Legal casino gambling age in North MacedoniaNorth Macedonia regulates gambling through a single statute, the Law on Games of Chance and Entertainment Games. Land-based casinos, betting shops and slot clubs are run by private companies under state licences, while lotteries and, since 2024 in practice, online gambling are reserved to the state. The framework was rewritten in 2026. A new law, adopted by the Assembly on 29 June 2026 and in force since 14 July 2026, gives a wholly state-owned company the exclusive right to organise lottery, electronic and internet games of chance. It also requires many gaming venues to be at least 500 metres from schools and tightens advertising and supervision. Several of its main provisions apply only from 2027 or 2028. Private companies cannot hold their own licence to offer online casino games to residents.
Key points
- The current statute is the Law on Games of Chance and Entertainment Games published in the Official Gazette No. 148/2026, as listed by the Public Revenue Office. It replaced the 2011 law of the same name, which had been amended more than ten times.
- Under the 2026 law, lottery games, electronic games and internet games of chance are an exclusive right of the state, exercised through a company in which the state is the sole shareholder. Private firms may take part only as suppliers selected by tender.
- Casinos, slot clubs and electronic games must be at least 500 metres from primary and secondary schools. Betting shops are treated more leniently. The distance rule and the GPS tracking of machines apply from 1 January 2028.
- In September 2024 the government revoked the licences of four online platforms set up through the State Lottery, after the Assembly gave an authentic interpretation of Article 7 of the old law.
- The minimum age for gambling is 18. Winnings from games of chance are taxed at a flat 15%, according to PwC. We found no national self-exclusion register; the new law requires self-exclusion and limit tools for online play.
Last reviewed: 6 October 2026.
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Historical development
Gambling in the Republic of Macedonia was governed for most of the past fifteen years by the Law on Games of Chance and Entertainment Games of 2011. A consolidated text of the law hosted at rcgo.mk lists the original law as Official Gazette No. 24/2011, followed by amendments in Gazettes 51/2011, 148/2011, 74/2012, 171/2012, 27/2014, 139/2014, 61/2015, 154/2015, 23/2016 and 178/2016. The trade publication SiGMA describes 2011 as the point at which the modern market was established under the supervision of the Ministry of Finance, and notes that the land-based sector came to be dominated by Austrian groups such as Novomatic and Casinos Austria.
Online gambling was organised through the state from the start. In January 2014, IT.mk reported a government announcement that a State Video Lottery, backed by a €6 million investment from Casinos Austria, would offer internet games, and that foreign betting and gambling websites would be made inaccessible within two years of its launch. SBC News describes this entity as a state-controlled joint venture with Casinos Austria established in 2013.
Public concern grew over the number of betting shops and slot clubs in residential areas. SiGMA dates the rise of an organised Anti-Gambling Movement to 2016 and reports that state revenue from gambling rose by about 45% between 2018 and 2022. SBC News gives that revenue as about €61 million in 2018 and about €88 million in 2022, with more than 1,000 land-based venues in operation. These figures are reported by trade press and could not be checked against official statistics.
A first attempt at reform failed. On 7 February 2024 the Assembly adopted amendments requiring venues to move at least 500 metres from schools and raising licence fees; Meta.mk reported that 55 of the 61 deputies present voted in favour after the opposition walked out. According to Schoenherr, President Stevo Pendarovski declined to sign the amendments and returned them to the Assembly. SiGMA reports that they did not obtain enough votes when they returned to the floor on 14 March 2024, so they never entered into force. After the parliamentary elections of May 2024 a new government led by VMRO-DPMNE, in coalition with the VLEN alliance, took up the issue again.
Legal framework
The principal statute is now the Law on Games of Chance and Entertainment Games (Закон за игрите на среќа и за забавните игри), published in the Official Gazette of the Republic of North Macedonia No. 148/2026. The Public Revenue Office lists that Gazette number with the date 6 July 2026 and states that the law regulates “the types, conditions and manner of organising games of chance and entertainment games”. Law firms BDK Advokati and Karanovic & Partners both state that it entered into force on 14 July 2026. We could not obtain a machine-readable copy of the gazetted text; the summaries below rely on the Ministry of Finance’s statement and on these law-firm analyses.
The Assembly adopted the law on 29 June 2026 by 60 votes to 20, according to TVM. It had been approved by the government in a revised text on 12 May 2026 (Libertas). The main elements are:
- State exclusivity. The Ministry of Finance states that the right to organise lottery games of chance (except closed-type tombolas) and electronic and internet games of chance belongs exclusively to the Republic of North Macedonia and is exercised through a state-owned company. BDK Advokati adds that private contractors may supply technology and operational services through competitive selection.
