🇺🇾For operators · Tax, marketing & compliance
Uruguay gambling market for operators: state monopoly
Online sports betting is legal only on Supermatch, the State-authorised platform; online casino, poker and slots are banned. The DNLQ blocks unauthorised sites (1,730 listed by 29 July 2026) and their payments, and mirror domains are blocked again without a new hearing.
Product by product
There is no licence for private online operators: the State organises its own games, and the DNLQ names one authorised online platform.| Product | Status | Licensed by | Tax | Key restriction | Advertising |
|---|---|---|---|---|---|
| Online sports betting | State monopoly | DNLQ, through the Quiniela agencies; the only authorised platform is www.supermatch.com.uy | No instrument states a specific gambling-tax rate for it; the volume tax is 17% basic, 15% minimum, and IVA reaches the DNLQ sports pools | No private licence; unauthorised online betting is illegal and blocked. Payout floor 60% | Allowed for the authorised Bancas under common criteria; banned in any form for unauthorised operators |
| Online casino and slots | Banned | None; no private or State online casino exists | Not applicable; no tax regime exists for them | Absolutely prohibited in remote form (Law 19.535 art. 244). The DNLQ blocks sites after a hearing and URSEC passes the order to licensed operators within 48 hours; payment issuers regulated by the central bank may not process payments. Fines run UI 10,000 to 20,000,000. The blocked-sites list held 1,730 entries at 29 July 2026, and a change of domain needs no new hearing | Prohibited in any form (Decreto 366/017 art. 9) |
| Online poker | Banned | None | Not applicable | Poker is named in art. 244 as absolutely prohibited in remote form, with the same blocking and payment controls | As for Online casino and slots |
| Online lottery and Quiniela | Banned | Only what the DNLQ itself organises; the Quiniela is a State monopoly sold through authorised agencies | Quiniela 17%; Tómbola and 5 de Oro 18% of volume; other DNLQ games 17% basic, 15% minimum | Third-party online lottery services are not authorised and are blocked; Quiniela exploitation is granted as precarious and revocable | Prohibited for unauthorised services (Decreto 366/017 art. 9) |
| Land-based casinos and slot halls | Limited | State casinos and salas run through the Dirección General de Casinos, or by concession on a call for offers (Decreto-Ley 14.335 art. 20) | 0.75% of each bet on gaming machines (Decreto 167/025) | Land-based only; the State decides how many rooms to install and tender | The common criteria for authorised games apply |
Coming up1 Jan 20271 January 2027
What changes for the DNLQ sports pools from 2027?
Law 20.531 of 1 October 2026 (published 16 October 2026) art. 33 replaces art. 241 of Law 19.355 and reallocates 50% of the increase in IVA collected on the sports-forecast contests run by the DNLQ (2014 base): 45% to the Organización del Fútbol del Interior, 25% to the Comité Olímpico Uruguayo, 25% to the federated-sport programme of the Secretaría Nacional del Deporte and 5% to the Fundación Deporte Uruguay. It applies from 1 January 2027.
Regulator and player protection in Uruguay
Regulator
Application authority and enforcement body
Self-exclusion scheme
No national register: the DGC takes self-exclusion requests for State casinos…
How players exclude themselves; what it covers is in the player guide
Mandatory RG controls
No limit imposed on players
Deposit limits or reality checks the law requires operators to offer
Heads-up for operators
3 items · last change 9 Nov 2026
No bill to regulate online gambling appears on the Parliament's, the MEF's or the DNLQ's pages as of 9 November 2026; press reports of a State online-platform bill and of a private-casino draft are not confirmed by an official page. One adopted change is not yet in force: Ley 20.531 of 1 October 2026 art. 33 reallocates 50% of the increase in IVA collected on the DNLQ's sports-forecast contests to sport bodies from 1 January 2027.
Ley 20.531 art. 33 in force
Half the increase in IVA from the DNLQ's sports pools goes to sport bodies.
Source: 1
Online Gambling Regulation Bill
A bill is under debate to create a regulated market for online casino games, limited to existing land-based concessionaires, and establish a new unified regulator.
