Asia-Pacific
South Korea
Ministry of Culture, Sports and Tourism (MCST); casinos also overseen by the Korea Casino Association / Grand Korea Leisure; sports betting run by the Korea Sports Promotion Foundation (KSPO)
Regulations & Licensing
Casino
MixedOnline Casino
ProhibitedBetting
MixedOnline Betting
MixedLottery
RegulatedBingo
ProhibitedKey Legislation
- Tourism Promotion Act
- National Sports Promotion Act
- Game Industry Promotion Act
- Lottery Tickets and Lottery Fund Act
- Special Act on the Assistance to Development of Abandoned Mines Areas
- Criminal Act (gambling offences)
Online Gambling
Allowed
- State-run Sports Toto sports betting (via KSPO-licensed operator)
- Korea Racing Authority online horse-race betting for registered members
- Online state lottery ticket purchase
Prohibited
- Online casino games for residents
- Offshore/unlicensed real-money betting sites
- Private online poker and card games for stakes
- Online bingo
Taxation
Sports Toto proceedsallocated to National Sports Promotion Fund
Lottery winnings tax20% (30% above KRW 300 million)
Land-Based Gambling
Allowed
- Kangwon Land casino (only casino open to Korean citizens)
- 16 foreigner-only casinos nationwide
- Korea Racing Authority horse racing
- Sports Toto retail outlets
Prohibited
- Korean citizens gambling at foreigner-only casinos
- Unlicensed private gambling houses
Taxation
Casino sales/gaming tax~10% (paid semi-annually to Tourism Promotion Development Fund)
Kangwon Land special contributionsadditional levy to Abandoned Mine Area Development Fund
Horse racing betting tax16%
Regulation data is editorial and for information only — not legal advice.
