Denmark Online Casino Law 2026: Is It Legal?

Published by Casino News Daily editorial teamReviewed byFilip RadulovicOur editorial approach

Denmark was one of the first EU member states to open its online gambling market to competition through national licensing. Under the Gambling Act (Lov nr. 848 af 1. juli 2010 om spil), commercial operators may apply to the Danish Gambling Authority (Spillemyndigheden) for licences to offer online casino games and betting. Lotteries remain reserved for Danske Spil. Operators without a Danish licence may not offer gambling to people in Denmark, and their marketing and payment services are prohibited. This model is often called “partial liberalisation”: some forms of gambling are open to licensed competition while others stay under exclusive rights. This guide explains the legal framework, the licensing system, taxation, the position of players, consumer protection and the legislative changes debated in 2025–2026.

Key points

The Gambling Act of 1 July 2010 opened online casino and betting to licensed competition. The licensed market has operated since 2012.
Online casino and betting licences are issued by Spillemyndigheden for up to five years. Danske Spil holds the exclusive right to lotteries.
Licensed online casino and betting operators pay a duty of 28% of gross gaming revenue (rates for 2026–2027).
Offering unlicensed gambling is a criminal offence for the operator. The Act does not make it an offence for players to take part, but winnings from unapproved operators may be taxable.
ROFUS is the national self-exclusion register, with 74,714 people registered on 1 September 2026. StopSpillet (70 22 28 25) is the national helpline.
A cross-party agreement of October 2025 led to a bill with stricter marketing rules. The bill lapsed when the 2026 general election was called and was reintroduced as L 37 in October 2026.

Regional overview: Gambling laws in the EU and the rest of Europe puts all 55 countries and territories on one map, grouped by how they regulate gambling.

Last reviewed: 21 October 2026.

Historical development

Before the reform, the Danish gambling market was organised mainly through exclusive rights, with Danske Spil as the principal provider. The Gambling Act, adopted on 1 July 2010, replaced this with a mixed model. Online casino and betting were opened to licensed private operators, while lotteries stayed under exclusive rights. The Act’s licensing provisions allowed betting and online casino licences of up to five years, and the regulated online market began operating in 2012.

Spillemyndigheden describes its own development in Hvem er Spillemyndigheden. It was established in 2000 under the tax ministry, initially to supervise gaming machines and casinos. The gambling legislation that took effect in 2012 partially liberalised a previously monopolised market, allowing licensed operators to offer games nationwide, with lotteries kept by Danske Lotteri Spil. The Authority moved its headquarters to Odense in 2016 and has about 150 staff. Its statistics on the liberalised market run from January 2012.

Legal framework

Illustrated Denmark landmarks with reference books and documents for the relevant legislation section

Section 1 of the Gambling Act sets four purposes:

to keep gambling consumption at a moderate level;
to protect young people and other vulnerable persons from being exploited through gambling or developing a gambling addiction;
to ensure that gambling is provided in a fair, responsible and transparent manner;
to safeguard public order and prevent gambling from being used to support crime.

The Act classifies games into lotteries, combination games and betting, and makes all of them subject to licensing. The provisions most relevant here are:

Section 6: gives Danske Spil the exclusive licence for lotteries. Section 7 lists games that cannot be licensed under this exclusive right, including class lotteries, bingo, gaming machines and land-based casino games.
Section 11: allows licences for betting for up to five years at a time.
Section 18: allows licences for online casino for up to five years at a time.
Section 36: sets standards for gambling marketing: the chance of winning must be presented correctly and in a balanced way, gambling must be presented as entertainment, and marketing must not target people under 18.
Section 59: makes offering gambling without a licence punishable by a fine or imprisonment of up to six months, rising to one year in aggravating circumstances such as repeat offences. It also provides fines for intermediaries who arrange participation in unlicensed gambling and for advertising unlicensed operators.
Section 65: prohibits payment transmission of stakes and winnings to and from an illegal gambling provider, and transmission of information over a communications network to an illegal gambling system.

The Act has been amended and consolidated several times since 2010, and detailed rules are set in executive orders on online casino, betting, land-based casinos and gaming machines. Gambling duties are set separately in the Gambling Duties Act (lov om afgifter af spil). General marketing law also applies to gambling advertising. Under section 76, the Act does not apply to the Faroe Islands or Greenland.

Regulator and licensing model

Spillemyndigheden issues licences, supervises licence holders, guides businesses and informs the public about responsible gambling. Its remit covers lotteries, betting, online casino, gaming machines, poker and land-based casinos. Gambling duty is collected by the tax administration rather than by the Authority.

The Authority’s guidance on online casino licences lists the games covered: roulette, blackjack, baccarat, punto banco, poker, online bingo, games on prize-giving gaming machines (slots) and combination games, which mix skill and chance (for example whist or backgammon). A game requires a licence when three conditions are met: there is a stake, a chance of winning, and an element of chance. Licence holders must register with the tax authorities, pay gambling duty, report on their offer, meet technical requirements and verify players through electronic identification. A certification programme for online casino systems is part of the requirements.

