Operating in Bosnia and Herzegovina: tax and compliance
Online gambling in BIH is licensed separately by the Federation of BiH, Republika Srpska and Brčko District; in the Federation only betting may be offered online, and only by operators approved for at least 50 payment points.
Product by product
Every applicant needs a company seated in the entity it applies to. No text accepts a branch of a foreign company, and RS and BD bar operators from abroad. How the Federation's rules meet the market (27 October 2026, read from a Bosnian connection): the own sites of FBiH betting-approval holders bet-live.ba and sportplus.ba showed CASINO and LIVE CASINO menus with slot makers and virtual games, premier-kladionica.com showed online casino, live-dealer roulette, blackjack and baccarat and online bingo, and mozzartbet.ba showed slots, live games and Virtuali under an RS approval. No statement by the FBiH Ministry of Finance, the Tax Administration, RUIS or a court is cited.| Product | Status | Licensed by | Tax | Key restriction | Advertising |
|---|---|---|---|---|---|
| Sports betting | Licensable | FBiH Ministry of Finance; RS Ministry of Finance (RUIS supervises); BD Tax Administration | FBiH 5% of each player payment; RS 20% of payments less payouts; BD KM 1,500 a month per operator seat until 31 July 2027 at the latest, then 20% | FBiH internet approval only for betting operators approved for at least 50 payment points; servers and equipment in the entity; RS promotional bonuses capped at 30% of monthly payments | Banned for an operator without approval or licence in all three entities; none in children's media; BD requires three notices in each advertisement; on air, none within 15 minutes of a children's programme |
| Online casino | Limited | RS Ministry of Finance (internet licence, Catalogue games); BD Tax Administration (internet approval); FBiH none for private operators | RS 20% of payments less payouts; BD KM 1,500 a month per operator seat until 31 July 2027 at the latest, then 20% | FBiH Art. 18(1) bans organising online any game not allowed online; RS and BD license it. Market practice: in the note above the table | As for Sports betting |
| Slots | Limited | RS Ministry of Finance (each slot in the Catalogue); BD Tax Administration; FBiH none for private operators | As for Online casino | RS Art. 11(1) bars games not described in the Catalogue. Market practice: as for online casino | As for Sports betting |
| Live casino | Limited | RS Ministry of Finance (live games in the Catalogue only); BD Tax Administration; FBiH none for private operators | As for online casino | As for online casino | As for Sports betting |
| Lottery | State monopoly | FBiH Lutrija BiH by statute; RS Lutrija Republike Srpske by statute; BD through the branch of an entity lottery | FBiH Lutrija BiH 10% of online turnover | Online classic lottery games in the Federation are the exclusive right of Lutrija BiH; private operators may bet only on the drawn numbers of lotteries of different countries, under Ministry-approved rules | — |
| Virtual betting | Limited | RS Ministry of Finance (Catalogue entry needed); BD Tax Administration; FBiH banned online | As for sports betting | FBiH Internet Rulebook Art. 4(1) bans internet betting on computer-generated events. Market practice: as for online casino | As for Sports betting |
Will online gambling lose its VAT exemption?
Games of chance are exempt from VAT at state level (Art. 25 point 7 of the VAT Act), and the same treatment applies in the Federation, RS and Brčko District. A bill to remove the exemption passed the House of Representatives on 22 January 2026, which also tasked the Indirect Taxation Authority with drafting a rulebook on how games of chance are taxed. It is not law: as of 27 October 2026 the bill is not on any agenda in the House of Peoples' published 2026 session records, and the exemption remains in force. The standard VAT rate for other supplies is 17%.
House of Representatives, 35th session, 22 January 2026 ↗Vote of 22 January 2026 ↗VAT Act (UINO) ↗
Regulator and player protection in Bosnia and Herzegovina
Which casinos & betting sites are licensed in Bosnia and Herzegovina?
See the full official list of licensed operators and their authorised domains.
