🇮🇪For operators · Tax, marketing & compliance
Operating in Ireland: 2% tax and compliance
The GRAI regulates betting under the 2024 Act. Licensing is PHASED: only betting licences are being issued (remote and intermediary from 1 July 2026; in-person operators from 1 December 2026, when their Revenue licences expire), with remote gaming licences due in 2027 and lottery, B2B and charitable licences in 2028 (GRAI compliance FAQ). So a B2B supplier cannot yet obtain an Irish licence, and online casino stays a grey area: operators serve it under licences from other jurisdictions while betting needs a GRAI licence, and the s.67(2) offence for unlicensed gaming is not yet commenced. The credit-card ban and the €20M / 10%-of-turnover sanctions commenced on 5 Feb 2026 (S.I. No. 31/2026), but the advertising code (ss.143-151, including the 05:30-21:00 watershed and the opt-in social-media rule), the inducement rule (s.157) and the National Gambling Exclusion Register (ss.44-49) are NOT yet commenced and apply from a date GRAI will confirm. A private player's winnings stay untaxed.
Product by product
An applicant needs a tax clearance certificate for each proposed licensee, relevant officer and beneficial owner, but no Irish company, office or director. Only a charitable licence applicant must be domiciled or established in Ireland (s.118(2)(a), not yet in force).| Product | Status | Licensed by | Tax | Key restriction | Advertising |
|---|---|---|---|---|---|
| Sports betting | Licensable | GRAI: remote betting licence | 2% of every bet | No credit-card payments or credit; identity and age verified before an account opens | TV and radio ads may not mention free bets or special offers, or run in or around children's programmes |
| Betting exchanges | Licensable | GRAI: remote betting intermediary licence | 25% of commission charges | Prediction markets that provide betting need this licence; operators without one should block Irish consumers | — |
| Online casino and slots | Unregulated | None yet: remote gaming licences are not available | Standard VAT rate on the operator's retained share of Irish players' stakes | Gaming licences are due to open in 2027 (GRAI compliance FAQ); once issued, a stake is capped at €10 and winnings at €3,000 | — |
| Poker | Unregulated | None yet: gaming licences are not available | — | No Irish licence covers online poker yet; gaming licences are due to open in 2027 | — |
| Lottery | Limited | National Lottery: one licence, outside the GRAI. Other lotteries: District Courts licence or Garda permit until GRAI lottery licences open | — | Once GRAI lottery licences issue, a ticket costs at most €10 and a bingo book €30 | — |
Regulator and player protection in Ireland
Regulator
Application authority and enforcement body
Self-exclusion scheme
None operational yet
How players exclude themselves; what it covers is in the player guide
Mandatory RG controls
deposit limits
Deposit limits or reality checks the law requires operators to offer
Which casinos & betting sites are licensed in Ireland?
See the full official list of licensed operators and their authorised domains by regulator.
Heads-up for operators
10 items · last change 21 Oct 2026
Advertising rules, with a 5:30 a.m. to 9:00 p.m. broadcast watershed: not yet in force
Sections 143-151 are not yet commenced. Once they are, a licensee may not arrange advertising with a broadcaster or on-demand service between 5:30 a.m. and 9:00 p.m. (s.149), and may advertise on social media only to people who have subscribed to its account (s.146). Until then the broadcasters' code applies, with the ASA Code as self-regulation.
Source: 1Checked 21 Oct 2026
National Gambling Exclusion Register: not yet in force
Sections 44-49, which set up the register, are not yet commenced and no date is set. Once they are, a remote licensee must be able to view the register in real time, and one that cannot must not provide remote gambling to a registered person.
Source: 2Checked 21 Oct 2026
Ban on targeted inducements and on sponsorship aimed at children: not yet in force
Section 157 will bar offering an inducement to a person or a specific group of persons; the GRAI's guidance gives free bets for selected loyal customers and volume-based loyalty rewards as examples. Section 159 will bar sponsorship aimed at children. Neither is commenced, and no inducement regulations under s.157(4) have been made.
