Directory · 204 countries and territories, 79 states and provinces
Gambling laws by country
Every country we cover, and every US, Canadian and Australian state or province, in one table: whether online gambling is legal, who regulates it, the headline tax an operator pays and whether we have a licence guide. Search it, filter it by status or region, sort any column, and open a row for the full page with its sources.
204 countries
| Afghanistan | Prohibited | Taliban Ministry of Interior (de facto, since 2021) | Not checked | No guide yet | Quick overview |
|---|---|---|---|---|---|
| Albania | Licensed except casino and pokerNo casino or poker | Gambling Supervisory Authority (AMLF - Autoriteti i Mbikëqyrjes së Lojërave të Fatit) | 15% | Licence guide | Reviewed |
| Algeria | Prohibited | Ministry of Youth and Sports (Lottery); Ministry of Agriculture and Rural Development (Horse Racing) | Not checked | No guide yet | Quick overview |
| Andorra | No online regulationUnregulated | Consell Regulador Andorrà del Joc (CRAJ) | 10% | No guide yet | Quick overview |
| Angola | Regulated | Instituto de Supervisão de Jogos (ISJ) | Not checked | No guide yet | Quick overview |
| Antigua and Barbuda | Regulated | Financial Services Regulatory Commission: Division of Gaming (Directorate of Offshore Gaming) | 3% | No guide yet | Quick overview |
| Argentina | Regulated by stateBy state | No national regulator: each of the 24 provinces and the City of Buenos Aires licenses its own | Not checked | Licence guide | Reviewed |
| Armenia | Regulated | Ministry of Economy (Licensing); State Revenue Committee (SRC) (Oversight) | Not checked | Licence guide | Researched |
| Australia | Licensed except casino and pokerNo casino or poker | ACMA (federal enforcement) + state/territory regulators (licensing). Most online bookmakers are licensed by the Northern Territory Racing Commission (NTRC). | Not checked | No guide yet | Quick overview |
| Austria | Regulated | BMF / Finanzamt Österreich | 45% | No guide yet | Researched |
| Azerbaijan | State monopolyMonopoly | Ministry of Economy (lotteries, sports betting); State Tourism Agency (land-based casinos) | 6% of ticket sales (simplified tax) | Licence guide | Researched |
| Bahamas | Regulated | Gaming Board for the Bahamas | 25% | No guide yet | Quick overview |
| Bahrain | Prohibited | Telecommunications Regulatory Authority (TRA, enforcement) | Not checked | No guide yet | Quick overview |
| Bangladesh | Prohibited | Bangladesh Telecommunication Regulatory Commission (BTRC) (enforcement) | Not checked | No guide yet | Quick overview |
| Barbados | No online regulationUnregulated | Betting and Gaming Committee (under the Prime Minister's Office); fiscal matters handled by the Barbados Revenue Authority | 10% | No guide yet | Quick overview |
| Belarus | Regulated | Ministry of Taxes and Duties of Belarus | 4% | No guide yet | Quick overview |
| Belgium | Regulated | Gaming Commission (Kansspelcommissie / Commission des jeux de hasard) | 11% | Licence guide | Researched |
| Belize | Licensed for non-residents onlyNon-residents only | Gaming Control Board (GCB) | 15% | No guide yet | Quick overview |
| Benin | Regulated | Loterie Nationale du Bénin (LNB), supervised by the Ministry of Economy and Finance (Ministère de l’Économie et des Finances) and advised by the Gaming Sector Supervision Cell (CSJ). | 10% | No guide yet | Quick overview |
| Bhutan | Prohibited | Department of Law and Order (Enforcement); Ministry of Finance (Lottery Oversight) | Not checked | No guide yet | Quick overview |
| Bolivia | No online regulationUnregulated | Autoridad de Fiscalización del Juego (AJ) (Gaming and Lottery Control Authority) | 30% | No guide yet | Quick overview |
| Bosnia and Herzegovina | Regulated by stateBy state | FBiH: Federal Ministry of Finance (Federalno ministarstvo finansija) grants approvals, the FBiH Tax Administration (Porezna uprava Federacije BiH) supervises; RS: Ministry of Finance (Ministarstvo finansija) grants licences, with the Republic Administration for Games of Chance (Republička uprava za igre na sreću); Brčko District: Tax Administration (Poreska uprava) | 5% to 20% | Licence guide | Researched |
| Botswana | Regulated | Botswana Gambling Authority (BGA) | 23.5% | No guide yet | Quick overview |
| Brazil | Licensed except casino and bettingNo casino or betting | Secretariat of Prizes and Bets (SPA/MF) | 13% from 1 April 2026 (authorised period only) | Licence guide | Researched |
| Brunei | Prohibited | Ministry of Home Affairs (civil enforcement under Common Gaming Houses Act) & Ministry of Religious Affairs (Sharia guidance and enforcement under Syariah Penal Code) | Not checked | No guide yet | Quick overview |
| Bulgaria | Regulated | National Revenue Agency (NRA / НАП) | 25% | Licence guide | Quick overview |
| Burkina Faso | No online regulationUnregulated | The state operator, Loterie Nationale Burkinabè (LONAB), is supervised by the Ministry of Economy, Finance and Prospective and the Ministry of Territorial Administration and Security. The Commission Nationale des Jeux de Hasard (CNJH) is the nominal national authority, but LONAB is the dominant operational and de facto regulatory force. | 5% | No guide yet | Quick overview |
| Burundi | Licensed except casino and pokerNo casino or poker | Loterie Nationale du Burundi (LONA) | Not checked | No guide yet | Quick overview |
| Cabo Verde | Regulated | Inspeção Geral de Jogos (IGJ) | Not checked | No guide yet | Quick overview |
| Cambodia | Prohibited | Commercial Gambling Management Commission of Cambodia (CGMC) | 7% | No guide yet | Quick overview |
| Cameroon | Licensed except casinoNo online casino | Ministry of Territorial Administration (MINAT), Service des Jeux | 15% on gross product of the games | Licence guide | Reviewed |
| Canada | Regulated by stateBy state | Provincial bodies: AGCO/iGaming Ontario (Ontario), AGLC (Alberta), BCLC (British Columbia), Loto-Québec (Québec) | 20% | Licence guide | Quick overview |
| Central African Republic | No online regulationUnregulated | Not recorded | Not checked | No guide yet | Quick overview |
| Chad | No online regulationUnregulated | Ministry of Finance and Budget (Taxation); National Agency for Investments and Exports (Business Licensing) | 18% | No guide yet | Quick overview |
| Chile | Prohibited | Superintendencia de Casinos de Juego (SCJ) | 20% | No guide yet | Researched |
| China | Prohibited | Ministry of Finance (ultimate oversight); China Welfare Lottery Issuance and Management Centre (under Ministry of Civil Affairs); Sports Lottery Administration Center (under General Administration of Sport). Enforcement is led by the Ministry of Public Security. | Not checked | No guide yet | Quick overview |
