Ireland Gaming License
An Ireland gambling licence, also called an Ireland gaming licence or an Irish iGaming licence, is an authorisation from the Gambling Regulatory Authority of Ireland to offer betting or gaming to customers in Ireland. GRAI has granted remote betting licences since 1 July 2026. Application fees start at €20,000.
The Ireland gambling licence is issued by the Gambling Regulatory Authority of Ireland (GRAI) under the Gambling Regulation Act 2024. GRAI is the single gambling regulator in Ireland. Remote betting licences are open and being granted. Gaming, lottery and B2B licences follow in 2027 and 2028.
Key facts
| Regulator | Gambling Regulatory Authority of Ireland (GRAI) |
|---|---|
| Governing law | Gambling Regulation Act 2024 (No. 35 of 2024) |
| Remote betting applications | Open since 9 February 2026 |
| Licences granted from | 1 July 2026 (remote betting); 1 December 2026 (in-person betting) |
| Gaming, lottery, B2B | Not open. GRAI phasing across 2027 and 2028 |
| Application fee | From €20,000, tiered by Irish-customer gross win (S.I. No. 37/2026) |
| Tax | 2% duty on betting stakes; 23% VAT on gaming margin; 12.5% corporation tax |
| Licence term | 3 years |
Who regulates gambling in Ireland?
The Gambling Regulatory Authority of Ireland (GRAI) regulates all gambling in Ireland under the Gambling Regulation Act 2024. GRAI replaced a split system in which the Office of the Revenue Commissioners licensed bookmakers and remote bookmakers under the Betting Acts, and the District Courts handled gaming and lotteries.
GRAI was established on 5 March 2025. It licenses operators, supervises them, and enforces the Act. It runs the GRAI Operator Portal, the National Gambling Exclusion Register and the Social Impact Contribution.
Existing Office of the Revenue Commissioners licensees move to GRAI on a transition track. New entrants apply to GRAI directly and are assessed after the transition volume clears.
Regulator: Gambling Regulatory Authority of Ireland (GRAI)
Governing law: Gambling Regulation Act 2024 (No. 35 of 2024)
Remote betting applications opened: 9 February 2026
First remote betting licences granted: 1 July 2026
What licences does GRAI issue, and which are open now?
GRAI issues licences by product and by channel, and opens them in phases. Remote betting, remote betting intermediary and in-person betting are open. Remote gaming, which covers online casino, plus lotteries, B2B and charitable licences are not open. GRAI has said those applications open across 2027 and 2028.
| Licence type | What it covers | Status |
|---|---|---|
| Remote Betting Licence | Online sportsbook, telephone betting, pool betting | Open since 9 Feb 2026; granted from 1 July 2026 |
| Remote Betting Intermediary Licence | Peer-to-peer betting exchange | Open since 9 Feb 2026 |
| In-Person Betting Licence | Retail bookmakers at physical premises | Open; licences from 1 Dec 2026 |
| Remote Gaming Licence | Online casino, slots, table games, live dealer | Not open. GRAI phasing 2027–2028 |
| Remote Lottery Licence | Online lottery | Not open. GRAI phasing 2027–2028 |
| In-Person Gaming Licence | Casino-style games at physical premises | Not open. GRAI phasing 2027–2028 |
| B2B Licence | Platform software, odds supply, hosting, risk management tools | Not open. GRAI phasing 2027–2028 |
| Charitable and Philanthropic Licences | Lotteries and pool betting for charitable purposes | Not open. GRAI phasing 2027–2028 |
Two dates govern existing operators. Remote betting licences run from 1 July 2026. In-person betting licences run from 1 December 2026, when the old Office of the Revenue Commissioners licences expire.
Some industry commentary put online casino licensing at H2 2026. GRAI's own phasing puts gaming, lotteries and B2B across 2027 and 2028. Plan against the regulator's phasing, not the commentary.
Can you get an Ireland online casino or iGaming licence yet?
