Europe
Estonia
Estonian Tax and Customs Board (Maksu- ja Tolliamet, MTA/EMTA)
Regulations & Licensing
Casino
RegulatedOnline Casino
RegulatedBetting
RegulatedOnline Betting
RegulatedLottery
RegulatedBingo
RegulatedKey Legislation
- Gambling Act (Hasartmänguseadus), 2009
- Gambling Tax Act (Hasartmängumaksu seadus)
Online Gambling
Allowed
- Online casino games (slots, table games, live dealer)
- Online sports betting and totalizator
- Remote poker and skill games
- State-run online lottery
Prohibited
- Unlicensed remote operators offering games to Estonian residents
- Advertising by operators without a valid Estonian activity licence
Taxation
Remote gambling tax (GGR)5.5% (2026), gradually reducing toward 4% by later years
Corporate income taxApplies only to distributed profits (standard Estonian CIT regime)
License validity: Activity licence is indefinite; a separate operating permit is required per game/platform
Land-Based Gambling
Allowed
- Land-based casinos (table games and slot machines)
- Slot halls
- Retail sports betting and totalizator
- State-run lottery draws
- Bingo halls
Prohibited
- Operating a casino/slot hall without the minimum required tables/machines and activity licence
Taxation
Gaming table taxFixed monthly amount per table
Slot machine taxFixed monthly amount per machine
License validity: Activity licence is indefinite; operating permit required per venue/gambling location
Regulation data is editorial and for information only — not legal advice.
