Austria’s Gambling Act establishes a federal monopoly on games of chance, with Casinos Austria long holding exclusive rights.
A major regulatory overhaul is expected in 2025, as the government plans to end the online gambling monopoly and introduce multi-operator licensing.
Games of chance are regulated federally, while betting and gambling machines are regulated at the state level with varying local laws.
The Tax Office Austria is the main federal regulator, but state governments oversee betting and certain gambling machines within their jurisdictions.
From April 1, 2025, the betting tax will increase from 2% to 5%, and gambling taxes for casinos and operators will rise by 10%.
Licenses for online casinos have been limited, but a new tender process is expected to open the market to more operators after 2027.
Austria’s regulatory framework is under review, with political shifts and public pressure driving reforms for greater transparency and competition.
Technical Compliance Assistance
Our specialists will help you understand technical compliance requirements for gambling operations
Legislation
Primary Legislation
The core legal framework governing gambling in Austria is primarily established at the federal level, with some competencies delegated to the states (Bundesländer) for specific forms of gambling. The principal legislation includes:
Federal Gaming Act (Glücksspielgesetz, GSpG): This is the main statute regulating games of chance throughout Austria. It establishes a federal monopoly over most forms of gambling, including casinos, lotteries, and online gaming. The Act also sets out the definitions, permissible forms of gambling, and the legal basis for enforcement and oversight.
State Gambling Laws (Landesausspielungen): For certain terrestrial gambling machines and small-scale games of chance, the GSpG provides an exception allowing regulation at the state level. Five out of nine Austrian states have enacted their own laws to govern these specific gambling activities within their jurisdictions.
State Betting Laws: Betting (such as sports betting) is regulated independently by each of Austria’s nine states through separate state-level legislation. These laws govern the operation, supervision, and enforcement of betting activities within each state.
The division between federal and state competencies is a defining feature of Austria’s gambling legal structure. While most games of chance are subject to federal regulation and monopoly, betting and certain types of gambling machines fall under state jurisdiction.
Regulatory Authority
Oversight and enforcement of gambling laws in Austria are divided between federal and state authorities, depending on the type of gambling activity:
Tax Office Austria (Finanzamt Österreich): This federal authority is responsible for regulating and supervising all games of chance covered by the Federal Gaming Act, including casinos, lotteries, and online gambling.
State Governments: For gambling machines and small-scale games of chance regulated at the state level (Landesausspielungen), the relevant state government acts as the competent authority. Each state also has its own regulatory body for betting activities.
District Administrative Authorities: These local agencies are tasked with enforcing gambling regulations and imposing penalties for administrative offences related to both federal and state gambling laws.
This multi-layered regulatory structure ensures that both federal and state authorities play significant roles in the oversight of Austria’s gambling sector, with clear delineation of responsibilities according to the type of gambling activity.
License Types
Types of Gambling Licenses in Austria
Casino License: Traditionally, Austria has operated under a monopoly system, with Casinos Austria AG holding the exclusive right to operate land-based casinos. This monopoly is set to expire in September 2027, and significant reforms are expected to introduce a multi-operator licensing regime, especially for online casino operations.
Online Casino License: Currently, only Casinos Austria holds the online casino license. However, as of 2025, the government is preparing to launch a new licensing system, which is expected to allow multiple operators to apply for online casino licenses through a competitive tender process.
Sports Betting License: Sports betting is regulated at the provincial (Länder) level, with each province issuing its own licenses for land-based and online sports betting. The requirements and procedures may vary between provinces.
Lottery License: Austrian Lotteries (Österreichische Lotterien) holds the exclusive national lottery license. No additional lottery licenses are currently available.
Slot Machine (Gaming Hall) License: Licenses for operating slot machines outside casinos are also issued at the provincial level, with specific conditions and limits set by each province.
Application Process and Duration
Casino and Online Casino Licenses:
The application process for new casino and online casino licenses is expected to be managed by the Federal Ministry of Finance, with a formal tender process anticipated to begin in 2025.
Applicants will be required to submit detailed business plans, demonstrate technical and financial capacity, and comply with strict player protection measures.
Licenses are typically granted for a fixed term, historically up to 15 years (as seen with the expiring Casinos Austria license).
Renewal conditions will be set in the new licensing framework, expected to require continued compliance with regulatory standards and financial obligations.
Sports Betting and Slot Machine Licenses:
Applications are submitted to the relevant provincial authorities.
Requirements include proof of reliability, financial stability, and technical capability.
License durations and renewal procedures vary by province but are generally issued for periods ranging from 3 to 10 years.
Eligibility and Key Requirements
Applicants must be established legal entities with a registered office in the European Economic Area (EEA) or have a subsidiary in Austria.
Demonstration of sufficient financial resources and a transparent ownership structure is mandatory.
Operators must implement robust anti-money laundering (AML) and responsible gambling measures, including player identification, self-exclusion tools, and limits on deposits and losses.
Technical systems must be certified for fairness and security by recognized testing bodies.
Key personnel must pass fit-and-proper assessments regarding integrity and professional qualifications.
