Rikstoto runs horse-race betting. Payments to unlicensed gambling have been banned since 1 June 2010, and Lotteritilsynet has ordered DNS blocking of unauthorised sites since 1 January 2025 under section 32 a. There is no private licence to apply for, and no land-based casinos.

Ireland

The Gambling Regulation Act 2024 was signed on 23 October 2024 and the Gambling Regulatory Authority of Ireland was established on 5 March 2025. Licensing is being phased in, with betting licences first and gaming (including online casino) later. Until the new regime is complete, Revenue’s betting duty of 2% of stakes applies to bookmakers, with 25% on the commission charged by betting intermediaries such as exchanges.

How do the UK, Malta and Gibraltar fit in?

The United Kingdom, outside the EU since 2020, licenses remote operators through the Gambling Commission and raised Remote Gaming Duty from 21% to 40% of profits from 1 April 2026; a new 25% remote rate within General Betting Duty follows on 1 April 2027. Malta, an EU member, licenses operators that serve many European markets and charges a 5% gaming tax on revenue from players located in Malta.

These hubs matter for Europe because many groups hold an MGA or UK licence as their base and then add national licences market by market. Our MGA licensing page, UK Gambling Commission guide and the Gibraltar and Isle of Man comparison explain what each licence covers. None of them authorises supply into a member state that runs its own licensing or monopoly regime, which is the point C-440/23 confirmed.

Which European changes are due next?

Several dated changes will reshape European entry plans over the next two years:

• 1 April 2027: UK remote betting moves to 25% within General Betting Duty.
• 1 July 2027: Finland’s licensed online casino and betting market opens.
• 10 July 2027: the EU Anti-Money Laundering Regulation (EU) 2024/1624 applies to gambling operators.
• 31 December 2027: Germany’s temporary relaxation of the EUR 1 slot stake limit ends unless the GGL extends it.
• Ireland: GRAI gaming licences, which will cover online casino, are still to open.

Advertising is the other common direction of travel. Italy bans it, Spain restricts it, Belgium has banned most gambling advertising since 1 July 2023 and sets a default deposit limit of EUR 200 a week, and the Netherlands has curbed untargeted advertising. Affiliates should check each market against our affiliate compliance notes and the responsible gambling requirements, and follow regulator decisions on our enforcement tracker.

Frequently asked questions

Can an operator with a Malta licence serve players across the EU?

Only in member states that do not require their own licence and do not prohibit the product. Sweden, Denmark, Germany, the Netherlands, Italy, Spain and others require a national licence, and the Court of Justice confirmed in C-440/23 (16 April 2026) that a Malta licence does not replace a German permit.

Which European country has the highest online gambling tax?

Among the markets on this page, the Netherlands has the highest headline rate on gross gaming revenue at 37.8% from 1 January 2026. Germany’s 5.3% looks lower but is charged on stakes, which on slot play can equal a far larger share of revenue.

Is online casino legal in France?

No. French law licenses online sports betting, horse-race betting and poker under Law 2010-476, regulated by the ANJ, but online casino games such as slots and roulette were still prohibited as of October 2026.

When can operators apply for a Finnish licence?

Applications have been accepted since 1 March 2026 under Gambling Act 10/2026. The licensed market opens on 1 July 2027, when the Finnish Supervisory Agency takes over supervision and licence holders start paying 22% lottery tax on the gambling margin.

Does Norway plan to license private operators?

No such decision has been made as of October 2026. Norway keeps the Norsk Tipping and Norsk Rikstoto monopoly under the pengespilloven and enforces it with payment blocking and, since 1 January 2025, DNS blocking.

What does channelisation mean for a market-entry decision?

Channelisation is the share of gambling that goes to licensed operators. A low figure, such as Germany’s 77% reported by the GGL in September 2026, means licensed operators compete with offshore sites that avoid local tax and limits.