Estonian Tax and Customs Board

In Estonia, it is allowed to organise gambling that complies with the requirements of the Gambling Act. A person who has been granted an activity licence, an operating permit and who complies with the general requirements laid down by law has the right to organise gambling.

In order to understand whether it is necessary to apply for permits, one must first determine whether the game qualifies as gambling. According to the Gambling Act, gambling is a game in which:

• a precondition for participating is that the player makes a bet
• as a result of placing a bet, the player may receive a monetarily appraisable victory
• the outcome of the game is partly or fully determined by an activity based on chance or depends on the occurrence of a previously unknown event.

The following types of gambling may be organised in Estonia:

• Games of chance
• Toto i.e. sports betting
• Lottery
• Games of skill
• Commercial lottery.

Gambling operators pay gambling tax.

Offline legislation: https://www.riigiteataja.ee/en/eli/525112020004/consolide
Online legislation: https://www.riigiteataja.ee/en/eli/525112020004/consolide