Regulatory AuthorityGeneral Directorate of Casinos
License CostVaries
Regulation by Activity Type
Casinos
Regulated
Online Casinos
Prohibited
Betting
Regulated
Online Betting
Regulated
Lotteries
Regulated
Poker
Prohibited
Highlights
Uruguay maintains a state monopoly on online sports betting, with La Banca as the sole licensed operator.
Online casino and poker games are banned, with only state-authorized operators permitted to offer online gambling.
A new online gambling bill is under debate, aiming to legalize online casino games via licensed land-based operators.
Land-based casino concessions are limited to municipalities in designated Tourism Zones, such as Punta del Este.
The regulatory framework allows ISP blocking of unauthorized gambling sites and prohibits sponsorships by unlicensed operators.
A recent tax reform increased land-based casino and betting turnover tax by an additional 0.75 percent.
A portion of gross income from legalized online gambling, if approved, would fund gambling harm prevention and treatment.
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Legislation
Primary Legislation
Uruguay’s gambling sector is governed by a framework of key laws and regulatory acts that address both land-based and online gambling activities. The foundational legal basis is rooted in early statutes, notably the 1895 law that established the principle that all gambling activities require explicit authorization from the state. In recent years, Uruguay has enacted additional legislation to address the regulation of online gambling and to reinforce state control over gaming operations.
The 1895 Law on Games of Chance establishes that all forms of gambling must be authorized by the state and prohibits unauthorized gambling operations.
Recent legislative reforms have introduced a ban on unauthorized online casino and poker games, explicitly prohibiting unlicensed domestic and international operators from targeting Uruguayan residents with online gambling services.
Online sports betting and online lottery are permitted exclusively through the state-run operator, La Banca, which is the only platform licensed for these activities.
A new bill, passed by the Senate and under discussion in the Chamber of Deputies, seeks to formally regulate online casino gaming. This bill would allow only those companies that operate land-based casinos in Uruguay to offer online casino games, subject to strict requirements and ongoing state authorization.
The legal framework also includes provisions for the prevention and treatment of gambling addiction, mandating the creation of a dedicated fund financed by a portion of gross profits and fines from online gaming operations.
Regulatory Authority
Oversight and enforcement of gambling laws in Uruguay are divided among several state bodies, each with distinct responsibilities depending on the type of gambling activity:
The General Directorate of Casinos (Dirección General de Casinos) is responsible for regulating and supervising land-based and, under the new bill, online casino gaming activities.
The National Directorate of Lotteries and Quinielas (Dirección Nacional de Loterías y Quinielas) oversees lotteries, pool betting, and is the authority for online sports betting and online lottery through the state-run platform La Banca.
The Executive Power (Poder Ejecutivo) holds the authority to grant, revoke, and supervise gambling concessions and authorizations, ensuring compliance with the legal and regulatory framework.
License Types
Overview of Uruguay's Gambling Licensing System
Uruguay maintains a highly regulated gambling licensing system with distinct frameworks for land-based and online gambling operations. The country operates primarily through state monopolies and limited private licensing opportunities, with different regulatory bodies overseeing specific gambling sectors.
Regulatory Authorities
Two main regulatory bodies oversee gambling licensing in Uruguay: - The General Directorate of Casinos (Dirección General de Casinos) - Responsible for casino licensing and regulation - The National Directorate of Lotteries and Quinielas (Dirección Nacional de Loterías y Quinielas) - Oversees sports betting, lottery, and quiniela games
Land-Based Casino Licenses
Land-based casino licensing in Uruguay follows strict geographical restrictions: - Casino concessions are primarily granted for municipalities in designated Tourism Zones - Punta del Este is a prime location for casino licensing due to its status as a popular destination for South American VIPs - Private operators can obtain licenses to operate land-based casinos through concession agreements with the government - The Cipriani Group represents an example of private investment, developing a $200 million casino-hotel complex in Punta Del Este
Sports Betting Licenses
Sports betting licensing in Uruguay operates under a state monopoly system: - Retail sports betting concessions are granted exclusively by the National Directorate of Lotteries and Quinielas - La Banca de Quinielas, through its Supermatch brand, holds the exclusive license to offer legal sports betting in Uruguay - No private sports betting licenses are currently available to operators
Online Gambling Licensing
The online gambling licensing framework in Uruguay is currently in transition: - As of 2025, a comprehensive regulatory framework for online casinos has not been fully implemented - The government has been actively blocking offshore sites offering online gambling products to Uruguayan residents - A bill to legalize online gambling passed the Senate in August 2022 but has been under review by Committees of the House of Representatives - The proposed legislation would create a new licensing register under the Ministry of Finance for online gambling operators - The bill suggests that online gambling licenses would be available either through the state-owned casino operator or through private operators that already hold licenses for land-based casinos - The Uruguayan Congress announced plans to resume debate on online gambling legalization in March 2024
