All forms of gambling, including land-based and online, are explicitly illegal under Iraq’s 1969 Penal Code.
There is no licensing regime for gambling operators; no legal casinos or betting shops are permitted in Iraq.
Online gambling is also prohibited, with government efforts to block access to foreign gambling websites.
Enforcement is inconsistent; unlicensed gambling venues and underground casinos exist but face periodic crackdowns.
Severe penalties apply for both players and operators, including fines and imprisonment for violations.
No dedicated gambling regulatory authority exists, and there are no legal avenues for gambling-related dispute resolution.
Religious and cultural prohibitions rooted in Islamic law strongly influence Iraq’s strict anti-gambling stance.
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Legislation
Primary Legislation
The legal framework governing gambling in Iraq is defined primarily by the Iraqi Penal Code of 1969. This legislation explicitly prohibits all forms of gambling, making both participation in and operation of gambling activities a criminal offense. The law applies to both land-based and online gambling, although there is no specific statute addressing online gambling separately; instead, the general prohibition extends to all forms, including digital platforms. The prohibition is rooted in both secular legal principles and the broader cultural and religious ethos of the country, which is influenced by Islamic law that forbids gambling. The Iraqi government enforces these prohibitions by blocking access to online gambling sites and conducting periodic crackdowns on illegal gambling establishments. No other specific gambling-related statutes or regulatory acts are currently in force beyond the general criminal code provisions.
Regulatory Authority
There is no dedicated gambling regulatory authority in Iraq. Oversight and enforcement of gambling prohibitions fall under the jurisdiction of general law enforcement agencies, primarily the Ministry of Interior. These authorities are responsible for:
Enforcing the criminal provisions of the Penal Code related to gambling activities
Conducting investigations and raids on illegal gambling operations
Blocking access to online gambling platforms within Iraq
Implementing broader public order and morality laws as they relate to gambling
No specialized commission or regulatory body exists for the supervision, licensing, or regulation of gambling, as all such activities are categorically prohibited under current Iraqi law.
License Types
Overview of Gambling Licensing in Iraq
Iraq does not operate a formal gambling licensing system for either land-based or online gambling activities. All forms of gambling, including casinos, sports betting, and online gambling, are prohibited under Iraqi law. There are no official regulatory bodies or government agencies that issue licenses for gambling operations within the country.
Types of Gambling Licenses Available
Land-Based Gambling Licenses: No licenses are available for casinos, betting shops, or any other physical gambling establishments. All such activities are considered illegal.
Online Gambling Licenses: Iraq does not issue licenses for online gambling platforms. There is no legal framework permitting the operation of online casinos, poker sites, or sports betting platforms within the country.
Other Gambling Activities: There are no licensing provisions for lotteries, bingo, or any other forms of gambling.
Application Process
Submission: There is no official application process for gambling licenses, as the activity is not recognized or permitted by law.
Regulatory Authority: No government department or agency is responsible for processing gambling license applications.
License Duration and Renewal
Duration: Not applicable, as no licenses are issued.
Renewal: Not applicable.
Eligibility Requirements
Operator Eligibility: No eligibility criteria exist for gambling operators, since licensing is not possible under current Iraqi law.
Background Checks: Not applicable.
Licensing Costs and Financial Requirements
Fees: There are no fees or financial requirements, as no licenses are issued.
Capital Requirements: Not applicable.
Key Requirements for Obtaining and Maintaining a License
Compliance: There are no compliance requirements for gambling operators, as all gambling operations are illegal and unlicensed.
Reporting: No reporting or audit obligations exist for gambling activities.
Summary Table: Gambling Licensing in Iraq
License Type
Availability
Application Process
Cost
Duration/Renewal
Key Requirements
Land-Based Casino
Not available
Not applicable
Not applicable
Not applicable
Not applicable
Online Casino/Sportsbook
Not available
Not applicable
Not applicable
Not applicable
Not applicable
Lottery/Bingo
Not available
Not applicable
Not applicable
Not applicable
Not applicable
Important Notes
There are no legal avenues for obtaining a gambling license in Iraq for any form of gambling.
