In 1980, corporate tax rates around the world averaged 40.11 percent, and 46.52 percent when weighted by GDP. Since then countries have recognized the impact that high corporate tax rates have on business investment decisions so that in 2020, the average is now 23.85 percent, and 25.85 when weighted by GDP, for 177 separate tax jurisdictions. Germany has the highest gambling tax in the world. Casinos are taxed 90% of their gross gaming revenue! Taxes for private casinos have their own unique taxation rules. The gambling tax rates around the world vary. As mentioned, Macau has a high tax rate of 40 percent whereas Latvia comes in second place at 25 percent and Nigeria in third place at 20 percent. Portugal only taxes lottery winnings at a rate of 35 percent while Slovenia taxes 50 percent of lottery winnings but only if they exceed €4,000.
With every state in the U.S. now eligible to offer sports betting, we take a look around the world at countries where gambling is legal (and also where it is not) to find out what impact it has had culturally and economically.
Argentina
Is gambling legal? Yes, but only for horse racing.
Year legal gambling was established: Gambling on horses began as far back as the 1880's. Argentina banned betting on soccer results in 2018. It had previously been a lottery system run by the government, which was established in 1971, banned in 1998 and established again in 2000.
Which sports are eligible? With soccer banned, it is only horse racing.
Betting parlors or online? The country is working on an online betting system that could be approved after this summer's World Cup. For horse racing, it is legal only at the track or in designated betting agencies, no online gambling is allowed.
Betting ads permitted on team kits/stadiums? No.
How much money is gambled each year? Figures not attainable.
What positive effects have resulted from sports gambling in Argentina? The revenue from the old lottery system was distributed 45 percent in prizes, 25 percent for regional leagues, 16.5 percent marketing and 13.5 percent for AFA and the Ministry of Sports.
Australia
Is gambling legal? Yes.
Year legal gambling was established: On-track race betting was made legal in 1810, with overall sports betting following in 1980.
Which sports are eligible? There are very few sports you can't bet on in Australia. Most professional events are fair game.
Betting parlors or online? Both.
Betting ads permitted on team kits/stadiums? Yes.
Any restrictions? The main restrictions in Australia come in terms of in-game advertising on television and radio during certain times so as to protect children from a flood of gambling promotion. The timings and what is allowed varies from half-an-hour before a sporting event begins right through to the final five minutes before commencement. A code of practice has been introduced by the government.
How much money is gambled each year? According to Roy Morgan research, sports betting accounted for roughly 25 percent of the money Australians gambled in 2017. Of that, more than half is wagered on the major codes in rugby league and Aussie rules football.
Statistics from the 2015-16 financial year showed sports betting expenditure in Australia increased from AUS$815 million ($609m) to AUS$921m ($690m).
What issues have resulted from sports gambling in Australia? There have been several incidents in Australian sport where the proliferation of gambling, and the problems it can create, has been brought into question. The National Rugby League (NRL) has had two high-profile incidents in recent times. Former Canterbury-Bankstown player Ryan Tandy was found guilty of match fixing in 2010 and banned for life. Tandy was found dead in 2014 after an apparent drug overdose. Last year, Wests Tigers player Tim Simona was banned for life from the NRL after he was found to have placed bets against his own team on multiple occasions.
In Aussie rules, former Collingwood players Nick Maxwell and Heath Shaw were fined and suspended back in 2011 after an investigation discovered they had shared inside information with friends and family.
Tennis has also been affected with Australian Nick Lindahl banned for seven years and fined AUS$47,580 ($35,597) for match fixing.
What positive effects have resulted from sports gambling in Australia?
Sports betting has opened up a relatively new revenue stream for government taxation but the debate continues as to whether the cost of gambling is too great on the wider community. Much of that has to do with a belief that children are far too exposed to gambling advertising, so much so that kids now consider gambling an inherit part of the sporting contest itself.
Brazil
Is gambling legal? No.
Year it was established: Gambling has been banned in Brazil since 1946.
Betting parlors or online? There is no online betting in the country, but it is possible to make online bets through foreign sites.
Betting ads permitted on team kits/stadiums? Yes, but since there are no local betting companies, it is unusual.
How much money is gambled each year? Estimates suggest Brazilians spend around four billion Reais ($1bn) a year in foreign online betting.
What issues have resulted from sports gambling in Brazil? There has been suspicion of match fixing in third-division matches.
Ghana
Is gambling legal? Yes.
Year legal gambling was established: 1960.