Source: 3Checked 21 Oct 2026
Show all 10Show fewer
Pool-betting variation fees for betting licences, online included (S.I. 481/2026)
A betting licensee, remote and remote intermediary licences included, pays €1,250 to change the events it is licensed to offer pool betting on, or 25% of the fee paid on its original licence application (excluding per-premises fees) to add pool betting it did not apply for. Made by the GRAI with the Minister for Justice's consent on 17 September 2026; the text gives no commencement date.
Source: 4Checked 14 Oct 2026
Appeals Panel fees of €1,000 and €1,500 (S.I. 482/2026)
An appeal to the Appeals Panel costs €1,000 against a GRAI decision on pool-betting events (s. 114(5), s. 117(5)) or on adding a premises (s. 116), and €1,500 against a finding in a notice of non-compliance or an advice, caution, warning or reprimand (s. 193); the fee is refunded if the appeal succeeds. It applies to remote licensees as well. Made by the GRAI with the Minister for Justice's consent on 17 September 2026; the text gives no commencement date.
Source: 5Checked 14 Oct 2026
Draft account-holder alerts for remote licensees (notification 2026/0549/IE)
The Gambling Regulatory Authority of Ireland has notified a draft regulation requiring remote licensees to send account-holders pop-up alerts every 60 minutes while logged in, plus 7-day and 30-day alerts, showing winnings, losses and time spent. It is not law yet and no commencement date is set; the standstill runs until 11 Jan 2027.
Source: 6Checked 13 Oct 2026
B2B licence for suppliers: applications expected in 2028
Once s.70 commences, selling or supplying gambling products or services needs a B2B licence, and products need certification (ss.123-124). Neither is in force and no B2B licence is required today; the GRAI's compliance FAQ gives 2028 for B2B applications, and a supplier already in the market must apply within 6 months of s.125 commencing to keep supplying.
Source: 7Checked 21 Oct 2026
Gaming licences, online casino and poker included: applications expected in 2027
Section 86 of the Gambling Regulation Act 2024 (gaming licences) is not yet in force, so online casino and poker cannot yet be licensed by the GRAI. Its compliance FAQ gives 2027 for gaming licence applications.
Source: 7Checked 21 Oct 2026
Lottery and charitable licences: applications expected in 2028
Sections 87 and 88 (lottery and charitable licences) are not yet in force, and the GRAI's compliance FAQ gives 2028 for both. Until then lottery licences come from the District Courts and lottery permits from An Garda Síochána.
Source: 7Checked 21 Oct 2026
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: apply to the GRAI
The licence, its cost and the steps are in the licence guide
3 licence types: Business to Consumer (B2C) Licence; Business to Business (B2B) Licence; Charitable/Philanthropic Licence. Year-1 budget €20k–€400k application fee + 2% remote betting duty. Fees, requirements, documents, certification and the step-by-step route are set out there.Read the licence guide
Gambling tax: 2% of Stakes
- Operator tax: 2%. Of every bet placed by remote means. Betting intermediaries pay 25% of their commission charges ↗
Detail
Ireland's core fiscal framework is a 2% Turnover Tax (Betting Duty) levied on bets placed with customers in the State (on-course and tote bets are exempt): NOT on GGR. Because it is a turnover tax, the effective burden depends entirely on your margin: at a typical 5-8% sportsbook margin, 2% of turnover works out at roughly 25-40% of GGR, so model it against your own hold rather than comparing the headline rate with GGR regimes.
Remote betting is its own duty head, distinct from over-the-counter. A mandatory Social Impact Fund Levy applies to every licensee except a charitable licensee, as a percentage of turnover to be fixed by the Minister, and the s.41 GRAI operational charge is likewise not yet set, so both are unquantified line items rather than zero.
Administrative sanctions cap (Part 5, in force from Feb 2026): €20 million or 10% of total turnover, whichever is greater. All applications and renewals run through the GRAI digital compliance portal (live since February 2026).
Ireland's gambling tax next to neighbours and nearby markets
Each bar is the headline operator tax as that country's own page states it, for Ireland, its neighbour and the nearest other markets (marked “nearby”) that tax gross gaming revenue or sports-betting stakes. Hover or tap a bar to see what it is made of; a tax on stakes is drawn at its weight against revenue.
Which foreign licences Ireland accepts
All 8 foreign licences listed here are tolerated in Ireland.