Heads-up for operators
3 items · last change 27 Oct 2026
A state-level bill to end the VAT exemption for games of chance (Prijedlog zakona o izmjeni Zakona o porezu na dodatu vrijednost BiH, no. 01-02-1-2686/25) passed the House of Representatives of the Parliamentary Assembly on 22 January 2026 by urgent procedure. As of 27 October 2026 it is on no House of Peoples agenda (published sessions up to 27 July 2026), so games of chance stay exempt under VAT Act Art. 25 point 7. Nine bills to amend the FBiH Law on Games of Chance are also listed in procedure in the FBiH House of Representatives (2022-2026 mandate); none is law, and no RS or Brčko District amendment is pending in the lists cited.
State-Level VAT Exemption Removal Bill Passes First Hurdle
The state House of Representatives passed a bill to end the VAT exemption for games of chance; as of 27 October 2026 it is on no House of Peoples agenda, so the exemption (VAT Act Art. 25 point 7) stands.
Source: 1
Political Debate on Gambling Act Amendments Begins
Lawmakers initiated discussions to reform the Gambling Act, targeting loopholes such as the non-enforcement of location restrictions for betting shops near schools.
Source: 2
Not yet in force: drafts, laws adopted without a start date, and sections of the law still to be commenced. An item moves to the timeline below on the day it takes effect.
Getting licensed in Bosnia and Herzegovina
Gambling tax: 5% to 20%
Taxation differs by entity. Federation (FBiH): internet betting carries a fee of 5% of each player payment, withheld from the player and paid monthly (Law SN FBiH 48/15 Art. 119(2)-(4));
Lutrija BiH pays 10% of its online turnover (Art. 119(1)). Republika Srpska (RS): internet games pay 20% of total payments minus total payouts, declared and paid monthly (Law SG RS 22/19 Art. 94), a gross-gaming-revenue base, not turnover.
Brčko District (BD): 20% of payments minus payouts (Art. 89), postponed until the Tax Administration's system is set up and at the latest to 31 July 2027; meanwhile KM 1,500 a month per operator seat (Art. 114a(1)(f); SG BD 27/25).
A state-level bill to end the VAT exemption for games of chance is pending (not law).
Which foreign licences Bosnia and Herzegovina accepts
Bosnia and Herzegovina recognises none of these 8 foreign licences.
BlockedMalta (MGA) · United Kingdom (UKGC) · Curaçao (CGB) · Alderney (AGCC) · Kahnawake (KGC) · Anjouan · Isle of Man (GSC) · Gibraltar (GRA)
Not recognized; operators must have a local, entity-level license.
Bonus rules: welcome bonuses allowed
Bonus and promotion regulations are handled separately by the country's three legal orders, the Federation of Bosnia and Herzegovina (FBiH), Republika Srpska (RS) and Brčko District. Republika Srpska generally has a more defined framework for iGaming promotions.
- Welcome bonus
- Allowed
- VIP schemes
- Allowed
- Loyalty schemes
- Allowed
- Cashback
- Allowed
Republika Srpska caps promotional bonuses for internet games at 30% of a player's monthly payments over the year, and a bonus counts as a payment (Law SG RS 22/19 Art. 93(2)-(3)). The Federation and Brčko District laws have no bonus rule.
- Channels off-limits
- Media and internet portals intended for children and youth (FBiH)
- Penalties
Specific fines for advertising violations are not delineated, but general non-compliance with the Law on Games of Chance can lead to significant financial penalties.
General non-compliance with the Law on Games of Chance can lead to potential license revocation.
While no universal disclaimer is mandated, operators are broadly required to display information on gambling addiction risks and support contacts. Advertising must not create unrealistic expectations for players.
