SlotGlobal Gambling by Country: Legal Status, Regulators & Winnings Tax
Online gambling law varies enormously by country. In this fact-checked dataset of 144 countries, 50 run a legal, licensed online regime, while others restrict, tolerate offshore, or ban it outright — and 46 tax players' winnings. Find any country below for its regulator, tax and crypto status, each linked to a fully sourced guide.
Legal status of online gambling (144 countries)
Legal & regulated 50
Illegal 45
Restricted 34
Offshore tolerated 15
Count of countries by online-gambling legal status. Source: SlotWhizz country research (fact-checked).
Countries covered by region
Africa 13
Europe 13
Southeast Asia 10
South America 9
West Africa 9
South Asia 7
Asia 7
Middle East 7
Western Europe 5
Central America 5
East Africa 4
Southern Europe 4
Central Asia 4
Southern Africa 3
Caribbean 3
Eastern Europe 3
North Africa 2
Oceania 2
Southeast Europe (Western Balkans) 2
Central Africa 2
North America 2
Europe (Nordic) 2
Southeast Europe (Balkans) 2
Southern Europe (Western Balkans) 1
Caucasus / Western Asia 1
Caucasus / West Asia 1
Middle East (GCC / Persian Gulf) 1
Europe (EU / Balkans) 1
Latin America (South America) 1
Africa (North Africa / MENA) 1
Caucasus / Eastern Europe 1
Central Europe 1
Europe (Nordic / EEA) 1
Middle East (West Asia) 1
Northern Europe / Western Europe 1
Middle East (GCC) 1
North Africa / MENA 1
Baltics / Northern Europe 1
Latin America / North America 1
West Africa (Sahel) 1
Nordics / Northern Europe 1
Middle East (GCC / Arabian Peninsula) 1
Europe (Nordics) 1
Asia (East Asia) 1
North Africa (Maghreb) 1
Europe / Middle East (transcontinental) 1
Sub-Saharan Africa (Southern Africa) 1
The full table
Click a country for its full, sourced guide. Always verify the current position with the national regulator before playing.
| Country | Region | Online gambling | Regulator | Winnings tax | Crypto |
|---|---|---|---|---|---|
| Afghanistan | South Asia | Illegal | — | Not applicable. Gambling is prohibited under Afghan law and Sharia, so there is no legal gambling income and no gambling-tax framework. There is no lawful, taxable route for gambling winnings in Afghanistan; gambling activity instead carries criminal risk. | Banned. Afghanistan's central bank (Da Afghanistan Bank) ord |
| Albania | Southern Europe (Western Balkans) | Restricted | Autoriteti i Mbikeqyrjes se Lojerave te Fatit (AMLF) - Gambling Supervisory Authority | Yes. Under Law No. 29/2023 'On Income Tax' (in force from 1 January 2024), income from games of chance is taxed at a flat 15%, with no deduction of costs. | Cryptocurrency itself is legal. A framework exists under Law |
| Algeria | North Africa | Illegal | No dedicated gambling regulator. Legal gambling is a state monopoly: the national sports lottery/betting pools are run by the state-owned Pari Sportif Algérien (PSA), and pari-mutuel horse-race betting is run by the state Société des Courses Hippiques et du Pari Mutuel. Personal data is overseen by the National Authority for the Protection of Personal Data (Law 18-07). | There is no legal private or online gambling market to tax; offshore online winnings are unlawful and unrecognised. Secondary industry sources report that winnings from the legal state-run lottery and pari-mutuel horse-racing pools are subject to a levy of around 40% directed to charity and sport, but no official Algerian statute or government source could be located to confirm this rate, so the figure should be treated as unverified. | Illegal. Law No. 25-10, enacted and published on 24 July 202 |
| Angola | Africa | Legal & regulated | Instituto de Supervisão de Jogos (ISJ), a public body under the Ministry of Finance | Yes. Player prizes are taxed at source at a rate varying between 10% and 15% depending on the type of game (the law does not publicly detail which games fall in each bracket). Operators separately pay a special gaming tax on gross gaming revenue ranging from about 1.1% up to 20% depending on the game type. | Cryptocurrencies are not legal tender and there is no licens |
| Argentina | South America | Legal & regulated | No single federal regulator; provincial/city lottery and gaming authorities (LOTBA for the City of Buenos Aires, IPLyC for the Province of Buenos Aires, etc.), with ARCA administering the federal indirect betting tax and national operator register. | No income tax on casual players' recreational winnings; income tax may apply to professional players or esports athletes. A separate federal prize tax (Impuesto a los Premios, Law 20,630) of 31% applied to 90% of the prize (about 27.9% effective) is legally owed by the game organiser and withheld from qualifying lottery/contest prizes above a threshold. Operators are taxed via a federal indirect tax on online betting cash-in (2.5%-15% depending on registration/residence status) plus provincial gross-gaming-revenue taxes. | Crypto is legal to hold and trade in Argentina but is NOT le |
| Armenia | Caucasus / Western Asia | Legal & regulated | Ministry of Economy of the Republic of Armenia (competent authority, having taken over from the Ministry of Finance), with the State Revenue Committee acting as supervisory authority | Yes. Under the Tax Code, winnings from licensed operators are taxed at 5%; 'large' winnings of AMD 5 million or more are taxed at 10%; winnings from unlicensed operators are taxed at 20%. | Cryptocurrency is legal to buy, sell and hold but is not leg |
| Australia | Oceania | Restricted | Australian Communications and Media Authority (ACMA) enforces the Interactive Gambling Act 2001 at the federal level; state/territory regulators (e.g. NT Racing Commission, Liquor & Gaming NSW, VGCCC) license wagering operators | No - gambling winnings are generally tax-free for recreational players. Per ATO ruling IT 2655, gambling proceeds do not usually form part of assessable income unless the person is a professional gambler or the activity is a business. | Banned for licensed online wagering - since 11 June 2024, li |
| Austria | Europe | Restricted | Federal Ministry of Finance (Bundesministerium fur Finanzen, BMF), which oversees games of chance under the Gambling Act (Glucksspielgesetz); sports betting is regulated by the individual provinces. The 2026 draft reform proposes an independent gambling authority (envisaged around 2030). | No personal income tax on winnings for recreational (non-professional) players, because gambling winnings fall outside Austria's seven categories of taxable income and are treated as a stroke of luck. Income tax can apply only where gambling becomes a professional/primary source of income. Gambling levies apply to operators, not players. Under the draft reform, licensed online casino operators would pay a 45% tax on gross gaming revenue. | No specific law addresses crypto gambling. The licensed oper |
| Azerbaijan | Caucasus / West Asia | Restricted | State-authorised operators only (Topaz/eTopaz for sports betting; Azerlotereya for lotteries); State Tax Service for taxation. There is no dedicated open-market online-gambling regulator or licensing authority for private operators. | For legally paid domestic prizes from sports betting, lotteries and competitions, the Tax Code requires the payer to withhold income tax at source and remit it to the state budget no later than the 20th of the month following the reporting (monthly) period, so recipients receive net amounts rather than self-declaring. The exact statutory withholding rate on winnings is not clearly published in accessible primary sources (the operator eTopaz has been reported to deduct about 10% from payouts); Azerbaijan's general personal income-tax rate for employment income is 14%. Winnings paid by illegal offshore sites are outside this framework and carry no protection. | Unregulated grey area - crypto is neither recognised as lega |
| Bahrain | Middle East (GCC / Persian Gulf) | Illegal | — | Not applicable in practice. Gambling is illegal in Bahrain, so there is no legal, taxable gambling activity. Separately, Bahrain levies no personal income tax and no capital gains tax on individuals, so personal windfalls are generally not taxed at the individual level (PwC Worldwide Tax Summaries). | Cryptocurrency as a financial activity is legal and regulate |
| Bangladesh | South Asia | Illegal | No gambling regulator - gambling is prohibited, not licensed. The ban is enforced jointly by the Ministry of Home Affairs, the Bangladesh Telecommunication Regulatory Commission (BTRC), Bangladesh Bank, the Bangladesh Financial Intelligence Unit (BFIU), the Criminal Investigation Department (CID) and the National Cyber Security Agency under the Gambling Prevention Act, 2026 (in force from 1 July 2026, replacing the Public Gambling Act, 1867). | Yes - under the Income-tax Act, 2023, money received from winnings in lottery, word games, card games, online games or games of a similar nature is taxed at a flat 25% with no deductions allowed (per PwC Tax Summaries). Because gambling itself is illegal, this in practice applies mainly to sanctioned lotteries and prizes. | Not legal tender and effectively prohibited. Bangladesh Bank |
| Belgium | Western Europe | Illegal | Belgian Gaming Commission (Kansspelcommissie / Commission des jeux de hasard) | Winnings of recreational players are tax-free (the Gaming Commission notes it is not itself competent for taxation, which falls to the regions/FPS Finance). Professional gamblers (e.g. professional poker players) must declare winnings as professional income to FPS Finance. Operators pay a regional tax on gross gaming margin: in practice 11% for online casino games and 21% for online betting. | No Belgian licence permits crypto-only or anonymous ("no-KYC |
| Benin | West Africa | Legal & regulated | Loterie Nationale du Bénin (LNB) — the state-owned lottery company that holds the legal monopoly on games of chance under the 2004 gaming law (Law No. 2002-28 of 29 March 2004) and licenses private operators via a convention (agreement); LNB operates under the supervision of the Ministry of Economy and Finance. Gambling taxes are administered by the tax authority (Direction Générale des Impôts, DGI). | Since the 2025 Finance Law, operators are taxed on Gross Gaming Revenue (stakes minus winnings paid). Trade coverage of the reform reports roughly 10% GGR for land-based gambling and 25% GGR for online/remote gambling (websites, apps, USSD), applied before deductions. These are operator-level taxes; a distinct, clearly codified personal income tax on individual players' winnings is not documented in the sources reviewed, so any 'tax on your winnings' claim should be treated with caution. Precise rates should be confirmed against the published Finance Law or with the DGI, as public reporting on the exact figures comes largely from industry trade press rather than a primary government text reviewed here. | Legal grey zone. Benin uses the West African CFA franc (XOF) |
| Bhutan | Asia | Illegal | No dedicated gambling regulator. Royal Bhutan Lottery Limited (Bhutan Lottery Limited), a state-owned enterprise launched in April 2016 under the Ministry of Finance, runs the only authorized lottery. The Department of Law and Order (Ministry of Home Affairs) and the Royal Bhutan Police enforce the gambling prohibition under the Penal Code of Bhutan 2004. | No gambling-winnings tax regime exists because private gambling is illegal and unlicensed; the state does not license or tax private betting. The only authorized wagering product is the state lottery, administered by Bhutan Lottery Limited under government rules rather than a dedicated gambling tax. | Bhutan is a notable sovereign Bitcoin holder (mining surplus |
| Bolivia | South America | Offshore tolerated | Autoridad de Fiscalizacion del Juego (AJ) | Under Law 060 there is a 30% operator Impuesto al Juego (IJ) and a 15% Impuesto a la Participacion en Juegos (IPJ) collected on participation/stakes at licensed operators. A 2025-2026 reform bill under President Rodrigo Paz proposes eliminating both (the government says the four targeted low-yield taxes together raise under 1% of tax revenue). Offshore online activity sits outside this framework. | Legal to transact via authorised electronic channels since C |