Tolerated
Betting: providing it to people in Ireland without a GRAI licence is an offence (s.67(1)), whatever licence is held here. Online casino: no Irish licence exists yet (the GRAI expects to open gaming licences in 2027) and the offence of providing a game without a gaming licence (s.67(2)) is not in force, so casino sites serve Irish players under licences like this one: a grey area. Revenue charges Irish VAT on eGaming.
Malta (MGA)
At least four GRAI licence holders also hold an MGA licence (our captures of both registers, September and October 2026).
United Kingdom (UKGC) · Curaçao · Alderney (AGCC) · Kahnawake (KGC) · Anjouan · Isle of Man (GSC)
Gibraltar (GRA)
At least two GRAI licence holders also hold a Gibraltar licence (our captures of both registers, October 2026).
Bonus rules: welcome bonuses restricted
Inducement ads: Channel-restricted
The Gambling Regulation Act 2024 provides for restrictions on bonuses, termed "inducements" (s.157), but that section is not yet in force and no regulations exist. The broadcasters' Code already bars special offers and free bets in broadcast gambling ads. The 5:30am to 9:00pm watershed (s.149) is not yet in force either.
What the player can claim
- Welcome bonus
- Restricted
- VIP schemes
- Restricted
- Loyalty schemes
- Restricted
- Cashback
- Restricted
- Online slots + electronic machine-based gaming: €10 maximum stake and €3,000 maximum payout cap per game / round. The cap is a licence condition under Sch. 3 of the 2024 Act for "relevant games" (no gaming licence can yet be issued) and is product-scoped: it does NOT apply to sportsbook, exchange, or other general betting verticals.
Section 157 would bar offering an inducement to "a person or specific group of persons"; the GRAI's guidance gives selecting loyal customers for free bets and volume-based loyalty rewards as examples. It is not yet in force and no regulations exist. The €10 stake + €3,000 payout caps are slots-/EGM-specific and should not be quoted as a general operator-side limit.
What the operator can advertise
- Channels off-limits
- Broadcast gambling ads that carry special offers or free bets (Code s.25.4, in force); a 5:30 a.m. to 9:00 p.m. bar on licensee arrangements is not yet in force (s.149)
- On-demand audio-visual and sound services between 5:30 a.m. and 9:00 p.m. (s.149, not yet in force)
- Social media advertising, except to users who have an account on the platform and are subscribed to the licensee (s.146, not yet in force).
- Messages ads may not give
- Portraying gambling as an escape from problems.
- Suggesting gambling can enhance social status or attractiveness.
- Unsubstantiated claims about winnings.
- Mandatory disclaimer
The exact text has not yet been prescribed by the GRAI, but the ASA code requires a message to encourage responsible gambling and direct people to a source of information about gambling responsibly.
- Penalties
Up to 20,000,000 EUR or 10% of the licensee's turnover, whichever is greater.
A licence can be suspended or revoked only by a court or an adjudication officer, on the GRAI's application (ss.193-194, 201, 220).
As of 21 October 2026 the GRAI has published no decision, notice of non-compliance or penalty; its first licences issued on 1 July 2026. The market is in a transitional phase.
Advertising: most channels open
Ireland's 2026 gambling advertising landscape is defined by the Gambling Regulation Act 2024 and the new Gambling Regulatory Authority of Ireland (GRAI). The Act provides for a broadcast watershed and controls on sponsorship, but its advertising chapter (ss.143-151) is not yet in force. Until it commences, broadcasters follow Coimisiun na Meán's Code and the ASA Code applies.
