Estonia operates an open licensing system for gambling, including online gambling. The Gambling Act (hasartmänguseadus) does not reserve online casino games or betting for a state operator. Companies established in Estonia or elsewhere in the European Union may apply to the Estonian Tax and Customs Board (Maksu- ja Tolliamet, EMTA) for the licences needed to offer games to people in Estonia. Operators without those licences are treated as illegal, and EMTA has their websites blocked. Estonia is also known for its comparatively low tax on remote gambling. This guide explains the two-stage licensing model, the rules on online gambling and enforcement, the position of players, taxation, consumer protection and the reforms debated in 2025–2026.
Key points
- Gambling is regulated by the Gambling Act and supervised by the Estonian Tax and Customs Board, which issues licences, keeps the register of legal operators and blocks illegal websites.
- Operators need two authorisations: an activity licence of unlimited duration and an operating permit for each type of gambling. Permits for remote games of chance are granted for up to five years.
- Remote gambling was taxed at 6% of stakes less prizes in 2025. EMTA’s table for 2026 lists 5.5% for several remote and toto categories, following reform proposals to lower the rate.
- The minimum age is 21 for games of chance and remote betting, 18 for land-based betting and 16 for lotteries, according to a 2025 law-firm guide.
- Players can restrict themselves from gambling for 6 to 36 months through EMTA’s register. The Consultation Centre of Gambling Addiction (15410) offers help.
Last reviewed: 5 October 2026.
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Background and market structure
Estonia chose to license rather than prohibit online gambling. Under its framework, any reliable company that meets the statutory conditions can obtain permission. This approach is sometimes called “dot-country” licensing: an operator obtains a national licence and serves that country’s residents through a website authorised for it, typically under a country-specific domain such as “.ee”. A state monopoly, by contrast, reserves gambling for one operator. A prohibition model bans gambling altogether.
The structure of the market is visible in EMTA’s list of legal gambling operators. It covers several categories: games of chance online, land-based casinos, gambling on ships, totalisator and betting (“toto”), games of skill and lotteries. Each entry links to the operator’s record in the Register of Economic Activities (Majandustegevuse register, MTR). The online games-of-chance section lists several dozen operators, many of them international groups. The online betting section includes both Estonian and foreign operators. The register names the operating company and the website or brand authorised for each licence. A brand that appears in the register under one website may not be authorised under another domain, so the exact web address matters.
Legal framework
The core statute is the Gambling Act, published in English translation on the state gazette Riigi Teataja. It defines the types of gambling (games of chance, games of skill, totalisator and betting, and lotteries) and sets the licensing conditions, player-protection duties and EMTA’s supervisory powers. Gambling tax is set by a separate Gambling Tax Act. Advertising is governed by the Advertising Act together with the Gambling Act.
According to the Chambers Gaming Law 2025 guide for Estonia, written by NJORD Law Firm, the Gambling Act has been amended only modestly since its adoption, while the Gambling Tax Act has been revised more recently. As an EU member state, Estonia allows companies registered elsewhere in the EU to apply for licences on the same terms as Estonian companies. EU law does not harmonise gambling regulation, however, so a licence from another member state does not by itself permit an operator to serve Estonian residents.
Regulator and licensing model
EMTA administers the licensing system. Its guidance on applying for permits describes a two-stage process.
Activity licence. The activity licence certifies that the applicant is a reliable company that may apply for operating permits. It is valid for an unlimited term. It is available to public or private limited companies registered in Estonia or another EU state, and organising gambling must be the company’s only activity. Minimum share capital is €1,000,000 for games of chance, €130,000 for toto and €25,000 for games of skill. The state fee for reviewing an application is €47,940 for games of chance, €31,960 for toto and €3,200 for games of skill. EMTA aims to decide within four months of receiving a complete application, and no later than six months after submission. Persons with certain criminal convictions, a history of involvement in unlicensed gambling or a court-declared insolvency may not hold qualifying shareholdings.
Operating permit. A separate operating permit is needed for each type of gambling and for each way of organising it: at a gambling venue, on board a ship or remotely. The state fee is €3,200, or €640 for lotteries. Permits for remote games of chance, remote games of skill and remote lotteries are issued for up to five years. Permits for remote toto may run for up to twenty years. For land-based venues, the duration depends on the consent of the local government.
Licence holders have continuing obligations. EMTA’s reminder for gambling operators lists them. Gambling tax must be declared and paid by the 15th day of the following month. Operators must build a reserve equal to at least one-third of share capital. They must notify EMTA of new games and platforms, with certification of the random number generator for remote games. They must also report changes in shareholders or board members. Under EMTA’s guidance on reporting and access, operators must keep an electronic record of their software, hardware, games, bets and prizes. The record is connected to EMTA’s electronic gambling reporting system (EHMA) through the national X-tee data exchange layer.
Online gambling and enforcement
Online casino games, poker, betting and lotteries may all be offered in Estonia under the appropriate remote operating permit. The reverse also holds: an operator whose services are available in Estonia without an Estonian activity licence and operating permit is organising gambling illegally.
The main enforcement tool is website blocking. Here, blocking means that internet service providers in Estonia must prevent access to listed domain names. According to EMTA’s page on blocked gambling websites, the Board blocks access to the websites of operators whose services are available in Estonia but who lack the required licences and permits. The list of blocked domain names is published as PDF and CSV files. EMTA notes that it has no information about the reliability of such operators and advises the public to use legal operators. The Chambers guide reported that more than 1,800 domain names had been blocked as of 2025.