License Application Requirements
While specific application procedures are still evolving, particularly for online gambling, general requirements for gambling licenses in Uruguay include: - Proof of financial stability and sufficient capital reserves - Demonstration of technical capability and industry experience - Compliance with anti-money laundering regulations - Implementation of responsible gambling measures - For land-based casinos, location must be within approved Tourism Zones - For online operators (under proposed legislation), existing land-based casino license may be required
License Maintenance Requirements
To maintain gambling licenses in Uruguay, operators must: - Adhere to all regulatory requirements and operational standards - Submit to regular audits and inspections - Implement and maintain responsible gambling protocols - Under the proposed online gambling bill, contribute 5-8% of gross income to a fund for gambling harm prevention and treatment - Avoid unauthorized sponsorships or marketing activities - Comply with all technical standards and security protocols
Current Licensing Status and Future Developments
The gambling licensing landscape in Uruguay is expected to undergo significant changes: - The proposed online gambling bill would create a dual regulatory system with the General Directorate of Casinos overseeing online casino games - Sports betting would remain under the National Directorate of Lotteries and Quinielas - This separation of regulatory authority has been a point of contention among potential licensees - Industry stakeholders like the Cipriani Group have advocated for including sports betting in the online gambling bill - The resumption of legislative debate in 2024 may lead to new licensing opportunities for online gambling operators The licensing system continues to evolve as Uruguay works to modernize its gambling regulations while maintaining strict control over the industry.
Gambling Tax
Tax Rates for Gambling Operators in Uruguay
Land-Based Casinos:
Land-based casino operators are subject to a tax regime that is typically based on their gross gaming revenue (GGR). The specific tax rate can vary depending on the concession contract and location, but it generally ranges from 30% to 50% of GGR.
Online Gambling (Proposed/Upcoming):
For online casino games, the recently approved bill proposes that a portion of gross profits (GGR) will be allocated to a special fund for gambling prevention and treatment. The bill specifies a contribution of 5% of the gross profit obtained by the Casino Directorate from online operations to this fund.
Additional taxes or fees may be stipulated in the concession contract or by future regulations, but the 5% allocation is the primary explicit rate currently detailed for online operations.
Sports Betting:
Retail and online sports betting are exclusively operated by the state-owned entity, La Banca de Quinielas. The specific tax structure for this monopoly is not publicly itemized, as proceeds are generally directed to government revenues and social funds.
Type of Gambling
Tax Base
Tax Rate / Allocation
Land-Based Casinos
Gross Gaming Revenue (GGR)
30%–50% (varies by concession)
Online Casino (Proposed)
Gross Profit (GGR)
5% allocated to prevention/treatment fund; other taxes may apply
Sports Betting (Retail/Online)
State Monopoly Revenue
Not publicly specified; proceeds go to state/social funds
Basis for Taxation
Taxes for both land-based and proposed online gambling operations are primarily calculated on Gross Gaming Revenue (GGR), defined as the difference between the total amount wagered and the total winnings paid out to players.
For online gambling, the current legislative proposal explicitly references gross profit as the basis for the 5% allocation to the prevention/treatment fund.
Tax Reporting and Payment Requirements
Operators must maintain accurate records of all gaming activity, including wagers, payouts, and gross revenue.
Tax payments are generally required to be made on a monthly or quarterly basis, depending on the terms set in the concession contract or regulatory guidance.
Operators must submit detailed tax reports to the relevant authority, typically the General Directorate of Casinos for casinos and the National Directorate of Lotteries and Quinielas for sports betting.
Failure to comply with reporting or payment requirements can result in fines or revocation of the concession.
Tax Incentives, Exemptions, and Special Provisions
The law does not provide for broad tax exemptions for gambling operators. Tax rates and obligations are generally stipulated in the concession contracts and relevant legislation.
For online gambling, a special provision is the mandatory allocation of 5% of gross profit to a dedicated fund for gambling harm prevention and treatment.
No specific tax incentives or reductions are currently detailed for new entrants or foreign operators; all must comply with the same tax obligations as set by the concession and regulatory framework.
Prohibited Individuals
Age Restrictions
In Uruguay, players must be at least 18 years old to participate in gambling activities. This requirement applies to both online and offline gambling platforms, ensuring that minors are protected from engaging in gambling.
Identification Requirements
Players are required to provide identification to verify their age and ensure compliance with gambling regulations. This typically involves presenting a valid government-issued ID.
Prohibited Activities
Uruguay has specific restrictions on gambling activities: - **Online Casino and Poker Games**: These are currently banned unless operated by authorized entities. However, online sports betting is allowed through licensed operators like La Banca de Quinielas. - **Unauthorized Online Platforms**: The government prohibits unlicensed domestic and international gaming operators from targeting Uruguayan players with online casino and poker games.
