🇷🇸For operators · Tax, marketing & compliance
Operating in Serbia: casino and sports betting only, 15% tax
Serbia has a strictly regulated, licensed-only online gambling market. Only operators approved by the Games of Chance Administration may offer it, and a foreign licence has no standing. Winnings from licensed betting and casino games are tax-free; lottery wins above a set threshold are taxed.
Operator fee15% of GGRUpfrontEUR 1.47mLicence term10 yrsDecision time30-60 daysActive licensees26 organisers listed
Product by product
Every online approval goes to a legal entity with its registered office in Serbia and gambling and betting as its main registered activity; a branch cannot hold it.| Product | Status | Licensed by | Tax | Key restriction | Advertising |
|---|---|---|---|---|---|
| Sports betting | Licensable | Games of Chance Administration | 15% of stakes minus winnings | One website and one brand per organiser; electronic stake confirmation with a QR code for every bet | Allowed on TV, radio and online with a minors warning and an addiction warning; not near children's programmes |
| Online casino | Licensable | Games of Chance Administration (not the Government casino licence) | 15% of stakes minus winnings | Player-against-player games are prohibited online; jackpots need the Administration's consent | Same rules as sports betting |
| Live casino | Licensable | Games of Chance Administration | 25% of stakes minus winnings | Live-broadcast games against the organiser pay 25% instead of 15%; separate monthly records | Same rules as sports betting |
| Online slots | Licensable | Games of Chance Administration | 15% of stakes minus winnings | Jackpots need consent and are capped at 20% of the prior-year base per channel | Same rules as sports betting |
| Online poker | Banned | None | — | Online games in which players play against each other are prohibited | — |
| Lottery, bingo and sports pools | State monopoly | National Lottery of Serbia, by statute | — | Reserved to the National Lottery online and offline; private operators may not use the words lottery, lotto or bingo | — |
Regulator and player protection in Serbia
Regulator
Application authority and enforcement body
Self-exclusion scheme
Self-exclusion records of the Games of Chance Administration
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 Serbia?
See the full official list of licensed operators and their authorised domains.
Heads-up for operators
6 items · last change 8 Oct 2026
Draft VAT law for EU accession keeps the gambling exemption
A draft VAT Law that would apply from the day Serbia joins the EU was in public debate from 1 to 21 June 2026. It keeps the exemption for organising lottery games, casino games, betting and machine games (art. 56(1)(9)). It is a draft.
Source: 1Checked 8 Oct 2026
Government bill restricting gambling advertising: not law, not on the Assembly's list
The Government adopted a bill amending the Advertising Law on 22 May 2025. It would ban advertising of special games of chance (casino, machine and betting games) on television from 06:00 to 23:00 except around sport, allow it on radio only during sports broadcasts, ban it on open surfaces and transport vehicles (except the operator's own premises and sports events it sponsors) and on internet portals and social networks where the message calls to play, limit the use of public figures, and allow bonus advertising only on the operator's own website and premises, in sports pages and by direct advertising to registered players. It is not law, and the National Assembly's list of bills in procedure, read 8 October 2026, does not show it.
Source: 2Checked 8 Oct 2026
Opposition bill to raise the casino fee from 25% to 60%: no decision shown
A bill received on 22 October 2024 from the Freedom and Justice Party group would raise the casino fee in art. 54(5) of the Law on Games of Chance from 25% to 60% of stakes minus winnings paid. The National Assembly's list of bills in procedure shows no decision on it; art. 54(5) still reads 25%.
Source: 3Checked 8 Oct 2026
Show all 6Show fewer
Opposition bill to exempt gambling wins up to RSD 10,000 from income tax: no decision shown
A bill received on 22 October 2024 from the same group would exempt a single gambling win of up to RSD 10,000 from income tax (art. 83). The National Assembly's list of bills in procedure shows no decision on it.