Which sports are eligible? All sports.
Betting parlors or online? Both.
Betting ads permitted on team kits/stadiums? Yes.
What issues have resulted from sports gambling in Ghana? Addiction among young people and a sense that it targets the most vulnerable and poor in society. Most parlors are situated in the poorest neighbourhoods.
What positive effects have resulted from sports gambling in Ghana? Employment plus a steady source of income for cash-strapped local football clubs through sponsorship. There has also been a significant boost to advertising in media with major sports shows on TV sponsored by betting companies.
India
Is gambling legal? It depends what state you are in. Forms of gambling are selectively allowed through horse racing, lotteries and casino gambling. Each state in the country has separate legislations on gambling. In some states, gambling is an offence and in others lotteries are banned.
Year legal gambling was established: There is an 1867 British law called the Public Gambling Act which had stated, 'nothing in this Act shall apply to games of mere skill wherever played' and it is from there that amendments and variations around the law operate. In 1998, the Central Lotteries (Regulation) Act allowed state governments to conduct lotteries, to a maximum of one draw a week and the states then made their own laws around their specific lotteries. Thirteen of 29 Indian states have legalized lotteries.
Which sports are eligible? Horse racing (there are nine courses in India formally run by the turf authorities), lotteries and casinos (but selectively allowed only in a handful of states and union territories -- Sikkim, Goa and the union territory of Daman & Diu).
Betting parlors or online? Betting parlors are illegal, while online gambling is unregulated -- only one state, Sikkim, has a regulatory law on online gambling. India's illegal betting market is vast. A poker league has just concluded its second season in Goa.
Betting ads permitted on team kits/stadiums? No.
Any restrictions? The only legal betting allowed as mentioned earlier is in horse racing, lotteries and casinos. There is a large underground betting market that is in operation, the biggest being on cricket matches.
How much money is gambled each year? According to an estimate by the Federation of Indian Chambers of Commerce cited in various sources, the Indian betting market is said to be worth $60 billion, with cricket betting accounting for 80 percent.
What issues have resulted from sports gambling in India? Underground betting in cricket has led to two very big scandals -- in 2000, involving South African cricket captain Hansie Cronje, and in 2013, when three players in cricket's IPL were arrested. The players were subsequently banned, but there has been a further spin-off from this, which still continues. The Supreme Court set up a committee to investigate the BCCI's administration and its structures, with a complete revamp being the conclusion and one which is still being contested.
What positive effects have resulted from sports gambling in India? Very few obvious positive effects.
Mexico
Is gambling legal? Yes.
Year legal gambling was established: 2004.
Which sports are eligible? All.
Betting parlors or online? Both.
Betting ads permitted on team kits/stadiums? Yes. Tijuana soccer team is owned and sponsored by Grupo Caliente, one of Mexico's biggest betting companies.
Any restrictions? No underage betting. The minimum age is 18.
Nigeria
Is gambling legal? Yes.
Year legal gambling was established: 2005, through the National Lottery Act which established the National Lottery Regulatory Commission.
Which sports are eligible? All.
Betting parlors or online? Both, but mostly online.
Betting ads permitted on team kits/stadiums? Not at the moment, but the domestic football league just signed a contract with 1XBet.
Any restrictions? No betting adverts on TV or radio.
How much money is gambled each year? An estimated $4.2 billion per annum.
What issues have resulted from sports gambling in Nigeria? Potential for addiction. More and more young people are crowding betting shops and these days it is becoming common to hear the phrase 'cut my ticket' referring to one or two results ruining a betting slip.
What positive effects have resulted from sports gambling in Nigeria? Perhaps the potential for higher revenues through taxation.
Philippines
Is gambling legal? Yes.
Year legal gambling was established: There is one government regulatory body Philippine Amusement and Gaming Corporation, which was established in 1976 or 1977 -- it largely seeks to regulate the casino business in the country.
Which sports are eligible? Horse racing, sweepstakes/lotteries.
Betting parlors or online? Both.
Betting ads permitted on team kits/stadiums? Yes.
Any restrictions? Only sweepstakes are allowed to advertise.
What issues have resulted from sports gambling in the Philippines? Illegal sports gambling, and a basketball player accused the PBA league of game fixing.
South Africa
Is gambling legal? Yes.
Year legal gambling was established: 1994 nationally (from the late 1970's in some Apartheid 'Homelands').
Which sports are eligible? Most, if not all.
Gambling Tax Around The World 2020
Betting parlors or online? Both.
