Slovakia Gambling License

What is a Slovakia gambling license?

A Slovakia gambling license is an individuálna licencia (individual license) granted by Úrad pre reguláciu hazardných hier under Act No. 30/2019 Coll. Every operator taking bets or wagers from players in Slovakia needs one. A foreign license, whether from Malta, Curaçao or anywhere else, does not replace it.

Act No. 30/2019 Coll. on Gambling Games (zákon č. 30/2019 Z. z.) separates two license types. The individuálna licencia covers the main commercial games: casino games, betting, online play, gaming machines and lotteries. The všeobecná licencia (general license) covers only small formats such as raffles, tombolas and card-game tournaments outside casinos. Operators of those games meet published conditions instead of applying individually.

Slovak law contains no B2C or B2B license split. Licenses attach to the game types the Act lists, not to business models. For online operators the relevant individual licenses are two: internetové hry v internetovom kasíne (internet casino) and kurzové stávky in an internetová herňa (internet betting).

The obligation is territorial. An operator with no Slovak presence that still takes bets from players in Slovakia runs an unlicensed game, whatever it holds abroad, and belongs on the blocking list. The market uses several names for the same thing; legally there is one instrument, the individuálna licencia granted by ÚRHH.

Who regulates gambling in Slovakia?

Úrad pre reguláciu hazardných hier (ÚRHH), the Gambling Regulatory Authority, regulates gambling in Slovakia. The office was created on 1 March 2019 and took over gambling administration from the Ministry of Finance on 1 June 2019. It licenses operators, runs supervision and imposes sanctions from its seat in Bratislava (urhh.sk).

Four bodies are easy to confuse. ÚRHH licenses operators, supervises the market and imposes sanctions. Ministerstvo financií SR (MF SR) prepares gambling legislation and appoints the ÚRHH General Director; Ing. Libuša Baranová has held the post since 1 October 2025. Ministerstvo cestovného ruchu a športu SR exercises the state's rights in TIPOS, the national lottery company. IPRHH, the Inštitút pre reguláciu hazardných hier, publishes market analysis and holds no regulatory powers.

ÚRHH is a budgetary organisation of the Ministry of Finance, and the Minister appoints its General Director. Licensing, the central register, supervision and sanctions all sit with this one office, so operators deal with a single counterparty for the whole life of the license.

What types of gambling licenses are issued in Slovakia?

ÚRHH issues individual licenses per game type. The categories start with internet games in an internet casino (internetové kasíno) and kurzové stávky (fixed-odds betting) in an internet betting shop. Land-based casinos, betting shops, gaming machines, video-game terminals, bingo and lotteries follow. Numerical lotteries stay reserved for the national lottery company TIPOS (národná lotériová spoločnosť).

Standalone online licenses run 10 years under Act No. 30/2019 Coll. A combined land-based and online license runs 5 years with a 5-year option. Licenses for gaming machines and other technical devices run 2 years.

Numerical lotteries and special bingo form the state lottery, and only the national lottery company may operate it. In practice that company is TIPOS, so the lottery segment is closed to private applicants.

Who can apply for a Slovak gambling license?

Only a legal entity seated in Slovakia or in another member state can apply for a Slovak gambling license, and § 36 ods. 1 of Act No. 30/2019 Coll. carries that rule. The Act's own definition of another member state covers EU states and parties to the EEA Agreement, so the wording is wider than the EU alone. An applicant seated in one of those other states must first register a zahraničné zastúpenie (foreign representation) in Slovakia under § 49 ods. 1 and appear in the ÚRHH list. Where a Slovak company has foreign ownership, § 36 ods. 1 also requires those owners to be seated or resident in another member state or in an OECD member state.

The corporate form matters. The Act accepts an akciová spoločnosť (a.s.) or a spoločnosť s ručením obmedzeným (s.r.o.) with a supervisory board, or a comparable company from another member state. Where the applicant is an a.s., its shares must be dematerialised registered shares. The head of the zahraničné zastúpenie must be a Slovak citizen holding a Slovak university degree in law or economics.

The EU/OECD ownership test has a hard practical consequence. A holding structure built around a Curaçao or Anjouan license does not qualify. It needs restructuring into an EU or EEA entity before ÚRHH will look at the file.

How much does a Slovakia gambling license cost?

A Slovakia gambling license costs €3,000,000 in state fees for internet casino, €3,000,000 for internet betting, or €5,000,000 for both, paid in full at application. Add a cash financial guarantee of €750,000 per standalone online license (€1,250,000 for both) and registered capital of €1,700,000.

The state fee is due in full when the application is filed, not when the license is granted (Item 140 of the administrative fees schedule, Act No. 145/1995 Coll.). The money is committed before ÚRHH starts its review.

The financial guarantee has no substitute. Act No. 30/2019 Coll. requires the money on a separate ÚRHH account, bans loans and credit as its source, and pays no interest on the deposit. A bank guarantee is not an option.