| Colombia | Regulated | Coljuegos (Empresa Industrial y Comercial del Estado Administradora del Monopolio Rentístico de los Juegos de Suerte y Azar) | 15% exploitation rights + 16% consumption tax (2026) | Licence guide | Researched |
| Comoros | Prohibited | The Anjouan Offshore Financial Authority (AOFA) is the governing body, with the Anjouan Gaming Board (AGB) as the supervisory authority. Licence administration is handled by Anjouan Licensing Services Inc. (ALSI). | 0% | No guide yet | Quick overview |
| Costa Rica | State monopolyMonopoly | Junta de Protección Social (JPS) (state monopoly operator for domestic lottery & sports betting); Ministry of Public Security (land-based casinos); Municipal authorities (issue commercial 'data-processing certificates' to offshore-facing online operators). | Not checked | No guide yet | Quick overview |
| Côte d'Ivoire | State monopolyMonopoly | Autorité de Régulation des Jeux de Hasard (ARJH) | 7% | No guide yet | Quick overview |
| Croatia | Regulated | Ministry of Finance of the Republic of Croatia (Ministarstvo financija). The Government grants 15-year rights to run casino, betting or machine games after a public tender; the Tax Administration's Games of Chance Service (Služba za igre na sreću) runs the tenders and issues the Ministry's approvals, including approval for online play. | Not checked | Licence guide | Reviewed |
| Cuba | Prohibited | (No regulator: gambling banned) | Not checked | No guide yet | Quick overview |
| Curaçao | Regulated | Curaçao Gaming Authority (CGA) | 0% | Licence guide | Researched |
| Cyprus | Licensed except casino and pokerNo casino or poker | National Betting Authority (NBA Cyprus) | 14.5% | No guide yet | Quick overview |
| Czechia | Regulated | Ministry of Finance (Department 73) | 35% | Licence guide | Researched |
| Denmark | Regulated | Spillemyndigheden | 28% | Licence guide | Researched |
| Djibouti | No online regulationUnregulated | Ministry of the Interior (Ministère de l'Intérieur) | 25% | No guide yet | Quick overview |
| Dominica | No online regulationUnregulated | Financial Services Unit (FSU) | Not checked | No guide yet | Quick overview |
| Dominican Republic | Regulated | Dirección General de Juegos de Azar (DGJA) | Not checked | No guide yet | Quick overview |
| DR Congo | Licensed except casinoNo online casino | Ministry of Finance (the Minister grants the approval by arrêté; its Cellule de Surveillance des Jeux d'Argent et de Hasard (CSJA) instructs applications and supervises operators); partnership contract with the State lottery SONAL | Not checked | Licence guide | Researched |
| Ecuador | Licensed except casino and pokerNo casino or poker | Ministerio de Educación, Deporte y Cultura (ente rector del deporte) | 15% | Licence guide | Reviewed |
| Egypt | Prohibited | Ministry of Tourism and Antiquities | Not checked | No guide yet | Quick overview |
| El Salvador | Regulated | Lotería Nacional de Beneficencia (LNB) | Up to 25% GGR (LNB canon, from year 2) | Licence guide | Reviewed |
| Equatorial Guinea | No online regulationUnregulated | Ministry of Finance, Economy and Planning (Land-Based); Ministry of Tourism and Tourism Infrastructure (Online - Disputed) | Not checked | No guide yet | Quick overview |
| Eritrea | Prohibited | Not recorded | Not checked | No guide yet | Quick overview |
| Estonia | Regulated | Maksu- ja Tolliamet (Estonian Tax and Customs Board, EMTA) | 5.5% | Licence guide | Researched |
| Eswatini | No online regulationUnregulated | Gaming Board (under the Ministry of Tourism and Environmental Affairs) | 12% | No guide yet | Quick overview |
| Ethiopia | Prohibited | Ethiopian Lottery Service (ELS), formerly the National Lottery Administration | Not checked | No guide yet | Researched |
| Fiji | Prohibited | Ministry of Finance | 15% | No guide yet | Quick overview |
| Finland | State monopolyMonopoly | National Police Board (Poliisihallitus) until June 30, 2027; Lupa- ja valvontavirasto (Luova: the Valvira/Suva successor framework for licensing and supervision) from July 1, 2027 | 22% GGR from 1 July 2027 (12% today on exclusive-right games) | Licence guide | Researched |
| France | Licensed except casinoNo online casino | Autorité Nationale des Jeux (ANJ) | 59.3% on By product: 59.3% of GGR on online sports betting | Licence guide | Researched |
| French Guiana | Licensed except casinoNo online casino | Autorité Nationale des Jeux (ANJ): France's national gambling regulator | Not checked | No guide yet | Quick overview |
| Gabon | Regulated | Gabonaise des Jeux (GDJ) | 9% | No guide yet | Quick overview |
| Gambia | No online regulationUnregulated | Gambia Revenue Authority | 35% | No guide yet | Quick overview |
| Georgia | Regulated | LEPL Revenue Service | Not checked | Licence guide | Reviewed |
| Germany | Regulated | Gemeinsame Glücksspielbehörde der Länder (GGL) | 5.3% on Turnover (Stakes) | Licence guide | Reviewed |
| Ghana | Regulated | Gaming Commission of Ghana | 20% | Licence guide | Researched |
| Gibraltar | Regulated | Gibraltar Licensing Authority & Gambling Commissioner (Gambling Division) | 0.15% | Licence guide | Quick overview |
| Greece | Regulated | Hellenic Gaming Commission (HGC / EEEP) | 35% | Licence guide | Reviewed |
| Greenland | Regulated | Spillemyndigheden (Danish Gambling Authority) for online gambling and betting; the local Greenlandic Police for land-based gaming machines and charity lotteries. | 28% | No guide yet | Quick overview |
| Grenada | State monopolyMonopoly | Grenada Gaming Commission / Gaming Secretariat (Ministry of Legal Affairs) | 30% | No guide yet | Quick overview |
| Guatemala | No online regulationUnregulated | No single regulator. Oversight is fragmented between the Ministerio de Gobernación (Ministry of the Interior), departmental governors, and municipal authorities. | Not checked | No guide yet | Quick overview |
| Guinea | Regulated | Autorité de Régulation du Secteur des Jeux et Pratiques Assimilées (ARSJPA) | 15% | No guide yet | Quick overview |
| Guinea-Bissau | No online regulationUnregulated | Not recorded | Not checked | No guide yet | Quick overview |
| Guyana | No online regulationUnregulated | Gaming Authority of Guyana | Not checked | No guide yet | Quick overview |
| Haiti | No online regulationUnregulated | Loterie de l'État Haïtien (LEH) | 40% | No guide yet | Quick overview |
| Honduras | No online regulationUnregulated | Honduran Institute of Tourism (Instituto Hondureño de Turismo - IHT) | Not checked | No guide yet | Quick overview |
| Hong Kong | State monopolyMonopoly | Home and Youth Affairs Bureau (HYAB), policy; Betting and Lotteries Commission (BLC), advisory & monitoring | 75% | No guide yet | Quick overview |
| Hungary | Regulated | Szabályozott Tevékenységek Felügyeleti Hatósága (SZTFH) | 15% | Licence guide | Researched |