- Licensed private sectors. Casinos, betting shops, slot clubs and closed-type tombolas remain open to private operators holding a licence. Management, supervisory board members, partners and shareholders must meet “fit and proper” integrity criteria, which the Ministry links to recommendations of MONEYVAL, the Council of Europe’s anti-money-laundering body.
- Ownership control. Licensees need prior consent from the Ministry of Finance for changes in ownership or share capital, and a licence can be revoked if the holder loses its good reputation (BDK Advokati).
- Capital per licence. Each additional licence requires a cumulative increase in registered capital, which ends the practice of running many outlets under a single licence (Karanovic & Partners).
- Giveaways. Promotional prize draws now need a permit and a fee, which BDK Advokati gives as 18% of the value of the prize fund.
Some protective rules carried over from the 2011 law. Article 20 of the consolidated 2011 text provided that persons under 18 may not take part in games of chance, and Article 19 prohibited participation in foreign games of chance and in games organised without a licence. The new law keeps the minimum age at 18 (BDK Advokati).
North Macedonia is a candidate for membership of the European Union but not a member state. EU rules on the freedom to provide services therefore do not bind it in the way they bind members, and we found no court challenge to the state monopoly under EU or national constitutional law at the time of review.
Regulator and licensing model
North Macedonia has no independent gambling regulator. Policy, licensing and supervision sit with the Ministry of Finance. Under Article 25 of the 2011 law, the Ministry handled permits and approvals, while the Government issued licences. BDK Advokati describes the Ministry as overseeing licensing and compliance under the 2026 law. The Public Revenue Office (Управа за јавни приходи) carries out technical supervision. Under the new law, every gaming machine, video lottery terminal (VLT) and electronic terminal must carry a GPS positioning device connected to the Public Revenue Office, so that unlicensed placement of machines can be detected (Karanovic & Partners).
The system is a mixed one. For lotteries, electronic games and internet games it is a monopoly: one state-owned operator holds the exclusive right. For casinos, betting shops and slot clubs it is a licensing model with limited licences granted to private companies that meet statutory conditions.
Licence fees and terms
Fees have risen sharply. Under the 2011 law, a casino licence ran for six years and cost €600,000 (Article 58). The fee for a betting shop licence was €105,000 and for a slot club licence €78,750 before the 2024 reform attempt, according to the Economic Chamber of North Macedonia and 360 Stepeni. For the 2026 law, BDK Advokati reports that the internet gambling licence, previously issued for four years for €50,000, is now issued for ten years for €200,000, and that the monthly fee for electronic games rises from €30 to €200 per terminal. We could not verify the new fees for casino, betting shop and slot club licences from the gazetted text.
The State Lottery
The State Lottery of Macedonia (Државна лотарија на Македонија) has been the vehicle for the state’s own games. Article 7 of the 2011 law allowed the state to organise games through companies in which it held at least 51% of the capital. On that basis the State Lottery set up joint ventures with private partners, holding 51% itself. Fact-checking site Vistinomer lists four online platforms created this way, with partners from Serbia, Montenegro and Bulgaria and the State Video Lottery. The 2026 law narrows this: the exclusive right must be exercised through a company in which the state is the sole shareholder.
Online gambling: what is permitted and how it is enforced
Online gambling is lawful only when offered by the state operator. The legal basis for private participation through joint ventures was in effect removed in 2024. On 11 July 2024 deputies of VLEN and VMRO-DPMNE asked the Assembly for an authentic interpretation of Article 7(3) of the 2011 law, arguing that the decisions creating three new online companies had no legal basis (Lokalno). The Assembly adopted the interpretation in August 2024; Inside World Football cites it as published in the Official Gazette No. 168 of 21 August 2024.
On 24 September 2024 the government decided to revoke the licences of the online platforms. Deputy Prime Minister Izet Mexhiti said that the government had “stopped harmful permits” given to foreign firms (Radio Free Europe). According to Vistinomer, the decision cited “irregularities, omissions and founded suspicion of illegal operation”, about 80,000 registered users were given a month to withdraw their funds, and only the State Lottery’s own platform remained authorised. One of the private partners, Bulgaria’s Telematic Interactive, described the suspension as resting on a “misinterpretation” of the law (Telematic). The State Video Lottery ended its sponsorship of the national football federation after losing its licence (Inside World Football). We found no court ruling on the revocations.