| Channel | Status | Vertical & Platform Split (2026) |
|---|---|---|
| Google Search Ads | Licensed operators only | Operators require a GRAI licence and country-specific certification from Google. A March 2026 “Good Policy Health” update mandates a proven compliance history and ownership of the advertised domain, while all ad copy must follow responsible gambling principles.1112 |
| App Store Publishing | Allowed | Licensed betting operators can publish real-money gambling apps on the Apple App Store and Google Play Store; no Irish online casino licence can yet be issued. Google's whitelist for Ireland explicitly includes Online Casino and Sports Betting, while Apple's guidelines require apps to be geo-restricted to licensed regions.1314 |
| Google/Apple App Store Ads | Licensed operators only | Advertising for approved gambling apps is permitted but requires compliance with the underlying platform policies. Google App Campaigns demand the same certification as Search Ads, while Apple's policies require that ads are not targeted at minors and adhere to all local laws.1115 |
| Meta (FB/IG) | Licensed operators only | Operators need prior written permission from Meta and must provide their GRAI licence to advertise Sportsbook or Casino products. The 2024 Act provides for a rule that social media advertising reaches only users with an account on the platform who have subscribed to the licensee's account (s.146), but it is not yet in force.1617 |
| TV & Radio | Restricted | The Act's 5:30am to 9:00pm watershed on licensee arrangements with broadcasters (s.149) is not yet in force. In force now: the General Commercial Communications Code (s.25), which bars special offers and free bets in broadcast gambling ads and ads in or around children's programmes.1718 |
| Sponsorships | Restricted | The 2024 Act provides for a ban on sponsoring events aimed at or mostly attended by children, and clubs or teams in which children are members (s.159), and on branded clothing and merchandise for children (s.151). Neither is yet in force.1819 |
| Digital OOH | Restricted | Once s.144 commences the GRAI can prescribe the times, places and events at which gambling advertisements are shown; it is not in force and no regulations exist. The existing Advertising Standards Authority (ASA) Code stipulates that gambling marketing should not appear within 100 metres of a school entrance.20 |
Channel rules for Ireland 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.
Payments: rails to integrate in Ireland
How Ireland players pay, split into domestic rails and international schemes and ranked by share of the country's online payment volume. The ranking comes from national payment data rather than gambling deposit data, because no regulator publishes deposit mix by method. Where that inference breaks for gambling, the method says so.
Low confidenceVerified August 2026
- #1Visa/Mastercard debit card
- #2Revolut
- #3Apple Pay
Gambling differs: The wallet is permitted, but what funds it decides compliance. Ireland's prohibition catches a wallet funded by a credit card, so that is not a compliant deposit.
All accepted methods (3)
Apple PayRevolutVisa/Mastercard debit card
Payment-method regulations
Gambling Regulation Act 2024 (No. 35 of 2024) (from 2026-02-05): Credit cards prohibited for licensed gambling, expressly including wallet-masking, using a credit card to fund a PayPal/Skrill/e-wallet balance then used to gamble. Breach is a criminal offence for the licensee. Credit card: Prohibited for gambling from 5 February 2026 under the Gambling Regulation Act 2024. The route of funding an e-wallet from a credit card is caught by the statute itself (s.165).
How Ireland enforces against unlicensed operators
The GRAI is a new regulator with heavy statutory powers: turnover-based fines, court-ordered blocking and payment bars, and licence suspension. Its enforcement provisions came into force on 5 February 2026, and so far it licenses betting only.
- Administrative fines of up to €20 million or 10% of the licensee's turnover, whichever is greater (s. 206(1)).
- Providing betting without a licence is an offence carrying up to 8 years' imprisonment on indictment (s. 67(4)).
- The GRAI can ask the High Court to order ISPs and app stores to block unlicensed gambling, and banks to stop its payments (s. 75).
- The Circuit Court can suspend or revoke a licence on the GRAI's application (s. 194); in an emergency the High Court can suspend one immediately (s. 220).
Enforcement cases in Ireland: 4 recent
Material regulator actions, court rulings, and high-profile fines from 2016–2026 against operators serving Ireland. Each entry includes the technical failure and a one-line read-across for other operators in the market.
- February 2026
All Gambling Operators (N/A)
LicensingGRAI begins accepting licence applications and new enforcement powers commenceKey provisions of the Gambling Regulation Act 2024 were commenced, empowering the GRAI to manage licensing and enforce new consumer protection measures.
Read-across: Operators must now navigate a live licensing regime and are exposed to significant financial penalties, with fines up to €20 million or 10% of turnover for non-compliance.
- February 2026
All Gambling Operators (N/A)
RGBan on credit card gambling takes effectConsumer protection measures within the Gambling Regulation Act 2024 were activated to reduce gambling harm.
Read-across: The prohibition on credit card payments alters payment processing for GRAI licensees; the advertising restrictions (ss.143-151, including the watershed) are not yet in force.
