Gambling is fully regulated with a comprehensive licensing system for land-based and online operators; international online operators can apply for licenses.
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Slovakia’s Gambling Act allows online and land-based gambling, with a modern regulatory framework in place since March 2019.
The Gambling Regulatory Authority (URHH) oversees all gambling activities, licensing, and enforcement in Slovakia.
International operators can apply for online casino and sports betting licenses, with no cap on the number of licenses issued.
Licenses are typically valid for two, five, ten years, or indefinitely, depending on the gambling vertical and license type.
Local governments can impose stricter rules on land-based venues, leading to a decline in legal establishments and revenue.
Taxation is significant: in 2024, online casino tax revenue rose 35%, while land-based revenue is expected to decline further.
URHH actively blocks illegal sites, with over 820 unlicensed gambling platforms banned as of early 2025.
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Legislation
Primary Legislation
Slovakia’s gambling sector is governed by a comprehensive legal framework primarily established by the Gambling Act No. 30/2019 Coll. on Gambling (commonly referred to as the Gambling Act). This law sets out the core legal provisions for the regulation, operation, and oversight of all forms of gambling in the country, including land-based casinos, betting, online gambling, lotteries, and gaming arcades. The Gambling Act defines the types of permitted gambling activities, establishes general operational standards, and provides the legal basis for regulatory oversight and enforcement mechanisms. It also addresses measures for consumer protection, responsible gambling, and the prevention of illegal gambling activities.
Regulatory Authority
The principal regulatory body responsible for supervising and enforcing gambling legislation in Slovakia is the Gambling Regulatory Authority, known locally as the Úrad pre reguláciu hazardných hier (URHH). This authority operates under the Ministry of Finance and is tasked with the implementation and ongoing supervision of the Gambling Act and related regulations.
Oversees compliance with all gambling laws and regulations
Monitors both land-based and online gambling activities
Implements enforcement actions against illegal gambling operations
Maintains a list of prohibited gambling websites and ensures their blocking
Promotes responsible gambling and consumer protection measures
License Types
Types of Gambling Licenses in Slovakia
Online Casino License: Permits the operation of online casino games. Available to both domestic and international operators.
Online Sports Betting License: Covers online sports betting activities. Open to international operators.
Land-Based Casino License: Required for operating physical casinos within Slovakia.
Land-Based Betting License: Needed for running betting shops and retail betting outlets.
Lottery License: For organizing and operating lotteries, including numerical and instant lotteries.
Arcade License: For operating amusement arcades with gambling machines.
Card Game License: Required for organizing card games, both online and land-based.
Application Process and Duration
Application Submission: Applications must be submitted to the Slovak Gambling Regulatory Authority (URHH) with all required documentation, including detailed business plans, proof of financial standing, and technical system descriptions.
Processing Time: The standard processing period is approximately one to two months after submission of complete documentation.
License Duration: The validity period varies by license type and can be two years, five years, ten years, or indefinite. The specific term is determined by the type of gambling activity and the Authority’s discretion.
Renewal: Licenses can be renewed upon application before expiry, subject to compliance with ongoing regulatory requirements and payment of renewal fees.
No License Caps: There is no limit on the number of licenses that may be issued for most categories.
Eligibility and Key Requirements
Corporate Structure: Applicants must be legal entities. International operators must establish a branch or subsidiary in Slovakia for online gambling licenses.
Registered Capital: Minimum capital requirements apply and vary by license type. For example, online casino and betting operators must demonstrate sufficient registered capital as specified by the Authority.
Technical Standards: Operators must provide evidence that their gambling systems meet technical and security standards, including player protection and responsible gambling features.
Compliance Documentation: Applicants must submit documents such as anti-money laundering policies, internal control systems, and details of key personnel.
Local Representation: For online licenses, a local representative or office in Slovakia is required.
Game Certification: All games offered must be certified by approved testing laboratories to ensure fairness and compliance.
Ongoing Reporting: Licensees are required to submit regular reports to the Authority and comply with monitoring and audit requirements.
Licensing Costs and Financial Requirements
Application Fees: A non-refundable application fee is payable upon submission. The amount depends on the license type.
Annual Fees: Successful applicants must pay annual license fees, which vary by gambling activity and scale of operations.
