Regulatory AuthorityESG (Ente di Stato per i Giochi)
License CostVaries
Regulation by Activity Type
Casinos
Regulated
Online Casinos
Regulated
Betting
Regulated
Online Betting
Regulated
Lotteries
Regulated
Poker
Regulated
Highlights
Gambling in San Marino is regulated primarily by Law No. 67/2000 and Law No. 143/2006.
The ESG is the national gambling regulator, operating under the Grand General Council and State Congress.
Legal gambling forms include sweepstakes, lotteries, prize draws, lotto, betting, games of chance, and skill games.
Only registered players aged 18 and above, with valid ID, may enter licensed gambling premises.
San Marino does not issue licenses for online gambling, and there is no regulatory framework for online operators.
Players are permitted to access foreign online gambling sites, with no penalties or restrictions imposed.
Licensed operators must adhere to social responsibility measures to prevent gambling-related harm.
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Legislation
Primary Legislation
Gambling in San Marino is primarily governed by two key legislative acts:
Law No. 67/2000: This law establishes the legal framework for the regulation, control, supervision, and taxation of gambling activities within San Marino. It outlines the general rules for the operation of various forms of gambling, including sweepstakes, lotteries, prize draws, lotto, betting, games of chance, and skill-based games. The law also sets out requirements for social responsibility and mandates that only registered players aged 18 or older may participate in licensed gambling activities.
Law No. 143/2006: This act defines the regulatory authority responsible for overseeing gambling in San Marino and specifies its duties. It complements Law No. 67/2000 by detailing the structure and functions of the regulatory body, further strengthening the legal framework for the monitoring and regulation of the gambling sector.
Regulatory Authority
The oversight and regulation of gambling activities in San Marino are entrusted to a dedicated authority established under Law No. 143/2006:
ESG (Ente di Stato dei Giochi): ESG is the state entity responsible for the implementation, control, and supervision of all gambling activities as defined by Law No. 67/2000. It operates under the supervision of the Grand General Council and the State Congress.
ESG’s main responsibilities include overseeing the conduct of exclusive games, lotteries, prize draws, lotto, games of chance, skill games, and betting; preparing draft laws and regulations related to gambling; and adopting measures to ensure the safe and transparent management of games while preventing socially harmful consequences of gambling.
ESG may conclude contracts with private companies for the implementation of gambling activities, ensuring all operations comply with the established legal framework.
License Types
Types of Gambling Licenses in San Marino
San Marino offers licenses for a range of gambling activities, including:
Sweepstakes
Lotteries
Prize Draws
Lotto
Betting
Games of Chance
Skill-Based Games
Licenses are issued for both land-based and online operations, though the regulatory framework is more developed for land-based activities.
Application Process
The licensing process is overseen by the ESG (Ente di Stato dei Giochi), which operates under the supervision of the Grand General Council and the State Congress.
Operators interested in offering gambling services must submit a formal application to ESG, detailing the type of gambling activity, business plan, technical systems, and compliance measures.
Licenses are typically granted through the conclusion of contracts between the operator and the state, rather than a standard open application process.
Applicants must provide documentation confirming company registration, identity of key personnel, and evidence of financial stability.
Duration and Renewal Conditions
Licenses are generally issued for a fixed term, with the duration specified in the contract between the operator and the state regulator.
Renewal is subject to continued compliance with regulatory requirements and a review of the operator’s performance and adherence to social responsibility measures.
Renewal applications must be submitted prior to the expiration of the current license, following a process similar to the initial application.
Eligibility Criteria
Only companies registered in San Marino or those with a local representative office are eligible to apply for a gambling license.
Key personnel must pass background checks and demonstrate experience in the gambling sector.
Applicants must have robust measures in place for player protection, responsible gambling, and anti-money laundering.
Licensing Costs and Financial Requirements
Licensing fees and financial requirements are determined on a case-by-case basis, depending on the type and scale of the gambling activity.
