Gambling is mostly prohibited, except for state lottery and horse racing; draft laws to legalize casinos and online gambling are under parliamentary review but not yet enacted.
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Regulatory AuthorityNo dedicated authority; regulation currently falls under the Ministry of Finance and the Council of State
License CostVaries
Regulation by Activity Type
Casinos
Prohibited
Online Casinos
Prohibited
Betting
Prohibited
Online Betting
Prohibited
Lotteries
Regulated
Poker
Prohibited
Highlights
All gambling except the state lottery and horse racing is currently illegal under the Gambling Act of 1935.
Thailand is advancing a bill to legalize casinos within integrated resorts, aiming to boost tourism and investment.
Casino licenses would require a minimum paid-up capital of 10 billion baht and cost 5 billion baht for 30 years.
A 17% tax on gross gaming revenue is proposed, making it among the lowest rates in the region.
The draft law prohibits all forms of online and remote gambling, including live-streamed and proxy betting.
Initial proposals required Thai nationals to have 50 million baht in deposits to enter casinos, but this was dropped in favor of a 5,000 baht entry fee and a three-year tax history requirement.
A dedicated regulatory commission will oversee licensing, compliance, and enforcement for new gambling operations.
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Legislation
Primary Legislation
Thailand’s legal framework for gambling is primarily based on a longstanding prohibition, with only a few exceptions. The core laws currently in force are:
The Gambling Act B.E. 2478 (1935): This is the principal legislation governing gambling in Thailand. It imposes a near-total ban on all forms of gambling, with the only legal exceptions being state-run lotteries and betting on horse racing at authorized tracks. The Act criminalizes unauthorized gambling activities and provides the basis for enforcement against illegal gambling operations.
The Playing Cards Act B.E. 2486 (1943): This law regulates the possession and sale of playing cards, requiring government approval for their import, manufacture, or distribution, as a measure to control illegal gambling.
Draft Entertainment Complex Bill (Integrated Entertainment Business Act): As of early 2025, the Thai government has approved a draft bill that, if enacted, will legalize casino gambling as part of large-scale integrated resorts. This bill is currently under parliamentary consideration and, if passed, will significantly alter the legal landscape by permitting casinos within regulated entertainment complexes. The draft bill also includes provisions to prohibit online gambling and remote betting associated with these complexes.
Pending Online Gambling Legislation: The government is also preparing a separate legal framework to regulate online gambling. This plan aims to replace the unregulated online gambling market with a system of licensed and controlled digital gaming, though it remains in the proposal and amendment phase and is not yet enacted.
Regulatory Authority
Oversight and enforcement of gambling laws in Thailand are carried out by government ministries and, under proposed legislation, new regulatory bodies:
Ministry of Interior: Currently, the Ministry of Interior is responsible for the enforcement of the Gambling Act and related laws, including the issuance of permits for the limited legal gambling activities.
Office of the Council of State: This advisory body provides legal review and recommendations on draft gambling legislation before it proceeds to the Cabinet and Parliament.
Proposed Full-Service Entertainment Regulatory Commission: Under the draft Entertainment Complex Bill, a new regulatory commission is planned to oversee the licensing, regulation, and compliance of integrated entertainment complexes and casinos, should the bill become law.
Other Ministries: For online gambling, the Ministry of Digital Economy and Society, in coordination with the Ministry of Interior and the Council of State, is involved in drafting and amending secondary laws to support future regulation of online gambling platforms.
License Types
Casino and Gambling Licensing System in Thailand
Thailand is in the process of finalizing a comprehensive licensing framework for casino gambling and, separately, online gambling. The current system is based on draft legislation that is expected to come into force in 2025. Below are the key details of the proposed licensing system for both land-based casinos (integrated resorts) and the anticipated online gambling sector.
Types of Licenses Available
Entertainment Complex License (Casino License): This covers the operation of integrated resorts, which must include a casino alongside at least four other entertainment or hospitality businesses (e.g., hotels, restaurants, game centers, shopping malls).
Online Gambling License (Proposed): Legislation is being prepared to introduce a licensing regime for online gambling operators. This will be separate from the casino/entertainment complex framework and is aimed at regulating online betting, casino games, and possibly other verticals such as sports and esports betting.
Application Process and Eligibility
Casino/Entertainment Complex License:
Applicants must be companies incorporated in Thailand.
A minimum paid-up capital of THB 10 billion (approx. USD 295 million) is required.
Applicants must submit detailed business plans, proof of financial capability, and compliance with location requirements (e.g., within a 100 km radius of an international airport or in designated tourist/border provinces).
Licenses are issued for a period of 30 years, with possible renewal for an additional 10 years upon review.
Operators are subject to evaluation every five years to ensure ongoing compliance.
The number of initial licenses is expected to be limited (e.g., five licenses for major locations such as Bangkok, Pattaya, Chiang Mai, and Phuket).