Recomputed from the statutory components, the committed sum for one online vertical is €5,450,000: the €3,000,000 fee, the €750,000 guarantee and €1,700,000 in registered capital. Both verticals together commit €7,950,000. These figures cover state-set components only; technical certification, local infrastructure and advisory costs come on top. That entry price makes Slovakia one of the most expensive gaming jurisdictions in the EU.

What taxes and levies apply to licensed operators in Slovakia?

Licensed online operators in Slovakia pay a 30% levy (odvod) on výťažok, the gross gaming revenue, effective 1 December 2025 under zákon č. 261/2025 Z. z. The transitional rule is § 100e of Act No. 30/2019 Coll.: the amended rates apply first to the levy for December 2025, while the November 2025 monthly settlement is still made under the text in force to 30 November 2025. A monthly 0.7% contribution on výťažok, fees and commission funds ÚRHH. Corporate income tax runs 10% to 24% by revenue tier, and player winnings are tax-free.

The 30% rate is recent. The levy started at 22% in 2019, rose to 27% on 1 February 2023 under zákon č. 9/2023 Z. z., and reached 30% for December 2025 accounting under zákon č. 261/2025 Z. z., with § 100e naming that month as the first one billed at the new rate. Guides still quoting 22% of GGR describe the 2019 regime; that figure has been wrong since February 2023.

For Slovak betting licenses the taxable výťažok cannot fall below 11% of winnings paid to players in the same month. The internet casino levy has no such floor.

Land-based devices moved to flat levies on 1 January 2026 under nariadenie vlády č. 267/2025 Z. z.: €4,700 per year for a player-operated technical device, €4,400 for a výherný prístroj and €6,000 for a video-game terminal or other technical device.

The odvod is a deductible expense for corporate income tax under the Income Tax Act. Dividends paid to corporate parents in the EU and most other states are not subject to tax. A 35% rate applies only to non-cooperating states, and individual shareholders pay 7%.

From 1 January 2026 banks pay a separate 54% tax on their fee income from card payments into player accounts. The basis is § 51eb of the Income Tax Act, which puts that fee income into a special tax base, taxed at 54% under § 15 písm. b) point 5; both provisions were inserted by zákon č. 261/2025 Z. z. The tax falls on banks, not on operators or on player deposits, but it is the reason card deposit pricing in Slovakia is worth checking with the acquirer.

How long does licensing take and how long is the license valid?

ÚRHH must decide on a complete individual license application within 30 working days under § 40 ods. 1 of Act No. 30/2019 Coll. That covers assessment only; preparing the corporate structure, guarantee and documentation takes longer. Standalone online licenses are valid for 10 years, combined land-based and online licenses for 5 years plus a 5-year option.

License validity depends on the game type: 2 years for gaming machines and terminals, 5 years for land-based casinos, betting shops and lotteries, 10 years for standalone online licenses, and 5 years plus a 5-year option for combined land-based and online licenses. The všeobecná licencia has no expiry.

An ÚRHH gaming license decision is quick once the file is complete; the slow part is everything before filing. Building the EU or EEA structure, registering the zahraničné zastúpenie, depositing the guarantee and preparing the documentation usually takes months. Budget the whole sequence, not just the 30-working-day review.

What are the requirements for a Slovakia online gambling license?

A Slovakia online gambling license requires an EU or EEA company, registered capital of €1,700,000 and a cash guarantee of €750,000 per license. Technical conditions follow: servers located in Slovakia with ÚRHH online access, a .sk domain, and a player check against the Register vylúčených osôb at every login.

The full requirement set, each item from Act No. 30/2019 Coll. unless noted:

Are MGA, Curaçao or UKGC licenses valid in Slovakia?

No foreign license is valid for gambling in Slovakia. Operators holding MGA, Curaçao or UKGC licenses must obtain their own ÚRHH license before accepting players from Slovakia. Unlicensed sites go onto the ÚRHH prohibited-offers list, and a court can order internet providers to block them and payment providers to stop serving them.

The EU has no mutual recognition here. A license from Malta, Gibraltar or any other member state does not passport into Slovakia, and the market can only be entered through ÚRHH.

Enforcement is visible. From 1 January 2026 the blocking list operates as the zoznam zakázaných ponúk (the blacklist, formerly zoznam zakázaných webových sídiel) and covers websites, apps, bank accounts and merchant IDs. The list runs under § 85 of Act No. 30/2019 Coll. as amended by zákon č. 261/2025 Z. z., which renamed it and extended it beyond websites, and ÚRHH publishes it at urhh.sk under Dozor a kontrola, Zakázané ponuky, updated on the first working day of each week. The ÚRHH list published on 31 August 2026 held 980 blocked websites and 144 blocked bank-account entries. The blocked names include global brands that never applied for a Slovak license.

