Gambling in Andorra is regulated under Law 4/2021, which covers both land-based and online gambling activities, with a comprehensive licensing system for different types of gambling operations.
Expert Gambling Regulation Guidance
Professional consultation on gambling regulations and legal compliance requirements for operators
Gambling in Andorra is regulated by Law 4/2021, which consolidates and updates previous gaming laws.
The Andorran Gaming Regulatory Council is the main authority overseeing all gambling activities and licensing.
Licenses are required for both land-based and online gambling operators, with distinct categories for each.
Six operator categories exist, covering various types of chance, skill, and mixed games, both in-person and online.
Online gambling is partially regulated, but the framework is evolving toward more comprehensive oversight.
Poker winnings are taxed as capital gains, with the first €3,000 exempt and the remainder taxed at up to 10%.
Regulation aims to ensure integrity, prevent excessive gambling, and support sustainable industry development.
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 Andorra is established by the following primary laws:
Law 37/2014, of December 11, Regulating Games of Chance: This law originally set out the comprehensive regulation of gambling activities in Andorra, covering both the offering and consumption of games of chance. It provided the foundational legal structure for the sector, including definitions, general principles, and the basis for subsequent regulatory development.
Law 4/2021, of March 22, Consolidated Text for the Regulation of Games of Chance: This is the current, consolidated legal text that governs all aspects of gambling in Andorra. It supersedes and integrates previous legislation, establishing the rules for both land-based and online gambling. The law defines the categories of gambling operators, distinguishes between different types of games (such as games of pure chance, lotteries, mixed games of chance and skill, betting, and table games), and sets the framework for the authorization and operation of gambling activities. It also addresses consumer protection, the integrity of gambling operations, and the prevention of excessive gambling.
Bingo Game Law of November 28, 1996: This law specifically regulates the game of bingo in Andorra and remains part of the legal landscape, although its provisions are integrated within the broader framework established by the more recent consolidated law.
The legislation covers both in-person and online gambling, providing for various types of licenses according to the nature of the gambling activity and related professional services.
Regulatory Authority
Oversight and enforcement of gambling regulation in Andorra is entrusted to a dedicated administrative authority:
Andorran Gambling Regulatory Council (Consell Regulador Andorrà del Joc): This body has its own legal personality and operates as an independent administrative authority. Its main responsibilities include regulating, supervising, and controlling all gambling activities within the Principality of Andorra.
Ensures compliance with the legal framework established by the primary legislation.
Oversees the authorization process for gambling operators and related activities.
Monitors the integrity and reliability of gambling operations, as well as the implementation of measures to prevent excessive gambling and protect consumers.
License Types
Types of Gambling Licenses in Andorra
Andorra offers several categories of gambling licenses, covering both land-based and online activities. The main categories are:
Games of pure chance (e.g., slot machines, roulette)
Lotteries
Mixed games of chance and skill (e.g., certain card games)
Betting (sports and other events)
Table games
Licenses for marketing, distribution, and related professional activities
Licenses are distinguished based on the type of gambling activity and whether the operation is land-based or online.
Application Process
Applications must be submitted to the Consell Regulador Andorrà del Joc, the national gambling regulator.
The process requires detailed documentation, including:
Business plan and operational model
Game descriptions, rules, and prize structures
Technical system certifications
Proof of financial solvency and background checks on key personnel
The regulator conducts audits and technical inspections before granting a license.
Licenses are granted for a fixed period, with the duration depending on the type of license and the specific gambling activity.
Duration and Renewal Conditions
Licenses are typically issued for a set term, which may vary by license type (the exact duration is determined by the regulator for each category).
Renewal requires continued compliance with all regulatory requirements, submission of updated documentation, and payment of renewal fees.
Operators must demonstrate ongoing financial stability and adherence to technical and operational standards.
Eligibility Requirements
Applicants must be legal entities with a registered presence in Andorra.
Key personnel and shareholders are subject to background checks to ensure integrity and suitability.
Applicants must provide evidence of financial solvency and a clear source of funds.