Advertising is restricted as well. According to the same guide, gambling advertising is prohibited near schools and childcare institutions and must carry a mandatory warning, and advertising of games of chance is limited to particular settings. Operators should check the current text of the Gambling Act and the Advertising Act before running any campaign.
Position of players
Estonian enforcement is directed mainly at operators, through blocking of illegal websites and supervision of licence holders. The Chambers guide notes one form of player liability: minors who take part in gambling without authorisation may be fined up to 10 fine units. We found no provision making it an offence for an adult to play on an unlicensed website, and no record of adult players being prosecuted for doing so. EMTA’s guidance does not state whether playing on blocked sites is unlawful for consumers. It recommends using operators on the legal list.
Players who use unlicensed sites lose the protections of Estonian law. These include the self-restriction register, the operator’s identification duties and EMTA’s supervision of payouts. Problems with a licensed operator that cannot be resolved directly can be reported to EMTA at [email protected]. The tax treatment of winnings for individual players was not covered by the official sources we reviewed, so players with significant winnings, particularly from non-EU operators, should consult EMTA.
Taxation
Operators pay gambling tax under the Gambling Tax Act. EMTA’s gambling tax page gives the rates. For 2025:
- remote games of chance and games of skill: 6% of the amount received from bets, less prizes;
- toto (betting): 6% of the sum received from bets, less prizes;
- tournaments: 6% of tournament fees or participation fees;
- gambling machines: €300 per machine plus 10% of net betting revenue;
- gambling tables: €1,406 per table;
- lotteries: 22% of the amount received from ticket sales.
EMTA’s table for 2026 lists a rate of 5.5% for remote games of skill, tournaments and toto. The Chambers guide explains the background. Under the legislation in force in 2025, the remote rate was due to rise to 7% in 2026, but a draft reform proposed instead to cut it by 0.5 percentage points a year towards 4%. Readers who need the rate for a specific category in a given month should check EMTA’s current table, because the published wording differs between categories.
Consumer protection and responsible gambling
According to the Chambers guide, the minimum age is 21 for games of chance and remote games of skill. For betting it is 18 on land and 21 remotely, and for lotteries it is 16.
Estonia’s self-exclusion scheme is the list of persons with restrictions on gambling, known by its acronym HAMPI and provided for in section 39 of the Gambling Act. EMTA’s guide to setting restrictions on gambling explains how it works. A person chooses a restriction period of 6 to 36 months. It covers games of chance (casino games, poker and tournaments), toto and classical lotteries; instant lottery tickets cannot be restricted. An application can be made in the e-MTA portal, where it takes effect no later than the next day. It can also be made at an EMTA service bureau or at a gambling venue, where it takes effect within two working days. The restriction does not lapse on its own. After the chosen period, the person must apply separately to remove it. Licensed operators must check the list before allowing a person to play.
The Consultation Centre of Gambling Addiction (Hasartmängusõltuvuse Nõustamiskeskus) offers counselling and psychotherapy for people with gambling problems and their relatives. Its helpline is 15410, and free e-counselling is available by email. Our responsible gambling guide sets out general steps for keeping gambling under control.
Recent and upcoming developments
Tax reform. The most visible change concerns the remote gambling tax. As described above, the planned increase to 7% was replaced by proposals for a gradual reduction. EMTA’s published rates for 2026 already show 5.5% for several remote categories. Readers should check EMTA’s tables for the latest position.
Penalties and anti-money-laundering rules. The draft reform described in the Chambers guide also proposed raising maximum fines about tenfold and strengthening anti-money-laundering requirements for operators. At the time of review we had not confirmed the final form of these measures, so they should be treated as reported proposals.
Blocking. EMTA continues to update its list of blocked domains, which it publishes for download.
Casino listings for players in Estonia
The listings below are generated from our casino database. They do not by themselves show that an operator is licensed in Estonia. Before registering, check the operator and the exact website address against EMTA’s list of legal gambling operators. Operators not on that list are not supervised in Estonia, and their sites may be blocked. Our general online casino guide explains how we review operators.
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Sources and further reading
- Riigi Teataja, Gambling Act (English translation, consolidated) (accessed 5 October 2026).
- Estonian Tax and Customs Board, List of legal gambling operators (accessed 5 October 2026).
- Estonian Tax and Customs Board, Blocked gambling websites (accessed 5 October 2026).
- Estonian Tax and Customs Board, Applying for permits (accessed 5 October 2026).
- Estonian Tax and Customs Board, Gambling operator reminder (accessed 5 October 2026).
- Estonian Tax and Customs Board, Reporting and access (accessed 5 October 2026).
- Estonian Tax and Customs Board, Gambling tax (accessed 5 October 2026).
- Estonian Tax and Customs Board, Setting restrictions on gambling (accessed 5 October 2026).
- K. Ullman, T. Kaurson, L. Raud and F. Raidmäe (NJORD Law Firm), Gaming Law 2025: Estonia, Chambers and Partners (2025).
- Hasartmängusõltuvuse Nõustamiskeskus, Consultation Centre of Gambling Addiction (accessed 5 October 2026).