Operators are typically required to pay an initial application fee, an annual licensing fee, and may be subject to additional charges for regulatory supervision.
Applicants must demonstrate sufficient financial resources to operate the proposed gambling activity and provide guarantees or deposits as required by the regulator.
Key Requirements for Obtaining and Maintaining a License
Compliance with technical standards for gaming equipment and software.
Implementation of anti-fraud and anti-money laundering procedures.
Adherence to responsible gambling and player protection policies, including age verification and self-exclusion mechanisms.
Regular reporting to the ESG on gaming activity, financial performance, and incidents of problem gambling.
Cooperation with regulatory audits and inspections as required by the ESG.
Gambling Tax
Tax Rates for Gambling Operators in San Marino
San Marino’s gambling taxation system is established primarily under Law No. 67/2000, which provides the framework for the taxation of gambling activities. The country permits various forms of gambling, including lotteries, betting, games of chance, and skill-based games. The tax rates and basis of taxation can vary depending on the type of gambling operation.
Type of Gambling
Tax Basis
Tax Rate
Lotteries & Prize Draws
Gross Gaming Revenue (GGR)
Specific rate set by contract with the regulator
Betting
Turnover or GGR (depending on contract)
Specific rate set by contract with the regulator
Games of Chance & Skill
GGR
Specific rate set by contract with the regulator
Tax rates are not fixed in legislation but are determined within the contractual agreements between the operator and the regulatory authority. This allows for some flexibility and negotiation, but the rates must comply with the principles outlined in the law.
Basis for Taxation
San Marino generally applies taxes on the basis of Gross Gaming Revenue (GGR), which is the difference between the amount wagered and the amount paid out to players as winnings.
For certain betting activities, taxation may also be based on turnover, depending on the contractual arrangement with the regulator.
Tax Reporting and Payment Requirements
Operators are required to maintain accurate and transparent records of all gambling transactions and revenues.
Regular tax reporting is mandatory, with the frequency and format defined in the contract with the regulator.
Tax payments must be made directly to the state according to the schedule specified in the operator’s contract, typically on a monthly or quarterly basis.
Failure to comply with reporting or payment obligations can result in penalties, suspension, or revocation of the operator’s contract.
Tax Incentives, Exemptions, and Special Provisions
There are no broadly published tax incentives or exemptions for gambling operators in San Marino.
Special provisions, including potential reductions or adjustments to tax rates, may be negotiated on a case-by-case basis as part of the contractual agreement with the regulator, particularly for large-scale or innovative projects.
All incentives or special terms must be explicitly stated in the operator’s contract with the government.
Prohibited Individuals
Age Restrictions and Identification Requirements
In San Marino, gambling activities are restricted to individuals who have reached the age of 18. This minimum age requirement applies to all forms of gambling permitted within the country. Players must provide valid identity documents before being allowed to enter casino premises. The identification verification process is mandatory and strictly enforced to prevent underage gambling. Casino operators must implement a registration system for players, ensuring that only properly identified and age-verified individuals can participate in gambling activities.
Prohibited Activities and Game Restrictions
While San Marino has a relatively permissive approach to gambling regulation, there are specific restrictions on gambling activities. The country allows several forms of gambling including sweepstakes, lotteries, prize draws, lotto, betting, games of chance, and skill-based games. However, any gambling activities not explicitly permitted under Laws No. 67/2000 and No. 143/2006 are considered prohibited. The regulatory framework defines which types of games can be legally offered, implicitly restricting all other forms of gambling that fall outside these categories.
Advertising and Marketing Limitations
San Marino's gambling legislation includes provisions regarding the advertising and marketing of gambling services, though the regulatory approach is considered relatively relaxed compared to other European jurisdictions. Operators must ensure that their marketing activities align with the social responsibility measures outlined in the gambling laws. This includes not targeting underage individuals in advertising campaigns and providing clear information about the risks associated with gambling. The regulatory framework aims to balance commercial interests with consumer protection principles.