Technical systems must be certified for fairness and security.
Costs and Financial Requirements
There are initial application fees, the amount of which depends on the type and scope of the license.
Successful applicants must pay a licensing fee, which is also determined by the category and scale of operations.
Ongoing annual fees apply for maintaining the license.
Operators may be required to provide financial guarantees or deposits as part of the licensing process.
Key Requirements for Obtaining and Maintaining a License
Compliance with all regulatory standards, including responsible gambling measures and anti-money laundering protocols.
Regular reporting to the regulator on operations, financials, and player protection measures.
Technical systems must undergo periodic audits and certification.
Operators must cooperate with regulatory inspections and investigations.
Gambling Tax
Tax Rates for Gambling Operators in Andorra
Andorra applies a structured taxation system for gambling operators, with rates and rules varying by the type of gambling activity. The following table summarizes the available information on tax rates:
Type of Gambling
Tax Rate
Basis of Taxation
Casino & Table Games
Varies by activity (specific rates not publicly detailed)
Gross Gaming Revenue (GGR)
Sports Betting
Varies by activity (specific rates not publicly detailed)
Gross Gaming Revenue (GGR)
Online Gambling
Varies by activity (specific rates not publicly detailed)
Gross Gaming Revenue (GGR)
Bingo
Varies by activity (specific rates not publicly detailed)
Gross Gaming Revenue (GGR)
Poker Winnings (Player Level)
First €3,000 exempt; remainder taxed at up to 10%
Capital Gains (Savings Income)
The precise tax rates for each operator category are determined by the Andorran Gaming Regulatory Council and are based on the operator’s gross gaming revenue (GGR). The law distinguishes between six categories of gambling operators, and the rates may vary depending on the specific game type and operational model.
Basis for Taxation
Gambling operators are taxed primarily on their Gross Gaming Revenue (GGR), which is the difference between the total amount wagered and the winnings paid out to players.
For poker winnings at the player level, taxation is considered a capital gain under savings income, with the first €3,000 exempt and the remainder taxed at a maximum rate of 10%.
Tax Reporting and Payment Procedures
Operators are required to maintain accurate records of all gambling transactions, including wagers, payouts, and GGR calculations.
Tax declarations must be submitted to the Andorran tax authorities according to the reporting schedule established by the regulatory framework (typically quarterly or annually, depending on the operator’s size and activity).
Payments of gambling taxes are due within the deadlines set by the Andorran Gaming Regulatory Council. Failure to comply can result in penalties or suspension of the gambling license.
Tax Incentives, Exemptions, and Special Provisions
For individual players, poker winnings enjoy a tax exemption for the first €3,000 of profit per year; only the amount above this threshold is taxed at a rate of up to 10% as capital gains.
No specific tax incentives or exemptions for gambling operators have been publicly detailed, but the Andorran framework is generally considered favorable compared to other European jurisdictions due to its moderate rates and efficient procedures.
Any updates or special provisions are subject to the latest decisions by the Andorran Gaming Regulatory Council and may be revised as the sector develops.
Prohibited Individuals
Age Restrictions and Identification Requirements
The minimum legal age for participation in gambling activities in Andorra is 18 years.
Operators are required to verify the identity and age of all players before allowing participation in gambling, both for land-based and online gambling. This process typically involves checking official identification documents to prevent underage gambling.
Prohibited Activities and Game Restrictions
Certain types of gambling activities are explicitly prohibited or restricted. For example, unauthorized gambling operations and games that do not fall within the categories licensed by the Andorran authorities are not permitted.
Games of chance are categorized and only those specifically authorized under the current regulatory framework can be offered. Any games outside these approved categories are prohibited.
Unlicensed operators or those offering unapproved games may face strict enforcement actions, including closure and penalties.
Advertising and Marketing Limitations
There are strict regulations governing the advertising and marketing of gambling services in Andorra.
Advertising must not target minors or vulnerable groups, and all promotional materials must include responsible gambling messages.