| Bosnia and Herzegovina | Southeast Europe (Western Balkans) | Legal & regulated | No single national regulator. Federation of BiH: Tax Administration under the Federal Ministry of Finance (Law on Games of Chance, 2015). Republika Srpska: Directorate/Republic Administration for Games of Chance under the RS Ministry of Finance (Law on Games of Chance, Official Gazette 22/19, 2019). Brcko District regulates gambling separately under its own local finance authority. | Yes, withheld at payout. Federation of BiH: 10% on winnings above 100 BAM. Republika Srpska: tiered - 10% (over 1,000 to 10,000 BAM), 15% (over 10,000 to 50,000 BAM), 20% (over 50,000 to 100,000 BAM), 30% (over 100,000 BAM). | Legal to own and trade but not legal tender and not part of |
| Botswana | Southern Africa | Legal & regulated | Gambling Authority (Botswana), established under the Gambling Act No. 7 of 2012 | Botswana's Gambling Act does not impose a dedicated personal tax on individual gambling winnings, and there is no specific personal gambling-winnings levy, so casual player winnings are generally not treated as a taxable income category. Licensed operators are subject to standard corporate income tax (the standard rate was raised to 23.5% for the 2025/26 tax year) and pay licensing and supervisory fees to the Gambling Authority. Players with large or business-scale winnings should confirm their position with the Botswana Unified Revenue Service (BURS). | Legal and regulated but not legal tender. Cryptocurrencies a |
| Brazil | South America | Legal & regulated | Secretaria de Premios e Apostas (SPA), Ministry of Finance | Yes - 15% income tax on annual net winnings above the IRPF first exempt band (approx. R$17,640 for 2026); individual bet prizes up to R$2,259.20 are exempt | Not permitted for licensed operators (only Pix/TED/debit via |
| Brunei | Southeast Asia | Illegal | None. Brunei has no gambling regulator or licensing authority; there is no legal gambling sector to oversee. Financial-sector matters, including cryptocurrency guidance, fall to the Brunei Darussalam Central Bank (BDCB, formerly AMBD). | Not applicable. Brunei imposes no personal income tax on individuals, so there is no gambling-winnings tax regime. In any case, all gambling is illegal, so any winnings arise from a criminal act. | Not legal tender and not regulated by the Brunei Darussalam |
| Bulgaria | Europe (EU / Balkans) | Illegal | National Revenue Agency (NRA) - took over gambling regulation from the abolished State Commission on Gambling on 8 August 2020; the governing law is the Gambling Act of 2012, as amended. | No personal income tax on player winnings from operators licensed in Bulgaria or another EU/EEA state. Winnings from unlicensed/offshore sites are treated as taxable income and should be declared. (Operators pay 25% GGR tax from 1 January 2026, up from 20%.) | Grey area. Bulgarian gambling law does not contain a dedicat |
| Burkina Faso | West Africa | Restricted | Gambling is organised around LONAB (Loterie Nationale Burkinabè), the state company that holds the monopoly on games of chance, under the oversight of the Ministry of Economy, Finance and Prospective; taxation is administered by the national tax authority (Direction Générale des Impôts, DGI). Since February 2025, on instruction from the Ministry, the electronic-communications regulator ARCEP has directed mobile operators to block online gambling platforms that are not authorised through LONAB. | No specific personal income tax is levied on players' gambling winnings; taxation falls on operators. Under the 2025 Finance Law (approved by the National Assembly on 24 December 2024), a unified 5% gambling tax applies across all games of chance, repealing Article 517 of the General Tax Code and ending the earlier distinction between LONAB's monopoly games (5% stamp duty) and other games of chance. | No cryptocurrency-specific legislation exists in Burkina Fas |
| Cambodia | Southeast Asia | Illegal | Commercial Gambling Management Commission (CGMC), a general secretariat under the Ministry of Economy and Finance created by the 2020 Law on the Management of Commercial Gambling. Official site: cgmc.gov.kh. | No published personal tax on player winnings. Tax is levied on operators: 7% on mass-market gross gaming revenue (GGR) and 4% on VIP GGR under the CGMC regime, plus 10% VAT on GGR (Prakas No.1080, effective 1 January 2023) - regulators describe the effective gaming-tax burden as close to 20%. Casino and game-of-chance tax revenue reached about US$63.1 million in 2024, up ~85% year-on-year, per the CGMC. | Restricted. Under National Bank of Cambodia rules, unbacked |
| Cameroon | Central Africa | Legal & regulated | Ministry of Territorial Administration (MINAT), through the Gaming Regulatory Agency (Agence de Regulation des Jeux), under Law n°2015/012 of 16 July 2015 and Decree n°2019/2300/PM of 18 July 2019 | Cameroon's gambling laws do not set out a dedicated tax on player winnings. Taxation falls mainly on operators. Under the 2026 Finance Law (effective 1 January 2026), non-resident digital platforms - including offshore online casinos and sportsbooks - pay corporate tax at a minimum rate of 3% on revenue generated in Cameroon once they reach a 'significant economic presence' (at least 1,000 local users or CFA 50 million in annual local revenue), administered by the Directorate General of Taxes (DGI); larger operators may fall under the standard regime of 30% corporate tax on taxable profit. Separately, since 1 January 2025 (2025 Finance Act) mobile-money deposits and withdrawals linked to gambling and entertainment are taxed at 1% (up from the general 0.2% transfer tax), alongside a general flat CFA 4 fee per mobile-money transaction. | Legal grey area. No national law criminalises individuals ho |
| Canada | North America | Legal & regulated | Provincially regulated (no single federal regulator). Ontario: Alcohol and Gaming Commission of Ontario (AGCO) as regulator, with iGaming Ontario (iGO) as the conduct-and-manage entity (a standalone Crown agency since 12 May 2025). Other provinces operate online play through government lottery/gaming corporations (OLG, BCLC, Loto-Quebec, Atlantic Lottery, etc.). Alberta launched a second open private-operator market on 13 July 2026 (AGLC regulator, Alberta iGaming Corporation). | No for recreational players (treated as non-taxable windfalls by the CRA); Yes for professional gamblers whose play is a business (taxed as business income). Fournier-Giguere v. Canada, 2025 FCA 112 confirmed professional poker winnings can be taxable business income. | Legal grey area - no federal ban on individuals using crypto |
| Chile | South America | Restricted | Superintendencia de Casinos de Juego (SCJ) — regulates land-based casinos only; a pending bill (Bill 14838-03) would rename it Superintendencia de Casinos, Apuestas y Juegos de Azar to also cover online betting (not yet law as of mid-2026) | No online-gambling regime in force, so no dedicated online-winnings tax today. The pending bill proposes a 15% tax on player winnings collected at withdrawal. Separately, SII Resolution 69 (June 2026) requires foreign online betting platforms to register and pay VAT (IVA) — a tax measure, not legalisation. | Grey/unregulated. Crypto is legal to hold and trade under th |
| China | Asia | Illegal | No gambling regulator (gambling is banned). The only state-authorised games are the China Welfare Lottery, administered by the China Welfare Lottery Issuance and Administration Center under the Ministry of Civil Affairs, and the China Sports Lottery, under the General Administration of Sport. | Illegal gambling has no lawful tax framework. For the state lotteries, a single-prize win above 10,000 yuan is subject to a flat 20% individual income tax as 'incidental income'; wins at or below 10,000 yuan are exempt. | All cryptocurrency business activities (trading, exchange op |
| Colombia | South America | Legal & regulated | Coljuegos (Empresa Industrial y Comercial del Estado Administradora del Monopolio Rentístico de los Juegos de Suerte y Azar); national tax authority DIAN administers gambling taxes | Yes - prizes from lotteries, raffles, bets and similar games are taxed as 'occasional gains' (ganancias ocasionales) at 20%, withheld at source when the prize is paid. Separately, operators pay a national consumption tax on online gambling: 15% of GGR (standard), raised to 16% of gross game revenue under Decree 0240 of 12 March 2026 (an operator tax triggered at the moment funds are deposited). | Grey/offshore - crypto is legal to hold but is not legal ten |
| Costa Rica | Central America | Restricted | There is NO dedicated online-gambling regulator. The Junta de Protección Social (JPS) operates the domestic lottery and sanctioned sports-betting monopoly. Municipal governments issue commercial / 'data-processing' certificates to offshore-facing operators; these are not gaming licences. | For individuals, lottery and gambling winnings are generally not treated as taxable income in Costa Rica, and a 2020 proposal to tax lottery prizes was archived by the legislature in 2022. Costa Rica taxes largely on a territorial basis. (This is general information, not tax advice; confirm current rules with a Costa Rican tax professional.) | Cryptocurrency is legal to buy, sell and hold but is not leg |
| Croatia | Europe | Legal & regulated | Ministry of Finance of the Republic of Croatia – Department for Games of Chance, under the Act on Games of Chance (Zakon o igrama na sreću, OG 87/09 and amendments, including the April 2025 reform). | Yes. The gambling operator withholds tax at source on a progressive scale. Betting winnings: 10% up to EUR 1,327.23; 15% on the portion above EUR 1,327.23 to EUR 3,981.68; 20% above EUR 3,981.68 to EUR 66,361.40; 30% above EUR 66,361.40. Lottery winnings up to EUR 99.54 are tax-free, with the same progressive scale (10%/15%/20%/30%) applying to amounts above that. | Cryptocurrency is legal to own and trade in Croatia but is n |
| Cyprus | Europe | Restricted | National Betting Authority (NBA / Ethniki Archi Stoichimaton) | Mostly no, with one exception. Cyprus does not tax individual player winnings from licensed sports betting, and Class B operators are not required to withhold tax on those winnings. The main tax burden sits on operators, who pay a 10% betting tax on net revenue plus an NBA contribution levy (raised from 3% to 4.5% of operators' net revenue by legislation approved in December 2024 to fund football). Exception: under Law 191(I)/2012, OPAP game and state-lottery winnings are taxed at 20% on the portion of a single prize exceeding EUR 5,000, withheld at source by OPAP. | Cryptocurrency is legal to hold and trade but is not legal t |
| Czech Republic | Europe | Illegal | Ministry of Finance of the Czech Republic (Ministerstvo financí ČR), Gambling Regulation department (Department 73) | For players, gambling winnings are exempt up to CZK 50,000; above that they are taxable as income. For lotteries and raffles the CZK 50,000 threshold applies per winning ticket and the operator withholds 15% at source. For all other gambling (sports betting, casino, slots, live games, poker) the threshold applies to net winnings per game type over the whole calendar year, and the player self-reports; such income is taxed at the standard 15% personal income tax rate, with 23% applying only to the portion of total annual income above roughly CZK 1.76 million (36x average wage). Not tax advice. | No Czech legal framework approves cryptocurrency as a gambli |
| Democratic Republic of the Congo | Africa | Legal & regulated | No single dedicated national gambling regulator yet. Oversight is split, and at times contested, between the Ministry of Finance (licensing and tax) and the Ministry of Sports and Leisure, with the state lottery SONAL (Société Nationale de Loterie) acting as a mandatory gatekeeper/partner for operators. A 2025 reform bill aims to create a more consolidated framework. | Yes, in principle. Under the 2025 Finance Law, licensed betting operators are required to withhold a 10% tax on player winnings (applied before payout), alongside operator-level duties, fees and SONAL's reported 7% monthly share of gross gaming revenue. As of mid-2026 the associated digital-monitoring/enforcement system was reported to be in a pilot phase with no confirmed nationwide implementation date, so actual application is uneven. Confirm current treatment with a qualified local tax adviser. | Legal to hold and trade at the holder's own risk but not leg |