Online Gambling License (Proposed):
Operators must meet regulatory standards, including company registration in Thailand and strict compliance with guidelines on responsible gambling, age verification, and technical security.
Details on capital requirements and application documentation are expected to mirror the rigorous standards set for land-based operators but have not yet been finalized.
Licensing Costs and Financial Requirements
License Type
Initial Fee
Annual Fee
Minimum Paid-up Capital
Duration
Entertainment Complex (Casino)
THB 5 billion (approx. USD 147 million)
THB 1 billion (approx. USD 29 million) per year
THB 10 billion (approx. USD 295 million)
30 years (renewable for 10 years)
Online Gambling (Proposed)
To be determined
To be determined
To be determined
To be determined
Key Requirements for Obtaining and Maintaining Licenses
Applicants must demonstrate robust financial capacity and a clear business plan.
Operators must maintain compliance with all operational, security, and responsible gambling standards.
Casino areas may not exceed 5–10% of the total area of the integrated resort, with the remainder dedicated to non-gaming amenities.
Operators are subject to regular audits and five-year evaluations to ensure compliance with laws and regulations.
Strict prohibition on remote or proxy gambling; all gaming must occur on the licensed premises.
Entry requirements for Thai nationals (such as minimum deposit or tax history) may apply, but these are subject to ongoing legislative debate and adjustment.
Renewal Conditions
Licenses may be renewed for an additional 10-year period after the initial 30-year term, subject to regulatory review and continued compliance.
Operators must pass periodic evaluations (every five years) to maintain eligibility for renewal.
Note: The licensing system is still subject to final legislative approval and may be amended before implementation. Online gambling licensing details are forthcoming and will be published once the relevant legislation is enacted.
Gambling Tax
Tax Rates for Gambling Operators
The current draft legislation for gambling in Thailand, specifically for integrated casino resorts, proposes the following tax rates for operators:
Casino Tax: 17% applied to Gross Gaming Revenue (GGR), which is the total amount wagered minus winnings paid out to players.
Corporate Income Tax: Standard corporate tax rates apply to net income, ranging from 20% to 30% depending on the operator’s taxable profits.
Value Added Tax (VAT): Gambling operations are exempt from VAT under the proposed framework.
Type of Tax
Rate
Tax Base
Casino Tax
17%
Gross Gaming Revenue (GGR)
Corporate Income Tax
20%–30%
Net Income
Value Added Tax
Exempt
—
Basis for Taxation
The primary basis for the casino tax is Gross Gaming Revenue (GGR), meaning tax is calculated on the difference between total bets received and winnings paid out.
Corporate income tax is assessed on net profits after allowable business deductions.
Tax Reporting and Payment Requirements
Casino Tax: Operators must calculate and remit the 17% GGR tax regularly (the specific reporting and payment frequency will be detailed in future secondary legislation, but monthly or quarterly filings are standard in comparable jurisdictions).
Corporate Income Tax: Gambling operators are required to file annual corporate tax returns, reporting their net income and paying the applicable tax within the deadlines set by the Thai Revenue Department.
Record-Keeping: Operators must maintain detailed records of all wagers, payouts, and financial transactions to support accurate tax reporting and facilitate audits.
Tax Incentives, Exemptions, and Special Provisions
VAT Exemption: Gambling activities conducted by licensed operators within integrated resorts are exempt from value added tax.
No Additional Tax Incentives: The current draft does not specify any further tax holidays, reduced rates, or investment incentives for gambling operators beyond the standard framework.
Entry Fees: While not a tax on operators, there is a proposed entry fee for Thai nationals, but this is collected from patrons, not operators.
Notes on Online Gambling Taxation
Online gambling legalization and its taxation are under separate consideration. The government’s plan indicates that licensed online operators will be subject to tax on all income from the market, but specific rates and procedures are not yet finalized.
The above information reflects the current status of Thailand’s proposed gambling tax framework as of April 2025. Final rates and procedures may be subject to change pending the passage and implementation of the relevant legislation.
Prohibited Individuals
Age Restrictions and Identification Requirements
Strict age restrictions apply: individuals under 20 years of age are prohibited from participating in any form of legal gambling, including both land-based and proposed online operations.
Entry to casinos is subject to robust identification checks. Players must present valid government-issued identification to verify age and identity before being allowed entry.
For Thai nationals, recent draft regulations propose an additional entry requirement: a fixed deposit of at least 50 million THB (approximately $1.5 million) in a bank account for at least six months prior to entry, as well as payment of a 5,000 THB (about $150) entry fee. These requirements are designed to limit access to high-net-worth individuals and deter vulnerable groups from gambling.
Online gambling legalization plans emphasize mandatory age verification processes to prevent underage access, with operators required to implement strict digital ID checks.
Prohibited Gambling Activities and Game Restrictions
Most forms of gambling remain illegal in Thailand, with only the state-run lottery and horse racing at authorized tracks permitted under current law.