Source: 4Checked 8 Oct 2026
Opposition bill to ban gambling advertising and sponsorship: no decision shown
A bill received on 7 March 2024 from the Green-Left Front group would ban gambling advertising and organisers' sponsorship (new arts. 54 and 68 of the Advertising Law). The National Assembly's list of bills in procedure shows no decision on it.
Source: 5Checked 8 Oct 2026
Tax law amendments and a new Law on Digital Assets planned for December 2026
The Government's Work Plan for 2026 lists, for December 2026, amendments to the VAT, corporate income tax and personal income tax laws and a new Law on Digital Assets. It lists no act amending the Law on Games of Chance or its rulebooks.
Source: 6Checked 8 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 in Serbia
The licence, its cost and the steps are in the licence guide
6 licence types: Licence (dozvola): land-based casinos; Approval (odobrenje): online, through means of electronic communication; Approval (odobrenje): land-based betting shops; and others. Year-1 budget From €1,470,000. Fees, requirements, documents, certification and the step-by-step route are set out there.Read the licence guide
Gambling tax: 15% of GGR
Detail
Fee for organising games (naknada za priređivanje), which the Act does not call a tax: 15% of the monthly base, stakes minus winnings paid (art. 102(1)); 25% for games broadcast or rebroadcast live and played against the organiser (art. 102(2)).
The whole fee cannot be less than the dinar equivalent of EUR 50,000 a month (art. 102(3)), so at 15% the floor binds until about EUR 333,000 of monthly base. Separately, a flat approval fee of EUR 10,000 a month (art. 101), EUR 120,000 a year, which brings the monthly floor to EUR 60,000 (EUR 720,000 a year).
Both are paid to the public-revenue account by the fifth of the following month in dinars at the National Bank of Serbia middle rate, and the monthly records are filed by the same day. Bonus play on the promotional account is outside the base on both sides; funds moved from it to the player’s account count as a stake when moved and again when staked (art. 102b).
Online classic games, the state lottery only, pay 60% of the difference between receipts and the prize fund (art. 102(4), art. 33). Entry also requires share capital of EUR 250,000 (art. 93) and a EUR 500,000 deposit or bank guarantee in a Serbian bank, with the Republic authorised to dispose of it (art. 94).
Land-based, for reference: 15% for machines (art. 76) and betting (art. 91) and 25% for casinos (art. 54(5)), each with a per-unit monthly floor (EUR 2,000 per registered casino table, EUR 100 per machine, EUR 1,000 per betting shop). Corporate income tax is 15% with no gambling-specific rule (art. 39 of that law), and organising games of chance is exempt from VAT without the right to deduct input VAT (art. 25(2)(18) of the VAT Law).
Serbia'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 Serbia, its neighbour and the nearest other markets (marked “nearby”) that tax gross gaming revenue. Hover or tap a bar to see what it is made of.
Which foreign licences Serbia accepts
Serbia recognises none of these 8 foreign licences.
BlockedMalta (MGA) · United Kingdom (UKGC) · Curaçao (CGB) · Alderney (AGCC) · Kahnawake (KGC) · Anjouan (AGB) · Isle of Man (GSC) · Gibraltar (GRA)
A Malta (MGA) licence gives no standing in Serbia: no instrument recognises a foreign licence. Only an approval from the Games of Chance Administration, held by a company with its registered office in Serbia, lets an operator offer online games. An unlicensed foreign organiser can be cut off by an administrative decision that has telecoms operators block its IP address and banks and payment providers block its payments, and an appeal does not suspend it (art. 122).
Bonus rules: welcome bonuses allowed
Inducement ads: Channel-restricted
Bonuses are permitted, but an online operator may give them only through a separate promotional account: a bonus may be used only for play, may not be mixed with the player’s real-money account, cannot be paid out directly from the promotional account, and winnings made with it may be moved to the player’s account (art. 102b, inserted by the 2024 amendments). Advertising an incentive is allowed if the advertiser states clearly the rules for using it and the special conditions the participant must meet (Advertising Law art. 56(4)). The Government’s May 2025 bill would restrict bonus advertising to the operator’s own website and premises, sports pages and direct advertising to registered players; it is not law.