Licensing Costs and Financial Requirements
Casino and Online Casino Licenses:
The exact fees for the upcoming multi-operator licensing system have not yet been published. Under the previous regime, application and annual license fees were substantial, reflecting the exclusivity and revenue potential of the market.
Applicants may be required to pay a non-refundable application fee, as well as provide financial guarantees or deposits to ensure compliance and player protection.
Ongoing annual fees and contributions to responsible gambling programs are expected to be part of the new licensing model.
Sports Betting and Slot Machine Licenses:
Fees are set by each province and typically include an application fee, annual license fee, and financial guarantees.
Operators may also be required to contribute to local social or responsible gambling funds.
Maintaining a License
Continuous compliance with all regulatory, technical, and player protection requirements is mandatory.
Regular reporting to authorities on financial performance, player activity, and incidents of problem gambling is required.
Authorities may conduct audits and inspections at any time. Failure to comply can result in suspension or revocation of the license.
Renewal of licenses is contingent on a clean compliance record and fulfillment of all financial and operational obligations.
Summary Table: Austrian Gambling Licensing System
License Type
Authority
Duration
Application Fee
Key Requirements
Casino (Land-based & Online)
Federal Ministry of Finance
Up to 15 years (historically)
To be announced (previously substantial)
Financial capacity, AML, player protection, EEA entity
Austria imposes specific tax rates on gambling operators, which vary depending on the type of gambling activity. The most recent reforms, effective from April 1, 2025, have significantly increased these rates, particularly for betting and general gambling operations.
Type of Gambling
Tax Rate
Basis of Taxation
Effective Date
Sports Betting (offline and online)
5%
Turnover (stakes)
April 1, 2025
Other Gambling Operations (e.g., Casinos)
10% increase on existing gambling tax rates
Generally turnover or GGR, depending on product
April 1, 2025
Prior to April 2025, the betting tax was 2% of turnover (stakes). This has now increased to 5%.
The government has also announced a 10% increase in general gambling taxes, affecting casinos and other gaming operations. The specific post-increase rates for each product should be confirmed with the latest official tax schedules.
Basis for Taxation
Sports betting is taxed on the total amount of stakes (turnover), not on gross gaming revenue (GGR).
Other gambling products (such as casino games) are typically taxed on turnover or GGR, depending on the specific product and applicable regulation.
Tax Reporting and Payment Requirements
Operators must calculate taxes based on the applicable percentage of turnover (stakes) or GGR for the relevant period.
Tax filings are generally required on a monthly basis, with operators submitting detailed reports of their taxable activity to the Austrian tax authorities.
Taxes must be paid within the deadlines set by the tax authority, which are typically monthly but may vary depending on the operator’s size and the type of gambling offered.
Failure to comply with reporting or payment obligations can result in penalties, including fines and potential suspension of operating rights.
Tax Incentives, Exemptions, and Special Provisions
No significant tax incentives or exemptions for gambling operators are currently provided under Austrian law.
The recent reforms have focused on increasing tax rates rather than introducing reliefs or exemptions.
There are no special transitional arrangements for the tax increases; the new rates apply immediately from April 1, 2025, although industry groups have lobbied for a longer transition period.
Prohibited Individuals
Age Restrictions and Identification Requirements
The minimum legal age for participating in gambling activities in Austria is 18 years. All gambling operators are required to verify the age and identity of players before allowing participation. This verification process typically involves checking official identification documents to ensure compliance and prevent underage gambling. Enhanced identification checks may also be required for higher-value transactions or when certain risk thresholds are met.
Prohibited Activities and Game Restrictions
Unlicensed gambling is strictly prohibited, including participation in games of chance offered by operators without a valid Austrian license.
There are restrictions on the types of games that can be offered, with some forms of online gambling historically limited to the state monopoly. The scope of permitted games may vary depending on the type of license and the region.
Slot machines and other gambling devices are subject to specific restrictions, including limitations on their number and location. In some Austrian states, terrestrial slot machines are banned or tightly regulated.
Betting is regulated at the state level, and certain forms of betting may be restricted or prohibited in specific regions.
Games targeting minors or using themes attractive to children are expressly forbidden.
Advertising and Marketing Limitations
Gambling advertising must not target minors or vulnerable groups, and it is prohibited to depict gambling as a solution to financial or personal problems.
Advertisements must not create the impression that gambling is a way to achieve social success, wealth, or enhanced personal abilities.
Marketing communications must include clear and visible warnings about the risks of gambling and information on responsible gambling resources.
Direct marketing to self-excluded players or those identified as at-risk is strictly prohibited.
Responsible Gambling Requirements and Player Protection Measures
Operators must provide easily accessible information about the risks of gambling, including signs of problem gambling and contact details for support organizations.
Self-exclusion programs are mandatory, allowing players to voluntarily ban themselves from gambling activities for a specified period or indefinitely.
Operators are required to implement deposit, loss, and time limits, enabling players to control their gambling behavior.
Regular monitoring of player activity is required to detect signs of problematic gambling, with intervention measures mandated for at-risk individuals.
Staff working in gambling venues must receive training on responsible gambling and how to identify and assist problem gamblers.