| Denmark | Europe (Nordic) | Restricted | Spillemyndigheden (Danish Gambling Authority) | Tax-free for the player when won from a Danish-licensed operator (the operator pays a 28% gambling duty on gross gaming revenue instead). Winnings from an operator licensed elsewhere in the EU/EEA can also be tax-free if the game is publicly regulated in that country and an equivalent game is approved in Denmark. Winnings from operators outside the EU/EEA (or otherwise not meeting these conditions) are treated as taxable personal income for the player. | Legal grey area. Crypto is legal to own and is taxed as a sp |
| Dominican Republic | Caribbean | Legal & regulated | Dirección de Casinos y Juegos de Azar (DCJA), under the Ministerio de Hacienda y Economía (Ministry of Finance and Economy) | Player-level withholding applies to some prizes. Lottery and sports-betting prizes are taxed on a tiered scale: 10% on prizes from about DOP 100,001 to 500,000, 15% from 500,001 to 1,000,000, and 25% above 1,000,000; slot-machine winnings carry a 10% withholding; casino table-game winnings are generally not taxed at the player level. Withholding is applied at payout by the tax authority (DGII). Land-based operators pay a gross-gaming-revenue tax reported at 29% under Ley 139-11. | Not usable with licensed gambling operators. Cryptocurrency |
| Ecuador | Latin America (South America) | Illegal | Ministry of Sports (Ministerio del Deporte) for sports-betting licences (LOPD); Servicio de Rentas Internas (SRI) for tax. The land-based/other-gambling prohibition is enforced under the Constitution/law and reaffirmed by Attorney General (Procuraduría General del Estado) opinions. | Yes for legal sports betting: a 15% withholding tax applies to prizes paid to players. Operators pay a single 15% income tax on their gaming income (total income minus prizes paid, where the 15% was withheld). The SRI also confirmed (Circular NAC-DGECCGC26-00000004, clarified April 2026) that 15% VAT (IVA) applies to sports-betting and related digital services. | Restricted: cryptocurrencies are NOT legal tender and NOT an |
| Egypt | Africa (North Africa / MENA) | Illegal | No dedicated online gambling regulator. Land-based casinos are licensed and overseen by the Ministry of Tourism and restricted to tourist hotels admitting foreign passport holders only; the national lottery operates under a licence held by Premier Lotteries Egypt; there is no online gambling licensing authority. In 2026 the government moved to explicitly criminalise online betting via proposed Cybercrime Law amendments. | There is no personal income tax on an individual player's gambling winnings. Tax falls on operators: for licensed casino gaming, the Egyptian Tax Authority applies VAT to a deemed tax base of 21.5% of gross gaming revenue (the estimated value-added of the activity). The 14% VAT rate applied to that 21.5% base works out to roughly 3% of total gaming revenue, which banks deduct monthly and remit to the Egyptian Tax Authority. Application of the rules to casino amenities remains partly unclear; confirm specifics with the Egyptian Tax Authority. | Effectively illegal. Under the Central Bank and Banking Sect |
| El Salvador | Central America | Legal & regulated | Lotería Nacional de Beneficencia (LNB) | Yes, via income-tax (ISR) withholding under Article 160 of the Tax Code. A 15% withholding applies to prizes/winnings from contests, lotteries, raffles, draws and games of chance or skill paid to domiciled recipients; for prizes paid by the Lotería Nacional de Beneficencia (and certain public-utility entities), the 15% applies only to amounts above 30 minimum monthly salaries (prizes at or below that threshold are treated as non-taxable income). Non-domiciled/non-resident beneficiaries are withheld 25% regardless of amount. The withholding operates as a definitive payment. | Bitcoin remains legal to hold and use privately, but its sta |
| Estonia | Europe | Legal & regulated | Estonian Tax and Customs Board (Maksu- ja Tolliamet / EMTA) | No tax on player winnings from EMTA-licensed operators (tax-free; not declared). Winnings from illegal/unlicensed gambling must be declared and are taxed at the 22% personal income-tax rate. Operators pay gambling tax instead: for 2026 this is 5.5% of bets less prizes on remote gambling, toto and tournaments (reduced from 6% in 2025, with a phased cut of 0.5% per year toward 4% by 2029), and 22% on lottery ticket sales. | No crypto-specific gambling law. EMTA-licensed operators gen |
| Ethiopia | East Africa | Restricted | National Lottery Administration / Ethiopian Lottery Service (under the Ministry of Finance) | Yes. Under Proclamation No. 1395/2025 (in force from mid-July 2025) the withholding tax on winnings from lotteries, prize draws and sports betting was raised from roughly 15% to between 20% and 25%, deducted at source. Licensed operators also pay a turnover tax of about 15% on stakes/sales. | Illegal for payments. The National Bank of Ethiopia declared |
| Finland | Europe (Nordic) | Restricted | National Police Board (Poliisihallitus / Arpajaishallinto) until 30 June 2027; a new national Supervisory Authority (Lupa- ja valvontavirasto) takes over gambling licensing and supervision from 1 July 2027. | Tax-free for players when the operator is licensed in the EEA (or, in future, holds a Finnish licence); winnings from non-EEA / unlicensed operators are taxable personal income the player must report. The operator pays lottery tax, not the player. The current rate is 12% of the profit of gambling offered under exclusive right; from 1 July 2027 a 22% rate applies to lottery/gambling revenue (gross gaming margin) for both Veikkaus and licensed operators. | No dedicated crypto-gambling framework. Veikkaus does not ac |
| France | Western Europe | Restricted | Autorité Nationale des Jeux (ANJ) | Individual recreational players are not liable for income tax on gambling winnings (lottery, sports betting, poker and casino wins). Tax is levied on operators via gross gaming revenue; land-based casino wins over €1,500 carry a 12% levy that is collected/paid at the establishment rather than by the player. Gambling pursued as a habitual/professional business activity can become taxable. Verify edge cases with the French tax authorities. | No crypto-only casino holds an ANJ licence, and French-licen |
| Gabon | Central Africa | Offshore tolerated | Games of chance were regulated under Ordinance No. 0012/PR/2020 (14 Aug 2020, ratified by Law No. 040/2020) with oversight by the Commission Supérieure des Jeux de Hasard, chaired by the Minister of the Interior. A December 2025 reform (Ordinances No. 0010 and 0011/PR/2025, 30 Dec 2025) established a state monopoly and created a public operator, the Gabonaise des Jeux (GDJ); reporting indicates this reform overhauls the previous institutional framework. During 2025 the state also required operators to join a national aggregator/payment platform run by e-Tech SAS. The exact post-reform regulator structure is still bedding in. | Gabon's General Tax Code applies a 15% withholding (prélèvement) on gambling winnings exceeding 2,000,000 FCFA, collected by the payer (reported as Article 182 bis of the Code Général des Impôts). Operators are separately taxed, with reporting citing a levy of around 4.5% of gross gaming revenue. Confirm current details with a Gabonese tax professional. | No crypto-specific gambling framework exists. Gabon is in th |
| Georgia | Caucasus / Eastern Europe | Legal & regulated | Revenue Service of Georgia (under the Ministry of Finance), with technical certification and control-system integration handled by Random Systems Georgia LLC (RSI) | Yes for residents in effect: a 5% personal income tax is withheld by the operator on funds Georgian citizens withdraw from online gambling accounts; foreign players are exempt from this withholding. Operators separately pay gross-gaming-revenue tax (15% on GGR from Georgian players and 5% on GGR from foreign players under amendments adopted 27 June 2024 and in force from 1 December 2024). | Legal and broadly crypto-friendly. Individuals pay 0% person |
| Germany | Western Europe | Legal & regulated | Gemeinsame Glücksspielbehörde der Länder (GGL) — Joint Gambling Authority of the Federal States (based in Halle/Saale, Saxony-Anhalt; nationally responsible since 1 January 2023) | No for recreational players (casino, slot and lottery winnings are tax-free). Note the tax is on operators, not payouts: a 5.3% stake/turnover tax applies to sports betting, horse-race betting, virtual slots and online poker (usually passed to players via odds/RTP). Professional gamblers may owe income tax. | Not permitted on German-licensed sites (fiat/EUR only under |
| Ghana | West Africa | Legal & regulated | Gaming Commission of Ghana (GCG), under the Gaming Act, 2006 (Act 721); the National Lottery Authority (NLA) regulates the National Lotto under the National Lotto Act, 2006 (Act 722) | No - the 10% withholding tax on gambling and lottery winnings (in force since 15 August 2023) was abolished by the Income Tax (Amendment) Act, 2025, effective 2 April 2025. Operators remain taxed (e.g. gross gaming revenue). | Crypto trading legalised under the Virtual Asset Service Pro |
| Greece | Southern Europe | Illegal | Hellenic Gaming Commission (HGC / EEEP), gamingcommission.gov.gr | Yes. Player winnings are taxed at source on a progressive, per-session basis. Games of chance/casino: first EUR 100 tax-free, then 15% on the band EUR 100.01-500 and 20% above EUR 500. Sports betting is taxed on a separate scale: first EUR 100 tax-free, then 2.5% (EUR 100.01-200), 5% (EUR 200.01-500) and 7.5% above EUR 500. A 'session' is defined as a 24-hour period. Rates and bands have been revised over time, so the current AADE (tax authority) tables and the operator's taxation page are authoritative. | Not permitted for licensed play. Under HGC rules, deposits a |
| Guatemala | Central America | Offshore tolerated | — | Prizes from lotteries, raffles, sweepstakes and bingo held in Guatemala are subject to a definitive 10% income-tax withholding under the Income Tax Law (Ley de Actualización Tributaria, Decree 10-2012, Arts. 62-63): the payer withholds 10% of the net prize as a final tax. A separate 3% stamp tax (Impuesto de Timbres Fiscales, Decree 37-92) applies to the receipt for lottery/raffle/contest prizes paid by private entities. There is no dedicated tax framework for winnings from offshore online betting, and no gambling regulator to enforce one; consult a Guatemalan tax professional (SAT) for specific cases. | Not legal tender and not regulated. Banco de Guatemala and t |
| Guinea | West Africa | Restricted | Autorité de Régulation du Secteur des Jeux et Pratiques Assimilées (ARSJPA), created by presidential decree announced on 28 January 2023; the sector is built around a state monopoly held by the Loterie Nationale de Guinée (LONAGUI), established by decree D/2000/028/PRG/SGG of 28 March 2000. A May 2022 presidential decree reaffirmed LONAGUI's exclusive rights over lottery and sports betting through physical distribution networks. | No gambling-specific tax on individual player winnings could be confirmed from primary sources. Guinea applies general taxation and licensed operators are regulated commercial entities subject to fees and taxes set by ARSJPA, but a specific rate on player winnings is not documented. Treat as unclear and verify with the Direction Générale des Impôts before relying on it. (Published data on Guinea's gambling tax framework is very limited.) | Unregulated / unclear. No primary source could be found show |
