How to get a gambling licence in Slovenia: by tender

Games of chance may be organised only on a concession or a permit (ZIS art. 3(2)). Online games need no separate award: art. 3.a(1) lets only a classic-games concessionaire or a casino concessionaire run them, and only the game fixed in the concession contract.

• The concession fixes the products. One concession may be awarded per classic game (art. 43), and the contract states the types and scope of special games a casino may run and the permitted online game (arts. 69, 70; PRAV4612 art. 4). Offering an online game that is not in the contract is a misdemeanour (art. 112(1) point 1, EUR 5,000 to 35,000 for a company).
• The law is silent on brands and domains. The register prints each online casino by its brand and the land casino it belongs to: Casino Portorož d.d. holds SuperCasino.si, 777Casino.si and Casino.si. A new online brand or site is a matter for the concession contract and the start permit, not a separate licence fee.
• The cap on classic organisers is two and both slots are held, so the open route for a new entrant is a casino concession: 9 of the 15 casino concessions appear on the register, one of them printed with a validity date of 6 December 2025 that has passed.
• Awards are discretionary. The Government weighs nine criteria in art. 3(3), among them saturation of supply, the applicant's conduct and finances, and payment of tax by the applicant and its owners, and it must obtain the local community's consent (art. 68).
• A concession cannot be transferred (art. 66). A casino concession runs at most ten years (art. 65(1)).

Laws that apply

• Zakon o igrah na srečo (Gaming Act, ZIS), unofficial consolidated text NPB 10 on PIS, with ZIS-E (UL RS 108/12) and ZIN-B (UL RS 40/14)
• Pravilnik o prirejanju iger na srečo preko interneta oziroma drugih telekomunikacijskih sredstev (online Rules, PRAV4612), UL RS 42/08, 103/08, 109/12, 113/23, 90/25
• Pravilnik o tehničnih zahtevah za igralne naprave (technical Rules, PRAV8448) and Pravilnik o institucijah za izdajanje poročil o preizkusu igralne naprave (test institutions, PRAV7900)
• Uredba o določitvi tarife stroškov na področju prirejanja iger na srečo (cost tariff, URED3709); Zakon o davku od iger na srečo (ZDIS); Zakon o davku od srečk (ZDavS); Zakon o davku na dobitke pri klasičnih igrah na srečo (ZDDKIS)
• Zakon o preprečevanju pranja denarja in financiranja terorizma (AML Act, ZPPDFT-2), with Uredba URED8575 on exemptions

Only a joint-stock company with its seat in Slovenia may hold a casino concession (art. 55) or a permanent classic-games concession (art. 30). A branch of a foreign company is not named in the Act and cannot apply.

• An EU, EEA or non-EU company cannot apply directly. It can be a shareholder within the limits below, and the restriction binds domestic and foreign legal persons alike.
• Casino concessionaire shareholders are limited to the State, municipalities and wholly State-owned legal persons, plus joint-stock companies that are large companies or earn most of their revenue from investment or pension funds, banking, insurance, financial intermediation or tourism (art. 55.a). Each such company, with its connected persons, may hold at most 20% of the ordinary shares; no natural person may hold more than 10% of that company's shares, natural persons together at most 49%, and all such companies together at most 49% of the ordinary shares. The 20%, size or sector and 49% conditions do not apply to companies that hold a Government casino concession.
• Every acquisition or disposal of ordinary shares needs the finance minister's prior consent, decided within one month of a complete application or deemed given, and a transaction without it is void (arts. 32, 56). A foreign legal person files its constitutive act, register extract and two years of audited accounts, with a tax-compliance certificate or a statement of all due tax obligations (art. 32(3)-(4); URED3181).
• The test for directors, managers, owners and significant shareholders is no final prison sentence for offences against life and body, health, property, the economy, legal transactions, official duty or public order (arts. 85.a, 93(2)). For a special-games concessionaire the AML Act adds offences against humanity (ZPPDFT-2 art. 10), and FURS may ban the activity for up to three years after such a conviction.
• A casino concessionaire must keep cash and short-term investments of at least 50% of its share capital at every moment. A casino may build this up over three years from the start of business (art. 59(3)). No bank guarantee is required.
• A classic-games concessionaire must have gambling as its main activity, more than 80% of revenue (URED1346 art. 16), and its shareholders must be legal persons, none with its connected persons above 20% except that employees and former employees may together hold up to 10% (arts. 31, 32(1)).

There is no application fee in the Act and no annual licence fee. The up-front cost is the paid-up share capital, the procedure costs under the Government tariff at EUR 4.17 a point, and the administrative tax; the recurring cost is a monthly concession levy and the gambling tax.