- March 2025
All Gambling Operators (N/A)
LicensingGambling Regulatory Authority of Ireland (GRAI) formally establishedThe Gambling Regulation Act 2024 provided for the creation of a new, dedicated regulator to oversee the entire gambling sector.
Read-across: Operators are now subject to a new single regulator that licenses betting and enforces the obligations in force; its advertising function (s.15(1)(e)) is not yet in force.
- October 2024
All Gambling Operators (N/A)
LicensingGambling Regulation Act 2024 enactedThe Act is commenced in stages: the Betting Act 1931 was repealed from 5 February 2026, while the Gaming and Lotteries Act 1956 still governs gaming and lotteries.
Read-across: Betting operators must obtain a licence from the new national regulator; gaming, lottery and B2B licences are provided for but not yet in force.
Licensed operators: 39
As of 30 Oct 2026, approximately 39 operators hold an active licence in Ireland. Size your entry against this base before committing capital. Check them yourself on the official Revenue Commissioners register, official GRAI register, which lists each licensee and its authorised domains.
Notable licensed operators
BoyleSports
Ladbrokes
Bet365
William Hill
Traps operators hit in Ireland
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.
Advertising Rules: Provided For, Not Yet in Force
The 2024 Act’s advertising rules are not yet in force.
What is coming: Advertising rules, with a 5:30 a.m. to 9:00 p.m. broadcast watershed: not yet in force (Heads-up for operators).
Sources19
Credit-Card Ban in Force; Inducement Ban Not Yet
The Act bans the use of all credit cards for gambling payments. The inducement ban is not yet in force.
What is coming: Ban on targeted inducements and on sponsorship aimed at children: not yet in force (Heads-up for operators).
Sources28
B2B Licensing Not Yet in Force
No B2B licence is needed today; the B2B licence is not yet in force.
What is coming: B2B licence for suppliers: applications expected in 2028 (Heads-up for operators).
Sources29
Mandatory Social Impact Fund Contributions
The contribution is mandatory, but its rate is not yet set.
What is coming: Social Impact Fund contribution and operational charge: rates not yet set (Heads-up for operators).
Sources30
Social-Media Advertising Rule: Not Yet in Force
The social-media rule (s.146) is not yet in force.
What is coming: Advertising rules, with a 5:30 a.m. to 9:00 p.m. broadcast watershed: not yet in force (Heads-up for operators).
B2B Supply Chain: Licensing Not Yet Open
B2B applications are not open and no B2B licence is required yet.
What is coming: B2B licence for suppliers: applications expected in 2028 (Heads-up for operators).
Administrative Sanctions Up to €20M / 10% Turnover
Under Part 5 of the 2024 Act (in force February 2026), the GRAI can issue administrative fines of up to €20 million or 10% of total turnover, whichever is greater. The figure is the greater of the two (s.206(1)).
Timeline: rules in force
- 16 Oct 2026
S.I. No. 513/2026 — Records and Accounts Regulations
Licensees must keep the prescribed records and accounts in electronic form, with additional records for remote and in-person licensees. The requirements come into operation on 16 October 2026.
Source: 33Not yet in our reportAdded 9 Nov 2026 · not in the reviewed edition
- 16 Oct 2026
Records and accounts rules for licensees (S.I. No. 513 of 2026)
The Gambling Regulatory Authority of Ireland has made regulations setting out the records and accounts licensees must keep and maintain. The notice gives no commencement date, and the regulations' own text was not yet on the Irish Statute Book on 13 Oct 2026.
Source: 34Checked 13 Oct 2026Updated 22 Oct 2026 · not in the reviewed edition
- 1 Jul 2026
First GRAI remote betting licences take effect
Licences for remote operators took effect on 1 July 2026, the first licences the GRAI issued under the 2024 Act.
Source: 35Checked 21 Oct 2026
- 30 Jun 2026
Social Impact Fund sections in force
Sections 51, 54 and 55 (the Social Impact Fund) came into force on 30 June 2026 (S.I. No. 304 of 2026); the contribution rate is still to be set.
Source: 36Checked 21 Oct 2026
- 9 Feb 2026
GRAI opens betting licence applications
Applications for in-person betting, remote betting and remote betting intermediary licences opened on 9 February 2026 and remain open.