No. Only betting licences are open in Ireland today. GRAI does not accept applications for a Remote Gaming Licence, which is the licence an online casino needs. GRAI has said gaming applications open across 2027 and 2028. An operator whose main product is online casino cannot complete Irish licensing yet.
What you can do now: if you also run a sportsbook, apply for the Remote Betting Licence now and add the casino product when the gaming phase opens.
What you cannot do: serve casino games to players in Ireland on any other licence. GRAI enforcement has been live since 1 July 2026.
B2B suppliers are in the same position. Platform, game content and odds suppliers have no Irish B2B licence to apply for until the 2027 to 2028 phase.
How much does an Ireland gambling licence cost (application fees)?
Ireland gambling licence application fees start at €20,000 and rise with the gross win you take from Irish customers. The Gambling (Licence Application Fees) Regulations 2026 (S.I. No. 37/2026) set every bracket. "Turnover" in that schedule means gross win, meaning stakes minus winnings paid out. All fees are non-refundable.
| €249,999 and below | €20,000 |
|---|---|
| €250,000 – €499,999 | €30,000 |
| €500,000 – €1,999,999 | €50,000 |
| €2,000,000 – €7,499,999 | €65,000 |
| €7,500,000 – €14,999,999 | €100,000 |
| €15,000,000 – €29,999,999 | €135,000 |
| €30,000,000 – €44,999,999 | €200,000 |
| €45,000,000 – €149,999,999 | €265,000 |
| €150,000,000 – €199,999,999 | €330,000 |
| €200,000,000 and above | €400,000 |
A new entrant with no existing Irish gross win pays the €20,000 bracket.
Remote Betting Intermediary Licence: fees sit on a separate schedule (Table D), also starting at €20,000, scaling differently by Irish-customer gross win under S.I. No. 37/2026.
Remote Gaming Licence: no fee window is open, because the gaming phase has not started.
GRAI consulted the industry on application fees and licence duration in 2025, after operators objected to a turnover-based model. The tiered gross-win schedule in S.I. No. 37/2026 is the outcome of that review.
Two costs remain unpublished: GRAI's annual operational charge, which starts from GRAI's fourth year of operation around 2028, and the per-operator Social Impact Contribution rate.
What does an Ireland licence actually cost to run?
The €20,000 application fee is the entry ticket, not the cost. A new remote operator should budget roughly €150,000 to €310,000 for the first year in Ireland. That range covers the application fee, legal and AML setup, responsible gambling and National Gambling Exclusion Register integration, technical certification, a compliance function and Irish entity formation.
Ireland is not a low-cost jurisdiction. Budget it as a premium one.
A recurring annual compliance cost sits on top. So do GRAI's operational charge and the Social Impact Contribution once GRAI publishes the rates.
The €150,000 to €310,000 range covers licensing and regulatory compliance only. Platform and game content, payment processing, marketing and general staffing are separate lines in your model.
MGL scopes the full breakdown against your operator profile on a fixed fee, so the total is known before work starts. Get a scoped cost breakdown.
What taxes apply to an Ireland gambling licence?
Ireland taxes betting on turnover and gaming on margin. Betting duty is 2% of every stake placed by an Irish customer. Betting itself is exempt from VAT. Gaming is not exempt: the margin an operator retains from Irish players carries VAT at the standard 23% rate. Corporation tax on trading profits is 12.5%.
| Tax | Rate | Base |
|---|---|---|
| Betting duty | 2% | Every stake placed by an Irish customer (turnover, not profit) |
| Betting intermediary duty | 25% | Commission earned from Irish customers (betting exchanges only, instead of the 2% stake duty) |
| Pool betting duty | 1%, rise to 2% signalled for Budget 2027 | Pool and totalisator receipts |
| VAT on betting | Exempt | Paragraph 10, Schedule 1, Value-Added Tax Consolidation Act 2010 |
| VAT on gaming | 23% | Operator's retained stake margin, Irish share of stakes (Revenue TDM, May 2026) |
| Corporation tax | 12.5% | Trading profits |
| Social Impact Contribution | Rate not published | Gambling revenues |
| Player winnings | No tax for recreational players | n/a |
The 2% duty matters more than the headline suggests. On a 5% gross margin, a sportsbook pays 40% of its gross profit in duty before any other cost. On an 8% margin, duty takes about 25% of gross profit. Ireland charges the duty on every stake, whether the bet wins or loses.
