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Is Gambling Legal in North Macedonia?

Regulated
Gambling is legal and regulated for land-based and online operations; state monopoly controls lotteries and most online gambling.

Key Information

Last Update 2025
Regulatory Authority Ministry of Finance of North Macedonia
License Cost Varies

Regulation by Activity Type

Casinos Regulated
Online Casinos Regulated
Betting Regulated
Online Betting Regulated
Lotteries Regulated
Poker Regulated

Highlights

  • Gambling in North Macedonia is legal for both land-based and online operators, with a minimum legal age of 18.
  • Recent amendments require casinos and betting shops to be at least 500 meters from schools and religious buildings.
  • The Law on Games of Chance and Entertainment Games is the main legislative framework regulating gambling activities.
  • Licensing fees for betting shops were recently increased from EUR 105,000 to EUR 200,000 per license.
  • The government is revising gambling laws, with debates over stricter licensing, venue closures, and online oversight.
  • The market faces criticism for outdated regulation and weak oversight, especially in areas like money laundering and advertising.
  • Proposed reforms could significantly reduce the number of gambling establishments and increase regulatory stringency.

Legislation

Primary Legislation

The core legal framework governing gambling in North Macedonia is established by the Law on Games of Chance and Entertainment Games, commonly referred to as the Gambling Law. This legislation regulates all primary forms of gambling, including land-based casinos, sports betting, gaming halls, lotteries, and online gambling. The Gambling Law outlines the legal definitions, permitted activities, and general operational standards for both land-based and online gambling sectors. It also sets out the state's monopoly over lotteries and certain online gambling activities, while providing the basis for licensing and oversight of other gambling operations. Recent years have seen significant amendments and ongoing debates regarding the Gambling Law, reflecting evolving political, social, and economic priorities. Notably, the law has been updated to include new provisions on the location of gambling establishments, such as minimum distance requirements from schools and religious buildings, and is subject to further revisions as the government continues to address market regulation and social concerns.

Regulatory Authority

Oversight and regulation of the gambling sector in North Macedonia is administered by the Ministry of Finance. This authority is responsible for implementing the Gambling Law and ensuring compliance across all segments of the gambling industry.
  • Supervises the issuance and revocation of gambling licenses according to the legal framework
  • Monitors the operation of land-based and online gambling activities for legal compliance
  • Enforces regulations related to responsible gambling and player protection
  • Oversees the state monopoly on lotteries and certain online gambling offerings
  • Coordinates with other government bodies to address issues such as anti-money laundering and advertising standards

License Types

Types of Gambling Licenses in North Macedonia

  • Land-Based Casino License: Permits operation of physical casinos offering table games and slot machines.
  • Sports Betting License: Covers betting shops accepting wagers on sports events.
  • Gaming Hall License: Allows operation of venues with slot machines and electronic gaming devices, but not full-scale casino games.
  • Lottery License: Reserved as a state monopoly; only the National Video Lottery may operate lottery games.
  • Online Gambling License: Effectively monopolized by the state; private operators are not currently issued online gambling licenses.
  • B2B Supplier License: Required for companies providing gaming equipment and software to licensed operators.

Application Process

  • Licenses are issued by the Ministry of Finance, which acts as the primary regulatory authority.
  • Applicants must submit a comprehensive application including business registration documents, proof of financial capacity, details of ownership and management, and a business plan.
  • Background checks are conducted on all major shareholders and key personnel to ensure suitability.
  • The application process includes an evaluation of the proposed location (for land-based venues) and technical standards of gaming equipment.
  • There is no official cap on the number of licenses for casinos, gaming halls, or betting shops, provided all requirements are met. Lotteries and online gambling remain state monopolies.

Duration, Renewal, and Eligibility

  • Licenses are typically granted for a fixed period, often 10 years for casinos and shorter terms for other activities, subject to regulatory review.
  • Renewal requires continued compliance with all legal and regulatory obligations, timely payment of fees, and demonstration of ongoing financial stability and integrity.
  • Eligibility is restricted to legal entities registered in North Macedonia, with transparent ownership structures and no criminal background among key personnel.

Licensing Costs and Financial Requirements

  • Casino License: High initial licensing fee (exact amount varies; recent figures indicate significant capital requirements).
  • Sports Betting License: The license fee for betting shops was recently increased from EUR 105,000 to EUR 200,000 per license.
  • Gaming Hall License: Substantial licensing fees apply; amounts are set by the Ministry of Finance and subject to periodic adjustment.
  • Lottery and Online Gambling: No private licensing; these are operated exclusively by the state or through state partnerships.
  • Applicants must demonstrate sufficient capital reserves and provide financial guarantees to cover potential liabilities.
  • Annual fees and other ongoing payments are required to maintain the license in good standing.