Betting ads permitted on team kits/stadiums? Yes. Some domestic cricket teams are sponsored by Hollywood Bets (Dolphins) and World Sports Betting (Cobras), while Cape Town City FC are sponsored by SportPesa.
Any restrictions? Every ad for a betting company or lottery on radio or TV must be accompanied by a Gambler's Anonymous-type message, directing people concerned to a helpline. Even local fictionional TV shows that mention a gambling storyline will carry an announcement at the end in a similar fashion.
How much money is gambled each year? Can't say for certain. Billions, surely.
What issues have resulted from sports gambling in South Africa? Addiction, including among women, poor people spending their pensions on the slot machines, corruption.
What positive effects have resulted from sports gambling in South Africa? Job creation and economic influx, especially from things like the Sun Met and Durban July horse races, not to mention casinos like Grand West, Sun City (massive, and one of the originals, even before the 1994 laws changed), and Carnival City.
United Kingdom
Is gambling legal? Yes.
Year legal gambling was established: 1961. Within six months of the law change, it is estimated 10,000 betting shops opened up.
Which sports are eligible? All sports.
Betting parlors or online? Both.
Betting ads permitted on team kits/stadiums? Yes.
Any restrictions? None. Betting can take place in stadiums -- most major sports venues have gambling partners who operate booths and/or roaming bet cashiers throughout the stadium.
Mexico
Is gambling legal? Yes.
Year legal gambling was established: 2004.
Which sports are eligible? All.
Betting parlors or online? Both.
Betting ads permitted on team kits/stadiums? Yes. Tijuana soccer team is owned and sponsored by Grupo Caliente, one of Mexico's biggest betting companies.
Any restrictions? No underage betting. The minimum age is 18.
Nigeria
Is gambling legal? Yes.
Year legal gambling was established: 2005, through the National Lottery Act which established the National Lottery Regulatory Commission.
Which sports are eligible? All.
Betting parlors or online? Both, but mostly online.
Betting ads permitted on team kits/stadiums? Not at the moment, but the domestic football league just signed a contract with 1XBet.
Any restrictions? No betting adverts on TV or radio.
How much money is gambled each year? An estimated $4.2 billion per annum.
What issues have resulted from sports gambling in Nigeria? Potential for addiction. More and more young people are crowding betting shops and these days it is becoming common to hear the phrase 'cut my ticket' referring to one or two results ruining a betting slip.
What positive effects have resulted from sports gambling in Nigeria? Perhaps the potential for higher revenues through taxation.
Philippines
Is gambling legal? Yes.
Year legal gambling was established: There is one government regulatory body Philippine Amusement and Gaming Corporation, which was established in 1976 or 1977 -- it largely seeks to regulate the casino business in the country.
Which sports are eligible? Horse racing, sweepstakes/lotteries.
Betting parlors or online? Both.
Betting ads permitted on team kits/stadiums? Yes.
Any restrictions? Only sweepstakes are allowed to advertise.
What issues have resulted from sports gambling in the Philippines? Illegal sports gambling, and a basketball player accused the PBA league of game fixing.
South Africa
Is gambling legal? Yes.
Year legal gambling was established: 1994 nationally (from the late 1970's in some Apartheid 'Homelands').
Which sports are eligible? Most, if not all.
Gambling Tax Around The World 2020
Betting parlors or online? Both.
Betting ads permitted on team kits/stadiums? Yes. Some domestic cricket teams are sponsored by Hollywood Bets (Dolphins) and World Sports Betting (Cobras), while Cape Town City FC are sponsored by SportPesa.
Any restrictions? Every ad for a betting company or lottery on radio or TV must be accompanied by a Gambler's Anonymous-type message, directing people concerned to a helpline. Even local fictionional TV shows that mention a gambling storyline will carry an announcement at the end in a similar fashion.
How much money is gambled each year? Can't say for certain. Billions, surely.
What issues have resulted from sports gambling in South Africa? Addiction, including among women, poor people spending their pensions on the slot machines, corruption.
What positive effects have resulted from sports gambling in South Africa? Job creation and economic influx, especially from things like the Sun Met and Durban July horse races, not to mention casinos like Grand West, Sun City (massive, and one of the originals, even before the 1994 laws changed), and Carnival City.
United Kingdom
Is gambling legal? Yes.
Year legal gambling was established: 1961. Within six months of the law change, it is estimated 10,000 betting shops opened up.
Which sports are eligible? All sports.