Gaming VAT is charged on margin, not on stakes. The Office of the Revenue Commissioners treats the taxable amount as the stake value the operator retains, apportioned to the Irish share of total stakes. Bonus plays and free plays are excluded. For pooled games such as poker tournaments, the taxable amount is the rake attributable to Irish players.
The betting exemption sits in paragraph 10, Schedule 1 of the Value-Added Tax Consolidation Act 2010. The gaming treatment follows the Office of the Revenue Commissioners Tax and Duty Manual, VAT Treatment of eGaming Services, reviewed May 2026.
Recreational players pay no tax on winnings in Ireland.
A rise in betting duty from 2% to 5% has been discussed for Budget 2027 and is not law. At 5% of stakes, a sportsbook on an 8% gross margin would pay about 62.5% of gross profit in duty. Model that case before you commit capital to Ireland.
How it works
How do you apply for an Ireland gambling licence?
Navigating the gaming license process can be complex. Here's a streamlined guide to each step.
You publish a notice of intention, then apply through the GRAI Operator Portal and pay the fee before GRAI opens its review. Plan on six to twelve months from submission as a new entrant. GRAI publishes no service standard, and transition applications from existing Office of the Revenue Commissioners licensees take priority.
What documents and compliance obligations apply?
You supply personal documents for every director, officer and 25% owner. MGL prepares the policy set and files the application. From the day the licence issues, GRAI's operating rules apply, and breach of most of them is a criminal offence under the Gambling Regulation Act 2024 rather than a regulatory matter.
| Passport (certified copy) for each director, officer and 25% owner | Company registration documentation |
|---|---|
| Proof of address dated within 3 months for each principal | AML and KYC policy drafting |
| Professional reference from a lawyer or accountant for each principal | Responsible gambling policy |
| Bank reference letter for each principal | Risk management policy |
| CV or professional biography for each principal | Business plan and financial projections on the GRAI template |
| Criminal record clearance for each principal | Whistleblowing policy and business continuity plan |
| Tax clearance certificate, Irish or equivalent | Organisation chart and corporate structure |
| Original wet-ink signatures on GRAI declarations | Section 95 notice, GRAI portal submission and correspondence |
Credit card ban (section 165, Gambling Regulation Act 2024). A GRAI licensee cannot accept payment by credit card. The ban covers electronic or digital payments funded from a credit card, e-wallets topped up from credit, and buy-now-pay-later arrangements.
Inducements ban (section 157, Gambling Regulation Act 2024). A GRAI licensee may offer a benefit to the general public. Offering an inducement to a named person or a specific group is prohibited, which rules out VIP schemes, personalised cashback and rakeback.
Advertising watershed. Ireland bans gambling advertising on television and radio between 5:30 am and 9:00 pm. Social media advertising may reach only account holders who actively follow the operator's channels.
Spending limits. Every player of a GRAI licensee must be able to set a time-limited monetary cap. A player cannot raise or remove the cap until the period ends. Any excess must be refunded within seven days, and the operator cannot market to that player while a cap is active.
National Gambling Exclusion Register (NER). Licensees must integrate with GRAI's register and check it in real time before every gambling session once it is live. If the connection fails, gambling must stop until it is restored. Self-excluded players get no access, no marketing, and balances refunded within seven days.
Segregated customer account. A GRAI licensee holds player funds in a ring-fenced account with a regulated financial services provider. The operator cannot draw on those funds except to pay verified winnings.
Child protection. Remote GRAI licensees must verify age before an account opens. Permitting a child to gamble is a criminal offence in Ireland.
AML obligations. Gambling operators are designated persons under EU anti-money-laundering law and GRAI supervises them for AML. Requirements cover a documented business risk assessment, customer due diligence before any account opens, enhanced due diligence for politically exposed persons and high-risk countries, and suspicious transaction reports. Under the incoming EU AML Regulation, due diligence applies to occasional transactions at or above €10,000.