Key Requirements for Obtaining and Maintaining a License

  • Operators must comply with strict anti-money laundering (AML) and responsible gambling protocols.
  • Gaming equipment and software must be certified and meet technical standards set by the regulator.
  • Venues must adhere to location restrictions and minimum distance requirements from sensitive sites (e.g., schools, religious institutions).
  • Ongoing reporting obligations include regular submission of financial statements and operational data to the Ministry of Finance.
  • Failure to comply with regulatory requirements can result in suspension or revocation of the license.

Gambling Tax

Tax Rates for Gambling Operators in North Macedonia

Type of Gambling Operation Tax Rate Basis for Taxation
Casinos (land-based) Typically subject to a fixed annual fee and/or a percentage of Gross Gaming Revenue (GGR) Gross Gaming Revenue (GGR)
Betting Shops License fee increased to EUR 105,000 per shop (as of recent amendments); additional taxes may apply to turnover or GGR Primarily license fee; may include turnover or GGR-based taxation
Online Gambling Subject to specific annual license fees and GGR-based taxes; details may vary depending on the type of game Gross Gaming Revenue (GGR)
Slot Machine Clubs Annual license fee per location; possible additional taxes on GGR License fee and/or GGR

Basis for Taxation

  • Most gambling taxes in North Macedonia are calculated on the basis of Gross Gaming Revenue (GGR), which is the difference between the total amount wagered and the total amount paid out to players as winnings.
  • Some segments, such as betting shops, are subject to significant fixed annual license fees in addition to, or instead of, GGR-based taxes.
  • Online gambling operators are also taxed on GGR, with specific annual license fees depending on the type of games offered.

Tax Reporting and Payment Requirements

  • Gambling operators are required to file regular tax reports, typically on a monthly or quarterly basis, detailing their GGR, turnover, and other relevant financial data.
  • Taxes and license fees must be paid to the relevant state authorities according to the prescribed schedule, which is usually monthly or quarterly for ongoing operations, and annually for license fees.
  • Operators must maintain accurate accounting records and be prepared for audits or inspections by the tax authorities.

Tax Incentives, Exemptions, and Special Provisions

  • There are no widely reported tax incentives or exemptions specifically for gambling operators in North Macedonia.
  • Recent legislative amendments have focused on increasing license fees and tightening regulatory oversight rather than offering tax relief.
  • Special provisions may exist for state-operated or state-licensed online gambling platforms, but these are not generally available to private operators.
Note: North Macedonia is currently undergoing significant legislative changes in its gambling sector. Tax rates and reporting requirements may be subject to further amendments as new laws and regulations are adopted.

Prohibited Individuals

Age Restrictions and Identification Requirements

  • The minimum legal age for participating in any form of gambling in North Macedonia is 18 years.
  • Operators are required to verify the age and identity of players to ensure compliance with the minimum age requirement. This typically involves checking official identification documents before allowing access to gambling services, both online and in land-based venues.

Prohibited Activities and Game Restrictions

  • There are no broad prohibitions on major categories of gambling such as casinos, sports betting, or gaming halls, as these are all legally permitted and regulated.
  • Lotteries are strictly monopolized by the state, and private operators are not permitted to offer lottery games.
  • Private online gambling is not permitted; only the state-run National Video Lottery is authorized to offer online gambling services. No private online gambling licenses have been issued.

Advertising and Marketing Limitations

  • Advertising of gambling products is subject to regulatory oversight, with specific restrictions designed to prevent targeting minors and vulnerable groups.
  • Operators must avoid marketing that could appeal to individuals under the legal gambling age or that misrepresents the risks associated with gambling.
  • There are ongoing debates and public scrutiny regarding the adequacy and enforcement of advertising restrictions, with calls for stricter controls to address social concerns.

Responsible Gambling Requirements and Player Protection Measures

  • Operators are required to implement responsible gambling measures, including providing information on the risks of gambling and offering resources for problem gambling support.
  • Self-exclusion options must be available, allowing players to voluntarily ban themselves from gambling venues or online platforms.
  • Information about responsible gambling and support services must be clearly displayed in gambling establishments and on authorized online platforms.
  • Operators are expected to monitor player behavior for signs of problem gambling and intervene where appropriate, although the effectiveness and enforcement of these measures are subject to ongoing review.

Geographic and Location Restrictions

  • Casinos and bookmakers are prohibited from operating within 500 meters of schools and religious buildings. This restriction is intended to reduce the exposure of minors and vulnerable populations to gambling activities.
  • These location-based restrictions apply to both new and existing establishments, requiring relocation if the minimum distance is not met.