Betting parlors or online? Both.
Betting ads permitted on team kits/stadiums? Yes.
Any restrictions? None. Betting can take place in stadiums -- most major sports venues have gambling partners who operate booths and/or roaming bet cashiers throughout the stadium.
How much money is gambled each year? Gross Gambling Yield in the UK between April 2016 and March 2017 was £13.8bn ($18.7 billion), according to the industry regulator, the Gambling Commission. That is equivalent to £208.50 ($282.73) for every man, woman and child in the country.
What issues have resulted from sports gambling in the UK? The Pakistan 'spot-fixing' trial involving the captain, Salman Butt, and the bowlers Mohammad Asif and Mohammad Amir was probably the biggest case in recent years, with each receiving custodial sentences. That arose from an undercover reporter's sting on the players and their agent. In 2009, a pan-European police inquiry found 200 matches, including 12 in the UEFA Europa League competition and three in the UEFA Champions League, to have been manipulated after players, coaches and match officials were bribed. Also in 2009, the Football Association banned and fined four players at Football League clubs for their alleged involvement in a fixed match.
What positive effects have resulted from sports gambling in the UK? The Premier League is arguably the most widely viewed season-long domestic sports competition in the world and its commercial success is in part down to its attractiveness to sports betting. But on the governance side, the UK's long history of sports betting does mean it has been able to institute lots of good-practice measures. The 2005 Gambling Act forces bookmakers to share information of corrupt activity with sports authorities. Sports corruption is also a criminal offence under that act and the 2006 Fraud Act. Given the financial rewards, though, there will always be a strong incentive for match fixers to keep trying.
International internet gambling law is a subject of immense complexity, because every nation has its own
take on the subject. Some parts of the world embrace online gambling while others do everything they
can to ban it entirely. On top of that, different jurisdictions within a single nation sometimes take radically
different approaches to internet gaming.
The United States is a great example of how complex gambling law can be within a single nation. Not only
are the federal laws poorly written and difficult to interpret, but individual states have their own laws as
well. In some states, online gambling is 100% legal and available to anyone inside state lines. In others, the
authorities are still trying to seize the assets of legitimate gambling sites.
Our goal with this part of our website is to take this massive subject and break it down for our readers.
We start this page by explaining some of the basics of online gambling legislation and regulation, which are useful to understand if you're interested in
betting or gaming online. There is then some information on the gambling laws in various regions around the world. We've also included links to additional
pages where you can learn more about the legal status of both offline and online gambling in specific countries.
This page is divided into the following sections, to make it easy to find the specific region you may be looking for.
South America
Africa
Online Gambling Legislation and Regulation: The Basics
The most important thing for you to understand about online gambling legislation and regulation is how it affects you. There are two key points to consider
in this respect.
- It is rare for it to be explicitly illegal to USE an online gambling site
- Licensed and regulated gambling sites are BY FAR the safest
The first point here is hopefully one that will put your mind at rest if you are worried about the legalities of gambling online, and the potential for
repercussions. The fact is that you are very unlikely to breaking the law simply by betting or gaming online. The vast majority of online gambling legislation
is target squarely at the companies that operate sites, and not the individuals who use them. Of course, laws do vary from one region to the next as we've
explained. It's important to know your local laws do prohibit you from gambling online, which is precisely we've provided the relevant much information in
this section
Gambling Tax Around The World Chart
In relation to the second point, most sites are licensed and regulated in at least one jurisdiction. To obtain the necessary license, they will have to meet
specific criteria as laid out by the licensing authority within the relevant jurisdiction. Operators will generally advertise details of their licensing, as it helps
to reassure potential customers that are legal and regulated. It basically lends some legitimacy to their operations. That's what you'll often see something
like the following on gambling websites.
You should know, however, that the actual legitimacy of licensing authorities varies quite significantly. The simple fact of the matter is some agencies are
much more stringent than others. For example, the state of Nevada puts any potential online poker site through the wringer before it issues a license to
operate. So a Nevada license has genuine sign validity. Other gambling authorities basically sell licenses to anyone with enough money, so these don't
really mean much at all.
With that in mind, we decided to put together a comprehensive guide to licensing authorities around the world. We want you to know what it really means
when a site says it has a license to do business. You can use this information to assist in the search for a safe gambling site.