Any gambling operation within Iraq is unlicensed and subject to criminal penalties.
While some international online gambling sites accept Iraqi players, these platforms are not licensed or regulated by Iraqi authorities and operate entirely outside the Iraqi legal framework.
Gambling Tax
Gambling Operator Taxation in Iraq
Iraq prohibits all forms of gambling under its legal framework. As a result, there is no official, regulated, or legal gambling market in Iraq—either for land-based or online operators. This prohibition means that there is no established or published taxation system specifically for gambling operators in Iraq.
Tax Rates for Gambling Operations
There are no official tax rates for gambling operators in Iraq, as all gambling activities are considered illegal. No legal distinction is made between different types of gambling operations (casinos, betting, lotteries, etc.), and no tax regime is in place for these activities.
Basis for Taxation
Since gambling is not legally permitted, there is no basis for taxation (such as Gross Gaming Revenue, turnover, or other metrics) for gambling operators in Iraq.
Tax Reporting and Payment Requirements
There are no tax reporting or payment procedures for gambling operators, as no legal gambling businesses exist or are recognized by the Iraqi tax authorities.
Operators of illegal gambling activities are subject to criminal penalties rather than tax obligations.
Tax Incentives, Exemptions, or Special Provisions
There are no tax incentives, exemptions, or special provisions for gambling operators in Iraq. All forms of gambling are prohibited, and no legal framework exists to provide such measures.
Summary Table: Gambling Operator Taxation in Iraq
Aspect
Status in Iraq
Tax Rates
None (Gambling is illegal)
Tax Basis
Not applicable
Reporting & Payment
Not applicable
Incentives/Exemptions
None
In conclusion, due to the blanket prohibition of gambling in Iraq, there is no taxation system for gambling operators. Any gambling activity is subject to criminal prosecution, not taxation.
Prohibited Individuals
Age Restrictions and Identification Requirements
There is no officially established minimum legal gambling age in Iraq because all forms of gambling are strictly prohibited under Iraqi law. As a result, there are no regulated gambling venues or legal frameworks that would set age restrictions or require identification checks for entry or participation in gambling activities. In practice, any involvement in gambling, regardless of age, is considered illegal. Consequently, there are no player identification or verification requirements enforced by the state for gambling purposes.
Prohibited Activities and Game Restrictions
All forms of gambling, both offline and online, are explicitly prohibited in Iraq. This includes casino games such as blackjack, poker, roulette, slot machines, and sports betting.
Online gambling is also banned, and the government actively blocks access to international gambling websites.
Operating or participating in any gambling activity can result in severe penalties, including fines and imprisonment. Penalties are harsher for operators than for individual players.
There are no legal exceptions for specific games or gambling formats, with the only limited tolerance observed in traditional activities such as horse racing, camel racing, cockfighting, and dog fighting, which may occur in certain regions but are not officially sanctioned or protected by law.
Loot boxes and similar gambling-like features in video games are subject to restrictions and must comply with local regulations, but there is no formal, detailed framework published for their oversight.
Advertising and Marketing Limitations
All forms of advertising or marketing for gambling services are strictly prohibited in Iraq.
Promotion of gambling, including online platforms, is banned and subject to legal penalties.
Digital content regulations prohibit the promotion of games or competitions that endanger individuals, especially children and adolescents, and specifically ban the endorsement or incitement of gambling-related activities.
Content that violates public morals, encourages illegal activity, or undermines societal values is subject to removal and potential prosecution.
Responsible Gambling Requirements and Player Protection Measures
There are no state-mandated responsible gambling requirements or player protection measures because gambling is illegal and unregulated.
There is no government support, self-exclusion programs, or helplines for problem gambling within Iraq.
Players who access offshore online casinos do so at their own risk, without any legal recourse or protections from the Iraqi authorities.
