In October 2025, SOFTSWISS released its annual 2026 iGaming Trends report. Now, with the first half of 2026 complete and ahead of the next 2027 iGaming Trends report, three regulatory themes stand out across key markets:
- New licensing systems entered operation or confirmed launch dates
- Several governments raised gambling taxes sharply
- Regulators across regions shifted their attention towards payments, financial enforcement, advertising, and player protection
This recap focuses on changes that took legal effect or reached a formal milestone between 1 January and 30 June 2026, while noting where implementation or legislative work will continue in the second half of the year.
Europe
One EU-wide development provides important context for the regulatory changes below. The Anti-Money Laundering Regulation (EU) 2024/1624, which will apply from 10 July 2027, will replace much of the current directive-based framework with directly applicable EU rules. H1 2026, therefore, represented an important preparation period for EU-facing operators ahead of the new requirements.
Finland
Finland took a decisive practical step away from its gambling monopoly. The Finnish National Police Board began accepting licence applications on 1 March 2026. The processing fee for a gambling licence application in 2026 is €29,000.
Licensed operations may begin on 1 July 2027 – private companies will then be able to offer betting, online casino games and slots, and electronic money bingo. Veikkaus (Finland’s state-owned gambling operator) will retain exclusivity over lottery-type games, scratch cards, physical slot machines, and land-based casino games. On the same date, licensing and supervision will transfer from the National Police Board to the Finnish Supervisory Agency.
The tax rate for the licensed market will be 22% of the gambling margin. The framework also requires player identification, introduces daily and monthly limits on transfers to player accounts, and establishes a centralised self-exclusion system covering all licence holders.
The takeaway for the industry is timing. H1 2026 marked the beginning of the practical transition, meaning operators seeking to enter the market at launch need to begin their licensing, compliance, and technical preparations well before July 2027.
Ireland
Ireland moved from on-paper reform to an operational licensing process. The relevant commencement order took effect on 5 February 2026, enabling the new licensing framework. The Gambling Regulatory Authority of Ireland opened its Operator Portal and began accepting applications for remote and in-person betting licences on 9 February 2026. The first remote betting and betting intermediary licences issued by the GRAI took effect on 1 July 2026.
Because the first licences took effect just after the half-year mark, the main H1 milestone was the launch of the application, oversight, and enforcement mechanisms supporting the new licensing system.
The Gambling Regulation Act also assigns the GRAI responsibility for establishing a Social Impact Fund and a National Gambling Exclusion Register. It provides for advertising restrictions, including a prohibition on gambling advertising through broadcasters and certain on-demand media services between 5.30 am and 9 pm.
As of July 2026, these measures were not yet fully operational. The advertising restrictions, National Gambling Exclusion Register, and Social Impact Fund are being introduced through the phased implementation of the Gambling Regulation Act.
In Ireland, betting licences came first, while additional licence categories and player-protection measures will follow as the wider regulatory framework becomes operational.
Malta
The legal challenge to Malta’s Article 56A of the Gaming Act, introduced through Bill 55, reached a new stage at the Court of Justice of the European Union. The article aims to prevent the recognition and enforcement in Malta of foreign court judgments against Malta-licensed gambling operators where those judgments are based on the alleged illegality, under another country's laws, of gambling services provided under a Maltese licence.
On 23 April 2026, an Advocate General – a senior legal adviser to the Court – gave a preliminary opinion on the case. Their view is not binding, but it often provides insight into how the Court may approach the case. They argued that the Court should decline to rule at all, on procedural grounds. The opinion also stated that if the judges did weigh the actual merits, Article 56A would clearly conflict with EU rules on how court judgments are recognised and enforced across member states. A final ruling is still pending.
Separately, the European Commission opened infringement proceedings concerning the provision in June 2025 under case INFR(2025)2100.
For Malta-licensed operators, the eventual outcome matters: if the Court finds Article 56A incompatible with EU law, Malta’s ability to refuse the recognition and enforcement of such foreign judgments could be significantly limited.