| Iceland | State monopolyMonopoly | Ministry of Justice (Dómsmálaráðuneyti) | Not checked | No guide yet | Quick overview |
| India | Prohibited | Online Gaming Authority of India (OGAI); State laws in Sikkim, Meghalaya and Nagaland | 40% on amounts deposited | Licence guide | Reviewed |
| Indonesia | Prohibited | No dedicated gambling regulator. Enforcement is coordinated by the Online Gambling Eradication Task Force (Satgas Judi Online), which integrates the Ministry of Communication and Digital Affairs (Komdigi) for content blocking, the National Police for arrests, and the Financial Transaction Reports and Analysis Center (PPATK) and Financial Services Authority (OJK) for financial tracking and account freezing. | Not checked | No guide yet | Quick overview |
| Iran | Prohibited | No single regulator. Governance is a multi-agency effort: Supreme Council of Cyberspace (policy), Cyber Police (FATA) and Ministry of Intelligence (enforcement), and the Judiciary of the Islamic Republic of Iran (prosecutions). | Not checked | No guide yet | Quick overview |
| Iraq | Prohibited | Ministry of Interior (enforcement) | Not checked | No guide yet | Quick overview |
| Ireland | Licensed except casino and pokerNo casino or poker | Gambling Regulatory Authority of Ireland (GRAI) / Údarás Rialála Cearrbhachais na hÉireann | 2% on Stakes | Licence guide | Reviewed |
| Isle of Man | Regulated | Gambling Supervision Commission (GSC) | 1.5% | Licence guide | Researched |
| Israel | State monopolyMonopoly | Israel has a dual regulatory structure for its state monopolies. The Ministry of Finance (משרד האוצר) oversees the permit for Mifal HaPais (the national lottery). The Israel Sports Betting Board (המועצה להסדר ההימורים בספורט), which operates the 'Winner' brand, is a self-regulating statutory body established under the Law for the Regularisation of Sports Betting, 1967. | Not checked | No guide yet | Quick overview |
| Italy | Regulated | Agenzia delle Dogane e dei Monopoli (ADM) | 25.5% | Licence guide | Reviewed |
| Jamaica | Regulated | Betting, Gaming and Lotteries Commission (BGLC), Casino Gaming Commission (CGC), and the Jamaica Racing Commission (JRC). As of late 2025, Ryan Reid serves as Chairman for all three commissions to streamline the ongoing merger. Timar Powell was appointed Executive Director of the BGLC in April 2026. | Not checked | No guide yet | Quick overview |
| Japan | State monopolyMonopoly | Casino Regulatory Commission (casinos); ministries for public sports and lotteries | 15% + 15% of casino gross revenue (land-based, none open) | Licence guide | Researched |
| Jordan | Prohibited | Telecommunications Regulatory Commission (TRC, enforcement) | Not checked | No guide yet | Quick overview |
| Kazakhstan | Licensed except casino and pokerNo casino or poker | Ministry of Tourism and Sports of the Republic of Kazakhstan - Committee for the Regulation of the Gambling Business and Lotteries | Not checked | No guide yet | Quick overview |
| Kenya | Regulated | Gambling Regulatory Authority (GRA) | 15% | Licence guide | Researched |
| Kiribati | No online regulationUnregulated | Not recorded | Not checked | No guide yet | Quick overview |
| Kuwait | Prohibited | Ministry of Interior (وزارة الداخلية) | Not checked | No guide yet | Quick overview |
| Kyrgyzstan | Licensed for foreigners onlyForeigners only | Financial Regulation and Supervision Service (Gosfinnadzor) for land-based; Service for Regulation and Supervision of the Communications Industry (Gosvyaz) for online. | Not checked | No guide yet | Quick overview |
| Laos | Prohibited | Ministry of Planning and Investment (MPI); Ministry of Finance (MoF); Ministry of Information, Culture, and Tourism (MICT) | Not checked | No guide yet | Quick overview |
| Latvia | Regulated | State Revenue Service (Valsts ieņēmumu dienests, VID) | 15% | No guide yet | Quick overview |
| Lebanon | State monopolyMonopoly | Ministry of Finance; Ministry of Interior and Municipalities | 50% | No guide yet | Quick overview |
| Lesotho | No online regulationUnregulated | Lesotho Casino Board | Not checked | No guide yet | Quick overview |
| Liberia | Regulated | National Lottery Authority of Liberia | Not checked | No guide yet | Quick overview |
| Libya | Prohibited | No licensing body exists. Enforcement of the ban is handled by general law enforcement and the National Authority for Information Security and Safety under the 2022 Cybercrime Law. | Not checked | No guide yet | Quick overview |
| Liechtenstein | Prohibited | Office of Economic Affairs (Amt für Volkswirtschaft, AVW) | Not checked | No guide yet | Quick overview |
| Lithuania | Regulated | Lošimų priežiūros tarnyba prie Lietuvos Respublikos finansų ministerijos (Gaming Control Authority under the Ministry of Finance of the Republic of Lithuania) | 22% | Licence guide | Researched |
| Luxembourg | State monopolyMonopoly | Ministry of Justice | Not checked | No guide yet | Quick overview |
| Macao | Prohibited | Gaming Inspection and Coordination Bureau / Direção de Inspeção e Coordenação de Jogos (DICJ) | 40% | No guide yet | Quick overview |
| Madagascar | No online regulationUnregulated | Ministry of the Interior and Decentralisation | 15% | No guide yet | Quick overview |
| Malawi | Regulated | Malawi Gaming and Lotteries Authority (MAGLA) | Not checked | No guide yet | Quick overview |
| Malaysia | Prohibited | Ministry of Finance: Betting Control Unit | Not checked | No guide yet | Quick overview |
| Maldives | Prohibited | Maldives Police Service (criminal enforcement); Communications Authority of Maldives (technical enforcement/DNS blocking) | Not checked | No guide yet | Quick overview |
| Mali | No online regulationUnregulated | Ministère de l'Economie et des Finances, Ministère de l'Intérieur et de la Sécurité, and Ministère de l'Artisanat et du Tourisme (jointly for casinos); direct government oversight for PMU-Mali. | Not checked | No guide yet | Quick overview |
| Malta | Regulated | Malta Gaming Authority (MGA) | 15% on 15% / 10% GGR on Malta players (since 1 Oct 2026) | Licence guide | Researched |
| Marshall Islands | Prohibited | Office of the Attorney General; Marshall Islands Police Department (Enforcement) | Not checked | No guide yet | Quick overview |
| Mauritania | Prohibited | Not applicable; no regulatory body exists. | Not checked | No guide yet | Quick overview |
| Mauritius | Regulated | Gambling Regulatory Authority (GRA) | 13% | No guide yet | Quick overview |
| Mexico | Regulated | Secretaría de Gobernación (SEGOB), specifically the Dirección General de Juegos y Sorteos (DGJS) | 50% on Bets less prizes | Licence guide | Reviewed |
| Micronesia | No online regulationUnregulated | Not recorded | Not checked | No guide yet | Quick overview |