• Our arithmetic, not an official estimate: a new casino concessionaire commits at least EUR 416,000 of share capital, plus EUR 12,510 for the award and EUR 6,255 for the start permit, which is EUR 18,765, plus the administrative tax and the monthly levy and tax. The cash reserve of at least 50% of the capital, EUR 208,000, comes on top and may be built up over three years.
• An existing concessionaire adding an online game pays EUR 1,668 per game plus the device and monitoring-system permits. No fee is set per domain or brand.
• The device test report comes from an appointed institution at the price list it publishes, with the state's consent. A regular control follows at least every three years. An online operator must meet ISO 27001 information-security requirements (PRAV4612 art. 5).
• Every concession levy is earmarked by statute. The casino levy is split between the two foundations, the State budget for tourism and the local communities of the tourist area, with 2.2% to each foundation (art. 74(1)).
• No levy is earmarked for responsible gambling or treatment. Operators must give risk warnings, responsible-play guidance and information on where to get help at their own cost.
• Recurring: the FURS statistics file shows 2025 gross gaming revenue of EUR 374.56 million and levy plus tax of EUR 135.86 million.

The Ministry of Finance receives a written application under the General Administrative Procedure Act (ZUP art. 66), with the ZIS art. 67 documents and the ZPPDFT-2 art. 10 data. The Government decides and the finance minister signs the contract (arts. 3(3), 36, 63).

• The Ministry's list for a special-games concession covers: name and seat; court-register extract; certified constitutive act; a business plan for at least three years with a pro-forma balance sheet and income statement, a competitive analysis, the contribution to local economic and tourism development, the financing sources of the whole project and an estimate of gross gaming revenue and concession levy; owner details and links; the rules of each game; the manager's data and proof of competence; a staffing plan; internal-control rules; proof of share capital; the types and scope of games; and internal rules on reception, cash, monitoring system, game conduct, AML and responsible gambling.
• Beneficial-owner data (AJPES register) and shareholder lists accompany the file, with direct and indirect management and capital links, above all to other concessionaires, to developers of gaming technology and monitoring systems and to service providers. A BON-1 credit report and tax-compliance certificates for the applicant and any holder of more than 10% complete it. Criminal-record certificates cover board members, managers, beneficial owners and significant shareholders.
• There is no tender or application window. The Government decides within six months (arts. 37(1), 63(2)), and the finance minister must sign the concession contract within 45 days of the award (arts. 37(2), 63(3)). The Ministry's procedure list classes concession awards as its most demanding procedure, with a two-month period for the decision issued by the Ministry.
• The decision is final: ZUP excludes an appeal against a Government decision at first instance. The route is an administrative dispute before the Administrative Court in Ljubljana, filed within 30 days of service, and the court reviews the limits of the discretion, not the choice itself.
• Renewal may be requested six months before expiry and runs five years each time (arts. 65(2)-(3)). The renewal file holds only what changed since the award, plus a five-year business plan, an analysis of the term's results and an impact assessment.

An online gaming system is a gaming device. It may be used only after an appointed institution has established conformity and FURS has issued the permit for use (ZIS art. 3.b), and it must be linked to the FURS information system.

• Certification: every game device and server system needs a test report from an appointed institution and a FURS permit before use. Since 25 November 2025 the concessionaire files form DOV-3B on eDavki, also for online games, with the list of games on the server. A foreign certificate does not replace the permit, but requirements already verified by another accredited laboratory and shown in its report are not tested again (PRAV8448 art. 40(2)).
• Standards: outcomes must depend only on chance. The random number generator is tested with at least 1,000 times as many trials as there are possible outcomes, with frequencies within 3 standard deviations, a chi-square test at risk level 0.025 and a serial-correlation test (PRAV8448 arts. 5(1), 6(2)).
• Test institutions: only institutions appointed by the finance minister for two years, renewable by two years. They need ISO/IEC 17065 certification and ISO/IEC 17020 inspection accreditation, ISO/IEC 17025 laboratories, PCI DSS accreditation for internet systems, professional liability cover of at least EUR 1,000,000 and accreditation by Slovenska akreditacija or a European Accreditation signatory (PRAV7900 arts. 4-6, 8-9, 11, 13, 15).
• Regulator link: the online system must be linked to the FURS information system with read access to applications, data and system logs (ZIS art. 3.a(2); PRAV4612 art. 3). Event and transaction data of each online game go through one web service, filed through eDavki in the FURS XML schema, no later than two hours after the end of the accounting day. Additional FURS requests must be answered within one hour. Failing to link is an offence (art. 112(1) point 2, EUR 5,000 to 35,000 for a company).
• Hosting: since 11 November 2023 the Rules carry no requirement that the system or its building stand in Slovenia. The whole database must be duplicated at another location (art. 9), the hardware room must be under permanent video surveillance with a 30-day archive, and every physical access is logged (arts. 6-7). The instruments do not mention cloud hosting. Per-game data are kept at least one year and AML records ten years after the relationship ends.
• Game design: the instruments set no numeric RTP floor or ceiling for online games, no maximum stake or win, no jackpot limit, and no rule on autoplay, spin speed, bonus buy, free spins or demo play. The declared return must be determinable from the rules, paytable and symbol distribution (PRAV8448 art. 16(1)).
• Domains and geolocation: no local domain is required and no geolocation duty binds the concessionaire. An upgrade of an approved type needs a simplified re-test of what changed, or a full test if the changes are extensive (PRAV8448 art. 41(2)).