| Honduras | Central America | Offshore tolerated | Instituto Hondureño de Turismo (IHT) for land-based casinos; Patronato Nacional de la Infancia (PANI) for the state national lottery. No dedicated online-gambling regulator exists, and no Honduran law currently licenses or bans internet gambling. | No specific personal income-tax withholding on players' gambling, lottery or online-casino winnings under current Honduran law. Taxation falls on land-based operators, who pay annual licence fees of roughly HNL 300,000-700,000, or 20% of gross income minus prizes paid, whichever is higher. A draft online-gambling bill presented in October 2024 proposes a 10% tax on online operators' revenue (not yet law as of 2026). | Not legal tender and not regulated at the national level. Th |
| Hong Kong | Asia | Restricted | Home and Youth Affairs Bureau (gambling policy), advised by the Betting and Lotteries Commission; the Office of the Licensing Authority handles minor licences (e.g. charitable raffles, trade-promotion competitions). Authorised betting is operated exclusively by The Hong Kong Jockey Club (HKJC). | No tax on individual winnings. Betting duty is charged to the operator (HKJC), not the bettor: horse racing 72.5%-75% on a progressive basis on net stake receipts, football 50% on net stake receipts, and Mark Six 25% on proceeds (Betting Duty Ordinance, Cap. 108). | No licensed crypto gambling. Cryptocurrency is treated as a |
| Hungary | Central Europe | Illegal | Supervisory Authority for Regulated Activities (Szabályozott Tevékenységek Felügyeleti Hatósága, SZTFH; rendered in some English texts as SARA / Supervisory Authority for Regulatory Affairs) | No for players on licensed operators. Winnings from a licensed Hungarian gambling organiser (and the state lottery) are exempt from personal income tax under Section 76(4) of Act CXVII of 1995 on Personal Income Tax. Winnings from unlicensed offshore platforms are not from a 'legally organised' game and may be treated as taxable income for the player. Operators pay a separate gaming tax (15% of net gaming revenue on online sports betting; 30% on online casino up to HUF 10 billion, with a reduced marginal rate above that). | Not offered on licensed platforms. Cryptocurrencies are not |
| Iceland | Europe (Nordic / EEA) | Restricted | Ministry of Justice, supported by the Icelandic Lotteries and Gaming Authority; a centralised regulator was under parliamentary discussion in 2025 | No specific tax applies to windfall winnings from legal Icelandic lotteries or approved charity draws, and Iceland does not operate a dedicated gambling-winnings tax. Residents must, however, declare worldwide income to Skatturinn (the tax authority), and gambling pursued consistently and for profit can be reassessed as taxable income. The treatment of offshore online-casino wins is not clearly defined in law; consult a tax adviser for large or regular winnings. | Cryptocurrency is legal to hold and trade in Iceland. As an |
| India | South Asia | Illegal | Online Gaming Authority of India (OGAI), an attached office of the Ministry of Electronics and Information Technology (MeitY) — regulates permitted e-sports/social games, not online betting or casinos (which are banned) | Yes - 30% flat on net winnings from online games (Section 115BBJ), with TDS under Section 194BA and no minimum threshold; no deductions or loss set-off | Not legal tender; crypto real-money gambling falls within th |
| Indonesia | Southeast Asia | Illegal | No gambling regulator exists because all gambling is banned. Enforcement runs through the Online Gambling Eradication Task Force (Satgas Pemberantasan Judi Online), led by the Coordinating Minister for Political, Legal and Security Affairs, together with the Ministry of Communication & Digital Affairs (Komdigi, formerly Kominfo), the National Police (Polri), the Financial Services Authority (OJK), Bank Indonesia and the financial-intelligence unit PPATK. | No player-winnings tax exists because all gambling is illegal and there is no legal, taxed betting market. Gambling proceeds are treated as criminal funds subject to freezing and seizure, not as taxable income. | Illegal for gambling. Crypto trading itself is regulated (su |
| Iran | Middle East (West Asia) | Illegal | — | Not applicable. All gambling is a criminal offence in Iran, so there is no legal framework to tax winnings. Any gambling proceeds are treated as illicit funds subject to freezing and seizure, not as taxable income. | Crypto mining is legal under licence (Ministry of Industry, |
| Iraq | Middle East | Illegal | — | Not applicable in practice: gambling is illegal in Iraq, so there is no lawful gambling income to tax and no gambling-specific tax regime. Any winnings from illegal or offshore gambling carry legal risk rather than a formal tax treatment. | Effectively banned for financial institutions. The Central B |
| Ireland | Northern Europe / Western Europe | Legal & regulated | Gambling Regulatory Authority of Ireland (GRAI) | No - player winnings are tax-free (not chargeable gains under the Taxes Consolidation Act 1997). Operators pay a 2% betting duty on stakes. | Not specifically regulated for gambling; no domestic ban on |
| Israel | Middle East | Restricted | No open-market online-gambling regulator. Legal gambling is a state monopoly: the Israel Sports Betting Board (ISBB, 'Winner'/Toto brand) for sports betting and Mifal HaPais for the national lottery, each supervised by the Ministry of Finance. | Yes. Under the 2018 reform (effective January 2019), lottery, betting and prize winnings are tax-exempt up to ILS 32,760, taxed at graduated rates between ILS 32,760 and ILS 65,520, and at a flat 35% above ILS 65,520. (The exemption threshold was cut from the previous ILS 50,000 in this reform; the top rate had earlier risen from 30% to 35% in January 2017.) | Legal to hold and trade but not legal tender. The Israel Tax |
| Italy | Southern Europe | Legal & regulated | Agenzia delle Dogane e dei Monopoli (ADM) - Customs and Monopolies Agency, under the Ministry of Economy and Finance (formerly AAMS) | Players are generally not taxed on winnings from ADM-licensed Italian operators - the tax is levied on operators on their gross gaming revenue (GGR). Under the 2025 online framework, online casino GGR is taxed at 25.5% and online sports betting GGR at 24.5%, plus a 3% annual concession fee. Winnings from foreign/offshore sites can create personal declaration/tax obligations; residents should check with a tax adviser or the Agenzia delle Entrate. | Grey/unclear. No specific Italian law addresses crypto gambl |
| Ivory Coast | West Africa | Legal & regulated | Autorité de Régulation des Jeux de Hasard (ARJH) | Yes, in part. A 7.5% withholding at source applies to gambling winnings equal to or greater than 1,000,000 CFA francs, collected for the Public Treasury (instituted by the 2018 Finance Law, Law No. 2017-870 of 27 December 2017). Winnings below that threshold are not subject to this levy. Operators are separately taxed on gaming revenue (a profit tax and a turnover tax), and the 2026 Finance Law introduced a 'digital permanent establishment' regime taxing foreign online platforms serving Ivorian consumers once their local turnover reaches 50 million CFA francs. | Cryptocurrency is not legal tender and is not specifically r |
| Jamaica | Caribbean | Offshore tolerated | Betting, Gaming and Lotteries Commission (BGLC); Casino Gaming Commission (CGC) for casino gaming | Unclear / disputed. Jamaica has no clear, publicly documented personal income tax specifically on players' gambling or lottery winnings, and the state's main gambling revenue comes from taxing and levying licensed operators through the BGLC. However, there are conflicting reports about levies or a 'cess' historically applied to large lottery prizes, and the position is not confirmed by an authoritative primary source. Players should confirm their own liability directly with Tax Administration Jamaica (TAJ). | Cryptocurrency is legal to hold and trade in Jamaica but is |
| Japan | Asia | Illegal | No online-gambling regulator. The Casino Regulatory Commission (Casino Administration Commission) oversees integrated-resort casinos; public-race ministries (MAFF/MLIT) oversee legal pari-mutuel race betting; and the National Police Agency enforces the Penal Code gambling ban (Articles 185-186). | Lottery (takarakuji) winnings: No - tax-exempt by statute (Winning Money Vouchers Act). Horse/public-race winnings: Yes - taxable, usually as 'occasional (temporary) income', and must be declared to the National Tax Agency (reporting required above roughly 500,000 yen of net winnings). Offshore online-casino winnings are proceeds of an illegal act. | Not a legal gambling route. Cryptocurrency is a legal, regul |
| Jordan | Middle East | Illegal | — | Not applicable in practice: because gambling is a criminal offence under the Jordanian Penal Code, Jordan has no licensing or taxation regime for gambling. There is no legal domestic betting industry to tax, and no official guidance treats gambling wins as declarable income. | Moved from prohibition to regulation. The Central Bank of Jo |
| Kazakhstan | Central Asia | Restricted | Committee for Regulation of Gambling Business and Lotteries, Ministry of Tourism and Sports of the Republic of Kazakhstan | Yes — licensed operators withhold 10% individual income tax (PIT) on players' gambling and betting winnings at source. Operators separately pay a 20% gross gaming revenue (GGR) tax (in force since 2023) and 12% VAT; these are business-side levies, not player taxes. | Not an approved payment rail for licensed KZ gambling. Crypt |
| Kenya | Africa | Legal & regulated | Gambling Regulatory Authority (GRA) — established by the Gambling Control Act, 2025 (Act No. 14 of 2025); replaces the Betting Control and Licensing Board (BCLB), with the transition running through early 2026 | At the transaction level: 5% excise duty on deposits + 5% withholding tax on withdrawals (Finance Act 2025, effective 1 July 2025). The 5% WHT on withdrawals is treated as final. The Finance Bill 2026 proposes reintroducing a 20% withholding tax on winnings, but that is a proposal (public participation closed May 2026) and is not enacted law; the GRA has publicly opposed it. | Grey/unregulated for players — crypto is not legal tender an |
| Kuwait | Middle East (GCC) | Illegal | — | Not applicable in practice: gambling is illegal in Kuwait, so there is no legal, taxable gambling income. Separately, Kuwait imposes no personal income tax on individuals (citizens or residents), so ordinary personal income is untaxed regardless. | Banned. On 17 July 2023 Kuwaiti authorities (Central Bank of |
| Laos | Southeast Asia | Illegal | No dedicated iGaming regulator for domestic players. Land-based casinos in Special Economic Zones are licensed and overseen mainly via the Ministry of Planning and Investment. An offshore online-gaming licensing framework (reported to be administered through a private master licensor, the Laos Offshore Gambling Authority) targets foreign markets and does not function as a domestic-facing consumer regulator. | No clearly published personal tax on gambling winnings for individuals, largely because gambling by citizens is prohibited and undocumented. The state lottery is run under the Ministry of Finance. Operators and SEZs are taxed under investment agreements. Laos applies a standard 10% VAT (restored from a temporary 7% rate), and from 2024 extended VAT to non-resident/digital-services providers. Treat any personal-winnings tax position as unclear and seek local advice. | Not legal tender and not recognised as a means of payment (B |
| Latvia | Europe | Legal & regulated | Historically the Lotteries and Gambling Supervisory Inspection (Izložu un azartspēļu uzraudzības inspekcija, IAUI) under the Ministry of Finance. As of 1 April 2026 the IAUI was dissolved and its supervisory, licensing and enforcement functions were absorbed into the State Revenue Service (Valsts ieņēmumu dienests, VID). | Yes, via personal income tax, but with a tax-free allowance. Lottery and gambling winnings are non-taxable up to EUR 3,000 in aggregate per calendar year; only the amount above EUR 3,000 is taxable. From 2026 the taxable excess is charged at the general personal income tax rate of 25.5% (and 33% on the portion of total annual income above EUR 105,300). Licensed operators withhold the tax on payouts once cumulative winnings exceed the EUR 3,000 threshold. | No gambling-specific crypto framework. Latvian licensed gamb |