General Data Protection Regulation (GDPR). Real-time National Gambling Exclusion Register checks, activity monitoring and spending-limit enforcement mean continuous processing of player data. That triggers the full EU GDPR regime: a lawful basis for each purpose, a Data Protection Officer for large-scale monitoring, and breach notification within 72 hours.
Material event notification. Notify GRAI within seven days of any change to beneficial owners, registered address or financial circumstances, and of any conviction or regulatory action against the licensee or its officers in any jurisdiction.
Complaints procedure. The Gambling (Complaints Procedures) Regulations 2026 (S.I. No. 170/2026) require an accessible internal complaints procedure. Unresolved disputes go to GRAI, which assesses admissibility, invites the licensee to respond, and issues a decision.
What banking and payment access does a GRAI licence give you?
A GRAI licence improves banking and payment access against an offshore-only licence, because it is an authorisation from an EU member state regulator. Gambling still sits in the high-risk category for mainstream Irish retail banks. Most licensees combine EU electronic money institutions with specialist high-risk payment providers.
The segregated customer account must sit with a regulated financial services provider, and player funds stay ring-fenced.
The credit card ban reaches any payment funded from credit, including a crypto wallet topped up from a credit card.
Crypto is possible and is not separately licensed. Ireland has no crypto-specific gambling licence, and the EU Markets in Crypto-Assets Regulation (MiCA) plus AML obligations apply to the operator.
GRAI can apply to the High Court to block payment processing for operators serving Ireland without a licence, so payment access is a licensing question as much as a commercial one.
What are the advantages of an Ireland gambling licence?
An Ireland gambling licence gives an operator one modern regulator in an English-speaking common-law EU member state, corporation tax of 12.5% on trading profits, and access to a mature financial ecosystem. Against an offshore licence it carries real weight with banks and payment providers.
Authorisation from an EU member state regulator. Payment providers and acquiring banks that decline offshore-licensed operators will underwrite a GRAI-licensed one. For operators shut out of mainstream European payment infrastructure, this is the reason to apply. A GRAI licence does not passport across the EU: it authorises service to customers in Ireland only.
12.5% corporation tax on trading profits. Ireland charges one of the lowest headline corporation tax rates in the EU, supported by more than 70 double-tax treaties and no gambling-specific corporate rate. Groups above €750 million in global revenue fall under the OECD Pillar Two minimum effective rate of 15%.
One regulator, one rulebook. GRAI replaced a split Office of the Revenue Commissioners and District Court system, so licensing, supervision and enforcement now sit with one authority.
Early position in a market that is only now being licensed. Ireland's first national gambling licensing regime went live in 2026 and the licensed operator field is still forming.
What are the disadvantages and limitations of an Ireland gambling licence?
Ireland is expensive and restrictive. Betting duty applies to turnover rather than profit, which punishes low-margin sportsbooks. Online casino, lottery and B2B licences are not open. A GRAI licence does not passport across the EU and does not cover the United States or the United Kingdom.
Duty on turnover. 2% of every stake placed by an Irish customer, whether the bet wins or loses.
VAT on gaming margin. Gaming carries 23% VAT in Ireland. Most EU member states exempt gaming from VAT.
Premium cost base. An Ireland gambling licence costs roughly €150,000 to €310,000 in the first year, plus recurring compliance cost.
Phase risk. GRAI opens no Remote Gaming, Remote Lottery, B2B or charitable licence in Ireland before 2027.
No licence passporting. A GRAI licence authorises service to customers in Ireland. It gives no right to serve players in another EU member state, the United Kingdom or the United States.
Marketing constraints. An Ireland gambling licence carries a credit card ban, no targeted inducements, no VIP schemes, and an advertising watershed between 5:30 am and 9:00 pm on television and radio.
Unpublished costs. GRAI's annual operational charge and the per-operator Social Impact Contribution rate are not published, so first-year models carry an open item.
How does an Ireland gambling licence compare with Malta, Gibraltar, Curaçao and Anjouan?
