Gambling is comprehensively regulated under the Gambling Regulation Act 2024, covering both retail and online sectors with strict licensing and consumer protection measures.
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Regulatory AuthorityGambling Regulatory Authority of Ireland (GRAI)
License CostVaries
Regulation by Activity Type
Casinos
Regulated
Online Casinos
Regulated
Betting
Regulated
Online Betting
Regulated
Lotteries
Regulated
Poker
Regulated
Highlights
The Gambling Regulation Act 2024 established a unified framework for all gambling activities in Ireland.
The Gambling Regulatory Authority of Ireland (GRAI) is the new national regulator overseeing both land-based and online gambling.
Licensing is mandatory for all operators, with separate categories for different gambling activities and strict suitability checks.
Credit card payments and ATM machines in gambling venues are prohibited to reduce gambling-related harm.
All forms of inducements, such as VIP programs, free bets, and free credit, are banned under the new law.
Gambling advertising is restricted, including a TV ban from 5:00 pm to 9:30 pm and a ban on social media ads.
A National Gambling Exclusion Register and a Social Impact Fund are in place to support responsible gambling and addiction prevention.
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Legislation
Primary Legislation
The core legal framework governing gambling in Ireland is established by the Gambling Regulation Act 2024. This comprehensive statute repeals and consolidates previous gambling laws, creating a unified legal structure for all forms of gambling, including both land-based and online activities. The Act aims to modernize and streamline the regulation of betting, gaming, and lotteries, with a strong emphasis on public safety and consumer protection. The legislation sets out the legal definitions, regulatory requirements, and overarching principles for the operation and oversight of gambling activities throughout the country.
Regulatory Authority
The Gambling Regulatory Authority of Ireland (GRAI) is the central oversight body established under the Gambling Regulation Act 2024. GRAI is responsible for enforcing the provisions of the Act, regulating all gambling activities (excluding the national lottery), and ensuring compliance with the law. Its mandate includes protecting vulnerable individuals, overseeing advertising and promotional activities, and maintaining public trust in the gambling sector.
Supervises and enforces compliance with the Gambling Regulation Act 2024
Regulates both online and land-based gambling operations
Oversees consumer protection measures and responsible gambling initiatives
Administers a national gambling exclusion register
Implements and monitors restrictions on advertising and marketing
Has discretionary powers to introduce further regulations as needed
License Types
Overview of the Gambling Licensing System in Ireland
As of March 2025, Ireland’s gambling licensing system is regulated by the Gambling Regulatory Authority of Ireland (GRAI), established under the Gambling Regulation Act 2024. This new framework consolidates all previous gambling laws and introduces a unified licensing regime for both land-based and online gambling operators.
Types of Licenses Available
Business-to-Consumer (B2C) Licenses: For operators offering betting, gaming, and other gambling services directly to consumers. This includes both online and retail (land-based) operations.
Business-to-Business (B2B) Licenses: For suppliers providing gambling products, platforms, or services to B2C operators.
Lottery Licenses: For operators running lotteries, excluding the national lottery, which remains under separate regulation.
Other Specific Licenses: Additional categories may exist for specialized gambling activities as defined by the GRAI, such as pool betting or gaming machine operations.
Application Process
Applications must be submitted to the GRAI through official channels, typically via an online portal or designated forms.
Applicants must provide detailed information, including corporate structure, ownership, key personnel, business plans, and evidence of financial stability.
Background checks are conducted on key individuals to ensure suitability and integrity.
Applicants must demonstrate robust systems for responsible gambling, anti-money laundering (AML), and player protection.
The GRAI may require additional documentation or clarification during the review process.
Duration, Renewal, and Eligibility
Licenses are typically granted for a fixed term, commonly one to five years, as determined by the GRAI.
Renewal applications must be submitted before the expiry date and are subject to a review of compliance history and any changes in business structure or operations.
Eligibility is restricted to entities and individuals who meet strict suitability and probity standards, including financial soundness and a clean criminal record.
Licensing Costs and Financial Requirements
Application fees and annual licensing fees are payable to the GRAI. The specific amounts vary depending on the type and scale of the gambling activity.
Fees are structured to reflect the size of the operator and the nature of the license (e.g., online vs. retail, B2C vs. B2B).