What the player can claim
- Welcome bonus
- Allowed
A 2024 amendment to the Law on Games of Chance lets an online operator give bonuses only through a separate promotional account. The operator files a monthly record of transfers from that account to the player's account.
What the operator can advertise
- Channels off-limits
- Open surfaces within 100 metres of a preschool, school, health institution or institution for children or minors
- Websites, programmes and print aimed at children or minors
- Television and radio programmes aimed at children or minors, and the ten minutes before and after them
- Messages ads may not give
- Unfounded statements on the chances of winning or the income participants can expect
- Suggesting that skill influences the outcome where it does not
- Presenting play as a way to solve social, professional or personal problems, or as a substitute for a job or an investment
- Pressing by time, place or nature of advertising, for instance encouraging players to win back losses
- Using children or minors, or linking play to activities meant for them or to reaching maturity
- Mandatory disclaimer
A notice that participation by minors is prohibited, an addiction-prevention warning, and the Advertising Law warning on the ban on participation by children and minors.
- Placement rule
- In every advertisement for games of chance, indirect references included (Gambling Law art. 6(7)). For premises, a Ministry of Health poster of 100 by 80 cm reading that minors are prohibited from taking part, with the contact details of an addiction-treatment institution; an agent taking top-ups for an online organiser displays it where registered players can see it, and may use A4 on the exterior of the facility or the counter.
- Penalties
Advertising games of chance contrary to arts. 54-56 of the Advertising Law is fined under art. 78(1)(24) of that law; the amount was not read. Giving bonuses contrary to art. 102b of the Gambling Law is a misdemeanour (art. 132(1)(72)): RSD 100,000 to 2,000,000 for a legal entity.
The Advertising Law is supervised by the trade ministry’s market inspectors, by the electronic-media regulator for electronic media and by local governments for outdoor advertising. The Games of Chance Administration supervises the Gambling Law’s own duties; its penal article (art. 132) has no point for the advertising notice in art. 6(7).
No decided fine is published: the regulator's Decisions page and noticeboard give decision numbers and dates but no amounts.
Advertising: limited
Advertising by licensed operators is permitted in Serbia. The Advertising Law (arts. 54-56) bans advertising by anyone without an approval, licence or consent, bans it in media and on websites aimed at children or minors, bans outdoor advertising within 100 metres of schools and similar institutions, bans unfounded claims about winning chances and requires a warning on the ban on participation by minors; the Gambling Law (art. 6(7)) adds a notice that minors may not take part and an addiction-prevention warning, indirect references included. No time-of-day ban is in force. The platform rows below are the platforms’ own policies, not Serbian law. The Government’s May 2025 bill would restrict television, radio, outdoor and online channels; it is not law.