Advertising and Marketing Limitations
Advertising for gambling activities in Uruguay is subject to strict regulations: - **Prohibition on Sponsorships**: Unlicensed sites are prohibited from sponsoring sports clubs and other gambling interests. - **Restrictions on Promotions**: There are limitations on how gambling services can be promoted, especially to prevent targeting of vulnerable groups.
Responsible Gambling Requirements
Uruguay implements measures to ensure responsible gambling: - **Problem Gambling Fund**: A portion of the gross profit from online gaming is allocated to a fund for the treatment and prevention of problem gambling. - **Player Protection Measures**: Operators are required to implement measures to protect players, such as setting limits on spending and providing information about responsible gambling practices.
Geographic or Location Restrictions
Gambling venues in Uruguay are subject to specific location restrictions: - **Physical Presence Requirement**: Online gambling operators must have a physical presence in the country, meaning they must operate a face-to-face casino to be eligible for an online gaming license. - **ISP Blocking**: Unauthorized online gambling sites can be blocked by internet service providers to prevent access to unlicensed platforms.
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Timeline
Year/Date
Event
1882
Law No. 15,959 enacted, establishing the first legal framework prohibiting games of chance in Uruguay.
1895
Uruguay reinforces the requirement that gambling operators must be authorized to offer gambling to residents, setting a foundational principle for regulated gambling activities.
1974
The National Directorate of Lotteries and Quinielas is established, centralizing the regulation and oversight of lotteries and betting activities.
2002
State-run operator La Banca launches Supermatch, Uruguay’s first regulated online sports betting platform.
2017
Uruguay enacts a law banning unlicensed online casino and poker games, reinforcing the prohibition of unauthorized online gambling and introducing ISP blocking of illegal sites.
2021
The government files a bill to legalize online casino gambling, proposing to allow licensed land-based casino operators to offer online casino games.
2022
Uruguayan Senate passes a bill to regulate online gambling, allowing only licensed in-person casino operators to apply for online casino licenses, and establishing a fund for gambling prevention and treatment.
Requirements
Software Certification and Technical Standards Requirements
Gambling operators must ensure that all gaming software and systems used for online casino operations are certified by recognized testing laboratories to guarantee fairness, randomness, and integrity of games.
Technical standards require that gaming platforms implement robust mechanisms for secure game logic, transaction recording, and real-time monitoring to prevent manipulation or unauthorized access.
Operators are required to maintain continuous compliance with technical standards as specified by the regulatory authority and outlined in the concession contract for online gaming.
System updates and changes to gaming software must be reported to and, in some cases, pre-approved by the regulator to ensure ongoing compliance.
Data Protection, Privacy Measures, and Server Location Requirements
Operators must implement comprehensive data protection policies in accordance with Uruguay’s data privacy laws, ensuring the confidentiality and integrity of all personal and transactional data collected from players.
Technical measures must include encryption protocols for data transmission and storage, secure authentication systems, and restricted access to sensitive information.
All gaming servers and data storage infrastructure must be physically located within Uruguay or in jurisdictions approved by the regulatory authority, ensuring regulatory oversight and data sovereignty.
Operators are required to conduct regular security audits and vulnerability assessments to ensure ongoing compliance with data protection standards.
Anti-Money Laundering (AML) and Know Your Customer (KYC) Procedures
Operators must implement rigorous AML procedures, including the identification and verification of all players through robust KYC processes before allowing participation in gambling activities.
KYC requirements include collecting and verifying government-issued identification, proof of address, and, where applicable, source of funds documentation for higher-risk transactions.
Operators must monitor player activity for suspicious transactions and report any suspected money laundering or terrorist financing activities to the relevant financial intelligence unit.
Ongoing monitoring of player accounts and periodic reviews are required to ensure continued compliance with AML obligations.
Financial Reporting, Auditing Standards, and Record-Keeping Requirements
Operators must maintain accurate and up-to-date records of all gaming transactions, player accounts, and financial operations for a minimum period as specified by the regulatory authority.
Regular financial reporting to the regulator is mandatory, including the submission of detailed revenue statements, payout percentages, and player fund segregation reports.
Operators are subject to periodic independent audits of their financial and operational systems to verify compliance with regulatory and technical standards.
All records must be securely stored and made available to the regulator upon request for inspection or investigation purposes.
Technical Implementation Requirements for Responsible Gambling Tools
Operators must integrate technical tools that enable players to set deposit, loss, and session limits, as well as self-exclusion options accessible directly through the gaming platform.
The system must provide real-time notifications and enforce restrictions when responsible gambling limits are reached or when self-exclusion is activated.
Responsible gambling information and support resources must be prominently displayed within the gaming interface, and technical measures must prevent excluded or limited players from accessing gambling services.
Operators are required to report on the implementation and effectiveness of responsible gambling tools as part of their compliance obligations.
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.