| Lebanon | Middle East | Legal & regulated | Lebanese Ministry of Finance (which issued the online licence), alongside the Ministry of Interior and Municipalities overseeing the land-based sector. Gambling is delivered through the state-controlled monopoly of Casino du Liban and its online arm BetArabia, plus the national lottery operator La Libanaise des Jeux (LLDJ). | There is no separate personal income tax levied on individual players' winnings. Taxation and revenue capture occur at the operator/state level: Casino du Liban operates under a state concession that requires it to pay a large, graduated share of its gross gaming profits to the government (reported to rise across the concession's decades). The exact current rate is not clearly published, so specific percentages should be treated with caution. | Cryptocurrency is unregulated and legally unrecognised. Banq |
| Lesotho | Southern Africa | Offshore tolerated | Casino Board (established under the Casino Order 1989, with the Casino Regulations 1990); land-based gaming only. No dedicated online-gambling regulator exists. | No specific gambling-winnings tax is published for players. Lesotho taxes income sourced in or derived from Lesotho under the Income Tax Act, administered by Revenue Services Lesotho (RSL, formerly the Lesotho Revenue Authority), but there is no clear published rule treating recreational player winnings as taxable. Information is limited; players should confirm with RSL. | Unregulated. The Central Bank of Lesotho has stated cryptocu |
| Libya | North Africa / MENA | Illegal | — | No gambling tax or winnings-tax regime exists because gambling is prohibited outright; Libya has no licensing or gambling taxation framework. Any offshore winnings carry no legal protection and fall under general foreign-exchange and AML controls. | Illegal / banned. The Central Bank of Libya warned in 2018 t |
| Lithuania | Baltics / Northern Europe | Legal & regulated | Gaming Control Authority (Lošimų priežiūros tarnyba) under the Ministry of Finance | Lottery winnings paid by EEA entities that pay tax on the lottery turnover in their EEA member state are exempt from Lithuanian personal income tax for the individual, and prizes/winnings up to EUR 200 received from the same payer no more than six times per tax period are also non-taxable (per PwC's summary of Lithuanian individual income determination). Operators pay a gross gaming revenue (GGR)-based gambling tax; the general rate rose from 20% to 22% effective 1 January 2025, with the exact rate varying by gambling type (sources differ on the precise remote-gambling figure). Players should confirm their own position with the State Tax Inspectorate (VMI). | Crypto is not legal tender in Lithuania and is treated as an |
| Luxembourg | Western Europe | Restricted | Ministry of Justice (Ministere de la Justice) supervises gambling under the Law of 20 April 1977; the Loterie Nationale holds the state monopoly on lotteries and sports betting, operating under the Oeuvre Nationale de Secours Grande-Duchesse Charlotte | No. Gambling and lottery winnings are exempt from income and wealth tax (and VAT) for players in Luxembourg under Article 12(5) of the Law of 20 April 1977. Interest later earned on banked winnings is taxable as investment income. Operators are taxed instead: Casino 2000's gross gaming revenue is taxed on a progressive scale reaching up to 80% (for revenue above roughly EUR 8.1 million). | Crypto is legal at EU level and regulated by the CSSF under |
| Macau | Asia | Illegal | Gaming Inspection and Coordination Bureau (DICJ / Direccao de Inspeccao e Coordenacao de Jogos) | No personal tax on player winnings. Casino concessionaires pay an effective rate of up to ~40% on gross gaming revenue (a 35% special gaming tax plus contributions of up to 2% and 3% for social/economic and urban-development purposes). | Not legal tender; crypto-based gambling is prohibited. All l |
| Madagascar | Africa | Offshore tolerated | The Ministry of the Interior and Decentralisation is generally reported as the main authority overseeing land-based gambling, with the Ministry of Finance involved in revenue and AML/CFT matters. There is no dedicated national online-gambling commission. Authoritative, primary-source documentation of the framework is limited. | Not authoritatively documented. There is no clearly published personal tax on player winnings and no comprehensive online-gambling tax regime. Government does levy tax on some traditional gambling (e.g. reporting indicates tax is collected on the total stakes of cockfights and income tax on venue owners), but per-player rules are unclear. Confirm any tax position with the Direction Générale des Impôts. | Legal grey area. The Central Bank of Madagascar (Banky Foibe |
| Malawi | Africa | Legal & regulated | Malawi Gaming and Lotteries Authority (MAGLA), established under the Gaming and Lotteries Act, 2022 (which merged the former Malawi Gaming Board and National Lotteries Board) | Yes. A 15% withholding tax applies to winnings on betting and gambling (including lotteries). Under the Taxation (Amendment) Act No. 2 of 2025, the rate rose to 15% and the previous tax-free thresholds (reported as K100,000 and K500,000) were removed, effective 31 December 2025, so all winnings are subject to the tax. Confirm current details and treatment with the Malawi Revenue Authority. | Not legal tender and effectively unregulated. The Reserve Ba |
| Malaysia | Southeast Asia | Illegal | Betting Control Unit (Unit Kawalan Perjudian), Ministry of Finance | No. Malaysia does not tax individual gambling or lottery winnings, which are treated as one-off windfalls (capital gains) rather than income. Licensed operators, however, pay heavy gaming duties (casino duty stands at 35% of gross gaming income, and gaming-machine duty at 30%, following the increases in Budget 2019). | Crypto is not legal tender and Bank Negara Malaysia does not |
| Maldives | South Asia | Illegal | — | No dedicated gambling-winnings tax exists because gambling is illegal in the Maldives and there is no licensed gambling sector to tax. The Maldives Inland Revenue Authority (MIRA) administers income tax under the Income Tax Act (Law No. 25/2019), under which residents are taxed on worldwide income, but there is no lawful gambling activity for it to apply to. | Not legal tender and not authorised for transactions. The Ma |
| Mali | West Africa | Legal & regulated | PMU-Mali (Société du Pari Mutuel Urbain du Mali), a state-controlled mixed-economy company created in 1994, holds the legal monopoly on horse-race betting, lotteries and games of chance. Sports-betting operators must be licensed/authorised through PMU-Mali; Premier Bet and Bet223 operate under such delegated arrangements. The consolidating legal text is Law No. 03-025/PRM of 21 July 2003 (which superseded earlier Laws No. 94-020 of 1994 and No. 95-014 of 1995). There is no dedicated online-casino regulator, so offshore online casinos remain an unregulated grey area. | No authoritative, publicly documented Mali-specific tax on individual player winnings could be verified. State gambling revenue accrues largely through PMU-Mali. Treat personal-winnings taxation as unclear and confirm with Mali's Direction Générale des Impôts. | Unregulated. Mali uses the West African CFA franc (XOF) issu |
| Malta | Southern Europe | Legal & regulated | Malta Gaming Authority (MGA) | No tax on player winnings in the normal case: gambling winnings are not taxed for players unless gambling is carried on so frequently as to constitute a trade, business, profession or vocation. Gaming taxes and VAT fall on licensed operators, not players. (Note: operator gaming tax and VAT rules are being restructured, with a tightened VAT exemption effective 1 October 2026.) | Permitted for MGA licensees under the MGA's Policy on the us |
| Mauritania | Africa | Illegal | — | Not applicable in practice. Because gambling is prohibited and there is no licensed, regulated gambling sector, Mauritania has no gambling-winnings tax regime. There is no official framework taxing bet winnings because the activity itself is not legally sanctioned. | Grey/unclear. Cryptocurrency is not recognised as legal tend |
| Mauritius | Africa | Offshore tolerated | Gambling Regulatory Authority (GRA), established under the Gambling Regulatory Authority Act 2007 | No general income tax on player winnings. Under Section 111O of the Income Tax Act, listed operators (the Mauritius National Lottery Operator, casino, hotel-casino and gaming-house operators) withhold 10% on any amount payable to a punter where the total exceeds Rs 100,000. Operators pay gaming taxes/betting duties (per the Mauritius Revenue Authority: horse-racing bookmakers and totalisators ~14% of gross stakes; casinos 15% of gross takings on specified games and 35% on gaming machines) plus a 2.5% Responsible Gambling levy on gross gambling yield. | Legal and regulated as a virtual asset, but not legal tender |
| Mexico | Latin America / North America | Legal & regulated | Dirección General de Juegos y Sorteos (DGJS), within the Secretaría de Gobernación (SEGOB) | Yes - prize withholding under Income Tax Law (LISR) Art. 138: 1% federal ISR where the state levies no local tax on the prize or a local tax of 6% or less, plus any state tax; the federal rate is 21% in states whose local tax exceeds 6%. Withheld at source by the organiser. | Not a licensed local payment method. Mexican-licensed (.mx) |
| Moldova | Eastern Europe | Restricted | National Lottery of Moldova (Loteria Nationala a Moldovei), a state-owned joint-stock company holding the gambling state monopoly; land-based casinos are licensed by the Public Services Agency (Agentia Servicii Publice). Tax collection is overseen by the State Tax Service. | Yes. Gambling and lottery winnings are taxed at 18% (higher than the standard 12% flat personal income tax). For lotteries and sports bets, each individual winning that does not exceed 1% of the annual personal allowance (MDL 297) is exempt. Confirm current figures with the State Tax Service. | Owning and trading cryptocurrency is legal, but the National |
| Mongolia | Asia | Illegal | No gambling regulator issues licences; the Authority for Fair Competition and Consumer Protection (AFCCP) and the Communications Regulatory Commission handle advertising and site-blocking, while the Financial Regulatory Commission oversees virtual assets. Penalties sit in the Criminal Code. | Not applicable — all paid betting, online gambling and paid lotteries are prohibited (ban effective 1 July 2025), so there are no legal domestic gambling winnings to tax. Organising or facilitating gambling can itself trigger criminal liability. | Cryptocurrency trading is legal but crypto is not legal tend |
| Montenegro | Southeast Europe (Balkans) | Legal & regulated | Games of Chance Administration (Uprava za igre na sreću), under the Ministry of Finance; casino licences are granted by the Government of Montenegro | Yes, but the rules changed. Under the Games of Chance Act in force from 14 August 2025, player winnings above EUR 300 were taxed at 15% (winnings up to EUR 300 untaxed). Effective 1 January 2026 this was replaced by a tiered tax on betting and lottery winnings: 0% up to EUR 50, 10% on EUR 50.01-1,500, and 15% above EUR 1,500, with casino and slot-machine winnings exempt. The 2026 tiered tax was introduced with roughly 24 hours' notice and is under constitutional challenge by the industry. | Cryptocurrency is not legal tender and is not an authorised |