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: no online licence route
Why there is no online licence, and what exists instead, are in the licence guide
No private operator can be licensed online. The legal basis, what the law allows instead and what an operator or supplier can do are set out there.Read the licence guide
Gambling tax: 0.75% of machine bets; 17% / 15% of bet volume
Detail
Three taxes, none on GGR. (1) Impuesto a las Apuestas: 0.75% of each bet on electronic gaming machines and automatic instant-resolution bets in casinos and authorised halls (land-based), charged on the sum the bettor first risks; the bettor is the taxpayer and the entity running the game pays it over monthly (Decreto 167/025).
(2) A tax on the total volume of bets on the games the DNLQ runs as a monopoly: 17% basic, 15% minimum, the basic rate raisable by up to 5% (Decreto-Ley 15.716 arts. 4, 10); the Quiniela pays 17% (Decreto-Ley 15.294 art. 29) and Tómbola and 5 de Oro 18%. (3) IVA, 22% basic, which also reaches the DNLQ's sports pools.
Corporate income tax (IRAE) is 25%. Online casino, poker and slots are prohibited, so no tax regime exists for them; no private online licence exists, so no licence fee either.
Which foreign licences Uruguay accepts
Uruguay recognises none of these 8 foreign licences.
BlockedMalta (MGA) · United Kingdom (UKGC) · Curaçao (CGB) · Alderney (AGCC) · Kahnawake (KGCB) · Anjouan · Isle of Man (GSC) · Gibraltar (GRA)
Not recognised: online gambling without the State's authorisation is illegal (Ley 19.535 art. 244), and the DNLQ blocks such sites and their payments (Decreto 366/017).
Bonus rules: welcome bonuses allowed
For the authorised sports betting, bonuses for registration or participation are allowed if they do not alter the game or confuse the player; promotional conditions go to the DNLQ beforehand.
What the player can claim
- Welcome bonus
- Allowed
- VIP schemes
- Allowed
- Loyalty schemes
- Allowed
- Cashback
- Restricted
Discounts or commissions that alter the stake or the win are fined unless the DNLQ authorises the promotion.
What the operator can advertise
- Messages ads may not give
- False expectations of winning
- Content aimed at minors
- Mandatory disclaimer
The ban on gambling by minors and a responsible-gambling message
- Placement rule
- Every gambling advertisement
- Penalties
UI 4,000 for an agent's unauthorised discount; UI 10,000 to 20,000,000 for advertising unauthorised games
Advertising of unauthorised games is banned in any form.
Advertising: limited
Only authorised games may advertise in Uruguay. Advertising, sponsorship and promotion of unauthorised online gambling, and of its operators, are banned in any form (Decreto 366/017 art. 9, under Ley 19.535 art. 245), and the DNLQ can order the medium, agency, broadcaster, website or sponsored entity to stop, with fines of UI 10,000 to 20,000,000 for repeated breach (art. 11). The authorised Bancas (Supermatch online) may advertise on any channel if the ads are not aimed at minors, raise no false expectation of winning, carry the addiction-risk, responsible-gambling and adults-only message, and their promotional conditions go to the DNLQ beforehand (Decreto 286/019 art. 66; Resolución 015/2026). No watershed applies.
| Channel | Status | Vertical & Platform Split (2026) |
|---|---|---|
| Google Search Ads | Restricted | Authorised operators only, under the common criteria; banned for unauthorised games.47 |
| Meta (FB/IG) | Restricted | No separate social-media or influencer rule: authorised operators only, under the common criteria; advertising of unauthorised games is banned in any form.47 |
| TV & Radio | Restricted | Permitted for the authorised operators under the common criteria, with no watershed; banned for unauthorised games.45 |
| Sponsorships | Restricted | Authorised Bancas may sponsor if the advertising is identifiable and socially responsible (Res. 174/2013 art. 5); unauthorised games may not sponsor sports events.37 |
| Digital OOH | Restricted | Authorised operators only, under the common criteria; signs for unauthorised games at public events are banned (Decreto 366/017 art. 10 d).47 |
Channel rules for Uruguay 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 Uruguay enforces against unlicensed operators
The DNLQ enforces the ban by blocking sites and their payments: its list held 1,730 blocked addresses by 29 July 2026. Fines reach UI 20,000,000; criminal law reaches whoever keeps or facilitates illegal games.