The draft casino legislation and related regulations explicitly prohibit all forms of online gambling and remote or proxy betting—meaning no live-streaming of games or remote participation is allowed from outside licensed casino premises.
Any form of gambling not expressly authorized by law is strictly forbidden, including unlicensed sports betting, private gaming, and underground casinos.
Specific game restrictions may be imposed within licensed venues, with only approved games permitted for play. Details on which games will be allowed are subject to further regulatory guidelines.
Advertising and Marketing Limitations
Advertising of gambling services is tightly restricted. Operators are generally prohibited from targeting Thai nationals with gambling promotions, especially through mass media, digital platforms, or public spaces.
Marketing materials must not appeal to minors, vulnerable persons, or suggest gambling as a means to financial success.
Advertising of unlicensed or illegal gambling services is strictly prohibited and subject to criminal penalties.
Responsible Gambling and Player Protection Measures
Operators are required to implement robust responsible gambling measures, including self-exclusion programs and the ability for players to set personal deposit or loss limits.
Information on problem gambling and access to support services must be clearly displayed within gambling venues and on operator websites.
Mandatory staff training in responsible gambling and identification of problem gambling behaviors is expected for all licensed operators.
Online gambling regulations, if enacted, will require technical safeguards such as session time limits, spending caps, and real-time monitoring for signs of gambling harm.
Operators must have procedures in place for handling complaints and disputes, and to provide clear channels for players to seek help.
Geographic and Location Restrictions
Casinos may only be established within large-scale integrated resorts, with casino gaming areas limited to a maximum of 10% of the total resort space.
Proposed regulations suggest that entertainment complexes housing casinos must be located within 100 kilometers of international airports, in designated tourist provinces, or in special economic border zones. These geographic restrictions are intended to limit local access and focus on attracting foreign tourists.
Casinos must have separate, secure entrances and be physically segregated from other entertainment facilities within the complex to control access and enhance monitoring.
Remote participation in gambling (outside the licensed premises) is strictly prohibited, with no allowance for online or proxy betting.
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Timeline
Year/Date
Event
1935
Enactment of the Gambling Act, which established a near-total ban on gambling in Thailand, allowing only state-run horse racing and the official lottery.
1943
Amendment of the Gambling Act to further restrict gambling activities and strengthen enforcement.
2003
Government launches a major crackdown on illegal gambling dens as part of broader anti-corruption and crime initiatives.
2021
Thai Parliament forms a committee to study the feasibility and potential impacts of legalizing casinos and integrated resorts.
2023
Parliamentary report recommends the legalization of casinos within large entertainment complexes to boost tourism and combat illegal gambling.
January 2024
Thai Cabinet approves the first draft of the Entertainment Complex Bill, aiming to legalize casinos as part of integrated resorts.
March 2024
Second draft of the Entertainment Complex Bill is approved by the Cabinet after public hearings, moving the bill closer to parliamentary debate.
March 2025
Cabinet approves the revised draft of the casino bill, removing the controversial asset requirement for locals and allowing Thai nationals with a three-year tax history to enter casinos, subject to an entry fee. The bill is sent to Parliament for final approval.
Requirements
Software Certification and Technical Standards Requirements
Operators must ensure that all gaming software and hardware meet certification standards set by the designated Thai regulatory authority. This includes independent testing for fairness, randomness, and integrity of games.
Technical systems must be capable of preventing unauthorized access, manipulation, or tampering with gaming outcomes.
For casino resorts, all gaming equipment must be physically located within designated, secure areas of the entertainment complex and separated from non-gaming facilities.
Remote or proxy gambling, including live-streaming of gambling activities to offsite participants, is explicitly prohibited. All gaming activity must occur on the licensed premises only.
Data Protection, Privacy Measures, and Server Location Requirements
Operators are required to implement robust data protection protocols to safeguard personal and financial information of all participants.
Storage and processing of player data must comply with Thailand’s data privacy regulations, including secure encryption and restricted access controls.
All servers used for gaming operations and data storage must be physically located within Thailand to ensure regulatory oversight and facilitate inspections.
Operators must have systems in place to detect, report, and respond to data breaches or unauthorized access in real time.
Anti-Money Laundering (AML) and Know Your Customer (KYC) Procedures
Operators must implement comprehensive AML programs, including real-time monitoring of transactions for suspicious activity and mandatory reporting to Thai authorities.
KYC procedures require verification of the identity of all participants prior to allowing access to gambling services. This includes the collection and validation of government-issued identification and proof of address.
Operators must maintain detailed records of customer identities, transaction histories, and any reports of suspicious activity for a minimum period as prescribed by Thai law.
Enhanced due diligence is required for high-value transactions and for participants identified as politically exposed persons or otherwise high-risk.
Financial Reporting, Auditing Standards, and Record-Keeping Requirements
Operators must maintain accurate and up-to-date financial records, including all gaming revenues, payouts, and operational expenses.
Regular submission of audited financial statements to the regulatory authority is mandatory.
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.
