Europe
Latvia
State Revenue Service (Valsts ieņēmumu dienests, VID) — since 1 April 2026 absorbed the former Lotteries and Gambling Supervisory Inspection (IAUI), which previously licensed and supervised the sector
Regulations & Licensing
Casino
RegulatedOnline Casino
RegulatedBetting
RegulatedOnline Betting
RegulatedLottery
RegulatedBingo
RegulatedKey Legislation
- Law on Gambling and Lotteries (Azartspēļu un izložu likums)
- Regulations on remote (interactive) gambling licensing and technical requirements
- Cabinet Regulations on gambling premises, equipment and operation
Online Gambling
Allowed
- Online casino games (slots, table games)
- Online sports betting
- Online poker
- Online bingo
- State and licensed private lotteries sold online
Prohibited
- Unlicensed foreign operators (blocked via ISP/payment blacklist)
- Gambling advertising targeting self-excluded/registered problem gamblers
Taxation
Interactive (online) gambling duty15% of GGR (from 1 Jan 2026, up from 12%)
Online betting duty18% of GGR (from 1 Jan 2026, up from 15%)
Online bingo duty12% of GGR (from 1 Jan 2026, up from 10%)
Lottery tax10% of ticket sales
License validity: Issued for an indefinite period, subject to mandatory annual re-registration
Land-Based Gambling
Allowed
- Land-based casino (slot machines, table games, roulette)
- Retail sports betting shops
- Bingo halls
- State and licensed private lotteries
Prohibited
- Gambling premises in residential buildings and near schools/churches (statutory location restrictions)
- Operation without a valid gambling-hall permit from the local municipality
Taxation
Slot machine feeFixed annual fee per machine (approx. EUR 3,100-5,200)
Gaming table / roulette feeFixed annual fee per table (approx. EUR 17,300-28,000)
Bingo duty12% of GGR (from 1 Jan 2026, up from 10%)
Lottery tax10% of ticket sales
License validity: Issued for an indefinite period, subject to mandatory annual re-registration
Regulation data is editorial and for information only — not legal advice.