Financial Guarantees: Some license types require the provision of financial guarantees or deposits to ensure compliance with regulatory obligations and player protection measures.
Cost Examples: While specific amounts may change, online casino and betting licenses typically require significant financial commitments, including both upfront and ongoing fees. The Authority publishes detailed fee schedules for each license category.
Maintaining a License
Compliance: Licensees must adhere to all regulatory requirements, including responsible gambling measures, anti-money laundering protocols, and technical system updates.
Reporting: Regular submission of operational and financial reports is mandatory.
Renewal Conditions: Timely payment of renewal fees and continued compliance with all licensing conditions are required for license renewal.
Supervision: The Authority conducts audits and inspections to ensure ongoing compliance. Failure to comply can result in suspension or revocation of the license.
Gambling Tax
Tax Rates for Gambling Operators in Slovakia
Type of Gambling
Tax Rate
Tax Base
Online Sports Betting
27%
Gross Gaming Revenue (GGR)
Online Casino
22%
Gross Gaming Revenue (GGR)
Land-based Gambling Rooms
Varies (not specified in recent public sources)
Typically GGR or turnover, depending on the product
Land-based Casinos
Varies (not specified in recent public sources)
Typically GGR or turnover, depending on the product
Online sports betting is taxed at 27% of GGR.
Online casino operations are taxed at 22% of GGR.
Land-based gambling rooms and casinos are also taxed, but recent public sources do not specify the exact rates. These are generally based on GGR or turnover, depending on the type of game.
Basis for Taxation
The primary basis for gambling taxation in Slovakia is Gross Gaming Revenue (GGR), which is defined as the difference between the total amount wagered and the total winnings paid out to players.
Some land-based operations may be taxed on turnover or other specific bases, depending on the product, but GGR is the standard for online gambling.
Tax Reporting and Payment Requirements
Gambling operators are required to calculate and report their tax liabilities on a monthly basis.
Tax returns must be filed with the Slovak Gambling Regulatory Authority (ÚRHH) and the relevant tax office.
Taxes must be paid monthly, typically by the 25th day of the following month for which the tax is calculated.
Operators must maintain accurate records of all bets, winnings, and other relevant financial data to support their tax filings.
Tax Incentives, Exemptions, and Special Provisions
There are currently no widely available tax incentives or exemptions for gambling operators in Slovakia.
No special reduced rates or holidays are provided for new market entrants or specific types of games.
All licensed operators are subject to the same tax rates and reporting requirements, regardless of their location or ownership structure.
Prohibited Individuals
Age Restrictions and Identification Requirements
The minimum legal age for participation in any form of gambling in Slovakia is 18 years.
All gambling operators are required to verify the age and identity of players before allowing them to participate. This applies to both land-based and online gambling activities.
Identification checks are mandatory at the entrance to gambling venues and during the registration process for online gambling accounts.
Prohibited Activities and Game Restrictions
Unlicensed gambling operations and participation in games offered by unauthorized providers are strictly prohibited.
The Slovak Gambling Regulatory Authority regularly updates a blacklist of prohibited online gambling websites, blocking access to hundreds of illegal platforms.
Local governments have the authority to impose additional restrictions on land-based gambling venues, which can include outright bans or limitations on the types of games allowed in specific municipalities.
Skill games are not regulated as gambling and are therefore excluded from licensed gambling offerings.
Advertising and Marketing Limitations
Advertising of gambling products and services is subject to strict regulations to prevent targeting minors and vulnerable groups.
Gambling advertisements must not depict minors, must avoid suggesting that gambling is a way to solve financial problems, and must not imply that gambling enhances social or professional success.
Promotional materials must include clear information about the risks of gambling and responsible gaming resources.
Responsible Gambling Requirements and Player Protection Measures
Operators must provide players with tools to set deposit, loss, and time limits on their gambling activity.
Self-exclusion programs are mandatory, allowing players to voluntarily ban themselves from gambling activities for a defined period.
Information about responsible gambling, potential risks, and support for problem gambling must be prominently displayed on operator websites and within physical venues.
Operators are required to monitor player behavior for signs of problem gambling and intervene when necessary, including offering support or restricting access.