Responsible Gambling Requirements
The legal system in San Marino defines several social responsibility measures that licensed casino operators must implement. These measures are designed to promote responsible gambling and protect vulnerable players. Operators are required to provide information about the risks associated with gambling and offer resources for problem gambling support. The regulatory framework emphasizes the importance of transparent management of games and the prevention of socially harmful consequences of gambling.
Geographic and Location Restrictions
San Marino's gambling regulations include provisions regarding the physical location of gambling venues. Licensed operators must comply with specific requirements regarding the establishment and operation of gambling premises. The country's small size naturally limits the number of physical gambling locations that can operate within its territory. The regulatory framework ensures that gambling venues are appropriately situated and do not contribute to social problems in surrounding communities.
Regulatory Oversight
The Ente di Stato dei Giochi (ESG) serves as the primary gambling regulator in San Marino, working under the supervision of the Grand General Council and the State Congress. The ESG is responsible for implementing control and supervision measures for gambling activities in accordance with Law No. 67/2000. Part of its mandate includes adopting initiatives aimed at ensuring safe and transparent management of games and preventing socially harmful consequences of gambling. This regulatory body plays a crucial role in enforcing player protection requirements and ensuring that operators comply with all relevant restrictions.
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Timeline
Year/Date
Event
2000 (July 25)
Law No. 67/2000 adopted, establishing the first comprehensive legal framework for the regulation, supervision, and taxation of gambling activities in San Marino, including lotteries, betting, games of chance, and skill-based games.
2006
Law No. 143/2006 enacted, defining the regulatory authority (ESG) responsible for monitoring and regulating the gambling industry, and outlining its duties and powers.
Requirements
Software Certification and Technical Standards
Gambling operators in San Marino are required to ensure that all gaming software and systems used for games of chance, skill games, lotteries, and betting meet technical standards for fairness, randomness, and security. This includes the use of certified random number generators (RNGs) and regular testing of gaming systems by independent and recognized testing laboratories.
Operators must implement robust technical controls to guarantee the integrity and transparency of all gaming activities, including secure transaction processing and protection against manipulation or fraud.
Systems must be capable of providing detailed logs and audit trails for all gaming activities, which should be accessible to the regulator for oversight and investigation purposes.
Data Protection, Privacy Measures, and Server Location
Operators are required to implement strict data protection and privacy measures in line with national and European standards, ensuring the confidentiality and integrity of all customer data.
Personal and financial data of players must be securely stored, with access restricted to authorized personnel only and protected by encryption and other cybersecurity measures.
There are no explicit requirements for server location in San Marino’s current regulations; however, operators must guarantee that data is readily available for regulatory inspection and that data storage complies with applicable privacy laws.
Anti-Money Laundering (AML) and Know Your Customer (KYC) Procedures
Operators must implement comprehensive AML procedures, including the identification and verification of all players before allowing participation in gambling activities. This involves collecting and verifying official identification documents to confirm the identity and age of players.
Ongoing monitoring of player transactions is required to detect and report suspicious activities to the relevant authorities.
Operators are obligated to maintain detailed records of all customer due diligence, transaction histories, and any reports made under AML regulations.
Financial Reporting, Auditing Standards, and Record-Keeping
Operators must maintain accurate and up-to-date financial records, including all transactions related to gaming operations, player accounts, and prize distributions.
Regular financial reporting to the regulator is mandatory, with operators required to submit audited financial statements prepared in accordance with recognized accounting standards.
Operators must retain all gaming and financial records for a specified minimum period, ensuring they are available for regulatory review and audit at any time.
Technical Implementation Requirements for Responsible Gambling Tools
Operators are required to integrate responsible gambling tools into their platforms, including mechanisms for self-exclusion, setting deposit and loss limits, and providing information on responsible gambling practices.
Systems must be capable of enforcing self-exclusion requests immediately and preventing excluded individuals from accessing gambling services.
Operators must display responsible gambling messages and provide access to support resources for problem gambling directly within their gaming 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.