| Channel | Status | Vertical & Platform Split (2026) |
|---|---|---|
| Google Search Ads | Licensed operators only | Google Ads names Serbia and accepts licensed betting, slots and casino operators through its country certification. This is Google’s own policy, not Serbian law.10 |
| Meta (FB/IG) | Restricted | Meta requires prior authorisation for real-money gambling advertising and does not list Serbia among unsupported markets. This is Meta’s own policy, not Serbian law.11 |
| TV & Radio | Restricted | Permitted for licensed operators in the law in force, except in or around programmes aimed at children or minors (no gambling advertisement during, or ten minutes before or after, such a programme) and on channels specialised in such content. Every advertisement carries the warning on the ban on participation by children and minors and the Gambling Law notice and addiction warning. There is no time-of-day ban. The Government’s 22 May 2025 bill would ban special-games advertising on television from 06:00 to 23:00 except around sport, and allow radio only in sports broadcasts; it is a bill, not law, and the Assembly’s list of bills in procedure, read on 8 October 2026, does not show it.7121314 |
| Sponsorships | Allowed | Sponsorship of sports teams and events by both sportsbook and casino operators is permitted. The only gambling-specific rule is that an operator may not sponsor children or minors, their activities, or persons or activities whose audience is mainly children or minors; the general advertising rules apply to the sponsor’s message. An opposition bill of 7 March 2024 would ban gambling advertising and organisers’ sponsorship; it is a bill, not law.1213 |
| Digital OOH | Restricted | Advertising of games of chance on open surfaces is banned except at a place at least 100 metres in a straight line from the nearest point of a preschool, school, health institution or institution for children or minors (Advertising Law art. 54(1)). Advertising inside a closed space open to the public, such as a shopping centre or hotel, is not outdoor advertising, and local government supervises. The Government’s 2025 bill (not law) would ban advertising of special games on open surfaces and on public and private transport vehicles, with exceptions for the operator’s own premises and named sports events it sponsors.1213 |
Channel rules for Serbia 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 Serbia enforces against unlicensed operators
Serbia can cut off an unlicensed foreign site by administrative decision, without a court order, and it also has misdemeanour and criminal routes. Under art. 122 the Administration decides that a person from abroad organising online games without an approval be cut off: telecoms operators block its IP address and banks and other payment providers block its transactions, and an appeal does not suspend execution. The approach is legally sound; due to the nature of DNS/IP blocking, enforcement efficacy remains partially limited against foreign operators using VPN services. Domestic unlicensed operations are met with seizure of equipment and sealing of premises. Fines under the Act are misdemeanour-scaled, and unauthorised organising is also a criminal offence. No decided fine is published: the regulator’s pages give decision numbers and dates but no amounts.
- art. 122: one administrative decision triggers both IP blocking by telecoms and payment blocking by banks and payment providers; an appeal does not suspend it. The article names IP addresses and payments; domains and mobile applications are not named.
- Taking part in games organised abroad where the stake is paid in Serbia is prohibited (art. 10(3)-(4)), as is enabling such payments, but the penal article (art. 132) fines only the National Lottery, legal entities, responsible persons and, on four points, entrepreneurs: a player is in no band. Criminal Code art. 352(2) reaches a participant only who uses deception.
- Misdemeanour fines (art. 132): RSD 100,000 to 2,000,000 for a legal entity or the National Lottery, RSD 5,000 to 150,000 for the responsible person, RSD 10,000 to 500,000 for an entrepreneur on four points. The fines are imposed by the misdemeanour court on the Administration’s request (art. 133), and proceedings can be neither started nor conducted five years after the misdemeanour (art. 131). Criminal Code art. 352: a fine or up to two years for organising without approval, three months to five years where deception is used, and forfeiture of the means and money.
- Real-time data access for the Administration is a standing condition of an online approval (art. 95(1)-(4)); the amending law set 1 January 2026 for the live video-surveillance link and recording-retention rules. Desk audits run on that feed, the mirror server and the privileged accounts, and inspectors may review software, random number generators, player databases and transaction logs (arts. 116, 119), so online oversight is a permanent, automated digital inspection.
- Published actions are few and mostly land-based: the revocation of the machine-operator approval of COLOSSEUM GAME d.o.o. Vranje (decision of 30.08.2022) and the Supreme Court ruling Rev 5605/2020 of 2 February 2022 on a revoked casino licence. No dedicated list of suspended or revoked licences was found.
- ⚠ A blacklist of unlicensed sites is widely reported but could not be found: a crawl of the regulator’s estate located no blacklist page, only a noticeboard of formal-service notices.
Enforcement cases in Serbia: 6 recent
Material regulator actions, court rulings, and high-profile fines from 2016–2026 against operators serving Serbia. Each entry includes the technical failure and a one-line read-across for other operators in the market.