Advertising: most channels open
Bosnia and Herzegovina licenses gambling separately in the Federation of BiH, Republika Srpska and Brčko District. Advertising is allowed for licensed or approved operators; each games law bans advertising of operators without a licence or approval and in children's and youth media, and Republika Srpska adds an advertising standard in its responsible-gaming rulebook. Online casino is not licensed in the Federation, so casino advertising there has no licensed operator behind it. Platform rules (Google, Meta) are the platforms' own.
| Channel | Status | Vertical & Platform Split (2026) |
|---|---|---|
| Google Search Ads | Licensed operators only | As of March 23, 2026, Google Ads requires all gambling advertisers to demonstrate “good policy health,” including per-country certification and ownership of a second-level domain. Certification is now website-specific and country-specific, meaning separate approvals are needed for each domain and target country, with stricter scrutiny generally applied to casino-related content.6789 |
| App Store Publishing | Allowed | Google Play prohibits real-money gambling apps unless developers complete a specific submission process, comply with all local laws, and hold valid gambling licenses for each jurisdiction. In Bosnia and Herzegovina the licence is the entity's: in the Federation only betting operators with at least 50 payment points may take bets online, Republika Srpska licenses internet games without premises, and Brčko District adds an internet approval to the underlying game's. BIH was not explicitly listed in Google Play’s March 2021 expansion.101112 |
| Google/Apple App Store Ads | Allowed | Promoted listings and Universal App Campaigns for gambling apps adhere to similar restrictions as Google Search Ads, including age targeting and responsible gambling messaging. Specific rules for App Store Ads in BIH are not detailed in available sources, and it is not confirmed if BIH is included in countries where Google TV Masthead or Demand Gen/Discovery ads are available for sports betting.810 |
| Meta (FB/IG) | Restricted | Meta requires all iGaming advertisers to apply manually through its “Permissions and Verifications” portal, providing regulator-license evidence and targeting users aged 18 and above. Creatives must focus on “entertainment, experience, and safe play,” with no explicit differences found for casino versus sportsbook in BIH, though platform trends suggest stricter moderation for casino products.121314 |
| TV & Radio | Restricted | Not generally banned. Each games law forbids gambling ads in children's and youth programmes on radio and television (FBiH Law Art. 122(1); RS Law Art. 12(4); Brčko District Law Art. 6(2)) and bans advertising of operators without a licence or approval (FBiH Art. 18(1)(2); RS Art. 11(1)(10); Brčko District Art. 5(1)(f)). The Communications Regulatory Agency's Code on Commercial Communications bars gambling advertising from 15 minutes before a children's programme, during it and until 15 minutes after it (RAK Code Art. 7(5)). No other time restriction applies.15161718 |
| Sponsorships | Licensed operators only | No rule specific to sponsorship: none of the three games laws (Federation of BiH, Republika Srpska, Brčko District) nor the RAK Code on Commercial Communications mentions sponsorship by gambling operators. The general rules apply to the sponsor's advertising: the sponsor must hold a licence or approval in the entity concerned, since advertising operators without one is banned (FBiH Art. 18(1)(2); RS Art. 11(1)(10); Brčko District Art. 5(1)(f)), and foreign games may not be advertised. Brčko District exempts the display of an operator's logo or trade mark from its mandatory advertising notices (Art. 7(8)). Sports federations' and clubs' own rules were not checked.15161718 |
| Digital OOH | Licensed operators only | Not regulated in the games laws: no article of the Federation of BiH, Republika Srpska or Brčko District law mentions billboards, screens or other outdoor advertising, and the RAK Code covers audiovisual media services. The general rules apply: the advertiser must hold a licence or approval in the entity concerned, since advertising operators without one is banned (FBiH Art. 18(1)(2); RS Art. 11(1)(10); Brčko District Art. 5(1)(f)), foreign games may not be advertised, and Brčko District advertisements must carry its mandatory notices (Art. 7(7)). Municipal and cantonal outdoor-advertising rules were not checked.151617 |
Channel rules for Bosnia and Herzegovina reflect each platform's published policy and the sources numbered in each row (listed under Methodology & sources). Verify with the local regulator and your ad-platform account manager before launching.