| Moldova | State monopolyMonopoly | Agenția Servicii Publice (land-based casinos); Loteria Națională a Moldovei (online monopoly operator) | Not checked | No guide yet | Quick overview |
| Monaco | No online regulationUnregulated | Gambling Authority (Service de Contrôle des Jeux) | Not checked | No guide yet | Quick overview |
| Mongolia | Prohibited | Ministry of Finance | Not checked | No guide yet | Quick overview |
| Montenegro | Regulated | Games of Chance Administration (Uprava za igre na sreću) | EUR 10,000 a month + 15% of stakes minus payouts | Licence guide | Researched |
| Morocco | State monopolyMonopoly | Oversight is fragmented. The Ministry of Economy and Finance oversees the state monopolies for sports betting (MDJS) and lotteries (Loterie Nationale). The Ministry of Agriculture oversees the horse racing monopoly (SOREC). The Ministry of Interior and Ministry of Tourism are jointly responsible for licensing land-based casinos. | Not checked | No guide yet | Quick overview |
| Mozambique | Licensed except casino and pokerNo casino or poker | Inspecção-Geral de Jogos (IGJ), tutelada by the Ministério das Finanças since the 2025 reorganisation; gaming policy, licensing and concessions sit with the Ministério da Economia, which also holds tourism via INATUR | Not checked | Licence guide | Quick overview |
| Myanmar | Prohibited | Union Government | Not checked | No guide yet | Quick overview |
| Namibia | Regulated | Gambling Board of Namibia (GBN), under the Ministry of Environment, Forestry and Tourism. | 10% | No guide yet | Quick overview |
| Nauru | No online regulationUnregulated | Government of Nauru | Not checked | No guide yet | Quick overview |
| Nepal | Prohibited | Department of Tourism (under Ministry of Culture, Tourism and Civil Aviation) | Not checked | No guide yet | Quick overview |
| Netherlands | Regulated | Kansspelautoriteit (KSA) | 37.8% | Licence guide | Researched |
| New Zealand | State monopolyMonopoly | Department of Internal Affairs (Te Tari Taiwhenua): online casino licensing and enforcement; Gambling Commission: land-based casino licences and appeals | Not checked | Licence guide | Researched |
| Nicaragua | Online only via a land casinoVia land casino | Ministerio de Hacienda y Crédito Público (MHCP), through its Oficina de Casinos y Salas de Juegos de Azar | Not checked | Licence guide | Researched |
| Niger | State monopolyMonopoly | Ministère des Finances (Ministry of Finance) | 20% | No guide yet | Quick overview |
| Nigeria | Regulated | Lagos State Lotteries and Gaming Authority (LSLGA) | Not checked | Licence guide | Reviewed |
| North Korea | Prohibited | State-controlled entities (e.g., Bureau 39) | Not checked | No guide yet | Quick overview |
| North Macedonia | State monopolyMonopoly | Public Revenue Office (Ministry of Finance) | 20% | No guide yet | Quick overview |
| Norway | State monopolyMonopoly | The Norwegian Gambling and Foundation Authority (Lotteri- og stiftelsestilsynet) | Not checked | No guide yet | Quick overview |
| Oman | Prohibited | Royal Oman Police, MTCIT, Central Bank (enforcement) | Not checked | No guide yet | Quick overview |
| Pakistan | Prohibited | Federal Investigation Agency (FIA) and its National Cyber Crime Investigation Agency (NCCIA) wing (enforcement); Pakistan Telecommunication Authority (PTA) (blocking) | Not checked | No guide yet | Quick overview |
| Palau | Prohibited | Ministry of Finance | 4% | No guide yet | Quick overview |
| Palestine | Prohibited | (No regulator) | Not checked | No guide yet | Quick overview |
| Panama | Regulated | Junta de Control de Juegos (JCJ) | 10% | No guide yet | Quick overview |
| Papua New Guinea | No online regulationUnregulated | National Gaming Control Board (NGCB) | Not checked | No guide yet | Quick overview |
| Paraguay | Regulated | Comisión Nacional de Juegos de Azar (CONAJZAR), operating under the Dirección Nacional de Ingresos Tributarios (DNIT) | Not checked | No guide yet | Quick overview |
| Peru | Regulated | MINCETUR: Dirección General de Juegos de Casino y Máquinas Tragamonedas (DGJCMT) | 12% | Licence guide | Researched |
| Philippines | Regulated | Philippine Amusement and Gaming Corporation (PAGCOR) | 5% franchise tax + 15–30% PAGCOR share of GGR | Licence guide | Researched |
| Poland | Regulated | Ministry of Finance - Department of Gaming Market Regulation and Gaming Tax | 12% on Turnover (Stakes): sportsbook; GGR for other verticals (see notes) | No guide yet | Researched |
| Portugal | Regulated | Serviço de Regulação e Inspeção de Jogos (SRIJ) | 25% of gross revenue (games of chance) · 8% of stakes (sports betting) | Licence guide | Researched |
| Qatar | Prohibited | Ministry of Interior (enforcement of anti-gambling laws); Communications Regulatory Authority (responsible for ISP-level blocking of gambling websites) | Not checked | No guide yet | Quick overview |
| Republic of Congo | Regulated | Autorité de régulation des jeux de hasard et d'argent (ARJHA) | Not checked | No guide yet | Quick overview |
| Romania | Regulated | Oficiul Național pentru Jocuri de Noroc (ONJN) | 30% | Licence guide | Researched |
| Russia | Licensed except casino and pokerNo casino or poker | Federal Tax Service of the Russian Federation (Федеральная налоговая служба Российской Федерации) and the Unified Gambling Regulator (ERAI) | 7% | No guide yet | Quick overview |
| Rwanda | Regulated | Rwanda Development Board (RDB), via the National Lottery & Gambling Commission (NLGC) | 40% | No guide yet | Quick overview |
| Saint Kitts and Nevis | Regulated | Financial Services Regulatory Commission (FSRC) - St. Kitts Branch; Nevis Online Gaming Authority (NOGA) | Not checked | No guide yet | Quick overview |
| Saint Lucia | No online regulationUnregulated | Gaming, Racing and Betting Authority | Not checked | No guide yet | Quick overview |
| Saint Vincent and the Grenadines | No online regulationUnregulated | Gaming Authority (land-based, inactive); Financial Services Authority (corporate registration only) | 26% | No guide yet | Quick overview |
| Samoa | No online regulationUnregulated | Samoa Gambling Control Authority | Not checked | No guide yet | Quick overview |
| San Marino | No online regulationUnregulated | Ente di Stato dei Giochi (State Games Board) | Not checked | No guide yet | Quick overview |
| São Tomé and Príncipe | No online regulationUnregulated | Minister of Tourism (for land-based casinos); an entity named CJAO claims online jurisdiction but is not officially recognized. | 20% | No guide yet | Quick overview |
| Saudi Arabia | Prohibited | No dedicated gambling regulator. Enforcement is handled by: Ministry of Interior (criminal investigations), Communications, Space and Technology Commission (CST) (internet filtering and website blocking), and Public Prosecution (bringing criminal charges). | Not checked | No guide yet | Quick overview |
