Licensing Structure
In Estonia, offering any form of gambling requires official licensing by the Tax and Customs Board (Maksu- ja Tolliamet). The law mandates a two-stage process. First, a company obtains an Activity Licence to organise gambling (e.g. casino games, sports betting, poker or skill games).
Once the activity licence is granted (it has no expiry date), the operator must then apply for an Operating Permit for each specific game type and venue (including online platforms). Only after both steps are completed may the operator begin offering gambling services in Estonia.
Requirements for Operators
To qualify, a company must be a legal entity registered in Estonia or another EEA country. It must also meet strict capital requirements: for example, at least €1,000,000 share capital is required to offer games of chance (traditional casino games).
Lower minimums apply to sports betting (€130,000) and skill games (€25,000). Key shareholders and managers must have clean criminal records. In practice, applicants undergo detailed background and financial checks (similar to KYC/AML procedures) to confirm their integrity.
Operating Permits and Fees
Each operating permit corresponds to a single gaming location or online domain. After receiving an activity licence, the operator applies for permits for each type of game and site. State fees apply – for example, €3,200 for a standard remote gambling permit.
These fees are paid to the Ministry of Finance before applying. The Tax Board then reviews the application and typically decides within a few months. Operators must renew permits as required and immediately notify authorities of any major changes to their operations.
Marketing and Compliance
Estonian law imposes strict marketing and consumer protection rules. Gambling advertising must include a mandatory warning and cannot encourage excessive play. Ads for games of chance are banned outside licensed venues – they are only allowed on casino premises or when sent directly to consenting customers.
Operators must implement self-exclusion and limit-setting options for players. They also comply with EU anti-money laundering regulations, which require verifying customer identity and monitoring large or suspicious transactions.
e-Residency and Foreign Operators
Estonia’s digital infrastructure, including its e-Residency program, attracts international operators. Through e-Residency, companies worldwide can register an Estonian company and manage it entirely online, easing compliance with local requirements. However, e-Resident companies must still register as taxpayers in Estonia and meet all licensing criteria (capital, local management, etc.) to obtain permits.
Operators based entirely abroad (for example, holding only a Curacao or MGA licence) cannot legally offer gambling in Estonia without an Estonian permit. (See our Is It Legal to Play on Foreign Casinos in Estonia page for more on foreign operators.)
Taxes and Financial Obligations
Licensed gambling operators pay a gross gaming revenue tax each month. The rate is currently 6% (having been raised from 5%) and is set to increase to 7% by 2026. For instance, if an Estonian-licensed casino receives €1,000,000 in bets (net of payouts), it would owe €60,000 in tax.
Estonia’s corporate tax system charges 20% only on distributed profits, encouraging reinvestment of earnings. Notably, licensed gambling services are exempt from VAT. All gambling taxes must be declared and paid to the Estonian Tax and Customs Board by the 15th of the following month; failure to comply can result in penalties.