Slovenia has four gambling-specific charges: the concession levy, the gambling tax under ZDIS, a 10% ticket tax on classic-game tickets and a 15% winnings tax on classic-game wins. Online games are taxed through the same instruments.

• The base is gross gaming revenue: the stakes received in the month less the winnings paid in the month, worked out separately for each type of special game. For poker-type games it is the concessionaire's revenue, and entrance fees and tips are excluded (arts. 75(1)-(3)). The monthly calculation is final.
• The instruments do not say whether bonus money credited to a player reduces the base. Winnings paid out, jackpot winnings included, are deducted.
• Payment: the casino levy is due by the 5th of the following month with a monthly return (art. 75(6)). The gambling tax return is due within five days after the month. The classic-games levy is paid within five working days after the month, with a final return and any shortfall by 20 March.
• Player winnings: classic-game wins of EUR 300 or more are taxed at 15% in full, not only the part above EUR 300, withheld by the organiser on the day of payment. Casino and online casino wins are not taxed in the player's hands (ZDoh-2 art. 19 point 4).
• Corporate income tax is 22% for the tax years 2026 to 2028 and 19% from 2029, with no gambling-specific rate. Games of chance are exempt from VAT (ZDDV-1 art. 44(1) point 6). No advertising or sponsorship tax specific to gambling appears in the gambling instruments.
• AML: concessionaires are obliged entities (ZPPDFT-2 art. 4 point 17) and casino concessionaires cannot be exempted. Customer due diligence applies at registration, on any payout or stake of EUR 2,000 or more, and on any transaction of EUR 15,000 or more. Cash transactions above EUR 15,000 are reported within three working days, and suspicious transactions before the transaction or within five working days of the grounds being known.
• Reporting to FURS: a monthly revenue report by the 5th of the next month, a quarterly report on credits and loans, a half-yearly review of costs and investments, and an audited annual report within four months after the calendar year (ZIS art. 105).

The online Rules set the player-facing duties: age, identity, limits, information and warnings. There is no national helpline duty and no named helpline in the law.

• Players must be 18 or over (ZIS art. 3.a(3); PRAV4612 art. 18), and the fine for letting a minor take part online is EUR 5,000 to 35,000 for a company. Identity is checked at registration and at every login.
• Limits: the concessionaire must let each player set a maximum amount per game or session, or per period, and must bar play above the account balance (PRAV4612 art. 16). The law does not oblige the player to set a limit and sets no figure. Reality checks and a cooling-off period are not required.
• Self-exclusion: a player may ask a casino or gaming-salon concessionaire for a written self-exclusion of six months to three years, irrevocable during the period and valid across the whole country, and the provisions apply to online games. FURS keeps the database and sends each declaration to all such concessionaires the next working day. Classic-games concessionaires are outside the art. 9 duty.
• Information: the online system must show the company presentation (firm, seat, founders, share capital, concession), the game rules and paytable, limits on play, deposits, payouts and balance for not less than 60 days, guidance for responsible play and a warning of the risks, in particular addiction (PRAV4612 art. 22; ZIS art. 8). ZIS art. 8 also requires information on where to get help; the law names no number.
• Advertising: ZIS art. 6 bans advertising and other services for anyone without a Government concession (fine EUR 7,500 to 52,500 for a company). For concessionaires the State sets no gambling-specific advertising rule, so general media and consumer law applies, with the self-regulatory Slovenian Advertising Code, art. 24, on unrealistic winning claims and on children. Online advertising of games of chance must make the conditions clear and accessible (ZVPot-1 art. 41(2)).
• Complaints: no independent ADR provider is required for gambling disputes, and no provision gives the player a complaint channel to FURS.
• Fines for the main duties: EUR 2,000 to 14,000 for missing risk warnings or self-exclusion failures (art. 113), and EUR 5,000 to 35,000 for an online game outside the contract, no link to FURS or minors online (art. 112), with fines for the responsible person on top.