| Senegal | State monopolyMonopoly | Loterie Nationale Sénégalaise (LONASE) for lottery and sports betting; Ministry of Finance and Budget (Ministère des Finances et du Budget) for land-based casinos. | 20% | No guide yet | Quick overview |
| Serbia | Regulated | Uprava za igre na sreću (Games of Chance Administration) | 15% | Licence guide | Reviewed |
| Seychelles | Regulated | Seychelles Financial Services Authority (FSA) | Not checked | No guide yet | Quick overview |
| Sierra Leone | No online regulationUnregulated | Ministry of Finance (primary), National Tourist Board (casinos), National Revenue Authority (tax enforcement) | 10% | No guide yet | Quick overview |
| Singapore | State monopolyMonopoly | Gambling Regulatory Authority (GRA) | 18% | No guide yet | Quick overview |
| Slovakia | Regulated | Úrad pre reguláciu hazardných hier (ÚRHH) | 22% on 22%–30% GGR (Vertical-Specific) | No guide yet | Quick overview |
| Slovenia | Regulated | Financial Administration of the Republic of Slovenia (supervision by the Special Financial Office) | 5% | No guide yet | Quick overview |
| Solomon Islands | No online regulationUnregulated | Gaming and Lotteries Board | Not checked | No guide yet | Quick overview |
| Somalia | Prohibited | National Anti-Money Laundering & Countering Terrorist Financing Commission (NAMLC) | Not checked | No guide yet | Quick overview |
| South Africa | Regulated by stateBy state | National Gambling Board (NGB) + provincial boards | Not checked | Licence guide | Researched |
| South Korea | State monopolyMonopoly | National Gambling Control Commission | 10% | No guide yet | Quick overview |
| South Sudan | No online regulationUnregulated | South Sudan Revenue Authority (SSRA) | 34% | No guide yet | Quick overview |
| Spain | Regulated | Dirección General de Ordenación del Juego (DGOJ) | 20% | Licence guide | Reviewed |
| Sri Lanka | Regulated | Gambling Regulatory Authority (GRA) | 18% | No guide yet | Quick overview |
| Sudan | Prohibited | Not applicable. Gambling is prohibited. | Not checked | No guide yet | Quick overview |
| Suriname | No online regulationUnregulated | Gaming Control Board Suriname (GCBS) / Toezicht en Controle Instituut voor Kansspelen | 36% | No guide yet | Quick overview |
| Sweden | Regulated | Spelinspektionen | 22% | Licence guide | Researched |
| Switzerland | Regulated | ESBK / Gespa (Dual System) | 20% | No guide yet | Quick overview |
| Syria | Prohibited | General Establishment for Exhibitions and International Markets (Lottery); Ministry of Interior (Enforcement) | Not checked | No guide yet | Quick overview |
| Taiwan | State monopolyMonopoly | Ministry of Finance (Public Welfare Lottery); Sports Administration, Ministry of Education (Sports Lottery) | Not checked | No guide yet | Quick overview |
| Tajikistan | Licensed except casino and pokerNo casino or poker | Ministry of Finance of the Republic of Tajikistan | Not checked | No guide yet | Quick overview |
| Tanzania | Licensed except pokerNo online poker | Gaming Board of Tanzania (GBT) | 25% | Licence guide | Reviewed |
| Thailand | Prohibited | Office of the Government Lottery (GLO) for lottery; Ministry of Interior for horse racing. | Not checked | No guide yet | Quick overview |
| Timor-Leste | Prohibited | Inspectorate General of Gaming (IGJ) (Defunct) | Not checked | No guide yet | Quick overview |
| Togo | State monopolyMonopoly | Loterie Nationale Togolaise (LONATO), under the supervision of the Ministry of Economy and Finance. | Not checked | No guide yet | Quick overview |
| Tonga | Prohibited | Not recorded | Not checked | No guide yet | Quick overview |
| Trinidad and Tobago | No online regulationUnregulated | The Gambling (Gaming and Betting) Control Commission | Not checked | No guide yet | Quick overview |
| Tunisia | State monopolyMonopoly | Ministry of Youth and Sports (Promosport & Lottery); Ministry of the Interior & Ministry of Finance (Casinos) | 25% | No guide yet | Quick overview |
| Turkey | State monopolyMonopoly | Spor Toto / Milli Piyango (Fragmented) | Not checked | No guide yet | Quick overview |
| Turkmenistan | Prohibited | Ministry of National Security | Not checked | No guide yet | Quick overview |
| Tuvalu | Regulated | Tuvalu Gaming Authority (TGA) | 0% | No guide yet | Quick overview |
| Uganda | Regulated | National Lotteries and Gaming Regulatory Board (NLGRB) | 30% | No guide yet | Quick overview |
| Ukraine | Regulated | State Agency of Ukraine PlayCity | 18% on income less payouts | Licence guide | Researched |
| United Arab Emirates | Regulated | General Commercial Gaming Regulatory Authority (GCGRA) | No gaming tax published | Licence guide | Reviewed |
| United Kingdom | Regulated | UK Gambling Commission | 40% on GGR (split by vertical: see notes) | Licence guide | Researched |
| United States | Regulated by stateBy state | State-by-state (e.g., NJDGE, NGCB, PGCB, MGCB) and tribal (NIGC) | 0.25%–61% (Avg: 20%) | Licence guide | Quick overview |
| Uruguay | State monopolyMonopoly | Ministry of Economy and Finance (DGC / DNLQ) | Not checked | No guide yet | Quick overview |
| Uzbekistan | Regulated | National Agency of Prospective Projects (NAPP) | 4% | Licence guide | Researched |
| Vanuatu | Regulated | Vanuatu Department of Customs and Inland Revenue; administered by the Vanuatu Gaming Authority (VGA) | 1% | No guide yet | Quick overview |
| Vatican City | Prohibited | Not recorded | Not checked | No guide yet | Quick overview |
| Venezuela | No online regulationUnregulated | Venezuela's gambling regulation is fragmented across three bodies: the National Commission of Casinos, Bingo Halls, and Slot Machines (Comisión Nacional de Casinos, Salas de Bingo y Máquinas Traganíqueles - CNC); the National Superintendence of Equestrian Activities (Superintendencia Nacional de Actividades Hípicas - SUNAHIP) for horse racing; and the National Lottery Commission (Comisión Nacional de Lotería - CONALOT). None maintain active official websites. | 10% | No guide yet | Quick overview |
| Vietnam | Prohibited | Ministry of Finance (Bộ Tài chính) | 35% | No guide yet | Quick overview |
| Western Sahara | State monopolyMonopoly | La Marocaine des Jeux et des Sports (MDJS); Société Royale d'Encouragement du Cheval (SOREC); Loterie Nationale | Not checked | No guide yet | Quick overview |
| Yemen | Prohibited | Not Applicable (activity is prohibited) | Not checked | No guide yet | Quick overview |
| Zambia | Licensed except casino and pokerNo casino or poker | Betting Control and Licensing Board (BCLB) for betting; casinos, lotteries and the State Lottery have their own bodies | 5% levy on deposits and withdrawals | Licence guide | Researched |