Netherlands
The Netherlands entered 2026 with a heavier fiscal and compliance burden. The gambling tax rose to 37.8% on 1 January 2026, following an earlier increase to 34.2% in 2025.
On the same date, the Remote Gambling Policy Rules 2026 took effect. Applicants must now submit an exit plan explaining how they would wind down their gambling offer if their licence were to end or they ceased operating. They must also provide a risk analysis under the Dutch anti-money laundering legislation.
The rules state that an applicant will not meet the reliability requirement if they have failed to comply with a final or immediately enforceable judgment of a Dutch court. This may result in a licence being refused. The first five-year remote gambling licences expire on 1 October 2026.
The regulator’s monitoring data also shows that growth in the licensed market had stagnated and that spend-based channelisation remained low. For the second half of 2025, the Kansspelautoriteit (the Dutch Gambling Authority) reported GGR (Gross Gaming Revenue) of €602 million, compared with €600 million in the previous six months. It is estimated that approximately 53% of online gambling spend went to licensed operators, meaning that nearly half was directed towards the unlicensed market.
The Dutch experience raises an important question for regulators and operators: at what point do higher taxes and tighter restrictions begin to weaken channelisation rather than strengthen player protection?
Sweden
Sweden significantly broadened its restrictions on credit-financed gambling. From 1 May 2026, online gambling licensees and betting agents may neither allow nor contribute to the financing of gambling with credit. They must also take appropriate measures to prevent gambling from being financed through borrowed funds.
The restriction goes beyond simply declining credit card payments, placing a broader prevention obligation on operators and betting agents.
Another compliance milestone came in April. The Swedish Gambling Authority adopted SIFS 2026:3, a new set of regulations governing how licensees connect to Spelpaus, Sweden’s national self-exclusion register. The rules are to take effect on 1 August 2026.
Under the new framework, licensees must use their assigned connection details and the appropriate application programming interface when checking whether an individual is registered with Spelpaus.
Together, the measures indicate that Swedish supervision is moving beyond rules about what operators may offer towards closer control of how gambling is financed and who is permitted to participate.
United Kingdom
A major change to gambling taxes took effect in the United Kingdom during the first half of 2026. From 1 April 2026, Remote Gaming Duty – applied to operator profits from remote gaming supplied to UK customers – increased from 21% to 40%.
Bingo Duty was abolished on the same date. The government expects the wider gambling duty package to raise more than £1 billion per year once fully implemented.
A new 25% rate for remote betting will take effect on 1 April 2027. Remote bets on UK horse racing will remain subject to the existing 15% rate, reflecting operators’ separate contributions to the Horserace Betting Levy.
For operators, the near-doubling of Remote Gaming Duty changes the economics of the UK online casino vertical. It affects margin planning, promotional budgets, and product-mix decisions from the second quarter of 2026 onwards.
The Americas
Brazil
Brazil’s regulated market entered its second year with a revised allocation of betting revenue and a stronger enforcement framework.
A provisional measure issued in April 2026 changed the statutory allocation of fixed-odds betting revenue by directing 1% to the Federal Police Equipment and Operational Activities Fund (FUNAPOL) in 2026. The allocation is scheduled to rise to 2% in 2027 and 3% thereafter.
A separate enforcement change arrived in June. Decree 13,033 of 19 June 2026 established procedures allowing the Secretariat of Prizes and Betting to order financial institutions and payment providers to block accounts linked to unlicensed fixed-odds betting operators. It also covers preventing new transactions that directly or indirectly support illegal betting activity.
A separate ordinance regulates the joint tax liability of specified third parties, including financial and payment institutions that continue processing transactions after formal notification and persons or businesses advertising unauthorised operators.
After a first year focused largely on licensing operators, Brazil’s 2026 enforcement strategy increasingly targets the financial infrastructure that enables illegal brands to operate.