Offering games without a concession is an offence for the organiser, with a fine of EUR 30,000 to 250,000 for a legal person (art. 110), and the Criminal Code adds prison for organising unlicensed games for a greater unlawful property benefit (KZ-1 art. 212(2)). The player is not penalised.

• How operators sell around it: foreign-licensed online casinos and sportsbooks keep serving Slovenian players from foreign domains, arguing that they do not target Slovenia. Offshore casinos reappear on mirror domains after a block.
• What FURS and the courts do: FURS issues a prohibition decision (appeal does not stay it). If the operator does not stop, FURS proposes to the Administrative Court, which may within seven days order an internet service provider to restrict access, at DNS level (art. 107.a). FURS issued 55 prohibition decisions and made 53 proposals to the court in 2024, and 37 and 53 in 2025.
• A block is not final against a site that moves: in the order of 24 December 2024 FURS reported the same online casino at a new address and the court ordered a second restriction. FURS warns that a player with an open account on a blocked site can no longer reach the funds in it.
• On 4 February 2026 the Higher Court in Ljubljana (PRp 31/2026) rejected the EU-law defence under art. 56 TFEU of a Malta-seated online casino operator that FURS had fined EUR 30,000, with EUR 5,000 for each of two responsible persons. It sent the case back on procedure.
• Prediction markets: the Act does not name them and no FURS, Ministry of Finance or Securities Market Agency statement was found. Polymarket's terms effective 11 August 2026 list Slovenia as restricted, but its geoblock list does not, and its endpoint answered blocked:false for a Slovenian exit address on 7 November 2026.
• The Act bars accepting or passing on stakes, advertising or other services for a person without a concession, which reaches affiliates and suppliers that serve an unlicensed operator in Slovenia (art. 6; fine EUR 7,500 to 52,500 for a legal person).

The ZIS has no supplier or platform licence. A supplier needs no Slovenian licence to sell to a concessionaire and builds to the conformity and connection duties the operator carries.

• Touch points: the appointment of institutions that test game devices, FURS permits for each game device and each server system, the connection of a monitoring system to FURS (PRAV8450), and the rule that slot-type devices may be installed only by companies holding a concession (art. 7(3)).
• A supplier must not serve an operator without a concession in Slovenia: art. 6 bars services for such persons, and a supplier carries the risk of supplying an unlicensed party. No provision tells a supplier to verify an operator's licence in terms.
• White-label and turnkey are not defined terms. Online games may be organised only by the concessionaire on its own system, and regulatory responsibility stays with it. Costs on the supplier side are request costs: appointment of a test institution 500 points (EUR 2,085), approval of its price list 100 points (EUR 417) and a preliminary monitoring-system compatibility test 500 points (EUR 2,085).

The route to a live online game, in filing order.

1. 01

   Form the applicant

   ZIS arts. 55, 58

   A joint-stock company with its seat in Slovenia and paid-up share capital of EUR 416,000. A foreign company or a branch cannot apply.

2. 02

   Fix the shareholders

   Art. 55.a

   Shareholders from the permitted groups, each with connected persons at most 20% of the ordinary shares, and the finance minister's consent to any share transfer.

3. 03

   Prepare the file

   ZIS art. 67; Ministry list

   A three-year business plan, owner and beneficial-owner data, game rules, internal rules, criminal-record proof, BON-1 credit report and tax-compliance certificates.

4. 04

   File with the Ministry of Finance

   EUR 12,510 procedure cost

   A written application under ZUP art. 66. There is no application window, and the administrative tax is paid on top.

5. 05

   Government decision and contract

   Arts. 63, 3(3)

   The Government decides at its free discretion within six months, the finance minister signs the contract within 45 days, and a start-of-operation permit costs EUR 6,255.

6. 06

   Name and certify the online game

   Art. 3.a · EUR 1,668 per game

   The contract fixes the online game. Test it at an appointed institution, file form DOV-3B for the FURS permit and pay the start permit for each game.

7. 07

   Connect to FURS and go live

   PRAV4612 arts. 3, 3.a

   Link the system to the FURS information system, send the daily data feed, and keep a second copy of the database at another location.

8. 08

   Operate and report

   Arts. 75, 105

   Pay the levy by the 5th of each month, file the monthly revenue report and the audited annual report within four months after the year.

Tier-ordered: official government first, then practitioner, then trade media. Every primary figure was read from the in-force text on 7 Nov 2026.