- August 2026
Foreign entities (named on the noticeboard; the report does not say which proceeding they belong to)
Grey-MarketService notices published on the regulator’s noticeboardIn July to September 2026 the noticeboard published service notices naming foreign entities (for example 25.08.2026 and 30.07.2026). No fine amounts appear.
Read-across: The regulator publishes formal-service notices, not a list of sanctions or blocked sites.
- June 2025
All licensed online operators
RGCentral self-exclusion rulebook published (48/2025)Every self-exclusion request goes to the Administration and is distributed to all online organisers, who must disable the account at once and check the records before registering any new account.
Read-across: Operators must integrate with the Administration’s central records.
- 2025
Online operators offering jackpots
LicensingJackpot rulebook published (112/2025)A jackpot needs the Administration’s consent for at most one calendar year and a laboratory certificate; the total jackpot paid in a consent may not exceed 20% of the previous year’s base for the online channel.
Read-across: An organiser that exceeded the cap is refused the next consent.
- November 2024
All licensed online operators
LicensingLaw 94/2024 passedThe only amending law added art. 95a (self-exclusion and self-limitation), art. 102a (age verification at registration and an electronic stake confirmation), art. 102b (bonuses only through a promotional account) and art. 113a (prior consent for new shareholders), and amended arts. 95, 96, 101, 102 and 122.
Read-across: New operating duties for every online organiser, with transitional deadlines running to 1 January 2026 and 1 July 2026.
- August 2022
COLOSSEUM GAME d.o.o. Vranje (land-based)
LicensingMachine-operator approval revokedDecision no. 424-01-00020/2019-02/O of 30.08.2022, published 10.10.2022; Administrative Court in Niš ruling II-1U 45381/22 of 28.10.2022, published 03.11.2022. No fine amount is published.
Read-across: A revoked holder cannot receive the right to organise special games again (art. 8(5)).
- February 2022
Hit International d.o.o. Belgrade (land-based casino)
LicensingSupreme Court ruling after licence revocation (Rev 5605/2020, 2 February 2022)After the Government revoked the licence and ended the concession contract, the EUR 2.5 million licence fee was held not refundable and the EUR 1.5 million bank guarantee had to be returned.
Read-across: A fee paid for a casino licence is not refunded when the licence is revoked.
Licensed operators: 26 organisers listed
As of 12 Oct 2026, 26 organisers listed are on the register in Serbia. Size your entry against this base before committing capital. Check them yourself on the official Uprava za igre na sreću register, which lists each licensee and its authorised domains.
Notable licensed operators
MaxBet
Soccerbet
MerkurXtip
AdmiralBet
Traps operators hit in Serbia
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.
The data must be reachable inside Serbia: a replica is enough
art. 95(2) requires the organiser to ensure the Administration can access its databases OR a mirror server located in the territory of the Republic of Serbia. A foreign-hosted production system is compatible with the law provided a replica inside Serbia carries what the Administration is entitled to see. The rulebook on the ICT system puts it in terms: the database must be in Serbia "either as a production base or as a replica of that base (e.g. mirror or replica server)". The requirement is on the location of the readable copy, not on where the operation runs, so the planning question is replication and latency rather than relocation.
Live video-surveillance link: the deadline was 1 January 2026
The 2024 amendments require land-based organisers to give the Administration a link over which its authorised representatives can watch the video surveillance LIVE, together with a retention period for the recordings. This did not bite when the amendments took effect: art. 68 of the amending law gave organisers until 1 January 2026 to comply with those provisions, and until 1 July 2026 for two further articles. A compliance plan built on the entry-into-force date places both too early.
