ESTONIA Law and Practice Contributed by: Karolina Ullman, Triin Kaurson, Linell Raud and Felix Raidmäe, NJORD Law Firm
An operating permit can be revoked if, for example: • the gambling operator has not engaged in organis- ing gambling at the location indicated in the deci- sion for over a whole running year without good reason; or • the gambling operator has repeatedly violated the regulation governing the advertising of gambling or the gaming location. 11.2 Sanctions See 11.1 Powers , 3.5 Key Offences and 3.6 Penalties for Unlawful Gambling . 11.3 Financial Penalties The proceedings in the Estonian Tax and Customs Board are not open to the public. The Estonian Rax and Customs Board does not publish statistics. The latest public statistics by the Estonian Consumer Protection Board (consumer protection and marketing) do not reflect gambling disputes at all, which means that there are very few of them, if any. The Estonian Consumer Protection Board also keeps a “blacklist” of companies that do not comply with their decisions: as of the beginning of October 2025, no licensed gam- bling operator has been entered on that blacklist.
received from the bets made on the gaming machines used by the gaming operator for the organisation of games of chance, less winnings; • EUR1,406 per gaming table and EUR32 per gam- ing machine of skill; • when organising a lottery, 22% of the amount received from the sale of lottery tickets; • when organising a commercial lottery, 22% of the prize fund of the commercial lottery, if the value of the prize fund exceeds EUR10,000; • in the case of remote gambling, toto, and games of chance and skill, 6% of the amount received from the bets made, less any winnings (rising to 7% from 2026); • when organising a gambling tournament as a tournament, 6% of the amount received from the participation fees of the gambling tournament, from which the part of the prize fund received has been deducted (rising to 7% from 2026); • when organising a gambling tournament as a round game, 6% of the amount received from the partici- pation fees of the gambling tournament (rising to 7% from 2026); and • when organising a gambling tournament as a tour- nament and a round as a remote gambling tourna- ment, 6% of the amount received from the partici- pation fees of the gambling tournament (rising to 7% from 2026). Gambling tax is paid into the state budget, where it is distributed among ministries in accordance with the Gambling Tax Act. Declarations are submitted elec- tronically. Although the gambling tax rate is planned to increase to 7%, as of the time of writing (November 2025), there is a draft law in the Riigikogu that would lower the gambling tax rate by 0.5% per year until the tax rate is 4%, and change the distribution of the revenues from gambling tax to be more flexible.
12. Tax 12.1 Tax Rate by Sector
Estonian gambling tax is paid by the gambling organ- iser. The period of taxation is one calendar month. The tax rates for gambling tax as of 10 October 2025 are: • EUR300 per gaming machine used for the organi- sation of games of chance and 10% of the amount
173 CHAMBERS.COM
Powered by FlippingBook