How Bosnia and Herzegovina enforces against unlicensed operators
In March 2026 the FBiH Tax Administration carried out 1,062 inspections of betting operators, issued misdemeanour orders in 241 and imposed fines totalling KM 949,550 (release of 2 April 2026). Only Republika Srpska has a written blocking rule: the Ministry sends banks a list of sites whose payments they may not execute and starts a procedure to block access (Internet Rulebook Art. 22); the Federation and Brčko District acts give no such power.
- March 2026: 1,062 inspections of betting operators in the Federation, misdemeanour orders in 241, fines of KM 949,550 in total.
- Brčko District Tax Administration, December 2025: misdemeanour orders of KM 40,700 after checks of 15 locations.
- Republika Srpska, September 2025: RUIS destroyed 96 items permanently seized under final court decisions.
Enforcement cases in Bosnia and Herzegovina: 3 recent
Material regulator actions, court rulings, and high-profile fines from 2016–2026 against operators serving Bosnia and Herzegovina. Each entry includes the technical failure and a one-line read-across for other operators in the market.
- March 2026
Multiple Betting Operators (Federation of BiH)
LicensingFines totalling KM 949,550The FBiH Tax Administration carried out 1,062 inspections of betting operators in March 2026 and issued misdemeanour orders in 241 of them (release of 2 April 2026).
Read-across: This large-scale enforcement action signals a heightened focus on regulatory compliance for all land-based operators in the Federation, increasing the risk of unannounced inspections and significant financial penalties.
- January 2026
All Operators (Federation of BiH)
TaxVAT exemption removal proposedA bill to remove the VAT exemption for games of chance passed the House of Representatives on 22 January 2026; as of 27 October 2026 it is on no House of Peoples agenda.
Read-across: The removal of the VAT exemption would fundamentally increase the cost base for all licensed operators, and potentially affect market viability and pricing for consumers.
- March 2019
All Operators (Republika Srpska)
LicensingNew Law on Games of Chance enactedThe new law was introduced to modernize regulation, increase state revenue, and implement stricter controls over the gambling sector.
Read-across: The law mandated new licensing procedures and complete online monitoring by the Ministry of Finance, and introduced responsible gambling standards. This significantly increased compliance and technical requirements for all operators in Republika Srpska.
Licensed operators: 23 licences: 7 FBiH internet approvals and 16 RS internet licences in validity (some groups hold both)
As of 27 Oct 2026, 23 licences: 7 FBiH internet approvals and 16 RS internet licences in validity (some groups hold both) are on the register in Bosnia and Herzegovina. Size your entry against this base before committing capital. Check them yourself on the official Federal Ministry of Finance register, which lists each licensee and its authorised domains.
Notable licensed operators
MOZZART BH PLAY d.o.o.
BET-LIVE d.o.o.
Lutrija BiH
Lutrija Republike Srpske
Traps operators hit in Bosnia and Herzegovina
Specific operational risks that have caught new entrants in this market. Each item is country-specific. Generic gambling-ops issues (KYC, RG tools) are not included unless they have a local twist.
Dual-Entity Regulation & The Land-Based Anchor
The most significant pitfall is the fragmented market. A license in Republika Srpska is not valid in the Federation of BiH, and vice-versa. In the Federation, an internet approval covers betting only and goes only to a betting operator approved for at least 50 payment points, with the server in the Federation (Law SN FBiH 48/15 Arts 109(2), 116(2); Rulebook 59/16 Art. 13(2)). Republika Srpska licenses internet games to a company seated in RS with its equipment and data there, without requiring land-based premises (Law SG RS 22/19 Arts 85-87); Brčko District adds the internet approval to the approval for the underlying casino, betting or slot game (Arts 83(1), 85(2)(a)).
