Regulatory AuthorityMinistry of Finance of the Republic of Slovenia
License CostVaries
Regulation by Activity Type
Casinos
Regulated
Online Casinos
Prohibited
Betting
Regulated
Online Betting
Regulated
Lotteries
Regulated
Poker
Regulated
Highlights
[ "Online gambling is legal, but only for domestic operators.", "Foreign online gambling operators are prohibited.", "The Slovenian government can grant up to 15 casino concessions.", "The Ministry of Finance is reviewing the gambling strategy.", "Lotteries and sports betting are allowed under current laws.", "Regulations aim to balance economic benefits and social impacts." ] ```
Technical Compliance Assistance
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Legislation
Primary Legislation
The regulation of gambling in Slovenia is primarily governed by the Gaming Act (Zakon o igrah na srečo), which establishes the legal framework for all forms of games of chance, including casinos, sports betting, and lotteries. This Act defines the types of permissible gambling activities, sets the conditions under which they may be offered, and outlines the procedures for obtaining concessions to operate such activities. The Gaming Act is supported by secondary regulations and government decrees that provide further detail on operational standards and compliance requirements. The current legislative framework is under review by the Ministry of Finance, with considerations for updates to ensure alignment with both domestic needs and European Union standards.
Regulatory Authority
Oversight and enforcement of gambling legislation in Slovenia are primarily the responsibility of the Ministry of Finance. Within the Ministry, a dedicated Games of Chance Administration is tasked with supervising compliance, granting concessions, and ensuring the integrity of the gambling sector. The regulatory authority is responsible for:
Supervising the organization and operation of games of chance
Granting and monitoring concessions for casinos, betting, and lotteries
Enforcing compliance with the Gaming Act and related regulations
Implementing policies to ensure responsible gambling and player protection
License Types
Types of Gambling Licenses in Slovenia
Casino License (Special Games of Chance): The Slovenian government may grant up to 15 concessions for operating special games of chance in casinos. These licenses allow the operation of land-based casinos offering table games and slot machines.
Gaming Hall License (Classic Games of Chance): Up to 45 concessions may be granted for gaming halls, which typically offer slot machines and limited types of classic games.
Sports Betting License: Sports betting is permitted, but the number of licenses is strictly limited and typically controlled by state-owned or state-approved entities.
Lottery License: The national lottery operator, Loterija Slovenije, holds the exclusive license to organize lottery games and is the only authorized provider for most online gambling activities.
Application Process for Gambling Licenses
Licenses are issued as concessions by the Government of Slovenia, following a public tender or direct application process, depending on the type of license.
Applicants must submit comprehensive documentation, including business plans, proof of financial stability, details of ownership structure, and evidence of technical and operational capability.
Background checks are conducted on key personnel and stakeholders to ensure integrity and suitability.
For casino and gaming hall licenses, local municipalities are consulted and must provide consent for the establishment of gambling premises within their jurisdiction.
The application process is rigorous and can be time-consuming, often taking several months to complete.
Duration, Renewal, and Eligibility
Casino and gaming hall concessions are typically granted for a fixed period, often up to 10 years, with the possibility of renewal subject to compliance with all regulatory requirements.
Renewal applications must demonstrate continued compliance with all licensing conditions, financial obligations, and responsible gambling measures.
Eligibility is generally restricted to companies registered in Slovenia. Foreign entities are not permitted to directly obtain licenses or operate gambling businesses in the country.
Applicants must not have a criminal record or history of regulatory violations.
Licensing Costs, Fees, and Financial Requirements
Applicants are required to pay significant application and annual licensing fees. The exact amounts vary depending on the type and scale of the operation (casinos, gaming halls, sports betting, or lottery).
Operators must demonstrate sufficient financial resources to ensure the stable and secure operation of gambling activities, including minimum capital requirements and guarantees.
Additional fees may be imposed for regulatory supervision and periodic compliance audits.
For casino licenses, the financial threshold is high, reflecting the scale and social impact of such operations.
Key Requirements for Obtaining and Maintaining a License
Strict adherence to anti-money laundering (AML) and responsible gambling standards.
Implementation of robust internal controls, including secure gaming systems and transparent accounting procedures.
Regular submission of operational and financial reports to the regulatory authority.
Compliance with technical standards for gaming equipment and software.
Ongoing monitoring and training of staff in responsible gambling and regulatory compliance.