Reputable international gambling sites may offer responsible gambling tools such as deposit limits, self-exclusion, and access to support resources, but these are not required or overseen by Iraqi regulators.
Geographic and Location Restrictions
There are no legal gambling venues permitted anywhere in Iraq, including casinos, betting shops, or lottery outlets.
Physical gambling establishments, where they exist, operate illegally and are subject to closure and prosecution by authorities.
Online gambling sites are systematically blocked by the government throughout the country, though some individuals may attempt to bypass these restrictions using VPNs or other means, which remains illegal.
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Timeline
Year/Date
Event
1969
Iraq enacts its Penal Code, explicitly prohibiting all forms of gambling and establishing criminal penalties for both participants and operators.
1970s–1980s
Strict enforcement of gambling bans under successive governments; all legal casinos and gambling venues are shut down.
1995
Baghdad's main horseracing track is relocated to the city outskirts by order of Saddam Hussein, reflecting continued restrictions on betting and gambling activities.
2003
After the fall of Saddam Hussein, enforcement of gambling bans becomes inconsistent due to political instability; some underground gambling activities re-emerge.
2003–2010s
Despite the official ban, sporadic underground casinos and betting venues appear, particularly in the Kurdish region, but remain illegal and subject to closure.
2010s–present
Online gambling grows in popularity among Iraqis, but remains unregulated and technically illegal; government maintains a policy of blocking foreign gambling websites and does not issue licenses.
2020s
No significant amendments to gambling laws; the prohibition remains in force, with online gambling operating in a legal gray area due to lack of specific legislation.
Requirements
Technical and Operational Requirements for Gambling Operators in Iraq
Currently, Iraq prohibits all forms of gambling, both land-based and online. There are no official regulatory frameworks, technical standards, or compliance procedures established for gambling operators within Iraq. As such, the following sections clarify the absence of requirements and highlight relevant considerations for operators seeking to understand the technical and operational landscape.
Software Certification and Technical Standards
There are no official Iraqi requirements for gambling software certification, random number generator (RNG) testing, or game fairness audits, as all gambling operations are illegal and unregulated.
No technical standards for platform integrity, uptime, or player protection are mandated by Iraqi authorities.
Data Protection, Privacy Measures, and Server Location
Iraq does not provide any legal framework or requirements for data protection or privacy specific to gambling operators.
There are no rules regarding the physical location of servers or mandatory data residency for gambling-related data.
Online gambling sites accessible in Iraq are typically operated from foreign jurisdictions and adhere to the data protection laws of their licensing authorities, not Iraq.
Anti-Money Laundering (AML) and Know Your Customer (KYC) Procedures
Iraq does not have AML or KYC requirements for gambling operators, as such businesses are not recognized or licensed by the state.
Operators serving Iraqi players from abroad may implement AML and KYC procedures as required by their own licensing jurisdictions, but these are not recognized or enforced by Iraqi authorities.
Financial Reporting, Auditing Standards, and Record-Keeping
No Iraqi regulations exist for financial reporting, independent audits, or record-keeping for gambling operators.
Operators licensed outside Iraq may follow the financial reporting and auditing standards of their licensing jurisdictions, but this is not connected to any Iraqi compliance obligation.
Technical Implementation Requirements for Responsible Gambling Tools
There are no Iraqi requirements for the implementation of responsible gambling tools, such as deposit limits, self-exclusion, or reality checks.
Any responsible gambling measures offered to Iraqi players are determined by the policies of the operator’s home jurisdiction, not by Iraqi law.
Sources
Primary Regulatory Authorities
Iraqi Communications and Media Commission (CMC) - Official government authority overseeing digital content, online activities, and media regulation in Iraq.
Contact: info@cmc.iq | Phone: +964 781 000 0000
Legislation Resources
Ministry of Justice – Iraq - Official portal for accessing Iraqi laws and legislative documents (Arabic only).
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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.