Source: 37Checked 21 Oct 2026
- 5 Feb 2026
Licensing, enforcement and the credit-card ban in force
S.I. No. 31 of 2026 brought most licensing provisions (not gaming, lottery, charitable or B2B licences), complaints, enforcement, appeals and the repeal of the Betting Act 1931 into force on 5 February 2026. The ban on accepting credit-card payments applies from the same day, and the GRAI can impose fines of up to €20 million or 10% of turnover.
Source: 38Checked 21 Oct 2026
- 30 Jan 2026
First amendments to the 2024 Act in force
Amendments made by the Courts and Civil Law (Miscellaneous Provisions) Act 2025 took effect on 30 January 2026 (S.I. No. 21 of 2026). Among them, a B2C licence whose renewal is still undecided when it expires stays in force until the renewal is decided (s.115(5)).
Source: 39Checked 21 Oct 2026
- 5 Mar 2025
Gambling Regulatory Authority of Ireland established
S.I. No. 58 of 2025 fixed 5 March 2025 as the establishment day of the GRAI, Ireland's gambling regulator.
Source: 40Checked 21 Oct 2026
- 23 Oct 2024
Gambling Regulation Act 2024 enacted
The Act that created the GRAI and its licensing system was enacted on 23 October 2024 and comes into force in stages, by commencement order.
Source: 2Checked 21 Oct 2026Updated 22 Oct 2026 · not reviewed
2 changes concern land-based gambling only and are listed on our updates page; this page covers online gambling.
Operator myths vs reality in Ireland
Common assumptions about gambling licensing that turn out to be wrong in practice.
- MythA UK or MGA licence is sufficient to operate in Ireland.Reality
False. Providing betting without a GRAI licence is an offence (s.67), whatever licences an operator holds elsewhere. There is no cap on the number of betting licences.
Sources41
- MythWe can continue our VIP and targeted bonus programs as before.Reality
Not for long. Section 157 would bar offering an inducement to a person or specific group of persons, but it is not yet in force and no regulations exist. The GRAI says a licensee can only offer inducements to the general public.
Sources42
- MythAdvertising rules are the same as in the UK.Reality
False in a different way. The Act's 5:30am to 9:00pm watershed (s.149) is not yet in force. Broadcast gambling advertising is governed by the General Commercial Communications Code (s.25), which bars special offers and free bets.
Sources43
Markets that work like Ireland
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.
- MozambiqueResearchedZimbabweAI overview
Online casino and poker unregulated; betting and lottery licensed; licensed market; most ad channels restricted; foreign licences mostly tolerated.
- GermanyReviewed
Betting and lottery licensed; licensed market; turnover tax 0–10%; most ad channels restricted.
- GambiaAI overview
Online casino and poker unregulated; lottery licensed; licensed market; most ad channels restricted; foreign licences mostly tolerated.
- BurundiAI overview
Betting and lottery licensed; poker unregulated; licensed market; most ad channels restricted; foreign licences mostly tolerated.
Methodology & sources
The research behind our Ireland coverage
Counted across every Ireland page, not this page alone.
compiled 21 Oct 2026
16
official websites
regulators, legislatures, courts
187
pages cited
specific documents, not homepages
245
sourced data points
each traced to the instrument
Across every Ireland 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 78-page Ireland report: every one of the 201 checklist questions, each answer cited to the instrument behind it.