Prior consent for a new shareholder; filings for directors and owners
A person may buy a share or stake, or join as a new member or shareholder, of a licensed operator only with the Administration’s prior consent (art. 113a(1)). The request carries the business-register entry with the capital structure, proof of tax compliance in Serbia and an official certificate of no conviction (or, for justified reasons, a sworn statement); the Administration decides within 30 days. Allowing a change of capital structure without consent is a misdemeanour (art. 132(1)(83), RSD 100,000 to 2,000,000 for a legal entity). Directors and beneficial owners need no approval but filings: the operator files the official certificate on each appointment or change of an appointed person (art. 112(2)) and by 30 June each year for founders, owners, beneficial owners and appointed persons (art. 112(3)).
One website and one brand per approval
The organiser must make its system available to players exclusively through one website and use exclusively one logo, trademark, trade name or sign on it (art. 95(5)-(6)). The laboratory checks this as part of certification, and the register prints one website per organiser. Fees do not rise per brand, but a second brand or domain has no place in the approval.
Every change to the platform needs a new laboratory certificate
Before the information and communication system is used, the organiser gives the Administration a certificate from a laboratory authorised by the Minister of Finance, and a supplementary certificate for every change in its technical and functional characteristics, with no materiality threshold and no self-certification route (art. 95(9)-(10)). The organiser pays for testing, and each laboratory sets its own price. A certificate issued abroad has no route to recognition in the texts read.
Timeline: rules in force
- 8 Sep 2026
Corporate income tax and VAT amendments (Sl. glasnik 80/2026) in force; gambling rules unchanged
Published on 31 August 2026 and in force on 8 September 2026, the act amends the Corporate Income Tax Law (most provisions apply from EU accession, others from 1 January 2027 and 1 January 2028) and the VAT Law (from 1 January 2027, with parts earlier). Neither touches the gambling-specific rules: the corporate rate (art. 39) and the VAT exemption for organising games of chance (art. 25(2)(18)).
Source: 23Checked 8 Oct 2026
- 1 Jul 2026
The last two articles of the 2024 package fell due
arts. 22 and 39 had until 1 July 2026. Separately, the secondary legislation kept arriving across 2025 and 2026 (player verification, self-exclusion, records, technical characteristics, jackpot and top-ups, and the laboratory data rules), so an operator reading only the act in early 2025 could not have known what compliance would require.
Source: 19
- 1 Jan 2026
Live surveillance link and recording retention fell due
art. 68 of the amending law set this date for the live video-surveillance link and the recording-retention rules. It is the single most commonly misdated obligation in the 2024 package.
Source: 19
- 2024
The only amending law adopted: 94/2024
Sl. glasnik RS no. 94 of 2024, page 192, running to 34 pages. For online operators it inserted art. 95a (self-exclusion and self-limitation), art. 102a (age verification at registration and an electronic stake confirmation) and art. 102b (bonuses only through a separate promotional account), and amended arts. 95, 96, 101, 102 and 122; it also inserted art. 113a (prior consent for any new shareholder) and art. 8a (transfer of rights on a merger). The Republic’s register of in-force acts lists the law as "18/2020-26, 94/2024-192" and nothing after it, so there is no later amendment to chase.
Source: 19
- 2024 to 2025
Two-step commencement shifts every downstream date
art. 70 of the amending law, mirroring art. 140 of the act: the law enters into force on the eighth day after publication, and BECOMES EFFECTIVE thirty days after that. Deadlines counted from the effective date therefore start more than five weeks after the gazette date. Proceedings not completed by the effective date were finished under the old law, but if a decision of the Administration is later annulled, the further proceedings run under the new one.
Source: 19
- 2020
The current Law on Games of Chance enacted
Law No. 18/2020, published at Sl. glasnik RS no. 18 of 2020, page 26. This is the base act: the amending law of 2024 opens by naming it as such.
Source: 7
- 2011 to 2019
The predecessor Law on Games of Chance, and its amendments
The act that the current law replaced is the Law of Sl. glasnik RS 88/2011 and its amendments, repealed by art. 135 of the current Law. Anything written about Serbian gambling law before 2020 describes that regime, not this one.
