Regulation
Taxation and declaration
Gambling tax rates and the operator's tax and reporting obligations.
The gambling operator pays the gambling tax, the rate of which depends on the type of play. The declaration is submitted by the 15th date of the calendar month following the taxation period (generally the calendar month) through the e-MTA application "Gambling Tax Declarations".
Gambling Tax Rates (2026)
| Type of play | Rate |
|---|---|
| A gamble on the slot machine | 300 €/automatic + from 10% Stakes (minus winnings) |
| A gamble on the game board | 1406 €/table |
| A gamble and a game of dexterity as a long-distance gambling | About 5,5% Stakes (minus winnings) |
| Happiness tournament (tournament/circuit game) | 5,5% on participation fees |
| Toto | About 5,5% Stakes (minus winnings) |
| Lotteries | 22% on ticket sales |
| A game of skill on the slot machine | 32 €/automatic |
| Commercial lottery | 22% from the Winning Fund |
Addons for declaration
The declaration has separate extras by type of game (happiness game on the automatic/table, remote gambling, tournament, ring game, toto, lottery, skill game, commercial lottery).
Reporting obligations of the organizer
- Annual Report
- Submitted to the Commercial Register within 6 months of the end of the financial year. The mandatory appendix "Stakes and paid-out winnings" is presented by type of play and venue. The non-resident shall also submit the report in Estonian to the Tax and Customs Board.
- Reserve capital
- Formed annually at least 1/7 of net profit until it reaches at least 1/3 of the share or share capital. No obligation if the equity is at least 50% of the assets. Reserve capital payouts to shareholders/shareholders are prohibited.
- Permit and participatory changes
- The Tax and Customs Board must be informed without delay of the introduction of a new platform or game, changes in the rules of the game, changes in the members of the management and control body and changes in important (≥10%) shareholders/shareholders.