Request the Ireland reportOur Deep AI Scan took Ireland through all 201 questions of our regulatory checklist, from 117 official documents, read on 21 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 reviewed by a named legal expert (21 Oct 2026). 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
- 1Gambling Regulation Act 2024, ss.143-151 (not yet commenced)
- 2Irish Statute Book: commencement table of the 2024 Act
- 3Gambling Regulation Act 2024, ss.157 and 159 (not yet commenced)
- 4Gambling (Licence Variation) Regulations 2026
- 5Gambling (Appeal Fees) Regulations 2026
- 6Ireland: GAMBLING REGULATION ACT 2024 (PROVISION OF INFORMATION TO ACCOUNT-HOLDERS) REGULATIONS 2026
- 7GRAI compliance FAQ: licence application timetable
- 8Irish Statute Book: statutory instruments of 2026
- 9Gambling Regulation Act 2024 - Inducements
- 10Gambling Regulation Bill 2022
- 11Google Ads - Gambling and games policy
- 12Google Ads - Gambling and games certification eligibility update (March 2026)
- 13Google Play - Country/region allowances for gambling apps
- 14Apple - App Review Guidelines
- 15Apple - Advertising Guidelines
- 16Meta - Real Money Gambling Policy
- 17Citizens Information - The law on gambling in Ireland
- 18GRAI - Children
- 19GRAI - Guidance on Advertising, Branded Clothing and Sponsorship
- 20ASA Code, section 10 Gambling
- 21Gambling Regulation Act 2024 (No. 35 of 2024), as enacted: Irish Statute Book
- 22S.I. No. 31/2026, Gambling Regulation Act 2024 (Commencement) Order 2026
- 23Gambling Regulation Act 2024, s. 206 — financial penalties
- 24Gambling Regulation Act 2024, s. 67 — offence: provision without a licence
- 25Gambling Regulation Act 2024, s. 75 — court orders against unlicensed gambling
- 26Gambling Regulation Act 2024, s. 194 — suspension or revocation
- 27Gambling Regulation Act 2024, s. 220 — emergency orders
- 28Gov.ie - GRAI to begin issuing licences
- 29GRAI - Business to Business Licences (B2B)
- 30GRAI - Legislation & Powers
- 31GRAI: Legislation & powers
- 32Gambling Regulation Act 2024, s.206 (financial penalties)
- 33Gambling Regulation Act 2024 (Records and Accounts) Regulations 2026
- 34S.I. No. 513 of 2026: Gambling Regulation Act 2024 (Records and Accounts) Regulations 2026
- 35GRAI news, 30 June 2026
- 36S.I. No. 304/2026, Commencement (No. 2) Order
- 37GRAI news, 9 February 2026
- 38S.I. No. 31/2026, Commencement Order
- 39S.I. No. 21/2026, Commencement Order
- 40S.I. No. 58/2025, Establishment Day Order
- 41Gambling Regulation Act 2024 (Irish Statute Book)
- 42Gambling Regulation Act 2024, s.157 (inducements)
- 43Coimisiun na Mean - General Commercial Communications Code
The 10 documents this page relies on most
- Gambling Regulation Act 2024 (No. 35 of 2024), as enacted (PDF)Law
- Gambling Regulation Act 2024 (No. 35 of 2024), text as enacted (statute-book PDF)Law
- Gambling Regulation Act 2024 (No. 35 of 2024), enacted text, full printLaw
- Gambling Regulation Act 2024: Commencement, Amendments and other effects, SIs made under the Act (Irish Statute Book)Law
- GRAI, Guidance on Relevant Obligations for Business to Consumer Licensees (17 February 2026)Regulator
- GRAI Compliance and Complaints Directorate, Frequently Asked Questions (PDF)Regulator
- Revenue, Betting Duties: Chapter 1 of Part 2 of Finance Act 2002 as amended (non-statutory consolidation, July 2026 edition)Law
- GRAI register of licence holders (CSV in ZIP), as downloaded on 21 October 2026 (page states "Last updated: September 21st, 2026")Regulator
- Expert review of the Ireland report by Elias Alcover, 20 October 2026Regulator
- S.I. No. 31/2026 - Gambling Regulation Act 2024 (Commencement) Order 2026Law
Also cited on this page
- Gambling Regulatory Authority of Ireland (GRAI) - Legislation & Powers
- Government of Ireland - GRAI Begins Issuing Licences
- Government of Ireland - Establishment of the GRAI
- Citizens Information - Help for Gambling Addiction
- irishstatutebook.ie — verified 2026-10-19
117 documents in all. Request the full research report for every source, answer by answer.
Looking for the player guide?
For consumer-facing information about gambling in Ireland (tax on winnings, where to play legally, self-exclusion options), see the Ireland player guide.
Disclaimer. This page reflects the law as we understood it on 30 Oct 2026. Rules change: always check the current position with Gambling Regulatory Authority of Ireland (GRAI) / Údarás Rialála Cearrbhachais na hÉireann. We are not a legal adviser.