The 2026 law makes the state monopoly over internet games express. BDK Advokati summarises the technical conditions: a .mk domain, ISO/IEC 27001 and 27701 certification, SSL encryption, electronic identification of players at a high level of assurance, one account per player, deposits only by card or electronic transfer through banks in North Macedonia, and payment of winnings within five working days. The 4H Agency, writing for iGaming Expert, calls this “an absolute state monopoly over all online gambling products” and warns that it may push players towards unlicensed sites.
Offshore operators and blocking. Offering online games to residents without the state’s authorisation is unlawful. The legal mechanism for blocking such sites could not be verified from the gazetted text. Officials have nevertheless reported blocking activity: in June 2025 the ministers for digital transformation and for the environment announced that a further 173 illegal online gambling organisers were being banned, on an order received from the State Lottery (Gazeta Express), and in May 2026 a government spokesperson said that 358 illegal foreign platforms had been shut down (Libertas). We did not find a published blocklist or any rule on payment blocking.
Advertising. The 2026 law prohibits advertising on the exterior of gaming premises beyond a small sign, which BDK Advokati gives as 30 cm by 100 cm, except for casinos within 3 km of the state border. Illuminated or “aggressive” advertising is banned. Advertising may not present gambling as a path to financial success, social acceptance or a solution to personal or social problems, may not use celebrities, and may not target minors; advertising must state that gambling is prohibited for under-18s (Karanovic & Partners; 4H Agency). The 2011 law already prohibited the advertising of foreign lottery tickets (Article 19).
Position of players
The 2011 law addressed players directly. Article 19 of the consolidated text prohibited “participation in foreign games of chance”, particularly where stakes are paid in the country, and participation in games organised without a licence or permit. We did not find, in the sources reviewed, a fine or other penalty set for individual players who breach this prohibition, nor any reported prosecution or fine of a player for using a foreign website. We could not confirm whether the 2026 law keeps the same wording.
In practice, enforcement has been aimed at operators and at access to websites rather than at players. Residents who use unlicensed foreign sites have no domestic regulator to complain to and are not covered by the identification, limit-setting and self-exclusion tools that the new law requires of the state operator.
Taxation
Operators
Gambling operators pay monthly fees set in the gambling law on top of general taxes. Under the 2011 law, the monthly fee for lottery games was 4% of total amounts collected (Article 39) and the fee for electronic games was €30 per terminal per month (Article 54). For the 2026 law, BDK Advokati reports a monthly fee of 6% of total payments for lottery games, 15% of the difference between amounts staked and amounts paid out (gross gaming revenue, GGR) for electronic and special games, €200 per electronic terminal per month and 18% of the prize fund for giveaways. The failed 2024 amendments would have imposed a 20% tax on the monthly net revenue of casinos, betting shops and slot clubs (SiGMA); we could not confirm the equivalent rates under the 2026 law.
Part of the revenue is earmarked. The Ministry of Finance states that between 60 and 120 million denars a year will continue to fund organisations of persons with disabilities, organisations working against domestic violence, and the Red Cross.
Players
Winnings are subject to personal income tax at a special rate. According to PwC Worldwide Tax Summaries (reviewed July 2026), “the applicable tax rate on the gains realised from games of chance is 15%”, compared with the general 10% rate. PwC’s income determination page adds that no tax is paid if the gain does not exceed MKD 5,000; otherwise tax is paid on the full amount. For betting houses the base is the difference between the stake and the winnings paid out. Players with large winnings should confirm their position with the Public Revenue Office.
Consumer protection and responsible gambling
The minimum age for all games of chance is 18. The 2026 law strengthens protection mainly through location and advertising rules. Business premises for casino games (unless the casino is in a hotel), slot games and electronic games must be at least 500 metres from primary and secondary schools. Betting shops are exempt from the distance rule as such, but outlets within 500 metres of a school may not host VLTs or other electronic gaming terminals (BDK Advokati). This requirement applies from 1 January 2028.
For online play, BDK Advokati reports that the law requires responsible gambling tools including self-exclusion and limits on wagering, losses and time. We found no national self-exclusion register covering all land-based and online operators, and we could not verify a dedicated national gambling helpline; the owner should recheck this when the implementing rules appear. Our responsible gambling guide sets out general steps for keeping gambling under control and recognising warning signs.
Recent and upcoming developments
- 2024 amendments (not in force). Adopted on 7 February 2024, returned by the President and not re-adopted (Schoenherr; SiGMA).