Inconsistent and Evolving Tax Regimes
Tax rules differ between the three entities: a fee on each player payment in the Federation, a fee on payments less payouts in Republika Srpska and, in Brčko District, a flat monthly amount until 31 July 2027 at the latest. A state-level bill to end the VAT exemption for games of chance has passed one chamber and is not law.
Local Banking and Capital Requirements
In Republika Srpska, an internet-games licence needs core capital of at least 1 million KM, kept for the whole licence (Art. 16(1)(5), (3)), and an annual bank guarantee, delivered by 31 January, of 25% of the total planned annual costs based on the fees (Art. 85(3)). Payments run through the operator's accounts at a bank in the entity (RS), through payment points or banks in the Federation (FBiH), or through an account opened in Bosnia and Herzegovina (Brčko District).
Timeline: rules in force
- March 2026
FBiH Regulator Conducts Large-Scale Enforcement Action
The FBiH Tax Administration carried out 1,062 inspections of betting operators, issued misdemeanour orders in 241 and imposed fines totalling KM 949,550 (release of 2 April 2026).
Source: 19
- March 2019
Republika Srpska Enacts New Law on Games of Chance
RS modernized its gambling legislation. It introduced stricter controls, new licensing procedures, and updated fee structures, including a fee of 20% of total stakes minus total payouts on internet games (Art. 94).
Source: 3
- 2015
Federation of BiH Enacts Current Law on Games of Chance
The FBiH established its current regulatory framework. It created a licensing regime for private operators and confirmed the monopoly of Lutrija BiH for lottery games.
Source: 5
Operator myths vs reality in Bosnia and Herzegovina
Common assumptions about gambling licensing that turn out to be wrong in practice.
- MythWe can get one license to cover the entire Bosnian market.
- MythWe can enter the market as an online-only operator.Reality
Partly. In the Federation of BiH, an internet approval covers betting only and is open only to a betting operator approved for at least 50 payment points. Republika Srpska licenses internet games to a company seated there with its equipment and data there, without requiring land-based premises, and Brčko District adds the internet approval to the approval for the underlying game.
- MythA license from Malta or Curaçao is sufficient to operate legally.Reality
Absolutely not. No foreign licenses are recognized. All forms of gambling require a local, entity-specific license. Operating without one is illegal.
Sources5
Markets that work like Bosnia and Herzegovina
Compared on what our records hold for each country: whether online casino, betting, poker and lottery are licensed, state-run or banned, the licensing model, what the operator tax is levied on and its band, how most advertising channels are treated, and how foreign licences are treated. A point we hold for only one of the two countries counts for nothing.
- BotswanaAI overviewJamaicaAI overview
Online casino and poker limited; betting and lottery licensed; licensed market; foreign licences mostly blocked.
- HungaryChecked
Online casino and poker limited; betting licensed; licensed market; foreign licences mostly blocked.
- GermanyReviewed
Online casino limited; betting and lottery licensed; licensed market; foreign licences mostly blocked.
- MexicoReviewed
Betting and lottery licensed; poker limited; licensed market; most ad channels open to licensed operators only.
Methodology & sources
The research behind our Bosnia and Herzegovina coverage
Counted across every Bosnia and Herzegovina page, not this page alone.
compiled 29 Oct 2026
Across every Bosnia and Herzegovina page on this site: players, operators and the licence guide. The research report behind them cites official sources: the law, the regulator, the gazette, the courts and each platform’s own published advertising policy. Page sections not yet rewritten from the report may cite other sources.
The same research as a 105-page Bosnia and Herzegovina report: every one of the 201 checklist questions, each answer cited to the instrument behind it.
Request the Bosnia and Herzegovina reportOur Deep AI Scan took Bosnia and Herzegovina through all 201 questions of our regulatory checklist, from 85 official documents, read on 29 Oct 2026. Our research team then traced every figure on this page to the document and sentence that states it. The full research report is due to go to our compliance team. Where a fact rests on a press report or a law-firm summary rather than an official document, the page says so.