Antigua & Barbuda – Antigua Directorate of Offshore Ga
Curacao – Curacao e-Gaming Licesing Aut
Isle of Man – Gambling Supervision Comm
Malta – Lotteries & Gaming Authority
Panama – Panama Gaming Control Board
Costa Rica
Kahnawake – Kahnawake Gaming Commission
You should also understand why online gambling regulation is so important. Its primary purpose is to protect YOU, the consumers. You should be able to
gamble online with the confidence that you will be treated fairly not be exposed to dishonest or crooked practices. Thankfully, the established and
reputable licensing authorities ensure that you can do exactly that. They impose a strict code of conduct on the licensees, who have to adhere to the
necessary regulations if they are to maintain their licenses. That's why properly licensed and regulated sites are the safest options.
For a more in-depth explanation of this subject, please see our page on how online gambling is regulated
Gambling Laws in North America
There are several countries in North America that have wildly different laws relating to gambling.
The United States is obviously the biggest country in this region, and as we've already mentioned
the laws here are very confusing. This is partly down to the fact that there are so many states,
each with their own attitude to gambling, but there is more to it than that. There is just a distinct
lack of clarity in so much of the relevant legislation. There is also much debate about whether
US laws actually apply to gambling sites that operate outside the region.
Things are not much better in Canada either. There is legislation in place that has been passed by
central government, but each individual province has the authority to regulate gambling in their
own regions. As with the US, the use of overseas sites is very much a grey area.
We've provided additional pages that explain the relevant legal situations in these two countries in much
more detail, and we've also covered some other countries in North America too.
Gambling Laws in Europe and the UK
Europe also has many countries with different approaches to the legality of online gambling.
Some countries outright ban it, while others have formally legalized it and put proper regulatory
frameworks in place. The United Kingdom is the best example of the latter. All forms of online
betting and gaming are completely legal, and very well regulated. Any site wishing to provide its
services to UK residents must meet requirements set out by the Gambling Commission. This
organization was established in 2005, replacing the existing Gaming Board.
There are other European countries with similar setups to the UK too. France, for example, has a
strict licensing process, but does allow overseas companies to accept French customers if they
meet the necessary criteria. For some reason, though, all forms of casino games are currently
banned. They at least have clear laws though, whereas things are decidedly murky in other countries.
We've provide a detailed overview of European gambling laws, and also information on the laws in each of the following specific countries.
Germany
France
Russia
Poland
Finland
Ukraine
Norway
Sweden
Gambling Laws in Australia/Oceania
Gambling Tax Around The World Per
The laws for Australian gambling companies are very strict. They're allowed to offer some gambling
services to Australian residents, but currently only traditional sports betting and lottery-style
games are permitted. Live sports betting is not allowed, and nor are casino games. There are no
laws that prevent Australians from using overseas sites though, as these fall outside the jurisdiction
of Australia's government.
In New Zealand, unlike so many other regions, there is clear and precise legislation relating to
online gambling. The country passed a new act in 2003 to make sure that their laws were explicit and
easy to understand. Unusually, the act very plainly stated that the use of overseas sites is entirely
legal. Such sites are, however, banned from advertising in New Zealand.
You can read more about the country specific laws in this part of the world on the following pages.
Gambling Laws in Asia
There is very little consistency in the gambling laws throughout Asia. This is perhaps
not surprising, given the size of the continent and the number of different countries
it's home to. Compiling an overview of Asian gambling laws would be a futile
exercise, but we have provided pages covering each of the following countries
separately.
Gambling Laws in South America
The general approach to gambling throughout South America is reasonably liberal.
There are restrictions on certain types of betting and gaming in some countries in the
region though. For example, casino games are prohibited in Brazil. Our guide to the
gambling laws in South America explains about these restrictions in more detail, and
also covers any relevant online gambling legislation.
Gambling Laws in Africa
Few countries in Africa have passed any kind of legislation relating on online gambling,
although South Africa is one notable exception. Land based gambling is another
matter though, with various forms fully legalized throughout the region. There are
casino venues, for example, in several countries. We've provided details on the various
gambling laws throughout Africa on the following page.
We recommend that you have at least passing familiarity with the legal climate with regards to gambling in
your location. A working knowledge of the law in your area may help to keep you safe from any legal trouble,
and will make it easier for you to find the sites that cater for customers in your part of the world.
Please be aware, though, that nothing contained in this part of GamblingSites.org should be considered as
actual legal advice. We've carried out extensive research and consulted experts when compiling all of
this information, but we are not qualified to provide legal advice. If you have any concerns about the
legalities of gambling online where you live, it would be best to speak to a licensed lawyer.