The Authority publishes an up-to-date list of licensed gambling providers. Gaming machine operators and game suppliers are listed separately. The list is the correct reference for whether a particular brand or website holds a Danish licence.

Online gambling and enforcement

Online casino games on mobile devices

Online casino games, poker, online bingo and betting may be offered lawfully only by Danish licence holders. Lotteries online are reserved for Danske Spil. The size of the licensed market can be seen in the Authority’s statistics. In 2022, total betting stakes were DKK 20.1 billion, with gross gaming revenue (stakes minus winnings, known in Danish as BSI) of DKK 2.3 billion. Online casino stakes were DKK 65.9 billion, with BSI of DKK 2.7 billion. The average payout rates were 88.48% for betting and 95.78% for online casino.

Enforcement against unlicensed operators relies on several tools: criminal liability under section 59, including fines for advertising unlicensed operators, the section 65 ban on payment and information transmission to illegal gambling systems, and blocking of websites. Blocking is ordered by a court at the Authority’s request and carried out by Danish telecom providers through DNS blocking. A ruling of the court in Frederiksberg on 26 June 2025 covered 178 sites, bringing the total blocked since 2012 to 616. Our 2020 report on the Danish regulator’s blocking of 16 illegal gambling sites describes one such round. A blocked site is not removed from the internet; Danish users are simply prevented from reaching it through their providers.

Position of players

Under section 59, the criminal penalties fall on whoever offers gambling without a licence, on intermediaries and on those who promote unlicensed gambling. The Act does not make taking part in unlicensed gambling a criminal offence for the player, and we found no record of players being prosecuted. Playing with an unlicensed operator has other consequences. Danish protections do not apply, including ROFUS self-exclusion, the duty to verify identity and the Authority’s supervision. The site may also become unreachable if it is blocked.

Tax is the main practical difference. The Danish Tax Agency’s guidance on winnings and prizes states that winnings from a permitted game are tax-free. This covers Danish-licensed lotteries, casinos, online betting and bingo, and games from other EU/EEA countries that are publicly regulated and approved. Winnings from unlicensed operators, from foreign operators without proper EU/EEA licensing and public supervision, and from closed-group games are taxable. Only the net winnings, meaning total winnings less the cost of taking part, must be reported, as “other personal income” on the annual tax return.

Taxation of operators

Gambling duties are set by the Gambling Duties Act. The tax ministry’s table of rates and thresholds shows the following for 2026–2027:

Online casino: 28% of gross gaming revenue.
Betting: 28% of gross gaming revenue.
Land-based casinos: a base duty of 45% plus a 30% surcharge on revenue above a threshold (DKK 5,020,100 in 2026).
Gaming machines: a base duty of 41%, with progressive surcharges that differ between restaurants and gaming halls.
Lotteries and class lotteries: 15% of each prize above a basic deduction of DKK 200.
Land-based bingo: 33% in 2026, rising to 38% in 2027 and 41% from 2028.

Duty on online casino and betting is therefore charged on the operator’s gross gaming revenue, not on stakes or on players’ winnings.

Consumer protection and responsible gambling

Secure account login with a padlock and shield ROFUS (Register Over Frivilligt Udelukkede Spillere) is the Authority’s register of voluntarily excluded players. A person can exclude themselves from online gambling, land-based casinos and betting in shops. Options are a 24-hour pause, exclusion for one, three or six months, or permanent exclusion. According to the Authority’s statistics page, 74,714 people were registered in ROFUS on 1 September 2026.

Licensed online operators must check ROFUS when an account is opened and at each login. Players must set a daily, weekly or monthly deposit limit before they can start playing, and a request to raise a limit can take effect no earlier than 24 hours later. The Spilpakke 1 agreement discussed below proposes adding a mandatory loss limit and extending this waiting period to 48 hours.

StopSpillet is the Authority’s helpline on gambling problems. It offers impartial advice on responsible gambling, help in assessing problem gambling and referral to free, state-supported treatment. The phone line is 70 22 28 25, and a chat service is also available. General advice can be found in our responsible gambling guide.

The need for these services is documented in the political agreement discussed below. It cites estimates that nearly 500,000 Danish adults experienced some degree of gambling problems in 2021, double the 2016 figure, and that about 30,000 had severe problems.

Recent and upcoming developments

Spilpakke 1 (October 2025). On 24 October 2025 the government and seven other parties concluded Spilpakke 1: Et mere ansvarligt spilmarked, an agreement for a more responsible gambling market. Its measures include:

a ban on gambling advertising during sports broadcasts, from ten minutes before to ten minutes after;
no celebrities or persons under 25 in gambling advertisements;
tighter rules on social-media targeting;
blocking of gambling websites at schools;
longer self-exclusion periods and mandatory loss-limit tools;
automatic log-off after 15 minutes of inactivity;
a new app, MitSpil, to help players track their spending across providers;
more funding for treatment;
stronger enforcement powers, including against intermediary websites.