| Morocco | North Africa | Restricted | No dedicated national online-gambling regulator. State monopolies: La Marocaine des Jeux et des Sports (MDJS) for sports betting and the Loterie Nationale (Societe de Gestion de la Loterie Nationale, SGLN) for lotteries, both overseen by the Ministry of Economy and Finance; SOREC for horse racing; land-based casinos licensed under state authority via the interior/tourism ministries. Legal base is the 1966 Dahir (Dahir No. 1-65-206). | Yes for offshore online gambling. A 30% withholding tax plus a 2% solidarity contribution (about 32% combined) applies to winnings from foreign online gambling platforms, deducted at source by banks and payment intermediaries. Introduced under the 2025 Finance Bill and in force since July 2025. Domestic state channels (MDJS, Loterie Nationale, SOREC) are taxed/structured separately. | Prohibited / grey. Cryptocurrency transactions were banned i |
| Mozambique | Africa | Legal & regulated | Inspecção Geral de Jogos (IGJ / General Gaming Inspectorate), under the Ministry of Economy and Finance; casino concessions are licensed by the Minister of Tourism through the National Gaming Commission | No specific personal tax on players' winnings is documented. Tax falls on operators: casinos pay a Special Tax on Gambling levied on gross gaming revenue, ranging from 20% (concessions up to 14 years) to 35% (concessions of 25-30 years), plus a 50% stamp duty on casino admission ticket prices. Players should confirm their own position with a qualified Mozambican tax adviser. | Unregulated for gambling and not banned. The Banco de Moçamb |
| Myanmar | Southeast Asia | Illegal | No dedicated iGaming regulator. Land-based casino approvals sit with the Union Government under the Gambling Law 2019. The State Lottery Department (Ministry of Planning and Finance) runs the only legal lottery (Aung Bar Lay). | No published personal tax rate specifically on casino or gambling winnings. Legal casinos are foreigner-only and no online framework exists, so there is no lawful, taxable route for residents' online gambling income. Casino operators are generally subject to tax under the annual Union Tax Law, but no codified casino-specific rate has been officially published. | Prohibited. Under Central Bank of Myanmar Directive 9/2020 t |
| Namibia | Africa | Offshore tolerated | Gambling Board of Namibia (under the Gaming and Entertainment Control Act 13 of 2018) | No specific gambling-winnings tax exists, but NamRA treats gambling income that constitutes profit or a business activity as taxable under normal income tax; in 2026 NamRA signed a cooperation/data-sharing MoU with the Gambling Board to identify undeclared operator and winner income. Ring-fencing rules apply to gambling treated as a trade for natural persons with taxable income above NAD 200,000, meaning gambling losses cannot offset other income. | Not legal tender. The Virtual Assets Act 10 of 2023 created |
| Nepal | South Asia | Illegal | Department of Tourism, Ministry of Culture, Tourism and Civil Aviation, which licenses and supervises casinos under the Tourism Act, 1978 and the Casino Regulation, 2025 (which replaced the Casino Regulation, 2013). Enforcement of gambling prohibitions is by Nepal Police. There is no dedicated online-gambling regulator, as online gambling is not a permitted activity. | There is no personal tax framework for player gambling winnings because player gambling is illegal (no legally recognised winnings). Licensed casinos are taxed as businesses: 25% corporate income tax on net profit, plus a fixed annual royalty set under the Economic Act (reported at NPR 50 million per year for a large casino and NPR 15 million for a mini casino for FY 2025/26), license/renewal fees, and applicable VAT on non-gaming services. There is no percentage royalty levied on gross gaming revenue. | Banned. Nepal Rastra Bank first prohibited Bitcoin in a publ |
| Netherlands | Western Europe | Legal & regulated | Kansspelautoriteit (KSA) - Netherlands Gambling Authority | Yes. Kansspelbelasting (betting & lottery tax) is 37.8% in 2026 (raised in two steps from 30.5% to 34.2% on 1 January 2025, then to 37.8% on 1 January 2026). For KSA-licensed operators the operator withholds and remits it, so players receive net winnings. For foreign/unlicensed operators, the player must self-declare and pay on qualifying prizes. | Prohibited at KSA-licensed operators. Under the Remote Gambl |
| New Zealand | Oceania | Restricted | Department of Internal Affairs (DIA) — Te Tari Taiwhenua | No — recreational gambling winnings (Lotto, TAB, casino, pokies) are tax-free in New Zealand; only gambling carried on as a taxable business activity (professional gambling) is taxable. Operators pay duties and levies instead. | grey / legal-offshore-tolerated — crypto is not banned, and |
| Niger | West Africa (Sahel) | Restricted | Loterie Nationale du Niger (LONANI), the state lottery, which operates under the Ministry of Finance; there is no separate independent gambling commission | No specific personal tax on gambling winnings is documented in public sources. LONANI operates as a state entity whose surpluses contribute to the treasury, but player-level tax treatment is not clearly published, so this is treated as unclear rather than confirmed. Verify with Niger's Direction Générale des Impôts before relying on it. | Grey zone. Niger is a member of the West African Economic an |
| Nigeria | West Africa | Legal & regulated | State gaming regulators (following the Supreme Court ruling of 22 November 2024); the National Lottery Regulatory Commission (NLRC) now regulates only the Federal Capital Territory; states coordinate via the Federation of State Gaming Regulators of Nigeria (FSGRN) | Yes (Lagos) - 5% withholding on player winnings for residents (15% for non-residents), deducted at payout since 1 January 2025 under the Deduction of Tax at Source (Withholding) Regulations 2024. Applies to Lagos-regulated platforms; treatment varies by state. | Legal but not legal tender. Digital assets are classified as |
| North Macedonia | Southeast Europe (Balkans) | Restricted | Ministry of Finance of the Republic of North Macedonia (Department for Games of Chance) | Yes. Gains from games of chance are taxed at a flat 15%, higher than the 10% flat rate applied to most other personal income. Winnings not exceeding MKD 5,000 are exempt; above that threshold the full amount is taxed (PwC Tax Summaries; Public Revenue Office). | No dedicated crypto law. Cryptocurrency is not banned but is |
| Norway | Nordics / Northern Europe | Illegal | Lotteritilsynet / Lottstift (the Norwegian Gambling Authority) | Winnings from Norsk Tipping, Norsk Rikstoto and comparable EEA/charitable lotteries are tax-free. Winnings from commercial or foreign gaming (e.g. offshore online casinos) are taxable when an individual win exceeds NOK 10,000, taxed as ordinary income (the general income-tax rate, 22%). Total winnings over NOK 100,000 from tax-free gaming must also be reported. Skatteetaten relies on self-reporting. | No specific crypto-gambling licence or framework. Norsk Tipp |
| Oman | Middle East (GCC / Arabian Peninsula) | Illegal | — | No gambling-winnings tax exists because gambling itself is illegal in Oman. Oman has historically levied no personal income tax; a 5% personal income tax on annual income above OMR 42,000 (Royal Decree 56/2025) takes effect 1 January 2028, but it does not create any lawful gambling-winnings regime. | Not legal tender and not authorised for payments. The Centra |
| Pakistan | South Asia | Illegal | No gambling regulator or licensing authority exists (gambling is prohibited, not licensed). The Prevention of Gambling Act 1977 and, for online activity, the Prevention of Electronic Crimes Act (PECA) govern enforcement; the Pakistan Telecommunication Authority (PTA) blocks betting sites and apps, and the National Cyber Crime Investigation Agency (NCCIA) issues block lists. | No licensed gambling framework exists, so there is no player-winnings tax regime for casino or sports betting - gambling is a criminal offence. State-run National Prize Bonds are subject to a withholding tax on prize money (15% for filers / 30% for non-filers under FBR 2025-26 rules, deducted at source and treated as final tax); verify current rates with the Federal Board of Revenue (FBR). | Cryptocurrency moved from a 2018 State Bank of Pakistan advi |
| Panama | Central America | Legal & regulated | Junta de Control de Juegos (JCJ), under the Ministry of Economy and Finance (MEF) | Player winnings appear not to be effectively taxed. A 5.5% tax on player winnings introduced in 2015 was, per May 2026 government reporting, being eliminated to attract tourism; as of mid-2026 this was an announced measure and its precise enacted status was not clearly confirmed. Operators are taxed on gaming activity. | Not legal tender and not specifically regulated for gambling |
| Paraguay | South America | Legal & regulated | Comisión Nacional de Juegos de Azar (CONAJZAR), operating as a decentralised body under the National Directorate of Tax Revenue (DNIT) | No specific personal tax on player winnings is documented in Paraguay's tax framework; companies pay Business Income Tax (IRE) at a flat 10% plus concession fees/canon. Individual situations vary — confirm your own position with DNIT or a local tax adviser. | Cryptocurrency is not legal tender and is not recognised as |
| Peru | South America | Legal & regulated | Ministry of Foreign Trade and Tourism (MINCETUR) — Dirección General de Juegos de Casino y Máquinas Tragamonedas (DGJCMT) | No — there is no personal income tax on player winnings. Gambling taxes fall on operators: a 12% gaming tax on net winnings (total bets minus prizes paid, i.e. effectively GGR) plus a Selective Consumption Tax (ISC) levied on each online bet (0.3% for H1 2025, rising to 1% of the wager from 1 July 2025) | Grey/unclear — cryptocurrencies are legal to hold and trade |
| Philippines | Southeast Asia | Legal & regulated | Philippine Amusement and Gaming Corporation (PAGCOR) | Yes - 20% final withholding tax on winnings/prizes above PHP 10,000 (25% for non-resident aliens not engaged in trade or business); PHP 10,000 or less is exempt | Crypto is legal as a regulated virtual asset under the BSP V |
| Poland | Europe | Restricted | Ministry of Finance (Minister of Finance) with the National Revenue Administration (Krajowa Administracja Skarbowa, KAS) | Yes - 10% is withheld at source by the operator on winnings; single wins from number games, cash lotteries, telebingo and betting up to 2,280 PLN (approx. EUR 520) are exempt. A bill to raise the rate to 15% was vetoed by President Karol Nawrocki on 18 December 2025, so 10% remains in effect. | Grey/unclear - Polish law does not explicitly permit or ban |
| Portugal | Europe | Legal & regulated | Serviço de Regulação e Inspeção de Jogos (SRIJ), integrated within Turismo de Portugal | No. Player winnings from SRIJ-licensed online gambling are not subject to personal income tax (IRS) in Portugal. The tax burden falls on operators via the IEJO special online gambling tax: 25% of gross gaming revenue for online games of chance; 8% of turnover (amounts wagered) for fixed-odds sports betting; and 35% of commissions for betting exchanges and mutual/pari-mutuel horse betting. | Cryptocurrency is not formally permitted as a payment method |
| Qatar | Middle East | Illegal | — | Qatar imposes no personal income tax on employed individuals' salaries, wages and allowances (effectively 0% on employment income). However, all gambling is criminally prohibited under the Penal Code, so no lawful domestic gambling winnings exist to be taxed. (PwC Worldwide Tax Summaries) | Cryptocurrency is not permitted as a payment or investment v |
| Republic of the Congo | Africa | Legal & regulated | Ministry responsible for gambling, working with the Ministry of Finance, Budget and Public Portfolio, under Law No. 37-2024 (11 October 2024). A separate law approved by Parliament provides for a dedicated gambling regulatory authority (a public body with legal personality and financial autonomy); as of 2026 this authority was still being established. | Unclear/limited public data. Law No. 37-2024 provides that gambling is taxed via the annual finance law on gross gaming revenue, with online operators taxed at higher rates than land-based ones. A specific published withholding rate on player winnings for Congo-Brazzaville was not confirmed in authoritative sources. | Not legal tender and effectively barred as a financial rail. |
