Regulation

Types and concepts of gambling

What is considered gambling and which species are allowed in Estonia.

Gambling is a game in which participation is conditional on making a contribution that is financially assessed by the player, which may result in the player receiving a financially appreciative victory and whose result is determined in part or in full by a random activity.

In Estonia, it is only allowed to organize gambling that complies with the requirements of the Gambling Act. The organiser must generally hold a licence and a management licence issued by the Tax and Customs Board and must comply with the general requirements under the Act.

Allowed species

Game of chance
A game whose outcome depends on chance and which is played by means of a mechanical or electronic device or through the person conducting the game — at a gaming table or on a gaming machine, as a game of chance tournament or as an additional game of chance. Organised at a land-based gaming location, on board a ship, or as remote gambling.
Toto
A game whose outcome depends on whether an event predicted by the player occurs, does not occur, or occurs in a particular way. The prize is determined either as a bet (a coefficient fixed in advance) or as a totaliser (a percentage of the stakes, divided between those who predicted correctly). The event must be outside the control of the organiser.
Lottery
A game whose outcome depends on chance, where the prize pool is up to 80 percent of the selling price of the tickets and the results are determined no more than three times per twenty-four hours. Either a classical lottery (the outcome is determined after sales close) or an instant lottery (the outcome is on the ticket before it is acquired).
Game of skill
A game whose outcome depends predominantly on the physical skill or on the abilities and knowledge of the player, and which is played by means of a mechanical or electronic device.
Commercial lottery
A lottery organised to promote or advertise the sale of goods or services, where the right to participate is acquired by purchasing the goods or services. See separate section.

Permission-free exceptions

Some games with gambling features may be arranged without permission and are not subject to gambling tax:

  • The skill games with the only possible win being the chance to participate again
  • Sports competitions
  • Lotteries with win fund up to 1000 €
  • Commercial lotteries with win fund up to 10 000 €
Remote Gambling

Remote gambling is the organization of gambling in a way where the result of the game is explained on an electronic device and the player participates via an electronic means of communication (phone, internet, media services).

Source: Estonian Tax and Customs Board (EMTA) · last reviewed 2026-06-19

This is a summary overview and does not constitute legal advice. Authoritative and up-to-date information is available on the website of the Estonian Tax and Customs Board and in the Riigi Teataja (Gambling Act, Gambling Tax Act).