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Licence guide · Latvia
Latvia interactive gambling licence: entry cost, tax and supervision after the 2026 reforms
Latvia has allowed licensed online gambling since 2006, making it one of the older regulated markets in the EU. It is a local licence for a small, digital-first market of under two million people: the operator must be a Latvian company with at least €1.4 million of share capital, and it serves Latvian residents only. Two changes define 2026: the tax on interactive gambling rose from 12% to 15% of revenue on 1 January, and on 1 April the Lotteries and Gambling Supervisory Inspection (IAUI) was folded into the State Revenue Service. Checked September 2026.
Who regulates Latvian gambling in 2026
Until 31 March 2026, licensing and supervision belonged to the Izložu un azartspēļu uzraudzības inspekcija (IAUI), the Lotteries and Gambling Supervisory Inspection under the Ministry of Finance. From 1 April 2026 those functions sit inside the State Revenue Service (Valsts ieņēmumu dienests, VID), split between two new units of its Non-Financial Sector Supervision Department.
The Cabinet approved the merger in October 2025 as part of the 2026 budget package; the tax authority absorbed 21 IAUI posts. Policy stays with the Ministry of Finance, which drafts the gambling laws and the fee regulations.
For an applicant, the practical effect is that the licensing counterpart and the tax collector are now the same institution. Expect tighter links between licence conditions, reporting and tax audits.
The two laws that matter
Latvian gambling rests on two statutes: the Law on Gambling and Lotteries (Azartspēļu un izložu likums), in force since 2006, and the Law on Gambling and Lotteries Tax and Fee, which sets the tax rates and the state fees for licences.
- Law on Gambling and Lotteries: who may organise gambling, the licence types (including interactive gambling via electronic communication), the capital and ownership tests, player registration and self-exclusion, advertising limits.
- Law on Gambling and Lotteries Tax and Fee: percentage taxes on interactive gambling and betting, fixed annual taxes per slot machine and table, and the state fees for issuing and re-registering licences.
- Cabinet regulations: technical rules for gambling equipment and systems, reporting formats, and the procedure for blocking illegal websites.
- Gambling and Lottery Policy Guidelines 2021-2027: the Ministry of Finance roadmap that produced the recent tightening (smart cards, venue rules, age debate).
What it costs to hold the licence
The Ministry of Finance publishes a state fee of €200,000 for issuing a licence to organise gambling only via electronic communications services (interactive gambling), and €45,000 for the yearly re-registration. On top comes the paid-up share capital of €1.4 million that any gambling organiser must have.
Latvian fees and taxes for 2026 (Ministry of Finance, Saeima vote of 3 December 2025)
| Item | Amount | Basis |
|---|---|---|
| State fee: interactive gambling licence (issue) | €200,000 | Law on Gambling and Lotteries Tax and Fee, as published by the Ministry of Finance |
| State fee: yearly re-registration | €45,000 | Same law |
| Minimum paid-up share capital | €1,400,000 | Law on Gambling and Lotteries |
| Tax: interactive gambling | 15% of revenue (12% until 31 Dec 2025) | Amendments adopted by the Saeima, 3 December 2025 |
| Tax: betting | 18% of revenue (15% before) | Same amendments |
| Tax: bingo | 12% of revenue (10% before) | Same amendments |
| Land-based: per slot machine / per table | €7,440 / €40,440 a year | Same amendments |
Figures in private guides vary: some still quote the older activity-by-activity fees of several hundred thousand euros for casino-type games. The Ministry of Finance schedule above is the reference we used; confirm the current fee with the State Revenue Service before filing.
The tax increase had been scheduled for 2027 under the December 2024 budget plan. The government brought it forward by a year and dropped the transition period, so the higher rates applied from 1 January 2026.
Company and ownership requirements
The licence holder must be a capital company registered in Latvia. Foreign members may hold no more than 49% of the share capital, but that cap does not apply to investors from EU and EEA states or OECD member countries, which in practice covers most international groups.
