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Overview of the Estonian gambling rulebook - permits and taxes to supervision.
By topic
Seven topics. Each with its sources.
For people who need precise information with sources.
- 01LicensingActivity license and operating permit - requirements, state fees and procedural periods.
- 02AML and complianceAML/KYC, risk management and the highest standards of responsible gaming in the Estonian gambling sector.
- 03Responsible gamingPlayer protection in the Estonian gambling sector - HAMPI, advertising restrictions and loss limits.
- 04TaxationGambling tax rates and the operator's tax and reporting obligations.
- 05ReportingElectronic Accounting (EHMA), Game Restrictions (HAMPI) and Organizer Verification Obligation.
- 06LotteriesLottery organised to promote the sale of goods or services - requirements for the entrepreneur.
- 07Prediction marketsWhat are the prediction markets, how they differ from conventional sports betting, and what regulation awaits them.
Overview · Last updated 22.10.2026
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.
This is not legal advice. Official sources are Riigi Teataja and the Tax and Customs Board.