- Online licences revoked (September 2024). Following the authentic interpretation of Article 7, the government revoked the online platforms’ licences on 24 September 2024 (Radio Free Europe; Radio Free Europe).
- Draft law (2025). The government approved a draft new law in July 2025 and presented it to parliament in August 2025, against opposition from the industry associations ASOM and APIS, which warned of the loss of more than 10,000 jobs (SBC News).
- New law adopted (29 June 2026). A revised text was approved by the government on 12 May 2026 and adopted by the Assembly on 29 June 2026, published in Official Gazette No. 148/2026 and in force from 14 July 2026 (TVM; Public Revenue Office; Karanovic & Partners).
- Transitional deadlines. According to BDK Advokati, operators have six months to comply with the advertising and reputation rules and one year to meet the capital requirement for multiple licences. The existing organiser of electronic games may continue under the old law until 31 December 2026 at the latest. The GPS and school-distance rules apply from 1 January 2028. Implementing regulations and the selection of private suppliers for the state company had not been reported at the time of review.
Casino listings for players in North Macedonia
The listings below are generated automatically from our casino database. They do not by themselves show that an operator is licensed in North Macedonia. Under the 2026 law, internet games of chance may be offered to residents only by the wholly state-owned company, so no private online casino holds a domestic licence, and the listings must not be read as an indication that playing with a listed operator is lawful. The Ministry of Finance does not publish an online register that we could verify; readers should check an operator’s status with the Ministry of Finance or the Public Revenue Office.
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Sources and further reading
- Public Revenue Office of the Republic of North Macedonia, Закон за игрите на среќа и за забавните игри (Службен весник бр. 148/2026) (accessed 6 October 2026).
- Republic of Macedonia (consolidated text hosted by rcgo.mk), Закон за игрите на среќа и за забавните игри, Official Gazette 24/2011 as amended to 178/2016 (accessed 6 October 2026).
- Ministry of Finance (via Javna Administracija), МФ: Собранието го усвои новиот Закон за игрите на среќа и за забавните игри (2026).
- BDK Advokati (L. Popović and J. Filipovski), North Macedonia Adopts New Act on Games of Chance and Entertainment Games (2026).
- Karanovic & Partners / Legal 500, New Law on Games of Chance and Entertainment Games in North Macedonia (2026).
- 4H Agency / iGaming Expert, North Macedonia chooses state-control to govern gambling (2026).
- TVM, Собранието го донесе Законот за игрите на среќа со 60 гласа „за“ (2026).
- Utro, Собранието усвои нов Закон за игрите на среќа (2026).
- Libertas, Владата го утврди новиот усогласен текст на Предлог-законот за игрите на среќа и за забавните игри (2026).
- Schoenherr, Controversial amendments to the Macedonian gambling regulation (2024).
- Meta.mk, Казина и обложувалници на најмалку 500 метри од училиштата (2024).
- 360 Stepeni, Собранието ги усвои измените на Законот за игри на среќа (2024).
- Economic Chamber of North Macedonia, Закон за изменување и дополнување на Законот за игрите на среќа и за забавните игри (2024) (2024).
- SiGMA, The battle over North Macedonia’s gambling laws (accessed 6 October 2026).
- SBC News, North Macedonia: Entrenched camps muddy path towards gambling resolutions (2024).
- SBC News, North Macedonia to vote on unloved Gambling Law (2025).
- Lokalno, Снопче: Очекуваме нов Закон за игри на среќа (2024).
- Vistinomer, Укинати лиценците за интернет коцкање, се чека нов закон за игри на среќа (2024).
- Radio Free Europe (Slobodna Evropa), Меџити: Владата донесе одлука да го запре онлајн коцкањето (2024).
- Radio Free Europe (Slobodna Evropa), Платформата на Државна лотарија останува единствена опција за онлајн коцкање (2024).
- Inside World Football, North Macedonia loses state lottery sponsor after gaming license withdrawn (2024).
- Telematic Interactive Bulgaria, Government of North Macedonia instructs suspension of companies established by the State Lottery (2024).
- Gazeta Express, The new law will reduce the number of gambling clubs in the RMV (2025).
- IT.mk, Македонија ќе „ги оневозможи“ странските интернет обложувалници и игри на среќа (2014).
- PwC Worldwide Tax Summaries, North Macedonia: Taxes on personal income (accessed 6 October 2026).
- PwC Worldwide Tax Summaries, North Macedonia: Income determination (accessed 6 October 2026).