Operators may be required to demonstrate a minimum level of capital or financial reserves to ensure operational stability and player protection.
Additional costs may apply for background checks, compliance audits, and contributions to regulatory funds such as the Social Impact Fund.
Key Requirements for Obtaining and Maintaining a License
Operators must implement effective responsible gambling measures, including self-exclusion tools and player protection protocols.
Compliance with anti-money laundering (AML) and counter-terrorism financing (CTF) regulations is mandatory.
Regular reporting to the GRAI on operational, financial, and compliance matters is required.
Operators must maintain up-to-date records and be subject to periodic audits and inspections by the regulator.
Any significant changes to ownership, management, or business operations must be reported to the GRAI and may require prior approval.
Failure to comply with licensing conditions can result in penalties, suspension, or revocation of the license.
Summary Table: Key Aspects of Irish Gambling Licensing
Capital/reserve requirements, regulatory fund contributions
Key Conditions
Responsible gambling, AML/CTF, reporting, audits
Gambling Tax
Tax Rates for Gambling Operators in Ireland
Type of Gambling Operation
Tax Rate
Basis of Taxation
Retail Betting (Bookmakers)
2%
Turnover (stakes received)
Betting Intermediaries (e.g., Betting Exchanges)
25%
Commission earned (not turnover or GGR)
Basis for Taxation
Retail bookmakers are taxed at 2% on the total amount staked by customers (turnover), not on gross gaming revenue (GGR) or profit.
Betting intermediaries, such as betting exchanges, are taxed at 25% on the commission they earn from facilitating bets between customers.
Tax Reporting and Payment Requirements
Gambling operators must register with the Irish Revenue Commissioners for betting duty purposes.
Betting duty returns must be filed monthly. The return must detail the total amount of bets accepted and, for intermediaries, the commission earned.
Payment of the relevant betting duty must be made at the same time as the submission of the monthly return.
Returns and payments are due by the 15th day of the month following the month in which the bets were accepted or commission earned.
Returns and payments are submitted electronically through the Revenue Online Service (ROS).
Tax Incentives, Exemptions, and Special Provisions
There are currently no compulsory levies or additional gambling-specific taxes beyond the standard betting duty and betting intermediary duty.
No specific tax incentives or exemptions are provided for gambling operators under the current regime.
Operators are subject to standard Irish corporate tax on their profits, in addition to betting duties.
Prohibited Individuals
Age Restrictions and Identification Requirements
The minimum legal age to participate in any form of gambling in Ireland is 18 years old.
Operators are required to verify the age and identity of all players before allowing participation in gambling activities, both online and in-person.
Identification checks must be robust to prevent underage gambling, with operators required to implement effective Know Your Customer (KYC) procedures.
Prohibited Activities and Game Restrictions
Gambling with funds sourced from credit cards is strictly prohibited for all forms of gambling.
VIP memberships, loyalty schemes, and free bet promotions are banned, as these are considered predatory and may target vulnerable players.
Operators are not permitted to offer inducements, such as targeted bonuses or exclusive offers, to individuals or groups. All offers must be available to the general public only.
There are restrictions on the types of games and gambling activities that can be offered, with specific bans on unlicensed or unauthorized gambling products.
Advertising and Marketing Limitations
Gambling advertisements are prohibited on television between 5:30 am and 9:00 pm to protect children and vulnerable persons from exposure.
All social media advertising for gambling is banned.
Adults must actively opt in to receive any gambling-related marketing communications; unsolicited marketing is not permitted.
Sporting clubs with members under 18 years of age are not allowed to accept sponsorships from gambling companies.
Operators are prohibited from targeting individuals with personalized gambling offers or promotions, especially those showing signs of excessive gambling.
Responsible Gambling Requirements and Player Protection Measures
A National Gambling Exclusion Register is being established, allowing individuals to self-exclude from specific gambling activities or from all licensed operators in Ireland.
Operators are required to integrate with the exclusion register and must prevent excluded individuals from accessing their services.
Time limits and exclusion periods are determined by the regulator, with options for both permanent and temporary self-exclusion.
Operators must provide clear information and tools to help players manage their gambling, including deposit limits, loss limits, and access to responsible gambling resources.
