Online gambling in Uruguay is only partly legal: the single lawful online option is state-run sports betting through Supermatch (operated by La Banca and overseen by the Dirección Nacional de Loterías y Quinielas). Online casino and poker are prohibited under the country’s 2017 law, offshore gambling sites are subject to ISP blocking, and although the Senate passed a wider regulation bill in 2022 and the government is developing a comprehensive framework in 2026, no full online-casino regime is yet in force.
Legal status at a glance
Uruguay keeps gambling firmly under state control. Land-based casinos and lotteries are long-established, but the internet has moved faster than the law. The only online product with clear legal footing is sports betting via Supermatch, the online brand of the state quiniela network La Banca. Online casino games and online poker were made illegal under a 2017 law, and unauthorised operators are not tolerated.
A bill to broaden online-gambling regulation cleared the Senate in August 2022 but stalled in the Chamber of Deputies; that draft envisaged online gambling being regulated by the General Directorate of Casinos. Since taking office on 1 March 2025, President Yamandú Orsi’s government has reopened public hearings and signalled a comprehensive legislative package, with fresh proposals under debate in 2026 to modernise casinos and formally regulate online betting. The President has stressed any reform will proceed gradually and in the public interest.
Regulator & licensing
Two bodies, both under the Ministry of Economy and Finance, share oversight:
| Body | Scope |
|---|---|
| Dirección Nacional de Loterías y Quinielas (DNLQ) | Lottery, quiniela, sports betting (Supermatch) |
| Dirección General de Casinos | State casino operations |
Proposed reforms would create a dedicated online-gambling control authority and separate operational and regulatory roles.
Licensed vs offshore
The practical rule for players: use the state channel. Supermatch is the authorised online sportsbook. In February 2026 the DNLQ tightened responsible-gambling requirements (Resolution 015/2026), including mandatory identity verification for online users and World Lottery Association responsible-gaming certification (La Banca has held WLA Level 4 certification since 2015). Offshore sites that target Uruguayans operate outside the law and are subject to ISP blocking, so they carry no local consumer protection.
Payment methods locals use
Because the legal market is state-run and fiat-based, Uruguayans fund play with familiar local rails:
- Debit and credit cards
- Bank transfers and local e-wallets
- Cash top-ups at physical quiniela agencies (a nationwide network)
Crypto is not an accepted deposit method on the licensed platform.
Crypto gambling status
Uruguay passed Law No. 20,345 (signed October 2024) recognising cryptocurrencies as virtual assets, with the Central Bank of Uruguay (BCU) supervising exchanges, wallets and other providers under anti-money-laundering rules. Crucially, crypto is not legal tender, and no law authorises crypto gambling. Betting with crypto would mean using an unlicensed offshore site, with the legal and safety risks that entails.
Tax on winnings
Uruguay’s personal income tax (IRPF/IRNR) treats prizes with some nuance:
- Lotería Nacional prizes are generally reported to be exempt from IRPF/IRNR.
- The treatment of other gambling and horseracing prizes is less clear-cut, and we could not confirm specific exemption thresholds from an authoritative public source.
Thresholds and rates can change, so confirm current figures with Uruguay’s tax authority (DGI) or a qualified Uruguayan tax adviser.
Safer gambling help
The DNLQ and La Banca run a Juego Responsable programme with self-exclusion tools, identity checks and a prevention partnership with Fundación Manantiales. Licensed platforms must display responsible-gambling information and links to support services.
Gambling can be addictive. Players must be 18+. If gambling stops being fun, use self-exclusion tools and seek professional support.
Sources
- Dirección Nacional de Loterías y Quinielas (official)
- Lotería Uruguaya - Juego Responsable (official)
- La Banca (official)
- Yamandú Orsi takes office as President (Uruguay XXI, government)
- Presidency of Yamandú Orsi (Wikipedia)
- Current status of virtual assets regulation in Uruguay (International Bar Association)
- Uruguay individual income - income determination (PwC Tax Summaries)