Estonia is a mature, digitally friendly market with a single national authority (EMTA) that employs a transparent two-step licensing process: operators must hold both an activity licence and an operating permit to offer land-based and remote gambling under the Gambling Act of 2009. The regulation covers casino games, fixed-odds betting, toto (parimutuel betting), lotteries, and other regulated forms of gaming.
Only operators established in the EU/EEA are eligible for licensing, and enforcement includes a blocked‑domains list to protect the regulated offer.
| Regulatory Authority | Estonian Tax and Customs Board (EMTA) |
| Key legislation |
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| Allowed activities |
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| Prohibited activities | Among others:
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| Taxation and fees |
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| Licence validity/duration |
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| Benefits of the market |
EU/EEA‑registered companies, as well as Estonian companies, can apply for an activity licence. Estonia allows a straightforward two-step activity + operating licensing process and a competitive, net‑based tax for iGaming businesses.
Unlicensed iGaming businesses are blocked. Mandatory Electronic gambling reporting (EHMA) and restricted player list checks are mandatory. |
| SOFTSWISS products compliant |
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| Key legislation |
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| Allowed activities |
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| Prohibited activities | Among others:
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| Taxation | Gambling tax per product under the Gambling Tax Act (rates vary by vertical). E.g. €300 per machine + 10% net on slot machines; €1,406 per table. |