- After an investigation and a hearing the DNLQ orders a domain or URL blocked; URSEC passes the order to every licensed internet operator within 48 hours and they block within a further 48 hours (Decreto 366/017 arts. 3-4).
- The BCU passes the order to the payment issuers it regulates, which may not authorise payments to the site or the collection of its winnings (arts. 1, 5).
- Offering gambling without authorisation is a very serious infringement fined UI 10,000 to 20,000,000 (DNLQ).
- The Penal Code punishes whoever keeps or facilitates games of chance against the law with 7 to 30 days of community work (art. 361 no. 4).
Enforcement cases in Uruguay: 1 recent
Material regulator actions, court rulings, and high-profile fines from 2016–2026 against operators serving Uruguay. Each entry includes the technical failure and a one-line read-across for other operators in the market.
- March 2018
Unauthorised online operators (1,730 addresses)
Grey-MarketSites blockedThe DNLQ's list of blocked sites runs from 19 March 2018 to 29 July 2026: 1,730 domains or URLs under 33 blocking resolutions under Decreto 366/017.
Read-across: Any operator serving Uruguay without authorisation is blocked, and payment issuers regulated by the central bank may not process its payments or pay its winnings.
Licensed operators: 1
As of 9 Nov 2026, approximately 1 operator hold an active licence in Uruguay. Size your entry against this base before committing capital.
Notable licensed operators
Traps operators hit in Uruguay
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.
No private online route
Online gambling is illegal except the State's sports contests; online casino, poker and slots are 'absolutamente prohibidos' in remote form (Ley 19.535 art. 244).
Sources11
Blocking reaches payments
A DNLQ blocking order also goes to the payment issuers regulated by the central bank, which may not process payments or pay winnings (Decreto 366/017 arts. 1, 5); a new domain is blocked again without a new hearing (art. 3).
Sources7
Advertising chain is liable
The DNLQ can order the medium, agency, broadcaster, website or sponsored entity to stop advertising unauthorised gambling, and fine repeated breach UI 10,000 to 20,000,000 (Decreto 366/017 art. 11).
Sources6
Taxes on stakes
Where play is authorised, taxes fall on stakes, not GGR: 0.75% of each machine bet and 17% / 15% of bet volume on the DNLQ's games.
Timeline: rules in force
- 9 Jan 2026
Resolución 015/2026
Identity verification, WLA Level 4, responsible-gambling link, minors and advertising.
Source: 5
- 12 Aug 2025
Decree 167/025 Regulates the Tax on Bets
Decreto 167/025 of 12 August 2025 (published 20 August 2025) regulates the tax on bets under Título 15 of the Texto Ordenado 2023 and repeals Decreto 359/017.
Source: 14
- 2018
First Major ISP Blocking Wave
The DNLQ began actively enforcing the 2017 law by ordering ISPs to block major offshore operators, including PokerStars, bet365, and others.
Source: 15
- 2017
Ley 19.535 and Decreto 366/017
Online gambling declared illegal outside the State's contests; blocking of sites and payments.
Source: 11
- 2002
Ley 17.453 art. 19
The State may organise sports-forecast contests and internet games through the DNLQ.
Source: 16
- 1985
- 1974
Operator myths vs reality in Uruguay
Common assumptions about gambling licensing that turn out to be wrong in practice.
- MythUruguay taxes casinos at 25% and sports betting at 16% of GGR.
- MythA bill will soon open online casino to private operators.Reality
No bill appears on the Parliament's, the MEF's or the DNLQ's pages as of 9 November 2026; the reports are press only.
Sources18
- MythThe authorised operator may not advertise on television.
Markets that work like Uruguay
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.
- MoroccoAI overview
Online casino and poker banned; betting and lottery limited; state monopoly; most ad channels restricted; foreign licences mostly blocked.
- LuxembourgCheckedSingaporeCheckedHong KongAI overview
Online casino and poker banned; betting and lottery limited; state monopoly; most ad channels restricted.
- IcelandChecked
Online casino and poker banned; betting limited; state monopoly; most ad channels restricted.