Timeline

Historical Timeline of Gambling Regulation in North Macedonia
Year/Date Event
2005 North Macedonia obtained candidate status for EU membership, which began influencing the development of gambling regulations to align with European standards
2013 Establishment of the National Video Lottery as a state monopoly in partnership with Casinos Austria, effectively reserving online gambling operations for the state
2016 Anti-gambling campaign began following the proposed construction of a casino in Mala Rečica, eventually gaining nationwide support under the banner of Lëvizja Anti-Bixhoz
February 2024 The General Assembly approved amendments to the Games of Chance and Entertainment Games Act (Gambling Act), which were subsequently blocked by then-President Stevo Pendarovski
May 2024 Change in government with the "Nationalist Allies" (VMRO-DPMNE) taking power, leading to a review of the Gambling Act
July 2024 The political alliance Vlen reopened debate on amendments to the Gambling Act, proposing stringent restrictions on gambling establishments
August 2024 The new nationalist government announced plans to restructure gambling legislation, addressing issues such as land-based licensing
2025 (Current) Parliament approved the Gambling Law requiring casinos and bookmakers to be located at least 500 meters away from schools and religious buildings
The gambling regulatory framework in North Macedonia has evolved significantly over the years, reflecting the country's political and social dynamics. The regulation currently allows for land-based casinos, sports betting, gaming halls, online gambling, and B2B suppliers under the oversight of the Ministry of Finance. While private operators can obtain licenses for land-based operations, online gambling remains effectively under state control through the National Video Lottery monopoly established in 2013. Recent developments show continued tension between different stakeholders, with industry representatives arguing that restrictive measures may lead to increased illegal gambling activities while reform advocates push for stronger protections, particularly regarding proximity to schools and religious institutions.

Requirements

Software Certification and Technical Standards

  • All gambling software used by licensed operators must undergo certification by recognized independent testing laboratories to ensure fairness, randomness, and compliance with technical standards set by the national regulator.
  • Gaming systems, including random number generators (RNGs), must demonstrate provable fairness and integrity through regular testing and certification.
  • Operators are required to implement robust technical controls to prevent manipulation or unauthorized access to gaming systems.
  • Technical infrastructure must ensure continuous system availability and secure transaction processing, including backup and disaster recovery mechanisms.

Data Protection, Privacy Measures, and Server Location

  • Operators are obligated to comply with national data protection laws, ensuring that all personal and financial data of players are securely stored and processed.
  • Data encryption protocols must be implemented for all sensitive information, both in transit and at rest.
  • Access to player data must be restricted to authorized personnel only, with audit trails maintained for all data access and modifications.
  • Gambling servers must be physically located within North Macedonia or in jurisdictions approved by the regulator, allowing for regulatory oversight and data access as required by law.

Anti-Money Laundering (AML) and Know Your Customer (KYC) Procedures

  • Operators must establish and maintain comprehensive AML programs in accordance with national and EU standards, including risk assessments and internal controls to detect and prevent money laundering and terrorist financing.
  • KYC procedures require the verification of player identity, age, and source of funds before allowing participation in gambling activities. This includes collecting and verifying official identification documents and monitoring for suspicious activity.
  • Operators must report suspicious transactions to the relevant financial intelligence unit and cooperate fully with regulatory and law enforcement authorities.
  • Ongoing monitoring of player transactions and behavior is mandatory to identify and address potential AML risks.

Financial Reporting, Auditing Standards, and Record-Keeping

  • Operators are required to maintain detailed records of all gaming transactions, player accounts, and financial operations for a minimum period specified by the regulator, typically several years.
  • Regular financial reporting to the regulatory authority is mandatory, including submission of audited financial statements prepared according to international accounting standards.
  • Operators must implement internal audit procedures to ensure the accuracy and integrity of financial data and compliance with regulatory requirements.
  • All records must be stored securely and made available for inspection by the regulator upon request.

Technical Implementation Requirements for Responsible Gambling Tools

  • Operators must integrate technical tools that enable players to set deposit, loss, and session time limits directly within their accounts.
  • Self-exclusion mechanisms must be available, allowing players to voluntarily exclude themselves from gambling activities for specified periods. The system must enforce these exclusions across all platforms operated by the licensee.
  • Automated alerts and notifications must be implemented to inform players of their gambling activity, including time and money spent.
  • Operators are required to provide direct access to responsible gambling resources and support services through their platforms.

Sources

Legislation Resources

Vatican City Niger

Important Information Notice

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.

Last updated: 22 April 2025