All unusual or suspicious transactions must be reported promptly to the relevant authorities.
Geographic and Location Restrictions
Local municipalities have the power to restrict or ban the operation of land-based gambling venues within their jurisdictions, leading to significant regional variation in venue availability.
Land-based gambling is only permitted in licensed establishments, and these venues must comply with zoning regulations and distance requirements from schools and similar sensitive locations.
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Timeline
Year/Date
Event
1995
Slovakia adopts its first Gambling Act, establishing the initial legal framework for gambling activities in the country.
2005
Significant amendments are made to the Gambling Act, introducing stricter controls and clarifying licensing requirements for various gambling activities.
2011
Further legislative updates are implemented to address the rise of online gambling, including measures to block unauthorized websites.
2016
Amendments expand the regulatory scope and enforcement powers of the national gambling authority, strengthening oversight of both land-based and online gambling.
March 1, 2019
Slovakia enacts a new Gambling Act, opening the online gambling market to international operators and introducing a licensing system for online sports betting and casino games.
2020
Full implementation of the new regulatory regime begins, with the Gambling Regulatory Authority (URHH) overseeing licensing and compliance for both domestic and international operators.
2024
URHH intensifies enforcement against illegal gambling, adding numerous websites to its blacklist and responding to rapid growth in the online gambling market.
2025
Stricter local government regulations are introduced, leading to a projected decline in land-based gambling revenue and prompting further regulatory adjustments.
Requirements
Software Certification and Technical Standards
All gambling software used by operators must be certified by an independent, accredited testing laboratory to ensure compliance with Slovak technical standards.
Certification covers the randomness and fairness of games, the integrity of the random number generator (RNG), and the correct payout percentages.
Technical standards require that the gaming system, including all hardware and software components, meet strict reliability, security, and transparency criteria.
Operators must ensure that any updates or changes to the gaming software are also subject to re-certification before deployment.
Only approved and certified games may be offered to players; any unauthorized or uncertified games are strictly prohibited.
Data Protection, Privacy Measures, and Server Location
Operators are required to implement robust data protection measures in line with the General Data Protection Regulation (GDPR) and national data protection laws.
Personal and financial data of players must be securely stored, encrypted, and protected from unauthorized access.
Operators must ensure that all data processing activities are transparent, with clear privacy policies and consent mechanisms for players.
Gaming servers hosting player data and games must be located within the European Economic Area (EEA) or in jurisdictions with equivalent data protection standards.
Regular security audits and penetration testing are required to assess vulnerabilities and maintain data integrity.
Anti-Money Laundering (AML) and Know Your Customer (KYC) Procedures
Operators must implement comprehensive AML programs in accordance with Slovak and EU directives.
Mandatory customer identification and verification (KYC) must be performed before allowing any gambling activity or financial transactions.
KYC procedures include verification of identity, age, and address using reliable, independent data sources or documentation.
Operators are required to monitor transactions for suspicious activity and report unusual or suspicious transactions to the relevant authorities without undue delay.
Enhanced due diligence is required for high-risk customers or transactions, including politically exposed persons (PEPs).
Financial Reporting, Auditing Standards, and Record-Keeping
Operators must maintain detailed and accurate records of all gaming transactions, player accounts, and financial flows.
Regular financial reporting to the Gambling Regulatory Authority is mandatory, including submission of audited financial statements.
All records must be retained for a minimum period as specified by Slovak law, typically five to ten years, and must be readily accessible for inspection.
Operators are required to undergo periodic independent audits of their gaming systems, financial operations, and compliance with regulatory requirements.
Any refusal to perform a requested unusual transaction must be reported promptly to the authorities.
Technical Implementation Requirements for Responsible Gambling Tools
Operators must integrate responsible gambling tools into their platforms, including self-exclusion options, deposit limits, loss limits, and session time limits.
The system must allow players to set personal limits and self-exclude from gambling activities at any time, with immediate effect.
Technical systems must prevent access to gambling services by self-excluded individuals or those under legal gambling age.
Responsible gambling information and support resources must be prominently displayed and easily accessible to all players.
Operators are required to implement real-time monitoring tools to detect signs of problem gambling and intervene when necessary.
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.