Information about player balances, session times, and gambling history must be made available to players to promote transparency and self-control.
Geographic and Location Restrictions
Land-based casinos and gaming venues must be located at a minimum distance from schools and youth centers, as determined by local regulations.
Slot machine arcades and betting shops are subject to zoning laws and may be prohibited in certain municipalities or regions.
Some Austrian states have opted to ban or restrict terrestrial slot machines entirely within their jurisdictions.
Online gambling services must take measures to prevent access from jurisdictions where their operations are not permitted.
Gambling Regulatory Consultation
Get expert advice on gambling regulations and operational requirements
Timeline
Year/Date
Event
1922
First federal Gambling Act (Glücksspielgesetz) is introduced, establishing the legal framework for games of chance and granting the state a monopoly over gambling operations.
1960
Major amendments to the Gambling Act expand the scope of regulated gambling activities and strengthen the state monopoly, including the licensing of Casinos Austria.
1989
Casinos Austria is granted the exclusive license to operate land-based casinos, formalizing the monopoly structure.
2008
The Gambling Act is amended to address online gambling, officially extending the state monopoly to the digital sector and granting Casinos Austria exclusive rights for online casino operations.
2010
Further amendments introduce stricter regulations on slot machines and gaming terminals, including the possibility for certain federal states to regulate gambling machines at the state level.
2011
Austria begins issuing limited licenses for land-based slot machine operators in select federal states, following the 2010 amendments.
2016
The European Court of Justice rules that Austria’s gambling monopoly may violate EU law, prompting increased scrutiny and calls for reform.
2025
Austria announces plans to overhaul its online gambling market, with preparations to end the long-standing monopoly and introduce a multi-operator licensing system.
2027
The exclusive 15-year online casino license granted to Casinos Austria is set to expire, paving the way for a new regulatory regime and potential liberalization of the online gambling market.
Requirements
Software Certification and Technical Standards Requirements
All gambling software used by operators must be certified by an independent, accredited testing laboratory to ensure compliance with technical standards for fairness, randomness, and integrity of games.
Random Number Generators (RNGs) must undergo regular testing and certification to guarantee unpredictability and fairness in game outcomes.
Gaming systems and platforms must be designed to prevent manipulation, unauthorized access, and tampering with game results or player data.
Technical documentation and change management logs must be maintained for all software versions and updates, with prior approval required for significant modifications.
Operators are required to implement robust monitoring systems to detect and report technical malfunctions or suspicious activities in real time.
Data Protection, Privacy Measures, and Server Location Requirements
Operators must comply with the General Data Protection Regulation (GDPR) and Austrian data protection laws, ensuring lawful processing, storage, and transfer of personal data.
Player data must be stored securely, with access restricted to authorized personnel and protected by encryption and other cybersecurity measures.
Operators are required to implement technical and organizational safeguards to prevent data breaches, including regular security audits and penetration testing.
Servers hosting gambling operations and player data are generally required to be located within the European Union or European Economic Area to ensure regulatory oversight and data protection compliance.
Clear privacy policies must be provided to players, detailing data collection, usage, retention, and rights to access or erase personal information.
Anti-Money Laundering (AML) and Know Your Customer (KYC) Procedures
Operators must implement comprehensive AML programs in accordance with Austrian and EU directives, including risk assessment, internal controls, and staff training.
Customer identity verification (KYC) is mandatory before allowing participation in gambling activities, requiring the collection and validation of official identification documents.
Enhanced due diligence procedures must be applied for high-risk customers, large transactions, or suspicious activities.
Operators must monitor player transactions for unusual patterns and report any suspicious activities to the Austrian Financial Intelligence Unit (FIU) without delay.
Records of customer identification and transaction histories must be retained for a minimum period specified by law, typically at least five years after the end of the business relationship.
Financial Reporting, Auditing Standards, and Record-Keeping Requirements
Operators are required to maintain accurate and up-to-date financial records, including detailed logs of all player transactions, deposits, withdrawals, and game outcomes.
Regular financial reporting to the regulatory authority is mandatory, with standardized formats for reporting turnover, gross gaming revenue, and player balances.
Annual independent audits of financial statements and gaming systems are required to verify compliance with regulatory and technical standards.
Operators must ensure that all records, including technical logs and financial data, are securely stored and readily accessible for inspection by regulators for a prescribed retention period.
Technical Implementation Requirements for Responsible Gambling Tools
Operators must integrate technical tools that enable players to set deposit, loss, wager, and session time limits directly through the gaming platform.
Self-exclusion mechanisms must be available, allowing players to voluntarily block their access to gambling services for specified periods or permanently.
Automated systems must identify and intervene with players exhibiting signs of problematic gambling behavior, such as excessive play or repeated deposit limit increases.
Information on responsible gambling, including links to support organizations and helplines, must be prominently displayed and easily accessible on all platforms.
Operators are required to implement real-time monitoring and reporting of responsible gambling tool usage, with regular submission of compliance reports to the regulator.
Gambling regulations are subject to change. The information provided on this page was accurate at the time of publication, but may not reflect the current regulatory landscape. Always consult official sources for the most up-to-date information before making any gambling-related decisions.