Blocking is the cheaper half of the risk. Under § 96 ods. 1 písm. k) of Act No. 30/2019 Coll. ÚRHH fines a legal person €20,000 to €500,000 for operating, or assisting in operating, a game without a Slovak license, and § 96 ods. 1 písm. i) sets €5,000 to €250,000 for promoting one. If the fine does not produce compliance within 30 days of the decision becoming final, § 96 ods. 2 lets ÚRHH impose it again at up to double the upper limit, so €1,000,000, and refer the company to the trade licensing office to have its trade authorisation cancelled. For an individual, § 95 ods. 2 písm. h) sets €20,000 to €250,000 for the same conduct.

What are the advertising and player protection rules in Slovakia?

Advertising licensed gambling is permitted in Slovakia within general advertising law and the voluntary Kódex zodpovednej reklamy (Code of Responsible Advertising), drawn up by operators with ÚRHH. Promoting any game without a Slovak license is prohibited, including through electronic communication networks. Operators must run responsible-gambling tools and check every player against the Register vylúčených osôb.

The Register vylúčených osôb (RVO) sits at the centre of player protection. ÚRHH administers the register, and the excluded categories include self-excluded players, diagnosed pathological gamblers, recipients of material-need benefits and persons under court-ordered bans. The minimum gambling age is 18.

Zákon č. 310/2025 Z. z. added gambling to the consumer-protection regime from 1 January 2026. ÚRHH has supervised consumer protection in the sector since 1 February 2026, through a dedicated unit.

Three bills submitted to parliament on 27 March 2026 would restrict gambling advertising (including a 6:00 to 22:00 broadcast ban), prohibit no-deposit free-spin bonuses and raise the levy to 37%. All three remained pending in first reading as of 31 August 2026. Treat them as proposals, not law.

What changed in Slovak gambling regulation in 2025–2026?

Slovak gambling regulation moved fast in 2025 and 2026. The online levy rose from 27% to 30% of výťažok on 1 December 2025, and flat device levies took effect on 1 January 2026. A TIPOS-related amendment was vetoed in November 2025. ÚRHH took over consumer-protection supervision on 1 February 2026.

The vetoed amendment needs care. Zákon č. 30/2026 Z. z., sometimes mistaken for it, is the act of 12 February 2026 amending the Banking Act No. 483/2001 Coll. and certain other laws. Its Article XIV amends Act No. 30/2019 Coll. with effect from 1 March 2026, and that is what allowed the national lottery company to carry on its activities outside Slovakia. The TIPOS license-takeover rules and the €150,000 administrative fee from the vetoed text are not in force.

Advantages of a Slovakia gambling license

A Slovakia gambling license opens a regulated EU market that acts against unlicensed competitors, through website blocking and payment blocking. ÚRHH reported €1.55 billion in 2025 gambling revenue, up 7.2%, with online casinos overtaking land-based venues for the first time. Player winnings are untaxed, and one regulator covers the whole sector.

The ÚRHH press release of 24 February 2026 carries the numbers behind that growth: €26.77 billion staked in 2025 against €25.22 billion paid out in winnings, and €369.9 million collected in levies. Online casinos produced €568.6 million of výťažok in 2025, 36.6% of the market, and passed the land-based segment for the first time. The ÚRHH licence register, published under Registre, zoznamy a číselníky on urhh.sk, showed 21 licensed online operators on 1 January 2026. Recent entrants include Allwyn Slovensko and CHANCE SK, both CEE groups, so the market admits new names while staying incumbent-heavy.

Untaxed player winnings remove a friction that depresses net revenue in jurisdictions taxing the player side. The whole sector answers to one regulator, which keeps supervision predictable compared with split-authority markets.

Disadvantages and limitations of the Slovak regime

Slovakia prices out most operators: €3,000,000 to €5,000,000 in application fees, a cash guarantee earning no interest, and €1,700,000 in capital. The 30% levy is among the higher EU rates and a 37% bill is pending. Offshore holding structures fail the EU/OECD ownership test, and the license demands a .sk domain with Slovak servers.

Municipalities add a land-based constraint: an obec may ban herne and casinos on its territory by local regulation, and the national license does not override the ban. Online games cannot be restricted this way.

Regulatory volatility is real. The levy changed twice in three years, one amendment sits vetoed, and three restrictive bills are pending in parliament. Model the 37% levy scenario before committing capital.

Slovakia is not a first-license jurisdiction. An operator building a first project usually starts where the entry cost is a fraction of the Slovak fees, then returns to markets like this one with revenue behind it.

Why choose MGL for Slovakia gambling licensing?

MGL supports operators through the full Slovak licensing cycle. The work covers structuring the EU or EEA entity to meet the ownership test, registering the zahraničné zastúpenie, preparing the ÚRHH application pack and drafting AML and responsible-gambling documentation. It starts with budgeting the real entry cost before you commit.

The honest part of that service is the no. When the levy maths or the ownership test rules Slovakia out for your structure, MGL says so before you spend, and maps which market fits instead.