- Latvian-registered company with at least €1.4m paid-up capital
- Owners, board members and key staff screened for reputation and criminal records
- Anti-money-laundering programme under the Law on the Prevention of Money Laundering and Terrorism and Proliferation Financing
- Gambling systems that give the supervisor access to data and meet Cabinet technical rules
- A .lv site serving Latvian residents, with the operator name, licence details, permitted games and rules displayed
Player registration, self-exclusion and blocking
Every interactive player is registered and identified before play, using a Latvian personal code or a valid identity document. Operators must check each logged-in player against the national self-exclusion register and refuse anyone listed.
The register of self-excluded persons can be joined online with electronic identification, in person or at any gaming venue. Enforcement against illegal offshore sites is active: the supervisor reported 284 blocking decisions and 283 domain names blocked in 2024. Gambling advertising outside gambling venues and licensed sites is heavily restricted.
The age question is live. Amendments approved by the government would raise the gambling age from 18 to 21, and Baltic regulators discussed a joint self-exclusion list and a common 21 threshold in February 2026. Treat the age rule as moving and design the platform so the minimum age is a setting, not a constant.
Serving a Latvian lobby: what the game side must support
Latvia licenses the organiser, and the organiser answers for the gambling system and every game in it. Games and RNGs must meet the Cabinet technical requirements, and operators use laboratory certificates (GLI, BMM, iTech Labs and similar) to show compliance.
Responsibility for third-party content sits with the licensed organiser, who must be able to show that each supplied title meets the Latvian requirements. Ask any supplier for per-market certificates, RTP settings and whether a title can be switched off for a single country without affecting others.
Integration design does most of the work. With a casino game aggregator API, each game arrives with metadata (studio, category, currencies, market), so a Latvian lobby can be built from an approved subset of 40,000+ games from 200+ providers, and the country parameter passed at launch applies studio restrictions. The site can be locked to EUR or run multi-currency per player. A seamless wallet keeps balances and limits with the licensee, where the self-exclusion and identity checks already live, and demo play uses the separate getGameDemo launch. Betting brands, taxed at 18%, can add a sportsbook API on the same connection. Catalogue and currencies change continuously; the live list is in the API.
Neighbouring Baltic and Nordic regimes are covered in the licence directory. This page gives general information and is no substitute for Latvian counsel on your application.
Latvia licence: operator questions
How much does a Latvian online gambling licence cost?
The Ministry of Finance lists a state fee of €200,000 to issue an interactive gambling licence and €45,000 for each yearly re-registration. The company also needs €1.4 million of paid-up share capital.
What is the online gambling tax in Latvia in 2026?
Interactive gambling is taxed at 15% of revenue from 1 January 2026, up from 12%. Betting pays 18% and bingo 12%.
Who issues gambling licences in Latvia now?
Since 1 April 2026 the State Revenue Service (VID) has taken over licensing and supervision from the former Lotteries and Gambling Supervisory Inspection (IAUI).
Can a foreign company get a Latvian licence?
A Latvian-registered company is required. Groups from EU, EEA or OECD countries can own it fully; other foreign owners are limited to 49% of the share capital.
Is the gambling age in Latvia 18 or 21?
The legal age has been 18, and amendments to raise it to 21 have been approved by the government and discussed across the Baltics in 2026. Check the status before launch and keep the age limit configurable.
Does a Latvian licence cover other EU countries?
No. It covers Latvian residents on a .lv site. Other EU markets with licensing systems require their own licences.
Sources and last update
Latvian figures come from the Ministry of Finance, the Saeima vote on the 2026 tax changes and reporting on the regulator merger. Some state-site pages were unreachable during our September 2026 check, so we cross-read two independent summaries for each fee.
- Law on Gambling and Lotteries (Azartspēļu un izložu likums), in force since 2006
- Law on Gambling and Lotteries Tax and Fee; Ministry of Finance page "Gambling and lotteries tax and fee" (interactive licence €200,000, re-registration €45,000)
- Saeima, amendments adopted 3 December 2025: interactive gambling 15%, betting 18%, bingo 12% from 1 January 2026 (reported by LSM, 3 December 2025)
- Cabinet decision of October 2025 and trade press of 9 April 2026 on the IAUI integration into the State Revenue Service on 1 April 2026
- IAUI annual data on blocking decisions for 2024
- Ministry of Finance, Gambling and Lottery Policy Guidelines 2021-2027
Last reviewed: 24 September 2026.
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