| Zimbabwe | Licensed except casino and pokerNo casino or poker | Lotteries and Gaming Board of Zimbabwe | 20% | No guide yet | Quick overview |
| AlabamaUnited States | Prohibited | Poarch Band of Creek Indians Tribal Gaming Commission | Not checked | No guide yet | Quick overview |
|---|---|---|---|---|---|
| AlaskaUnited States | Prohibited | Alaska Department of Revenue, Tax Division, Gaming Group | 3% | No guide yet | Quick overview |
| AlbertaCanada | Regulated | Alberta Gaming, Liquor and Cannabis Commission (AGLC), regulator; Alberta iGaming Corporation (AiGC), conduct and manage | No statutory tax rate. AiGC conducts and manages the scheme, so the operator keeps 80% of net revenue and AiGC collects the 20% provincial share, reinvested into the General Revenue Fund. Separately, 3% of the whole regulated market’s gross gaming revenue is guaranteed and reinvested directly: 2% to Indigenous Relations and First Nations, 1% to social responsibility. The two percentages sit on different bases and must not be added together. | Licence guide | Researched |
| ArizonaUnited States | Licensed except casino and pokerNo casino or poker | Arizona Department of Gaming | 10% on online sports betting adjusted gross receipts; 8% on retail sports betting adjusted gross receipts. A proposal to create a new 45% tax tier for high-volume operators is pending. | No guide yet | Quick overview |
| ArkansasUnited States | Licensed except casino and pokerNo casino or poker | Arkansas Racing Commission | 13% on the first $150M of sports betting GGR; 20% on GGR above $150M (Amendment 100 / Casino Gaming Act). Conducted by Arkansas's four licensed casinos. | No guide yet | Quick overview |
| Australian Capital TerritoryAustralia | Licensed except casino and pokerNo casino or poker | ACT Gambling and Racing Commission | Not checked | No guide yet | Quick overview |
| British ColumbiaCanada | Regulated | Independent Gambling Control Office (IGCO) | State operator: BCLC delivers its net income (surplus) to the provincial treasury. This amounted to $1.408 billion CAD in fiscal year 2024/25. | No guide yet | Quick overview |
| Buenos Aires ProvinceArgentina | Regulated | Instituto Provincial de Lotería y Casinos (IPLyC) | 15% Ingresos Brutos + 8% split + 2% canon | No guide yet | Researched |
| CaliforniaUnited States | Prohibited | California Gambling Control Commission (CGCC) and the Bureau of Gambling Control (BGC) | Tribal compacts vary; cardrooms pay city/county fees. | No guide yet | Quick overview |
| City of Buenos Aires (CABA)Argentina | Regulated | Lotería de la Ciudad de Buenos Aires (LOTBA) | 6% Ingresos Brutos + 10% LOTBA share of net revenue | No guide yet | Researched |
| ColoradoUnited States | Licensed except casino and pokerNo casino or poker | Colorado Division of Gaming | 10% on sports betting GGR. | No guide yet | Quick overview |
| ConnecticutUnited States | Regulated | Connecticut Department of Consumer Protection: Gaming Division | 18% on online casino GGR (scheduled to rise to 20% in October 2026); 13.75% on online sports betting GGR. | Licence guide | Quick overview |
| CórdobaArgentina | Regulated | Lotería de la Provincia de Córdoba | 12% Ingresos Brutos + canon of at least 10% of GGR | No guide yet | Researched |
| DelawareUnited States | Regulated | The Delaware Lottery Office (a division of the Department of Finance) is the primary regulator. The Delaware Division of Gaming Enforcement (DGE) handles criminal investigations and licensing background checks. | State revenue-share model. Sports Betting: 50% of revenue to the state. iGaming (Video Lottery): ~42.5% of revenue to the state after vendor fees. iGaming (Table Games): 15.5% tax rate, plus 4.5% to horse racing purses. | Licence guide | Quick overview |
| District of ColumbiaUnited States | Licensed except casinoNo online casino | Office of Lottery and Gaming (OLG) | Class A licensees (retail sportsbooks at sports venues): 20% on GGR. Class C licensees (mobile / citywide): 30% on GGR. The District opened up its mobile market to competition in 2024 (previously a GambetDC/Intralot monopoly). | No guide yet | Quick overview |
| FloridaUnited States | Licensed except casino and pokerNo casino or poker | Florida Gaming Control Commission | Tribal-exclusive compact model. Seminole Tribe operates the only sportsbook (Hard Rock Bet) under the 2021 Gaming Compact; revenue share to the State of Florida is approximately 13.75% (retail) / 10% (online), totalling ~$500M/year in guaranteed minimum payments. | No guide yet | Quick overview |
| GeorgiaUnited States | Prohibited | Georgia Lottery Corporation | Not checked | No guide yet | Quick overview |
| HawaiiUnited States | Prohibited | Not recorded | Not checked | No guide yet | Quick overview |
| IdahoUnited States | Prohibited | Idaho Lottery; Idaho State Racing Commission (for pari-mutuel wagering); Tribal Gaming Commissions (for tribal casinos) | Not checked | No guide yet | Quick overview |
| IllinoisUnited States | Licensed except casino and pokerNo casino or poker | Illinois Gaming Board (IGB) | Sports betting: 20% on AGR up to $30M; 25% on $30M–$50M; 30% on $50M–$100M; 35% on $100M–$200M; 40% on AGR over $200M. An additional 2% local tax applies in Cook County. | No guide yet | Quick overview |
| IndianaUnited States | Licensed except casino and pokerNo casino or poker | Indiana Gaming Commission | 9.5% | No guide yet | Quick overview |
| IowaUnited States | Licensed except casino and pokerNo casino or poker | Iowa Racing and Gaming Commission | 6.75% on sports betting GGR (statewide flat rate): tied with Nevada for the lowest sports betting tax in the U.S. | No guide yet | Quick overview |
| KansasUnited States | Licensed except casino and pokerNo casino or poker | Kansas uses a dual-regulator model. The Kansas Lottery is the legal owner and operator of all commercial casino gaming and sports wagering. The Kansas Racing & Gaming Commission (KRGC) provides regulatory oversight, including licensing for facility managers and suppliers, background checks, audits, and enforcement. | 10% on sports betting GGR (statewide flat rate). | No guide yet | Quick overview |
| KentuckyUnited States | Licensed except casino and pokerNo casino or poker | Kentucky Horse Racing Commission (KHRC), also referred to as the Kentucky Horse Racing and Gaming Corporation. | Retail (in-person): 9.75% on sports betting GGR. Online/mobile: 14.25% on sports betting GGR (KY taxes online wagers more heavily than retail). | No guide yet | Quick overview |
| La RiojaArgentina | Regulated | Administración Provincial de Juegos de Azar (AJALAR) | 7% Ingresos Brutos; canon not published | Licence guide | Researched |