A Social Impact Fund is in place to support research, education, and programs addressing problem gambling and player protection.
Geographic and Location Restrictions
Physical gambling venues must comply with location-based restrictions, including minimum distances from schools and other locations frequented by minors, as determined by the regulator.
Remote (online) gambling operators must ensure that their services are only accessible to individuals located within Ireland and must implement effective geo-blocking measures to prevent access from prohibited jurisdictions.
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Timeline
Year/Date
Event
1931
Betting Act 1931 is enacted, providing the first legal framework for betting shops and bookmakers in Ireland.
1956
Gaming and Lotteries Act 1956 is introduced, regulating gaming and lotteries but effectively prohibiting commercial casinos.
2003
National Lottery Act 2003 is passed, updating the regulation and operation of the Irish National Lottery.
2015
Betting (Amendment) Act 2015 comes into force, extending licensing requirements to online and remote betting operators.
2022
Gambling Regulation Bill is passed by Parliament, establishing the Gambling Regulatory Authority of Ireland (GRAI) and setting the stage for comprehensive reform.
2024
Gambling Regulation Act 2024 is enacted, repealing previous gambling laws and unifying regulation under a single framework.
2025 (March 5)
The Gambling Regulatory Authority of Ireland (GRAI) officially comes into force, beginning the implementation of the new regulatory regime.
Requirements
Software Certification and Technical Standards
All gambling software used by operators must meet technical standards established by the Gambling Regulatory Authority of Ireland (GRAI), ensuring fairness, randomness, and integrity of games.
Software platforms and random number generators (RNGs) require certification from approved independent testing laboratories before deployment.
Operators must implement robust technical controls to prevent manipulation, unauthorized access, or tampering with games and betting systems.
Updates or changes to certified software must be reported to the GRAI and may require re-certification before being introduced into the live environment.
Operators are required to maintain a secure technical environment, including regular vulnerability assessments and penetration testing.
Data Protection, Privacy, and Server Location
Operators must comply with the General Data Protection Regulation (GDPR) and Irish data protection laws, ensuring the lawful, fair, and transparent processing of customer data.
Personal and financial data must be stored securely, with encryption both at rest and in transit.
Operators must implement access controls, audit trails, and regular data integrity checks to prevent unauthorized access or data breaches.
Server location requirements stipulate that operational and player data must be accessible to the GRAI for regulatory oversight, with certain data potentially required to be stored within the EU or in jurisdictions with equivalent data protection standards.
Operators must have clear policies for data retention and secure deletion in accordance with regulatory guidelines.
Anti-Money Laundering (AML) and Know Your Customer (KYC) Procedures
Operators are required to implement comprehensive AML programs aligned with Irish and EU anti-money laundering directives.
KYC procedures must be in place to verify the identity, age, and source of funds of all customers before allowing gambling activity.
Enhanced due diligence is required for higher-risk customers, including politically exposed persons (PEPs) and those with large or unusual transactions.
Operators must monitor transactions for suspicious activity and report any suspicious transactions to the relevant authorities without delay.
All customer identification and verification records must be securely maintained and readily accessible for regulatory inspection.
Financial Reporting, Auditing Standards, and Record-Keeping
Operators must maintain accurate and up-to-date records of all financial transactions, including player deposits, withdrawals, and wagers.
Regular financial reporting to the GRAI is mandatory, with requirements for both periodic and ad-hoc submissions.
Operators are subject to independent financial audits, with audit reports submitted to the regulator as per prescribed schedules.
Comprehensive record-keeping is required for all gaming activity, customer interactions, and compliance actions, with retention periods specified by the regulator.
Records must be stored securely and be accessible for regulatory review upon request.
Technical Implementation of Responsible Gambling Tools
Operators must integrate technical systems that enable players to set deposit, loss, and time limits on their gambling accounts.
Mandatory self-exclusion functionality must be provided, allowing players to exclude themselves from gambling for specified time periods or indefinitely.
Operators are required to participate in the National Gambling Exclusion Register, ensuring that self-exclusion is enforced across all licensed operators.
Automated monitoring tools must be in place to detect and flag signs of problematic gambling behavior, triggering interventions or mandatory breaks as required by regulation.
Responsible gambling information and support resources must be prominently displayed and easily accessible on all platforms.
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.