Source: 7
Operator myths vs reality in Serbia
Common assumptions about gambling licensing that turn out to be wrong in practice.
- MythAn MGA or Curaçao licence is sufficient to operate legally in Serbia.Reality
This is false. No instrument recognises a foreign licence. Only an approval from the Games of Chance Administration, held by a company with its registered office in Serbia, lets an operator offer online games. An organiser without one can be cut off by an administrative decision: telecoms operators block its IP address and banks and payment providers block its payments, and an appeal does not suspend it (art. 122).
- MythWe can host our platform anywhere as long as we have a Serbian licence.Reality
Half true, and the half that is wrong costs money in the wrong direction. art. 95(2) requires the Administration to be able to access the organiser’s databases OR a mirror server located in Serbia. A foreign-hosted platform is therefore compatible with Serbian law provided a replica inside the country carries the reported data. What you cannot do is keep everything offshore and unreachable.
- MythLicence fees are the only major regulatory cost.Reality
Beyond the recurring fees, an online applicant needs €250,000 of share capital paid in cash and maintained for the whole approval period (art. 93), plus a €500,000 deposit or bank guarantee in a Serbian bank with the Republic authorised to dispose of it (art. 94). And the recurring side is itself two charges, not one: a flat €10,000 monthly approval fee (art. 101) on top of a levy that cannot total less than €50,000 a month (art. 102(3)). The floor is €60,000 a month before a single stake is placed.
- MythAs a game or platform supplier we will need our own Serbian B2B licence.Reality
No. The act was read in full and searched: there is no authorisation, licence, approval or registration for a supplier of games, software or a gaming platform, and no B2B category anywhere in the licence structure. Serbia regulates the supply chain THROUGH the operator: your product reaches the market inside the operator’s certified information and communication system, and an authorised laboratory certifies that system. Your obligations are contractual rather than regulatory: no register to appear on and no fee to pay, and equally no standing of your own if the operator’s approval fails.
Markets that work like Serbia
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.
- MontenegroCheckedBelgiumCheckedPanamaChecked
Online casino and betting licensed; licensed market; GGR tax 10–20%; most ad channels restricted; foreign licences mostly blocked.
- CyprusChecked
Betting licensed; poker banned; lottery limited; licensed market; GGR tax 10–20%; most ad channels restricted; foreign licences mostly blocked.
- KenyaReviewed
Online casino and betting licensed; lottery limited; licensed market; GGR tax 10–20%; most ad channels restricted.
Methodology & sources
The research behind our Serbia coverage
Counted across every Serbia page, not this page alone.
compiled 19 Oct 2026
10
official websites
regulators, legislatures, courts
77
pages cited
specific documents, not homepages
213
sourced data points
each traced to the instrument
Across every Serbia 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 59-page Serbia report: every one of the 201 checklist questions, each answer cited to the instrument behind it.