| LouisianaUnited States | Licensed except casino and pokerNo casino or poker | Louisiana Gaming Control Board | Not checked | No guide yet | Quick overview |
| MaineUnited States | Regulated | Maine Gambling Control Unit | Sports betting: 10% on adjusted gross sports wagering receipts. Online casino + poker (LD 1164, 2026): 16% on gaming revenue per statute, with implementing regulations pending. Land-based casinos: 16% on table games and 39%–46% on slots. | No guide yet | Quick overview |
| ManitobaCanada | Regulated | Liquor, Gaming and Cannabis Authority of Manitoba (LGCA) | Not checked | No guide yet | Quick overview |
| MarylandUnited States | Licensed except casino and pokerNo casino or poker | Maryland Lottery and Gaming Control Agency | 20% | No guide yet | Quick overview |
| MassachusettsUnited States | Licensed except casino and pokerNo casino or poker | Massachusetts Gaming Commission | Retail (in-person at category-1 and -2 facilities): 15% on sports betting GGR. Online/mobile (category-3 operators): 20% on sports betting GGR. | No guide yet | Quick overview |
| MendozaArgentina | Regulated | Instituto Provincial de Juegos y Casinos (IPJyC) | 12% Ingresos Brutos + canon from 6% of GGR | No guide yet | Researched |
| MichiganUnited States | Regulated | Michigan Gaming Control Board (MGCB) | Online Casino GGR: <$4M: 20%; $4M-<$8M: 22%; $8M-<$10M: 24%; $10M-<$12M: 26%; ≥$12M: 28%. Online Sports Betting GGR: 8.4%. An additional 1.25% municipal services fee applies to Detroit-based operators. | Licence guide | Quick overview |
| MinnesotaUnited States | Prohibited | Regulation is divided: the Gambling Control Board (charitable), Racing Commission (pari-mutuel), State Lottery (lottery), and the Dept. of Public Safety's Alcohol and Gambling Enforcement Division (tribal compacts). | Not checked | No guide yet | Quick overview |
| MississippiUnited States | Licensed except casino and pokerNo casino or poker | Mississippi Gaming Commission | Not checked | No guide yet | Quick overview |
| MissouriUnited States | Licensed except casino and pokerNo casino or poker | Missouri Gaming Commission | 10% | Licence guide | Researched |
| MontanaUnited States | Licensed except casino and pokerNo casino or poker | Montana Lottery (Sports Betting); Gambling Control Division, Dept. of Justice (Other Gambling) | Not checked | No guide yet | Quick overview |
| NebraskaUnited States | Prohibited | Nebraska Racing and Gaming Commission | Not checked | No guide yet | Quick overview |
| NevadaUnited States | Licensed except casinoNo online casino | Nevada Gaming Commission (NGC) and the Nevada Gaming Control Board (NGCB) | Tiered rate on Gross Gaming Revenue, with a top rate of 6.75% on GGR exceeding $134,000 per month. This applies to all forms of gaming. | No guide yet | Quick overview |
| New BrunswickCanada | Regulated | New Brunswick Lotteries and Gaming Corporation (NBLGC); Gaming, Liquor and Security Licensing Branch (Department of Public Safety) | Not checked | No guide yet | Quick overview |
| New HampshireUnited States | Licensed except casino and pokerNo casino or poker | New Hampshire Lottery and Gaming Commission | 51% on sports betting GGR (DraftKings holds the sole statewide monopoly for both retail and mobile under a competitive bid awarded by the NH Lottery). | No guide yet | Quick overview |
| New JerseyUnited States | Regulated | New Jersey Division of Gaming Enforcement (NJDGE) | 19.75% of gross revenue (+1.25% on sports wagering) | Licence guide | Researched |
| New MexicoUnited States | Prohibited | New Mexico Gaming Control Board (NMGCB); Tribal Gaming Agencies (TGAs) | Not checked | No guide yet | Quick overview |
| New South WalesAustralia | Licensed except casino and pokerNo casino or poker | NSW Independent Casino Commission (NICC) for casinos; Liquor & Gaming NSW for wagering, clubs, and lotteries. | 15% point-of-consumption tax on net wagering revenue from NSW customers. Casino table games are taxed at 20.25% (non-rebate play) and 12.5% (rebate play). A 2% responsible gambling levy also applies to casino revenue. | No guide yet | Quick overview |
| New YorkUnited States | Licensed except casino and pokerNo casino or poker | New York State Gaming Commission (NYSGC) | 51% on mobile sports betting GGR; 10% on retail sports betting GGR. | No guide yet | Quick overview |
| Newfoundland and LabradorCanada | Regulated | Department of Finance (Commercial Gaming); Department of Digital Government and Service NL (Charitable Gaming) | Not checked | No guide yet | Quick overview |
| North CarolinaUnited States | Licensed except casino and pokerNo casino or poker | North Carolina State Lottery Commission | 18% on sports betting GGR (mobile sports betting launched March 2024). | No guide yet | Quick overview |
| North DakotaUnited States | Prohibited | Gaming Division, Office of the Attorney General | Not checked | No guide yet | Quick overview |
| Northern TerritoryAustralia | Licensed except casino and pokerNo casino or poker | Northern Territory Racing and Wagering Commission (NTRWC) | Operators pay a tax of 5% of Gross Monthly Profit, capped annually at $1,410,000 for FY 2024-25. A new Racing and Wagering Levy of 0.05% of Gross Monthly Profit also applies. Operators are liable for Point of Consumption (POC) taxes (10-20% of NGR) in each state where bets are placed. | No guide yet | Quick overview |
| Northwest TerritoriesCanada | Licensed except casino and pokerNo casino or poker | Government of the Northwest Territories, Department of Municipal and Community Affairs (MACA) | Not checked | No guide yet | Quick overview |
| Nova ScotiaCanada | Regulated | Alcohol, Gaming, Fuel and Tobacco (AGFT) Division, Service Nova Scotia | Not checked | No guide yet | Quick overview |
| NunavutCanada | No online regulationUnregulated | Department of Community and Government Services, Consumer Affairs (for charitable gaming); Western Canada Lottery Corporation (WCLC) in partnership with NWT & NU Lotteries (for lottery and sports betting). | Not checked | No guide yet | Quick overview |
| OhioUnited States | Licensed except casino and pokerNo casino or poker | Ohio Casino Control Commission | 20% of sports gaming receipts | Licence guide | Researched |
| OklahomaUnited States | Prohibited | Gaming Compliance Unit (OMES); Oklahoma Horse Racing Commission; Individual Tribal Gaming Commissions | 4% | No guide yet | Quick overview |
| OntarioCanada | Regulated | iGaming Ontario / Alcohol and Gaming Commission of Ontario (AGCO) | 20% on gaming revenue retained by iGaming Ontario (the 20% residual after the 80% operator remittance) | Licence guide | Researched |