| Romania | Europe | Offshore tolerated | Oficiul National pentru Jocuri de Noroc (ONJN) - National Gambling Office | Yes. Under Law 141/2025, a progressive withholding tax is applied by operators at each withdrawal (effective 1 August 2025): 4% up to RON 10,000; RON 400 + 20% on the portion between RON 10,000 and RON 66,750; RON 11,750 + 40% above RON 66,750. | No dedicated crypto-gambling framework. ONJN rules require p |
| Russia | Eastern Europe | Illegal | Unified Gambling Regulator (ERAI / ЕРАИ), created to replace the former self-regulatory bodies; the Federal Tax Service (FNS) licenses bookmakers and oversees gambling taxation; Roskomnadzor blocks illegal/offshore gambling sites. The framework is set by Federal Law 244-FZ (2006, fully in force from 2009). | Yes. Russian tax residents pay 13% personal income tax on gambling/bookmaker winnings; non-residents pay 30%. Bookmakers act as tax agents and withhold on net winnings (payout minus the stake on the winning bet); single winnings under 4,000 rubles have historically been exempt (from 2026 bookmakers are to withhold regardless of amount). Promotional-lottery prizes are taxed at 35%. | Cryptocurrency is recognised as property under a law signed |
| Rwanda | Africa | Legal & regulated | Rwanda Development Board (RDB), designated gambling regulator under Prime Minister's Order N° 028/03 of 28/06/2024 (published in the Official Gazette 3 July 2024), taking over from the Ministry of Trade and Industry. | Yes. A withholding tax is deducted from net player winnings (winnings minus the stake). Under the Income Tax Law the rate was 15%; Rwanda's Parliament passed a new income tax law (29 April 2025) raising the player withholding tax to 25% and the operator gross-gaming-revenue (GGR) tax to 40% (from 13%), effective from the 2024/25 fiscal year. The operator withholds and remits the player tax, so payouts arrive net. | Not legal tender. The National Bank of Rwanda (BNR) has rest |
| Saudi Arabia | Middle East | Illegal | — | Not applicable. Saudi Arabia has no personal income tax on individuals' employment earnings, and there is no gambling-winnings tax framework because all gambling is illegal and unlicensed. The Zakat, Tax and Customs Authority (ZATCA) administers zakat, VAT and corporate income tax, not any gambling levy. | No legal framework for gambling with crypto. A standing gove |
| Senegal | West Africa | Offshore tolerated | Loterie Nationale Sénégalaise (LONASE), supervised by the Ministry of Economy and Finance (land-based casinos are additionally licensed by the Ministry of the Interior) | Yes. Under Law No. 2025-17 of 27 September 2025 (amending the General Tax Code), a 20% levy is withheld at source from gambling winnings by the operator before payout — applied at physical outlets from 1 November 2025 and extended to digital betting platforms in mid-November 2025. Separately, a 0.5% Tax on Money Transfers (TTA), from the same law, applies to money transfers (mobile money, electronic and card payments) from 17 December 2025, capped at CFA 2,000 per transaction, with exemptions including withdrawals up to CFA 20,000 per 24 hours, salaries and scholarships. | Cryptocurrency is not legal tender and is not regulated in S |
| Serbia | Southeast Europe (Western Balkans) | Offshore tolerated | Games of Chance Administration (Uprava za igre na sreću), a body within the Ministry of Finance of the Republic of Serbia; it began operating on 1 March 2019. | Mixed. Under the Personal Income Tax Law, winnings from classic/state games organised by the State Lottery of Serbia (lottery, tombola, bingo, Loto, betting pools and similar) are subject to 20% personal income tax above a tax-free threshold (reported at 143,872 RSD, roughly EUR 1,200). Winnings from special games of chance organised by licensed operators (casinos, betting shops, slot machines and remote gambling) are exempt from personal income tax. | Digital assets (crypto) are legal to own, buy, sell and trad |
| Sierra Leone | West Africa | Offshore tolerated | There is no dedicated gambling regulator or online-gambling licensing body in Sierra Leone. Licensing of the recognised operators and gambling taxation are handled through the Ministry of Finance and the National Revenue Authority (NRA). Historically only the Sierra Leone State Lottery Company and Mercury International have been officially recognised to provide betting/lottery services; there is no specific licensing regime or supervisory authority for internet gambling. | No evidence of a specific personal tax on players' gambling or lottery winnings. Taxation applies at the operator level: as part of its Medium Term Revenue Strategy the government introduced a 10% excise on gambling/betting and casino revenue (described as 10% of net betting revenue) via the Finance Act 2023, collected by the National Revenue Authority. | Grey / unregulated. The Bank of Sierra Leone has not recogni |
| Singapore | Southeast Asia | Restricted | Gambling Regulatory Authority (GRA) | No. IRAS treats casual gambling winnings (4D, Toto, Singapore Sweep, football/sports betting, casino, jackpot machines, and historically horse racing) as non-taxable windfalls that do not need to be declared. Income from gambling carried on as a trade, profession or business is taxable. | Prohibited for gambling. The GRA has stated it has no intent |
| Slovakia | Europe | Legal & regulated | Gambling Regulatory Authority (Úrad pre reguláciu hazardných hier, ÚRHH), under the Ministry of Finance | Winnings from licensed lotteries, betting and similar games are exempt from personal income tax under §9(2)(l) of the Income Tax Act. Domestic taxable winnings/prizes are subject to withholding at source, while foreign-source winnings must be reported by the recipient in their tax return. Operators pay levies on gross gaming revenue: about 22% of GGR on online casino games and about 27% on online sports betting, plus a 0.7% monthly contribution on online casino proceeds. | Cryptocurrency is not legal tender in Slovakia and cannot be |
| Slovenia | Europe | Restricted | Financial Administration of the Republic of Slovenia (FURS), under the Ministry of Finance, applying the Gaming Act (Zakon o igrah na srečo) | For classic games of chance (lottery, sports betting, bingo), a 15% tax is withheld at source on prizes exceeding EUR 300; prizes of EUR 300 or less are not taxed. Winnings from special games of chance (casino table games and slot machines) are not subject to this player winnings tax. Slovenian tax residents are generally liable for worldwide income. | Not permitted for regulated gambling. Under Article 81 of th |
| Somalia | East Africa | Illegal | — | Not applicable in practice: gambling is prohibited and there is no legal gambling income, so there is no gambling-specific tax framework. Somalia also has limited functioning personal income tax administration. There is no evidence of any tax on gambling winnings because the activity itself is banned. | There is no law legalising or specifically banning cryptocur |
| South Africa | Southern Africa | Restricted | National Gambling Board (NGB), with licensing by the nine Provincial Gambling Boards | No - casual/recreational winnings are treated as capital in nature and are not taxed (a 15% withholding on winnings over R25,000 was proposed by Treasury in 2011/2012 but was never promulgated); professional gamblers can be taxed on profits at normal income rates (18%-45%) | Crypto is legal to own and, since October 2022, is regulated |
| South Korea | Asia | Restricted | National Gambling Control Commission (NGCC), the central coordinating body under the Prime Minister, alongside the Korea Problem Gambling Agency (KPGA). Sector regulation is split across the Ministry of Culture, Sports and Tourism (casinos, Sports Toto, cycle and boat racing), the Ministry of Economy and Finance (lotteries) and the Ministry of Agriculture, Food and Rural Affairs (horse racing). | Yes. Lottery and betting prizes are taxed as 'other income'. PwC's Korea tax summary states most such income is subject to 22% withholding at source (including local income tax). For large lottery prizes, Korean press reports a tiered rate of 22% on the portion up to KRW 300 million and 33% on the portion above KRW 300 million. Confirm current thresholds and small-prize exemptions with the National Tax Service. | No legal route for gambling. Crypto trading is legal and reg |
| Spain | Southern Europe | Legal & regulated | Dirección General de Ordenación del Juego (DGOJ), under the Ministry of Social Rights, Consumer Affairs and 2030 Agenda (Ministerio de Derechos Sociales, Consumo y Agenda 2030) | Yes. For residents, gambling profits are declared as capital gains (ganancias patrimoniales) on the annual IRPF return and taxed at the savings-income rates; losses within the same tax year can offset winnings but cannot be carried forward (and losses from state lotteries, ONCE, autonomous-community lotteries and Red Cross draws cannot be offset). State/EU-recognised lottery prizes (SELAE, ONCE and certain EU/EEA and Red Cross lotteries) instead face a special tax: tax-free up to €40,000, then 20% withheld on the excess. | Restricted/effectively not permitted for licensed play. DGOJ |
| Sri Lanka | South Asia | Restricted | Gambling Regulatory Authority (GRA), established under the Gambling Regulatory Authority Act of 2025 (Act No. 17 of 2025). It consolidates the previously separate Casino Business (Regulation) Act, the Gaming Ordinance and the Betting on Horse-Racing Ordinance into a single framework covering land-based, offshore and digital gambling. | Yes, in part. Contrary to a common misconception, Sri Lanka does tax gambling winnings: under the Inland Revenue Act, a 10% withholding tax applies to winnings from lotteries, betting or gambling where the payout exceeds LKR 500,000 (winnings at or below that threshold are exempt). Operator taxes also rose sharply: the betting-and-gaming gross collection levy increased from 15% to 18% and the resident casino entry levy doubled from US$50 to US$100 (both from 1 January 2026), and the income tax rate on betting-and-gaming businesses increased from 40% to 45% (effective 1 April 2025). | Legal grey area. Cryptocurrency is not legal tender and is n |
| Sudan | Africa | Illegal | — | Not applicable. Gambling is illegal and unregulated in Sudan, so there is no legal framework for taxing gambling winnings. The CMS legal guide to gambling in Sudan records no gambling-specific tax. | Grey/unregulated. Cryptocurrency is not legal tender and, ac |
| Sweden | Europe (Nordics) | Legal & regulated | Spelinspektionen (Swedish Gambling Authority) | No tax on player winnings from Swedish- or EU/EEA-licensed operators. Winnings from unlicensed (non-EEA) operators are taxable as capital income (inkomst av kapital) at 30%. Operators pay 22% GGR gambling tax (raised from 18% on 1 July 2024). | Cryptocurrency is legal to own and trade in Sweden but is tr |
| Switzerland | Europe | Illegal | Federal Gaming Board (ESBK) for casinos and their online extensions; Swiss Gambling Supervisory Authority (Gespa, formerly Comlot, renamed 1 Jan 2021) for large-scale lotteries and sports betting. | Winnings from Swiss-licensed land-based casino games are tax-free with no upper limit. Winnings from online casino participation and from approved large-scale lotteries/sports betting are tax-free up to CHF 1 million; the portion above CHF 1 million is taxable (federal threshold, with cantons harmonised to the same limit since 2019). Winnings from unlicensed foreign operators are fully taxable. | No dedicated crypto-gambling regime. Licensed Swiss online c |
