Regulation
This section summarizes the legal framework for the organization of gambling in Estonia: which games are allowed, which permits and requirements apply, how the games are taxed, and what is the accountability of the organizer.
The right to organize gambling is granted by the Tax and Customs Board a issued organizational permit to be registered in the Register of Economic Activities (MTR). The list of legal organizers is maintained by the Tax and Customs Board by type of play.
Gambling Types and Definitions
What gambling is, the five permitted types and licence-free exceptions.
Permits and Application
Activity and operating licences, capital requirements, state fees and deadlines.
Commercial Lottery
Sales-promotion lottery — when notification and tax obligations arise.
Taxation
Gambling tax rates, declaration and the operator's reporting obligations.
Reporting and Supervision
The EHMA accounting system, HAMPI play restrictions and responsible operation.