Bill L 127 (2025–26). The government introduced the legislative part of the package on 25 February 2026 as L 127. Its proposals included the advertising restrictions above and a ban on gambling advertising within 200 metres of schools and on public transport. It would also have extended the ban on marketing unlicensed games regardless of whether they target Denmark, set clearer rules for calculating fines, introduced mandatory approval of retailers and redefined gaming halls. The ministry said the measures would take effect on 1 July 2026 and 1 January 2027. The bill did not complete its passage. According to a Deloitte briefing, the Prime Minister called a general election on 26 February 2026 for 24 March 2026. Pending bills lapsed, including the bill on stricter rules for the marketing and offering of gambling.

Bill L 37 (2026–27). After the election, the Ministry of Taxation and Growth reintroduced the bill in October 2026 as L 37, with minor changes. According to the Folketing’s record, the main provisions are planned to take effect on 1 January 2027, with others following on 1 July and 1 October 2027. At the time of review the bill had not been passed.

Deposits and withdrawals

Check Danish authorisation before choosing a payment method. Availability depends on the licensed operator, your bank and your verified account.

Visa, Mastercard and Dankort

Check the specific card product you hold. Visa and Mastercard include different card types, and gambling acceptance can depend on the issuing bank and operator. A deposit logo does not guarantee that the same card can receive withdrawals.

Dankort should not be described as a universal credit facility. A co-branded card may use different payment networks, so confirm the supported product and transaction type. Danske Bank’s Visa/Dankort conditions illustrate why cardholders need to read their own issuer’s terms rather than rely on a generic fee or spending-limit claim.

Bank payments and electronic wallets

For bank wire transfer, confirm the account details, reference, currency and any fees. Nordea is a banking provider; use its current authentication instructions rather than an old description of printed access-code lists. For an intermediary such as Trustly, check the specific supported bank and whether the operator offers deposits, withdrawals or both.

Our Skrill, Neteller and PayPal guides explain those wallet categories. They do not establish that every Danish casino accepts them. Check wallet funding restrictions, verification, currency conversion and transfer fees. Neither an email address nor a wallet password makes a gambling payment anonymous.

Similarly, EcoCard, PaySafeCard and eCheck should be checked against the provider’s current Danish eligibility and the casino’s cashier. Do not assume a prepaid product is reloadable, supports withdrawals or avoids identity checks. Confirm an alternative payout route before depositing through a deposit-only option.

Compare the full withdrawal process

Look at the operator’s approval time separately from the payment provider’s transfer time. Check minimum and maximum amounts, verification requirements and whether the receiving account must be in your name. Avoid relying on old fixed fees or promises that all bank transfers arrive immediately.

Using DKK for both the casino and payment account may avoid one conversion, but check whether another currency is used during processing and whether either provider charges a separate fee. Review bonus terms before accepting an offer, including payment exclusions and withdrawal conditions.

Account protection and limits

Use strong account security and keep payment records. A clear website or encryption logo is not a guarantee against fraud. Set an affordable budget before depositing and do not increase it to chase losses. Denmark’s ROFUS self-exclusion service provides an option to exclude yourself from covered gambling. Our payment-method overview explains the main payment categories.

Sources and further reading

Retsinformation, Lov nr. 848 af 1. juli 2010 om spil (2010).
Spillemyndigheden, Hvem er Spillemyndigheden (accessed 5 October 2026).
Spillemyndigheden, Onlinekasino (accessed 5 October 2026).
Spillemyndigheden, Spiludbydere med tilladelse (accessed 5 October 2026).
Spillemyndigheden, Statistik (accessed 5 October 2026).
Spillemyndigheden, ROFUS – Register Over Frivilligt Udelukkede Spillere (accessed 5 October 2026).
Spillemyndigheden, StopSpillet (accessed 5 October 2026).
Skattestyrelsen, Gevinster, præmier og dusører (accessed 5 October 2026).
Danish tax ministry, Satser og beløbsgrænser: spilleafgiftsloven (accessed 5 October 2026).
Danish Government and parties, Spilpakke 1: Et mere ansvarligt spilmarked (2025).
Folketinget / Retsinformation, L 127 Forslag til lov om ændring af lov om spil, selskabsskatteloven og lov om afgifter af spil (2026).
Deloitte Denmark, Så er der udskrevet folketingsvalg (2026).
Folketinget / Retsinformation, L 37 Forslag til lov om ændring af lov om spil, selskabsskatteloven og lov om afgifter af spil (2026).
Retsinformation, Bekendtgørelse af lov om spil (LBK nr. 1182 af 22. september 2025) (2025).
Spillemyndigheden, Spillemyndigheden blokerer 178 ulovlige spilsider (2025).
Spillemyndigheden, Danish Gambling Authority (English) (accessed 5 October 2026).

Casino listings for players in Denmark

The listings below are generated from our casino database. They do not by themselves show that an operator holds a Danish licence. Before playing, check the operator and website against Spillemyndigheden’s list of licensed gambling providers. Winnings from operators without Danish or recognised EU/EEA approval may be taxable, and ROFUS does not apply to them. Our general online casino guide explains how we review operators.