Request the Serbia reportOur Deep AI Scan took Serbia through all 201 questions of our regulatory checklist, from 70 official documents, read on 19 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 (12 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
- 1Ministry of Finance: draft VAT Law applying from EU accession
- 2Government bill amending the Advertising Law (22 May 2025)
- 3Opposition bill amending the Law on Games of Chance (received 22 October 2024)
- 4Opposition bill amending the Personal Income Tax Law (received 22 October 2024)
- 5Opposition bill amending the Advertising Law (received 7 March 2024)
- 6Government Work Plan for 2026
- 7Law on Games of Chance, consolidated: Sl. glasnik RS 18/2020 and 94/2024 (Serbian)
- 8Law on Games of Chance: the regulator’s own English translation
- 9Pravilnik on the poster, the minors warning and the addiction text: Sl. glasnik RS 13/2022, 134/2022
- 10Google Ads: Gambling and games policy
- 11Meta: Gambling and Gaming Ads Policy
- 12Zakon o oglašavanju (Advertising Law), Sl. glasnik RS 6/2016, 52/2019: state legal portal
- 13Government bill amending the Advertising Law, 22 May 2025 (a bill, not law)
- 14National Assembly: laws in procedure (read 8 October 2026)
- 15Uprava za igre na sreću: noticeboard
- 16Uprava za igre na sreću: Decisions page
- 17Krivični zakonik, art. 352: Supreme Court of Serbia copy
- 18Supreme Court of Serbia: Rev 5605/2020, 2 February 2022
- 19Zakon o izmenama i dopunama Zakona o igrama na sreću: Sl. glasnik RS 94/2024
- 20Pravilnik o informaciono-komunikacionom sistemu (online): Sl. glasnik RS 152/2020 and 58/2025
- 21Uprava za igre na sreću: the register of licensed organisers
- 22Pravilnik: authorised laboratories and repairers, Sl. glasnik RS 47/2026
- 23Corporate Income Tax Law, consolidated text with Sl. glasnik RS 80/2026 (Ministry of Finance)
The 10 documents this page relies on most
- Zakon o igrama na sreću — the authentic consolidated textRegulator
- Zakon o oglašavanju (Advertising Law), Sl. glasnik RS 6/2016, 52/2019 - dr. zakon, current text on the state's Legal Information SystemRegulator
- Zakon o igrama na sreću - consolidated text on the state legal portal (Pravno-informacioni sistem RS)Regulator
- Pravilnik o informaciono-komunikacionom sistemu — onlineRegulator
- Pravilnik o bližim uslovima, odnosno sadržini pravila igara na sreću, Sl. glasnik RS 31/2025 (Serbian original)Regulator
- Pravilnik o načinu utvrđivanja uslova za dobijanje odobrenja ... preko sredstava elektronske komunikacije, Sl. glasnik RS 152/2020, 31/2025 (Serbian original)Regulator
- Pravilnik — conditions for the ONLINE approvalRegulator
- Predlog zakona o izmenama i dopunama Zakona o oglašavanju - the Government's bill of 22 May 2025 (not law)Law
- The register of licensed organisersRegulator
- Zakon o zaštiti potrošača (Consumer Protection Law), Sl. glasnik RS 88/2021Regulator
Also cited on this page
- Law on Games of Chance: the regulator's own English translation, 80pp, dated May 2025. A courtesy translation, not the authentic text
- Zakon o izmenama i dopunama Zakona o igrama na sreću: the amending law, Službeni glasnik RS 94/2024
- Pravno-informacioni sistem RS: the Republic's register of in-force acts, section IV/7 Igre na sreću. Lists the act as 18/2020, 94/2024 and nothing later, plus 39 secondary instruments
- Uprava za igre na sreću: the regulator, an administrative body within the Ministry of Finance
- Zakon o sprečavanju pranja novca i finansiranja terorizma: art. 4(1)(8) makes casinos and online organisers obliged entities, art. 8(3) sets the EUR 2,000 trigger, art. 104(1)(4a) puts supervision on the gambling regulator
- Zakon o porezu na dohodak građana: consolidated text, state legal portal
- National Assembly: bills in procedure, list read in full
- Uprava za igre na sreću: table of republic administrative fees
- Pravilnik: self-exclusion from online games, Sl. glasnik RS 48/2025
- Pravilnik: records and reporting for online games, Sl. glasnik RS 45/2025
- Pravilnik: jackpot systems, Sl. glasnik RS 112/2025
- Uprava za igre na sreću and SPIS: brochure on illegal online gambling
- Zakon o sprečavanju pranja novca i finansiranja terorizma: current consolidated text
70 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 Serbia (tax on winnings, where to play legally, self-exclusion options), see the Serbia player guide.
Disclaimer. This page reflects the law as we understood it on 12 Oct 2026. Rules change: always check the current position with Uprava za igre na sreću (Games of Chance Administration). We are not a legal adviser.