Short answer
Estonia licenses gambling through the Tax and Customs Board (EMTA) under the Gambling Act (2009). An online casino needs an activity license (€47,940) and a remote-gambling operating permit (€3,200) — €51,140 in state fees — plus €1,000,000 share capital in an Estonian AS or OÜ. Remote gambling tax is 5.5% of GGR in 2026, falling to 5% in 2027 and 4% by 2029. The operating permit lasts up to 5 years; plan 6–12 months.
Estonia at a glance
- Regulator
- Estonian Tax and Customs Board (EMTA)
- Primary law
- Gambling Act (Hasartmänguseadus), in force 1 January 2009; consolidated text from 1 January 2026
- Two-tier authorization
- Activity license (indefinite) + operating permit per game type (remote: up to 5 years)
- Time to license
- Activity license: 4-month target, 6-month cap · Permit: 2-month target · Total 6–12 months
- Entity
- Estonian AS or OÜ with gambling as its sole activity
- Minimum age
- 21 for games of chance and remote gaming; 18 for toto
- 2026 changes
- Crypto-assets count as bets; statutory audit obligation; lottery age raised to 18
Is Estonia the right license for you?
A good fit when
- You want an EU license with single-digit GGR tax
- Estonia is a target market or a credible EU base for your group
- You can capitalize €1m and dedicate an Estonian company to gambling
Look elsewhere when
- You need to be live within three months
- You want to serve other EU markets on it — Estonia licenses Estonia only
- You cannot connect your recordkeeping system to EMTA
Estonia license types
| License | Who needs it | Notes |
|---|---|---|
| Activity license — games of chance | Casino operators (land-based or online) | €47,940, indefinite, non-transferable |
| Activity license — toto (betting) | Sportsbooks | €31,960; share capital €130,000 |
| Activity license — games of skill | Skill games | €3,200; share capital €25,000 |
| Operating permit — remote gambling | Every online product | €3,200; up to 5 years |
Estonia license costs and tax
| Charge | Amount | When | Basis |
|---|---|---|---|
| Activity license, games of chance | €47,940 | On filing (93% refundable on dismissal) | Statutory Fees Act §260 |
| Activity license, toto | €31,960 | On filing | §260 |
| Activity license, games of skill | €3,200 | On filing | §260 |
| Operating permit (remote) | €3,200 | On filing | §261 |
| State fees, online casino | €51,140 | One-off |
Tax
- Remote gambling tax
- 6% in 2025 · 5.5% in 2026 · 5% in 2027 · 4.5% in 2028 · 4% in 2029 (Gambling Tax Act §6)
- Lottery
- 22% of ticket sales
- Corporate tax
- Estonian distribution-based corporate income tax
Legal framework
| Instrument | What it does for you |
|---|---|
| Gambling Act (Hasartmänguseadus) | Activity licenses, permits, technical rules |
| Gambling Tax Act | Remote gambling tax schedule to 2029 |
| Statutory Fees Act §260–261 | License and permit fees |
| Advertising Act §29² | Gambling ads only by permit holders, mandatory warning |
| Money Laundering and Terrorist Financing Prevention Act | AML; FIU approval of applicants |
Local substance and eligibility
- Estonian public (AS) or private (OÜ) limited company with gambling as its sole activity
- Share capital: €1,000,000 games of chance · €130,000 toto · €25,000 skill games
- Fit-and-proper owners, beneficial owners and management; 3 years of tax history and origin of funds reviewed
- Remote server logging and EMTA connection before the permit issues
- Stakes received through EEA-authorized institutions
Setting up the licensee: company formation for gambling licenses.
How to get a Estonia license
- Month 1
Incorporate and capitalize
AS or OÜ with gambling as sole object; pay up share capital and document its origin.
- Months 1–2
Fit-and-proper and AML
Assemble the dossier; AML and responsible-gambling frameworks.
- Month 2
Activity license application
File and pay €47,940; EMTA vetting and FIU approval (60 days).
- Months 2–6
Activity license granted
4-month target, 6-month cap from application.
- Parallel
Technical build
Recordkeeping system connected to EMTA; independent software assessment.
- Months 6–9
Remote operating permit
File and pay €3,200; 2-month target; go live.
Document checklist
Corporate
- AS/OÜ documents with sole gambling object
- Share capital and origin of funds
People
- Fit-and-proper files for owners and management
- Tax history
Technical
- Independent software assessment
- EMTA connection evidence
- Server logging description
Compliance
- AML policies
- Loss limits with 48-hour cool-off
- Estonian-language advertising warning
After the license
Tax
Monthly remote gambling tax to EMTA.
Player protection
Mandatory self-set loss limits; 48-hour cool-off on increases.
Audit
Statutory audit obligation added in 2026.
Advertising
Only as a permit holder, with warnings and channel limits.
Estonia compared
| Estonia | Malta | Romania | Bulgaria | |
|---|---|---|---|---|
| Annual gov. cost | €51,140 one-off state fees | €25,000 + contribution (min €15,000) | €1,280,000 B2C · €35,000 B2B | €25,600 RG contribution + 20% GGR (betting) |
| Tax on GGR | 5.5% GGR (2026) | 15% / 10% on Maltese players | 30% GGR, min €480,000 | 20% GGR betting · 10% CIT casino |
| Time to license | 6–12 months | 4–6 months | 6–9 months B2C · 2–3 months B2B | 2–3 months |
| Local substance | EE company, €1m capital | MT company, key functions, system audit | B2C: RO entity or PE, mirror server · B2B: RO entity, or EU/EEA entity with local representative | EU company, BG representative, BG data |
| Status | EU regulator | EU regulator | EU regulator | EU regulator |
All jurisdictions side by side, with filters: compare gambling license jurisdictions. In Romania, operators need a Class 1 (B2C) license and suppliers a Class 2 (B2B) license. How we run an application: gambling consulting services.
Estonia gambling license — FAQs
How much does an Estonian online casino license cost?
State fees are €51,140 (€47,940 activity license plus €3,200 remote operating permit), with €1,000,000 share capital in an Estonian company.
What is the gambling tax in Estonia?
Remote gambling tax is 5.5% of GGR in 2026, then 5% in 2027, 4.5% in 2028 and 4% in 2029.
How long does it take?
Typically 6–12 months: up to 6 months for the activity license and about 2 more for the operating permit.
Can an EU company passport into Estonia?
No. You need an Estonian AS or OÜ dedicated to gambling.
Can I accept crypto?
Since January 2026 crypto-assets count as bets, but stakes must reach you through EEA-authorized institutions.
Sources
Figures were checked against the regulator and legislation listed below on 8 October 2026. Fees, tax rates and restricted-market lists change; confirm with us before you commit capital.
Find out if Estonia fits before you pay a fee
We screen the ownership chain, check banking and payment fit for your markets, and price the full year-1 cost before anything is filed. Then we incorporate, prepare the dossier and handle the regulator through to go-live.
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