Canada – Alberta
Alberta turned its iGaming legislation into an operational market plan during H1 2026.
Under the new model, operators and suppliers first register with Alberta Gaming, Liquor and Cannabis (AGLC). Registered operators must then complete commercial onboarding and enter into an agreement with the Alberta iGaming Corporation.
Registered private operators may launch regulated iGaming platforms from 13 July 2026, provided that their applications and fees have been submitted to AGLC and the required commercial agreements have been signed.
The framework also includes a centralised self-exclusion system designed to integrate with licensed iGaming sites operating in the province.
For prospective market entrants, Alberta demonstrates the importance of completing two separate processes: regulatory approval through AGLC and commercial onboarding through the Alberta iGaming Corporation.
Chile
Chile’s long-running online betting bill was placed on an accelerated legislative timetable in H1 2026, although, like many years before, it had not become law by the end of June.
The proposal, Bill No. 14.838-03, was placed under ‘suma urgencia’ and remained under discussion in the Senate. By June, lawmakers were preparing a technical working group to consider further amendments to the bill.
The proposed framework covers licensing, operator requirements, regulatory supervision, taxation, responsible gambling, advertising, and financial transparency. As the bill continues to be amended, its final tax and operational provisions remain subject to the legislative process.
The legislative push follows the Supreme Court ruling of 30 September 2025 ordering internet service providers to block access to illegal sports betting websites.
The ruling forms part of the wider policy context for the continuing debate over a comprehensive licensing and enforcement framework. The second half of 2026 will show whether renewed legislative urgency results in an adopted law.
Colombia
Colombia introduced a new levy on its established regulated online gambling market.
Decree 0240 of 12 March 2026 established a 16% national consumption tax on online gambling and betting for the 2026 tax year. The taxable event occurs when a user deposits funds into a betting account, whether through cash, electronic transfer, or cryptocurrency.
However, the tax base declared to DIAN (the Colombian national tax authority) is GGR, calculated as total bets received minus prizes paid during the relevant two-month reporting period. Operators of online gambling and betting are responsible for declaring and paying the tax; lawful operators must hold the relevant authorisation and concession from the regulator – Coljuegos.
The decree also extends enforcement obligations beyond operators, restricting specified payment, platform, software, content, and media providers from supplying services to unauthorised gambling businesses.
For suppliers and payment companies, Colombia illustrates a broader first-half-year pattern – regulatory responsibility is increasingly being extended to the businesses that enable gambling operations.
Mexico
Mexico implemented a sharp increase in the gambling tax. Under the 2026 fiscal package, the Special Tax on Production and Services applied to games with bets and sweepstakes increased from 30% to 50% on 1 January 2026.
The reform also brings foreign digital providers offering gambling services to users in Mexico within the scope of the tax, even when they do not have a permanent establishment in the country.
The tax base is not uniform across all operators. Domestic operators and authorised concession holders may deduct eligible prizes and refunds when calculating their liability. Foreign digital providers without a permanent establishment in Mexico are taxed on the total amounts received from users without those deductions.
The distinction creates a materially heavier effective burden for offshore providers and changes the economics of serving Mexican players under the new framework.
United States
The US regulatory story of H1 2026 was defined more by taxation and jurisdictional disputes than by market expansion.
From the 2026 tax year, the federal deduction for gambling losses is limited to the lower of 90% of a taxpayer’s losses or the amount of their gambling winnings. As a result, an individual who records equal amounts of winnings and losses may still have taxable gambling income.
The reporting threshold for slot-machine winnings that trigger a Form W-2G also increased from $1,200 to $2,000.
Prediction markets became a particularly prominent enforcement issue. On 2 April 2026, the Commodity Futures Trading Commission filed lawsuits challenging actions taken by Arizona, Connecticut, and Illinois against CFTC-regulated designated contract markets.
The CFTC argued that event contracts offered on CFTC-regulated markets fall under federal commodities jurisdiction rather than state gambling law. The CFTC later brought similar litigation involving New York and Wisconsin.