| OregonUnited States | Licensed except casino and pokerNo casino or poker | Oregon State Lottery Commission | Lottery-revenue-share model: DraftKings serves as the Oregon Lottery's sports betting operator (replacing the in-house Scoreboard app in 2022), and the Lottery receives approximately 51% of net gaming revenue under the contract. | No guide yet | Quick overview |
| PennsylvaniaUnited States | Regulated | Pennsylvania Gaming Control Board (PGCB) | 54% slots, 16% tables and poker, 36% sports (each incl. 2% local share) | Licence guide | Researched |
| Prince Edward IslandCanada | Regulated | Prince Edward Island Lotteries Commission | Not checked | No guide yet | Quick overview |
| QuebecCanada | Regulated | Régie des alcools, des courses et des jeux (RACJ) | State operator: surplus to Quebec Treasury. | No guide yet | Quick overview |
| QueenslandAustralia | Licensed except casino and pokerNo casino or poker | Office of Liquor and Gaming Regulation (OLGR) | 20% point-of-consumption tax on net wagering revenue (including bonus bets); casino tax is a complex tiered system on GGR. | No guide yet | Quick overview |
| Rhode IslandUnited States | Regulated | Rhode Island Lottery | 61% of online slots GGR is retained by the state; 15.5% of online table games GGR is retained by the state; 51% of sports betting revenue is retained by the state. | Licence guide | Quick overview |
| San JuanArgentina | Regulated | Caja de Acción Social (CAS) | Canon of at least 12.5% of netwin; Ingresos Brutos rate not set | Licence guide | Researched |
| Santa FeArgentina | Regulated | Caja de Asistencia Social - Lotería de Santa Fe (CAS) | 10.50% Ingresos Brutos + canon from 15% of gross results | No guide yet | Researched |
| SaskatchewanCanada | Regulated | Gambling is managed by Lotteries and Gaming Saskatchewan (LGS), a commercial Crown corporation. Regulation and licensing are handled by the Saskatchewan Liquor and Gaming Authority (SLGA). The exclusive right to operate all online gambling is held by the Saskatchewan Indian Gaming Authority (SIGA), a non-profit First Nations entity. | Not checked | No guide yet | Quick overview |
| South AustraliaAustralia | Licensed except casino and pokerNo casino or poker | Liquor and Gambling Commissioner (supported by Consumer and Business Services) | 15% | No guide yet | Quick overview |
| South CarolinaUnited States | Prohibited | S.C. Lottery Commission (State lottery); Department of Revenue (charitable bingo); Secretary of State (nonprofit raffles) | Not checked | No guide yet | Researched |
| South DakotaUnited States | Licensed except casino and pokerNo casino or poker | South Dakota Commission on Gaming | 9% | No guide yet | Quick overview |
| TasmaniaAustralia | Licensed except casino and pokerNo casino or poker | Tasmanian Liquor and Gaming Commission | Not checked | No guide yet | Quick overview |
| TennesseeUnited States | Licensed except casino and pokerNo casino or poker | Tennessee Sports Wagering Council (SWC) | 1.85% of gross handle, in force since 1 July 2023. Gross handle is the wagers received less cancelled or voided wagers, so the tax is charged on the amount wagered, not on revenue after payouts. Before 1 July 2023 the rate was 20% of adjusted gross income. Winning payouts, promotional wagers and promotional payouts cannot be deducted; the federal wagering excise tax paid for the month can be. The tax is paid monthly. Fantasy sports operators pay a separate State tax of 6% of adjusted revenues. | Licence guide | Researched |
| TexasUnited States | Prohibited | Texas Department of Licensing and Regulation (TDLR); Texas Racing Commission (TXRC) | Not checked | No guide yet | Quick overview |
| UtahUnited States | Prohibited | Utah Attorney General's Office | Not checked | No guide yet | Quick overview |
| VermontUnited States | Licensed except casino and pokerNo casino or poker | Vermont Department of Liquor and Lottery | 31% | No guide yet | Quick overview |
| VictoriaAustralia | Licensed except casino and pokerNo casino or poker | Victorian Gambling and Casino Control Commission (VGCCC) | 15% point-of-consumption tax (POCT) on net wagering revenue from all customers in Victoria. Casino tax rates are significantly higher. Electronic Gaming Machine (EGM) tax rates are progressive, up to 60.67%. | No guide yet | Quick overview |
| VirginiaUnited States | Licensed except casino and pokerNo casino or poker | Virginia Lottery | Sports betting is taxed at a flat rate of 15% on Adjusted Gross Revenue (AGR). Land-based casinos are taxed on a tiered structure based on adjusted gross receipts: 18% on the first $200M, 23% on AGR between $200M and $400M, and 30% on AGR over $400M. | No guide yet | Quick overview |
| WashingtonUnited States | Licensed except casino and pokerNo casino or poker | Washington State Gambling Commission | Not checked | No guide yet | Quick overview |
| West VirginiaUnited States | Regulated | West Virginia Lottery Commission | 15% on online casino GGR; 10% on online sports betting GGR. | Licence guide | Quick overview |
| Western AustraliaAustralia | Licensed except casino and pokerNo casino or poker | Gaming and Wagering Commission of Western Australia | 15% | No guide yet | Quick overview |
| WisconsinUnited States | Licensed except casino and pokerNo casino or poker | Wisconsin Department of Administration, Division of Gaming | Not checked | No guide yet | Quick overview |
| WyomingUnited States | Licensed except casino and pokerNo casino or poker | Wyoming Gaming Commission | 10% on online sports betting GGR. Online-only: Wyoming does not authorize retail sportsbooks. | No guide yet | Quick overview |
| YukonCanada | Prohibited | Yukon Lottery Commission (lottery); Professional Licensing & Regulatory Affairs (charitable gaming) | Not checked | No guide yet | Quick overview |
Each value is read from that jurisdiction's page, which carries its sources and date. “Not checked” means we hold no figure yet. Informational only, not legal or tax advice. Tax rates side by side: gambling tax rates by country.
On the map
The same statuses, by colour
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Key
What the statuses mean
- Regulated
- Every product has a legal, licensed route.
- Regulated by state
- No national licence: each state or province decides what it licenses.
- State monopoly
- Legal to play only with the state operator; closed to private operators.
- Partly licensed
- Some products are licensed; others are banned or unregulated.
- No online regulation
- No law licenses online gambling; offshore sites operate unlicensed.
- Prohibited
- Online gambling is banned.
- No data
- Not yet researched.
Research levels
- Quick overview
- A first summary from public sources, not yet checked line by line.
- Researched
- Our regulatory checklist answered from official documents, every figure traced to its source.
- Reviewed
- Reviewed by a named compliance specialist for that jurisdiction. How we research