Cooperation with regulatory inspections and audits.
Summary Table: Key Features of Gambling Licensing in Slovenia
License Type
Number Available
Eligibility
Duration
Renewal
Key Financial Requirements
Casino
Up to 15
Slovenian-registered companies
Up to 10 years
Possible, subject to compliance
High capital, application & annual fees
Gaming Hall
Up to 45
Slovenian-registered companies
Up to 10 years
Possible, subject to compliance
Moderate capital, application & annual fees
Sports Betting
Strictly limited
State-approved entities
Varies
Possible, subject to compliance
Varies, state oversight
Lottery
Exclusive (Loterija Slovenije)
State-owned operator
Exclusive
Not applicable
State-owned, exclusive rights
Gambling Tax
Tax Rates for Gambling Operators in Slovenia
Slovenia applies a differentiated taxation system for gambling operators, depending on the type of gambling activity.
Taxes are generally based on the Gross Gaming Revenue (GGR), which is the difference between the total amount wagered and the winnings paid out to players.
Specific tax rates for different types of gambling operations are set by national legislation and may vary for lotteries, betting, casino games, and other forms of gambling.
Type of Gambling
Tax Basis
Tax Rate
Lotteries
Gross Gaming Revenue (GGR)
Varies (typically around 15%)
Sports Betting
Gross Gaming Revenue (GGR)
Varies (commonly 20%)
Casino Games
Gross Gaming Revenue (GGR)
Ranges from 18% to 45% depending on the game type and turnover
Slot Machines
Gross Gaming Revenue (GGR)
Higher rates, often between 30% and 45%
Online Gambling
Gross Gaming Revenue (GGR)
Generally aligned with land-based rates
Tax Reporting and Payment Requirements
Gambling operators are required to calculate and report their tax liabilities on a monthly basis.
Tax returns must be submitted to the Slovenian tax authorities, typically by the 15th day of the following month.
Payments of gambling taxes are due at the same time as the submission of the tax return.
Operators must maintain detailed records of all wagers, payouts, and other relevant financial transactions to support their tax filings.
Failure to comply with reporting or payment obligations can result in penalties and interest charges.
Value-Added Tax (VAT) Considerations
Gambling services are generally exempt from VAT in Slovenia, in line with EU VAT Directive provisions.
However, ancillary services related to gambling (such as hospitality or entertainment not directly linked to gaming) may be subject to the standard VAT rate of 22%.
Tax Incentives, Exemptions, and Special Provisions
There are no broad tax incentives or exemptions specifically for gambling operators; the sector is generally subject to specific gambling taxes rather than corporate income tax on gambling revenue.
Recent amendments allow for tax relief related to investments in digital and green transition projects, which may be available to gambling operators if they meet the qualifying criteria.
Unused tax losses can be carried forward for up to five tax periods, subject to transitional provisions for losses incurred before 2025.
Prohibited Individuals
Age Restrictions and Identification Requirements
The minimum legal age for participation in any form of gambling in Slovenia is 18 years. All gambling operators are required to verify the age and identity of players before allowing them to participate. This typically involves checking official identification documents, such as a passport or national ID card, at both land-based venues and during online registration. Entry to gambling establishments is strictly prohibited for individuals under the age of 18, and operators must implement controls to prevent underage gambling.
Prohibited Types of Gambling Activities and Game Restrictions
Only authorized forms of gambling are permitted, which include casino games, sports betting, and lotteries. Any gambling activity not specifically authorized by the government is prohibited.
Online gambling is restricted exclusively to domestic, government-approved operators. Foreign or unlicensed online gambling sites are not permitted to offer services to Slovenian residents.
Private entities and foreign operators are barred from providing gambling services, both online and offline, unless specifically granted a government concession.
Unlicensed games of chance, unapproved betting activities, and unauthorized lottery schemes are strictly forbidden.
Advertising and Marketing Limitations
Advertising of gambling services is subject to strict regulation to prevent targeting minors and vulnerable groups.
Gambling advertisements must not depict gambling as a means to solve financial or personal problems, nor should they present gambling as glamorous or risk-free.
Marketing communications must include clear messages about the risks associated with gambling and information on responsible gambling resources.
Operators are prohibited from sending unsolicited promotional materials to individuals who have self-excluded or requested not to receive such communications.
Advertising is not allowed in media or locations primarily intended for minors, such as schools or children’s publications.