Operators are prohibited from making misleading claims about the chances of winning or the nature of gambling activities.
Any form of advertising that encourages excessive or irresponsible gambling behavior is strictly forbidden.
There are restrictions on the placement and timing of gambling advertisements, particularly in media accessible to minors.
Responsible Gambling and Player Protection Measures
Operators are required to implement responsible gambling measures, including providing information on the risks of gambling and resources for problem gambling support.
Self-exclusion programs must be available, allowing players to voluntarily ban themselves from gambling venues or online platforms.
Limits on deposits, losses, and playing time can be set by players to help control their gambling behavior.
Operators must monitor player activity for signs of problematic gambling and intervene when necessary, including offering assistance or restricting access.
Clear and accessible information about responsible gambling, including helplines and support organizations, must be prominently displayed on all gambling platforms and venues.
Geographic and Location Restrictions
Land-based gambling venues are subject to geographic restrictions; they must be located in areas specifically authorized by the Andorran authorities.
There are limitations on the proximity of gambling venues to sensitive locations such as schools and youth centers to minimize exposure to minors.
Online gambling operators must ensure that access is restricted to individuals physically located within jurisdictions where gambling is permitted.
Gambling Regulatory Consultation
Get expert advice on gambling regulations and operational requirements
Timeline
Year/Date
Event
1996-11-28
Bingo Game Law adopted, providing the first specific regulation for a gambling activity in Andorra.
2014-12-11
Law 37/2014 regulating games of chance passed, establishing a comprehensive legal framework for gambling.
2015-01-15
Law 37/2014 comes into force, marking the beginning of modern gambling regulation in Andorra.
2021-03-22
Law 4/2021, the consolidated text for the regulation of games of chance, adopted, updating and consolidating previous gambling laws.
2021
Andorran Gambling Regulatory Council established as the main authority for regulating gambling activities in the country.
2024
Licensing system for online gambling activities implemented, with licenses issued by the Andorran Gaming Regulatory Council.
Requirements
Technical and Operational Requirements for Gambling Operators in Andorra
Software Certification and Technical Standards
Gambling operators in Andorra must ensure that their software meets specific technical standards. This includes:
Certification: Software used for online gambling must be certified by recognized third-party auditors to ensure fairness and randomness.
Security Protocols: Operators must implement robust security protocols to protect user data and ensure secure transactions.
Compliance Testing: Regular compliance testing is required to maintain certification and ensure ongoing adherence to technical standards.
Data Protection, Privacy Measures, and Server Location
To comply with data protection regulations:
Data Privacy: Operators must adhere to strict data privacy measures, ensuring that user data is protected and not shared without consent.
Server Location: While specific server location requirements may vary, operators typically need to ensure that their servers are located in secure environments that meet data protection standards.
Encryption: All data transmissions must be encrypted to prevent unauthorized access.
Anti-Money Laundering (AML) and Know Your Customer (KYC) Procedures
Operators must implement robust AML and KYC procedures:
Customer Verification: Operators must verify the identity of all customers to prevent money laundering and ensure compliance with international standards.
Transaction Monitoring: Continuous monitoring of transactions is required to detect and report suspicious activity.
Reporting Obligations: Operators must report any suspicious transactions to the relevant authorities.
Financial Reporting, Auditing Standards, and Record-Keeping
Financial compliance involves:
Regular Audits: Operators must undergo regular financial audits to ensure transparency and compliance with financial regulations.
Financial Reporting: Detailed financial reports must be submitted to regulatory authorities on a regular basis.
Record-Keeping: Accurate and comprehensive records of all transactions and activities must be maintained for a specified period.
Technical Implementation of Responsible Gambling Tools
Operators are required to implement tools that promote responsible gambling:
Self-Exclusion Tools: Users must have the ability to self-exclude from gambling activities.
Deposit Limits: Operators must provide options for users to set deposit limits to manage their spending.
Reality Checks: Regular reminders or "reality checks" should be implemented to help users track their gambling time and expenditure.
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.