Methodology & sources
The research behind our Uruguay coverage
Counted across every Uruguay page, not this page alone.
compiled 9 Nov 2026
5
official websites
regulators, legislatures, courts
120
pages cited
specific documents, not homepages
250
sourced data points
each traced to the instrument
Across every Uruguay 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 65-page Uruguay report: every one of the 201 checklist questions, each answer cited to the instrument behind it.
Request the Uruguay reportOur Deep AI Scan took Uruguay through all 201 questions of our regulatory checklist, from 95 official documents, read on 9 Nov 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
- 1Ley N° 20.531 of 1 October 2026, art. 33: IVA from DNLQ sports pools earmarked to sport (IMPO)
- 2Source
- 3DNLQ Resolución 174/2013: sports betting by the Bancas de Cubierta Colectiva de Quinielas
- 4Decreto N° 286/019 of 30 September 2019: regulation of the Quiniela game (IMPO)
- 5DNLQ Resolución N° 015/2026 of 9 January 2026: identity verification, WLA Level 4, responsible gambling, minors, advertising
- 6Decreto N° 366/017, art. 11: cessation orders and fines of UI 10,000 to 20,000,000 (IMPO)
- 7Decreto N° 366/017 of 21 December 2017: blocking of unauthorised sites and payments (IMPO)
- 8DNLQ: 'Juego Ilegal' (the only authorised platform, sanctions, blocked-site total)
- 9DNLQ: Lista de Sitios Bloqueados en Uruguay (PDF, resolutions of 2018 to 29 July 2026)
- 10Código Penal, art. 361 no. 4: keeping or facilitating games of chance against the law (IMPO)
- 11Ley N° 19.535 of 25 September 2017, art. 244: online gambling declared illegal (IMPO)
- 12Decreto N° 167/025 of 12 August 2025: Impuesto a las Apuestas, 0.75% of each machine bet (IMPO)
- 13Decreto-Ley N° 15.716 of 6 February 1985: Quiniela monopoly and the tax on bet volume (IMPO)
- 14Source
- 15Source
- 16Ley N° 17.453 of 28 February 2002, art. 19: sports pools and internet games organised by the DNLQ (IMPO)
- 17Decreto-Ley N° 14.335 of 23 December 1974 (Ley de Turismo), arts. 19-20: casino concessions (IMPO)
- 18Ministerio de Economía y Finanzas: institutional home (units DNLQ, DGC)
The 10 documents this page relies on most
- DNLQ Resolución N° 174/2013 (as. 174/2013): rules for the Bancas de Cubierta Colectiva de Quinielas on sports bettingLaw
- DNLQ Resolución N° 015/2026 of 9 January 2026 (identity verification, WLA level 4, responsible-gambling link, minors, advertising)Regulator
- Decreto N° 286/019 of 30 September 2019 (Regulation of the Quiniela game), arts. 1-75Law
- Decreto N° 366/017 of 21 December 2017 (regulates arts. 244-245 of Ley 19.535), arts. 1-14Law
- Decreto-Ley N° 15.716 of 6 February 1985 (monopoly of the Quiniela game)Law
- Ley N° 19.535 of 25 September 2017 (Rendición de Cuentas 2016), arts. 244, 245, 253, 257-261Law
- DNLQ page 'Juego Ilegal' (illegal gambling, authorised platform, blocked-site count)Regulator
- Decreto-Ley N° 14.335 of 23 December 1974 (Ley de Turismo), arts. 19-20Law
- Decreto N° 286/019, art. 66 (minimum criteria for advertising by the Bancas)Law
- Ley N° 17.453 of 28 February 2002, art. 19Law
Also cited on this page
- Ley N° 19.535, art. 245: blocking, payments and the ban on advertising unauthorised games (IMPO)
- Decreto N° 148/007 (IRPF regulation), arts. 29 bis, 34 M, 44 ter: prizes (IMPO)
- MEF: Dirección General de Casinos (self-exclusion request, 0800 8631)
95 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 Uruguay (tax on winnings, where to play legally, self-exclusion options), see the Uruguay player guide.
Disclaimer. This page reflects the law as we understood it on 9 Nov 2026. Rules change: always check the current position with Ministerio de Economía y Finanzas (MEF): Dirección Nacional de Loterías y Quinielas (DNLQ) for lotteries, sports betting and online gambling; Dirección General de Casinos (DGC) for casinos. We are not a legal adviser.