Responsible Gambling Requirements and Player Protection Measures
Operators must provide clear and accessible information about responsible gambling, including the risks of gambling addiction and resources for seeking help.
Self-exclusion programs are mandatory, allowing players to voluntarily ban themselves from gambling venues or online platforms for a specified period.
Operators are required to offer tools for players to set personal limits on deposits, losses, and playing time.
Staff at gambling venues must be trained to recognize signs of problem gambling and to intervene or provide assistance when necessary.
Information about support services and helplines for gambling-related problems must be prominently displayed in all gambling environments.
Geographic and Location Restrictions for Gambling Venues
There are limits on the number and location of licensed gambling venues, with a fixed number of concessions granted for casinos and other gambling establishments.
Gambling venues are not permitted to operate in close proximity to schools, religious institutions, or other locations frequented primarily by minors.
Online gambling services must be operated from within Slovenia by licensed domestic entities; cross-border or offshore gambling operations are not allowed.
Gambling Regulatory Consultation
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Timeline
Year/Date
Event
1995
Slovenia adopts its first Gambling Act, establishing the legal framework for games of chance and casino operations.
2001
Amendments to the Gambling Act introduce further regulation of gambling activities, including licensing and concession procedures.
2013
Significant update of gambling regulations; new rules introduced for concession grants, responsible gambling, and alignment with EU standards.
2024
Ministry of Finance announces a comprehensive review of the gambling strategy and legal framework, aiming to modernize the sector after nearly 13 years.
Requirements
Software Certification and Technical Standards
All gambling software used by operators in Slovenia must undergo certification by accredited testing laboratories to ensure fairness, randomness, and compliance with technical standards.
Gaming systems must have robust mechanisms to prevent manipulation, unauthorized access, and ensure game integrity.
Technical systems—including random number generators (RNG), payout calculations, and game logic—must be regularly tested and certified according to national and EU standards.
Operators are required to implement secure and auditable logging of all gaming transactions and system events.
Software updates and changes must be reported to the regulator, with major changes requiring re-certification before deployment.
Data Protection, Privacy Measures, and Server Location
Operators must comply with the General Data Protection Regulation (GDPR) for the collection, processing, and storage of personal data.
All player data must be stored securely, with encryption both in transit and at rest, to prevent unauthorized access or breaches.
Access to sensitive data is restricted to authorized personnel, with audit trails maintained for any data access or modification.
Servers hosting gambling operations and player data are required to be physically located within Slovenia or in another EU/EEA country that meets equivalent data protection standards.
Operators must implement robust cybersecurity measures, including regular vulnerability assessments and incident response protocols.
Anti-Money Laundering (AML) and Know Your Customer (KYC) Procedures
Operators are obligated to implement comprehensive AML procedures in line with the EU’s Anti-Money Laundering Directives and Slovenian law.
Mandatory KYC checks must be performed before allowing players to deposit or withdraw funds, including verification of identity, age, and address using reliable, independent sources.
Enhanced due diligence is required for high-risk players and transactions exceeding specified thresholds.
Operators must monitor player activity for suspicious patterns and report any suspected money laundering or terrorist financing to the relevant authorities without delay.
All AML and KYC processes must be documented, and relevant records securely retained for a minimum period as prescribed by law.
Financial Reporting, Auditing Standards, and Record-Keeping
Operators are required to maintain accurate and up-to-date financial records of all gaming transactions, player accounts, and operational activities.
Regular financial reporting to the regulator is mandatory, including detailed breakdowns of revenues, payouts, and player balances.
Annual independent audits of both financial statements and gaming systems must be conducted by certified auditors.
Operators must retain all transactional and financial records for a minimum statutory period, ensuring these are readily accessible for regulatory inspection.
Systems must provide secure, tamper-evident logs of all financial and gaming activities.
Technical Implementation Requirements for Responsible Gambling Tools
Operators must integrate technical tools that allow players to set deposit, loss, and session time limits directly within their accounts.
Self-exclusion features must be available, enabling players to voluntarily block themselves from gambling for defined periods or indefinitely.
Systems must automatically detect and enforce self-exclusion and player-imposed limits across all platforms and channels.
Operators are required to display responsible gambling information prominently and provide easy access to support resources and helplines.
Technical solutions must be in place to monitor player behavior for signs of problem gambling and trigger appropriate interventions or notifications.
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.