Documents cited on this page
- 1PSBiH: 35. sjednica Predstavničkog doma, 22.1.2026 (agenda and documents)
- 2Source
- 3RS Law on Games of Chance, SG RS 22/19 (Government of Republika Srpska)
- 4RS Law on Games of Chance (2019)
- 5FBiH Law on Games of Chance, SN FBiH 48/15 (Federal Ministry of Finance)
- 6Google Ads Help: Gambling and games certification eligibility update (March 2026)
- 7YeezyPay Blog: Running Gambling Ads on Google in 2026
- 8Blockchain-Ads: Google Ads Gambling Policy: What it Means for You (2026)
- 9Affnook: Understanding the Online Gambling Google Ads Policy for 2026
- 10Collegeinsider: Country-Specific Regulations for Gambling Apps
- 11Legal Pilot: Gambling in Bosnia and Herzegovina: Legal Status & Regulations Explained
- 12SBC EURASIA EN: Bosnia and Herzegovina Unable to Modernize Gambling Laws Quickly
- 13Stop the Bans: How to Navigate Google & Meta's Brutal 2026 iGaming Ad Policies
- 14iGaming Expert: Google to get tough on gambling advertisers
- 15FBiH: Law on Games of Chance, SN FBiH 48/15, 60/15 (Federal Ministry of Finance)
- 16RS: Law on Games of Chance, SG RS 22/19 (Ministry of Finance)
- 17Brčko District: Law on Games of Chance, SG BD 6/22 (Assembly of Brčko District)
- 18Communications Regulatory Agency (RAK): Code on Commercial Communications (24.02.2023)
- 19FBiH Vlada: Porezna uprava FBiH, 1.062 inspekcijska nadzora kod priređivača, 02.04.2026
- 20BD Direkcija za finansije: Kontrola igara na sreću (26.12.2025), Internet Archive copy of 14.02.2026
- 21RS RUIS: Intenzivne aktivnosti (saopštenje 26.09.2025)
- 22RS: Pravilnik o izmjenama Pravilnika o priređivanju internet igara na sreću, SG RS 104/19
- 23FBiH: Rulebook on internet games of chance, SN FBiH 59/16, 23/24 (Federal Ministry of Finance)
- 24Parliamentary Assembly of BiH, House of Representatives, 35th session, 22 January 2026
- 25FBiH: Zakon o igrama na sreću, SN FBiH 48/15 and correction 60/15 (FMF PDF)
- 26RS: Zakon o igrama na sreću, SG RS 22/19 (Ministry of Finance PDF)
- 27BD: Zakon o igrama na sreću Brčko distrikta BiH, SG BD 6/22 (Skupština BD PDF)
Other documents this page relies on
- FBiH: Pravilnik o tehničkim uslovima, sadržaju pravila i procedura i načinu priređivanja internet igara na sreću, SN FBiH 59/16, supplemented 23/24Regulator
- BD: Zakon o izmjenama i dopunama Zakona o igrama na sreću, SG BD 24/22Regulator
- RS: Pravilnik o primjeni standarda odgovornog priređivanja igara na sreću, SG RS 89/20Regulator
- RS: Pravilnik o priređivanju internet igara na sreću, SG RS 45/19Regulator
- BD: Zakon o izmjenama Zakona o igrama na sreću, SG BD 27/25 (adopted 23.07.2025; the gazette number as in the Assembly's file name 04S27-25, the pattern of 01S6-22, 02S24-22 and 03S24-24)Law
- RS: Pravilnik o priređivanju internet igara na sreću, SG RS 45/19Regulator
- BiH: RAK, Kodeks o komercijalnim komunikacijama (74th session, 24.02.2023)Regulator
Also cited on this page
- vladars.rs
- VAT Act of Bosnia and Herzegovina (Indirect Taxation Authority)
- FBiH House of Representatives: bills in procedure (2022-2026)
85 documents in all. Request the full research report for every source, answer by answer.