The cases reinforce a growing divide between federal and state interpretations of prediction market regulation.
Asia and the Middle East
India
India converted its 2025 online gaming legislation into an operational regulatory system.
The Promotion and Regulation of Online Gaming Act 2025 and its supporting 2026 rules came into force on 1 May 2026. This framework establishes a uniform national regime and prohibits the offering, operation, facilitation, advertising, promotion, and participation in online money games.
The Act establishes the Online Gaming Authority of India, which was constituted by a separate government notification. It also places obligations on payment systems and financial institutions, which must not facilitate transactions connected to prohibited online money games.
Esports intended to be offered under the framework must be registered. Online social games are subject to registration where the Central Government formally requires it. Following successful registration, the Authority may issue a digital Certificate of Registration valid for the approved period, up to a maximum of ten years.
Online money games cannot lawfully be offered to users in India under the framework. Esports and any categories of online social games included in the registration requirement may operate subject to the applicable rules.
United Arab Emirates
The UAE introduced a revised civil-law framework affecting gambling-related agreements in H1 2026.
The new Civil Transactions Law took effect on 1 June 2026 and repealed the previous federal Civil Transactions Law.
The new law does not entirely remove gambling from the civil-law framework. Article 946(4) continues to provide that agreements involving gambling or wagering are void.
Commercial gaming is governed through a separate federal regulatory framework administered by the General Commercial Gaming Regulatory Authority (GCGRA). The GCGRA holds exclusive jurisdiction to regulate, license, and supervise commercial gaming activities and facilities in the UAE, including internet gaming, sports wagering, lotteries, and land-based gaming.
The H1 change, therefore, updates the civil-law environment surrounding gambling-related agreements while leaving commercial gaming activity subject to the GCGRA’s licensing decisions.
Oceania
New Zealand
New Zealand created the legal framework for its first licensed online casino market and established a competitive process for allocating licences.
The Online Casino Gambling Act 2026 received assent on 28 April and came into force on 1 May. Supporting regulations were made on 2 June and took effect on 3 July.
Up to 15 brand-specific licences may be issued. Each licence will be valid for up to three years and may be renewed once for a further period of up to five years. No entity may hold significant influence over more than three licences.
The regulations set limits on gambling time, deposits, and spending. They also require time-outs, pop-up alerts, self-exclusion, and identity verification, while restricting credit, specified payment methods, loyalty programmes, inducements, autoplay, progressive jackpots, and other game features.
Advertising unlicensed online casino gambling is prohibited. Providers that have not applied for a licence must stop offering online casino gambling in New Zealand from 1 December 2026. Providers with an application under consideration may continue operating without advertising until a decision is made.
The limited number of licences means the competitive allocation process will determine which brands can participate in the country’s regulated market.
Africa
Kenya
Kenya moved from legislation to implementation during H1 2026 as the Gambling Regulatory Authority began operationalising the Gambling Control Act of 2025.
On 30 June 2026, subsidiary regulations were issued covering licensing and the conduct of gambling operations under the new framework.
The operational regulations require online gambling platforms to use robust geolocation technology and provide the regulator with real-time monitoring through a secure application programming interface. Platforms must also be able to integrate with the Authority’s Central Monitoring System and the national gambling register.
Player data must be stored and processed on servers located in Kenya unless the operator receives prior written exemption or authorisation from the regulator.
A separate regime applies to operators licensed in Kenya to serve markets outside the country. It requires a minimum paid-up capital of 100 million Kenyan shillings and a security bond or bank guarantee of 200 million Kenyan shillings. Such operators must prevent persons located in Kenya from accessing their gambling services.
Taken together, the rules combine centralised supervision, real-time monitoring, and locally enforceable technical requirements.
For more information on the state of iGaming regulation and trends, explore SOFTSWISS free reports and ebooks. As the second half of the year unfolds, check back on the iGaming Trends report page to sign up for the 2027 and beyond edition.