| Taiwan | Asia (East Asia) | Illegal | There is no single gambling regulator. The Sports Administration / Ministry of Sports (formerly under the Ministry of Education) is the competent authority for the Sports Lottery under the Sports Lottery Issuance Act; the Public Welfare Lottery and the Uniform Invoice Lottery are overseen by the Ministry of Finance. The Financial Supervisory Commission (FSC) is named as the sole competent authority for virtual assets under the Virtual Asset Service Act (passed its third reading 30 June 2026). | Yes, for legal lotteries. Prizes from government-sanctioned lotteries/uniform invoices of NT$5,000 or less are tax-exempt; amounts above NT$5,000 are subject to 20% withholding tax (plus a 0.4% stamp tax on lottery prizes) and are taxed separately (as isolated income), not added to comprehensive income. Winnings from illegal gambling carry criminal risk, not just tax. | No specific crypto-gambling authorisation exists. Cryptocurr |
| Tajikistan | Central Asia | Restricted | Ministry of Finance of the Republic of Tajikistan (licenses bookmakers/betting houses and bingo under the 2004 Law on Licensing of Separate Types of Activity); no dedicated online-gambling regulator exists | Prizes and winnings (including lottery and draw winnings) are defined as taxable income under the Tax Code of the Republic of Tajikistan and fall under personal income tax (rates of 8% and 13%). There is no separate dedicated gambling-winnings tax rate published. | Unregulated grey zone. The National Bank of Tajikistan has a |
| Tanzania | East Africa | Legal & regulated | Gaming Board of Tanzania (GBT) | Yes - winnings are taxed at source. Under the Gaming Act (Cap. 41) as amended by the Finance Act 2025 (effective 1 July 2025), sports-betting winnings are taxed at 12% of the amount or value of winnings and land-based casino winnings at 13%. Operators withhold and remit this to the Tanzania Revenue Authority, so players receive net payouts. A separately proposed 5% excise duty on the value of each betting stake was DROPPED from the final Finance Act 2026 by Parliament (June 2026) and did not take effect. | Unregulated / not legal tender. The Bank of Tanzania has pub |
| Thailand | Southeast Asia | Illegal | No dedicated gambling regulator; the Gambling Act B.E. 2478 (1935) is enforced by the Royal Thai Police, the Ministry of Interior and (for online blocking) the Ministry of Digital Economy and Society. The Government Lottery Office (GLO) runs the state lottery. A proposed Entertainment Complex Bill would create a casino licensing regime but was withdrawn in 2025 and is not law. | State lottery prizes carry a 0.5% stamp duty (1% for charity-lottery tickets), deducted at payout; no separate personal income tax on the prize in Thailand. Other gambling is illegal so has no formal tax treatment. | Cryptocurrency is legal as a regulated 'digital asset' (SEC- |
| Trinidad and Tobago | Caribbean | Offshore tolerated | Gambling (Gaming and Betting) Control Commission (GCCTT) | No personal tax on player winnings. Operators are taxed under the Gambling (Gaming and Betting) Control Act, 2021 via fixed per-table and per-machine levies reported in the legislation and press: about TT$120,000 per blackjack or roulette table, TT$150,000 per Caribbean Stud Poker table, and TT$24,000 per slot machine, plus licensing fees. | Legal but under a statutory moratorium in transition. The Vi |
| Tunisia | North Africa (Maghreb) | Restricted | Promosport (state sports-betting and lottery monopoly, founded 1984) acting on behalf of the Republic of Tunisia under the Ministry of Youth and Sports; land-based casino games are authorised by prior joint order of the Ministry of the Interior and the Ministry of National Economy/Finance | Reported by legal analyses (CMS) as a 25% withholding tax created under Tunisian tax legislation on gambling and online-gambling winnings. Tunisia's official PwC 'Other taxes' summary does not list a specific gambling-winnings line, so the exact mechanism should be confirmed with a Tunisian tax adviser. | Cryptocurrency is effectively banned for public use followin |
| Turkey | Europe / Middle East (transcontinental) | Restricted | Spor Toto Teşkilat Başkanlığı (Sports Toto Organisation, under the Ministry of Youth and Sports) for sports betting; Milli Piyango İdaresi (National Lottery Administration, under the Ministry of Treasury and Finance) for lottery; Jockey Club of Turkey (TJK) for horse racing. Website blocking is carried out via BTK/ICTA on referral from Milli Piyango; financial enforcement is led by the financial-crimes board MASAK. | Yes. Games of chance are taxed in two stages: a games-of-chance (participation) tax is embedded in the stake/fee when you play, and prizes/awards are subject to Turkey's inheritance and transfer tax (veraset ve intikal vergisi). For the national lottery, a 20% withholding applies to prizes above roughly 7,000 TL, deducted at source. Rates and thresholds change and should be confirmed with the operator or tax authority. | Not a legal payment rail for gambling. Crypto gambling is il |
| Turkmenistan | Central Asia | Restricted | No dedicated online-gambling regulator. The state controls permitted economic activity through the Cabinet of Ministers and national licensing rules, and the Central Bank of Turkmenistan is the authorized body supervising virtual assets. Internet access runs through the state monopoly TurkmenTelekom, which blocks large numbers of foreign sites. | Turkmenistan applies a flat 10% personal income tax under Article 192 of its Tax Code, covering most categories of individual income. There is no published gambling-specific rule, and because domestic online gambling is not a licensed or regulated activity, the practical tax treatment of any winnings is unclear. | The Law of Turkmenistan on Virtual Assets (Law No. 298, adop |
| Uganda | East Africa | Legal & regulated | National Lotteries and Gaming Regulatory Board (NLGRB), established under the Lotteries and Gaming Act, 2016 | Yes. From 1 July 2026 a 15% withholding tax applies to players' net winnings from betting and gaming (introduced via the Income Tax (Amendment) Bill 2026); operators pay a harmonised 30% tax on gross gaming revenue (Lotteries and Gaming (Amendment) Bill 2026). Previously betting operators were taxed at 20% of GGR while gaming/casinos already paid 30%. | Cryptocurrency is not legal tender and its use as a general |
| Ukraine | Eastern Europe | Legal & regulated | PlayCity (State Agency of Ukraine for the Development of Gambling and Lotteries), coordinated by the Ministry of Digital Transformation; successor to KRAIL, which was dissolved in 2025 | Yes. Player winnings are subject to 18% personal income tax plus a military levy, withheld by the operator at payout. The military levy is 1.5% for active military personnel and 5% for most other taxpayers (raised from 1.5% effective 1 December 2024), making the effective rate about 23% for most players. Reform proposals to change the tax base and operator taxation have been discussed; treat figures as subject to change. | Cryptocurrency is not legal tender and cannot be used as an |
| United Arab Emirates | Middle East | Legal & regulated | General Commercial Gaming Regulatory Authority (GCGRA) | No. The UAE levies no personal income tax or capital gains tax on individuals, so lottery and gaming winnings are not taxed within the UAE. Tax residents of other countries may still owe tax at home on worldwide income. | Virtual assets are legal and regulated in the UAE. Dubai's V |
| United Kingdom | Europe | Legal & regulated | Gambling Commission (UKGC) | No - player winnings are tax-free | Not accepted at UKGC-licensed sites (in February 2026 the re |
| United States | North America | Restricted | No single federal regulator; each state that permits gambling runs its own gaming commission, control board or lottery agency, plus tribal gaming commissions under IGRA. Federal statutes (Wire Act, UIGEA) play a supporting role. | Yes. Gambling winnings are fully taxable federal income (IRS Topic no. 419). Regular gambling withholding of 24% applies to certain winnings above set thresholds, reported on Form W-2G; state income tax may also apply. | No federal law bans an individual from wagering crypto at an |
| Uruguay | South America | Illegal | Dirección Nacional de Loterías y Quinielas (DNLQ) for lotteries, quiniela and sports betting; Dirección General de Casinos for casinos - both under the Ministerio de Economía y Finanzas. Proposed reforms would create a dedicated online-gambling control authority. | Uruguay's personal income tax (IRPF/IRNR) is generally reported to exempt National Lottery (Lotería Nacional) prizes. Treatment of other gambling and horseracing prizes is more complex and specific exemption thresholds could not be confirmed from an authoritative public source; players should verify current rules with the DGI (Dirección General Impositiva) or a qualified Uruguayan tax adviser. | Cryptocurrencies are recognised as 'virtual assets' under La |
| Uzbekistan | Central Asia | Legal & regulated | National Agency for Prospective Projects (NAPP / Perspektivali loyihalar milliy agentligi) | Under the presidential decree and gambling law effective 1 January 2025, individual winnings from NAPP-licensed lotteries, online games and bookmaker bets are exempt from personal income tax for a five-year period (2025-2029); operators pay 4% on gross gaming revenue after deducting payouts and refunded stakes. Note: standard Uzbek tax rules otherwise treat prizes and lottery winnings as taxable personal income, so the exemption is specific to the licensed gambling regime. | Crypto is a regulated digital asset (not legal tender). NAPP |
| Venezuela | South America | Illegal | Comisión Nacional de Casinos, Salas de Bingo y Máquinas Traganíqueles (casinos, bingo, slots); CONALOT / Comisión Nacional de Lotería (lotteries and raffles); Instituto Nacional de Hipódromos (INH) (horse racing). No dedicated online-gambling regulator. | Yes, via ISLR (income tax) withholding under the withholding regulation: 34% on winnings from games and betting; 16% on lottery and racetrack (hipódromo) prizes. Administered by SENIAT; licensed operators act as withholding agents. | No crypto-specific gambling law. Crypto - overwhelmingly USD |
| Vietnam | Southeast Asia | Illegal | Ministry of Finance (licensing and oversight of casinos, betting and lotteries); the Ministry of Public Security handles enforcement. Online content/gaming rules also fall under the Ministry of Information and Communications via Decree 147/2024 | Yes - 10% personal income tax on the portion of casino/lottery winnings above VND 10 million per prize | Crypto recognised as a form of property under the Law on Dig |
| Zambia | Sub-Saharan Africa (Southern Africa) | Legal & regulated | Betting Control and Licensing Board (BCLB), also referred to as the Lotteries and Betting Control Board; the Zambia Revenue Authority (ZRA) administers gaming and betting taxes | Yes. Withholding tax applies to winnings from gaming, lotteries and betting. The statutory rate is 20% under the Income Tax Act, but it has been reduced to and maintained at 15% for recent charge years including 2026. Separately, lottery net proceeds are taxed under presumptive tax rules (15% of net proceeds for brick-and-mortar lottery and 35% of net proceeds for online lottery) — these are operator-side taxes on lottery proceeds, not a withholding on individual player winnings. From 1 January 2026 a betting levy of 5% on each deposit and 5% on each withdrawal to a customer gaming account applies (Betting Levy Act No. 27 of 2025). Operators also pay a 10% excise duty on amounts staked, effective September 2025 (Customs and Excise (Amendment) Act No. 11 of 2025), a cost effectively borne by bettors. | Not legal tender and not a recognised means of payment. The |
| Zimbabwe | Africa | Offshore tolerated | Lotteries and Gaming Board (LGB), under the Lotteries and Gaming Act [Chapter 10:26] | Yes. A withholding tax on gross betting/gambling winnings, deducted at source by operators, was raised from 10% to 25% under the Finance Act effective 1 January 2026 (implemented via ZIMRA Public Notice 02 of 2026). Operators also face a gross-takings/bookmakers levy raised from 3% to 20%. | No specific crypto gambling law and crypto is not legal tend |
This dataset is expanding toward every country in the world. Each entry is researched from national regulators, tax authorities and legal sources, then independently fact-checked. 18+. Play responsibly.