Ireland carries the heaviest tax load among the regulated options MGL places clients in, and the narrowest product scope while gaming is closed. Ireland wins on EU standing and banking access. Anjouan wins on speed and cost. Malta wins on product scope, because online casino can be licensed there today.
| Dimension | Ireland (GRAI) | Malta (MGA) | Gibraltar | Curaçao (CGA, LOK 2024) | Anjouan (offshore) |
|---|---|---|---|---|---|
| Application fee | From €20,000, tiered by Irish-customer gross win | From €5,000 | £30,000 (B2C gaming) | €4,592 (+€150 per UBO) | From €17,828 (government fee only) |
| Annual fees to the regulator | Operational charge and Social Impact Contribution rate not published | €25,000 fixed, plus compliance contribution €15,000–€375,000 on worldwide GGR (Type 1) | £50,000–£200,000 by gross yield, per vertical | €47,450 (B2C) | Included in the licence package |
| Processing time | 6–12 months | 6–12 months | Not published by the regulator | 3–6 months | 6–8 weeks |
| Gambling tax | 2% on betting stakes; 23% VAT on gaming margin | 5% GGR from Malta-based players; 15% (Type 1) and 10% (Types 2–4) from 1 October 2026 | 0.15% of gross gaming profit; first £100,000 exempt | 0% | 0% |
| Corporation tax | 12.5% | 5%–35% | 15% | 22% | 0% |
| EU member state | Yes, with no licence passporting | Yes, with no licence passporting | British Overseas Territory | No | No |
| Online casino licensable | No. GRAI phasing 2027–2028 | Yes | Yes | Yes | Yes |
| VIP programmes | Prohibited | Permitted with controls | Permitted | Permitted | Permitted |
| Credit cards | Banned (section 165) | Permitted | Permitted | Permitted | Permitted |
Regulator fees are not the cost of launching. For Ireland, MGL budgets roughly €150,000 to €310,000 for a first year, covering the application fee, legal and AML setup, technical certification, a compliance function and Irish entity formation. Figures for the other jurisdictions are scoped per project.
If cost or timeline does not fit the project, most operators start on Anjouan: about $23,000 all in, six to eight weeks, 0% gaming tax. Anjouan can run as an interim licence while an Ireland application is under review. Anjouan cannot serve players in Ireland, the United States, the United Kingdom or France. Talk to us about the right sequence.
What happens after you are licensed?
Compliance starts on day one. A GRAI licensee needs National Gambling Exclusion Register (NER) integration once the NER is live, spending-limit controls built into the platform, credit card blocking at the payment gateway, and trained customer-facing staff. GRAI's inspection programme runs from July 2026 and its Investigations and Enforcement Unit from Q3 2026.
Treat an audit as a first-year risk, not a distant one.
Ongoing duties continue after grant: seven-day material event notifications, periodic account alerts showing net spend and time played, the complaints procedure under S.I. No. 170/2026, and staff training at the intervals GRAI sets.
MGL stays engaged after the licence issues to handle banking setup, payment provider onboarding and compliance implementation. A licence issued without working payment infrastructure is not a launch.
Why choose MGL for an Ireland gambling licence?
MGL has obtained 300+ licences and advises operators across offshore, EU and national regimes. On Ireland, MGL handles the section 95 notice, the policy set, the GRAI portal filing and all regulatory correspondence, then stays on for banking and payment onboarding.
Full cycle, not application only. 96% of MGL clients stay into a second year.
Honest phasing advice. If online casino is your main product, MGL will tell you Ireland cannot licence it yet and will sequence an interim licence instead of selling you a filing you cannot use.
Fixed fee. The total is agreed before work starts.
Payments network. MGL matches operators to payment providers from a network of 160+ partners, filtered by licence and target market.
FAQ
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Yes. The Gambling Regulation Act 2024 does not restrict applications to Irish-incorporated entities, and any operator serving Irish customers remotely needs a licence wherever it is registered. In practice the segregated customer account means an Irish or EU banking relationship.
The Gambling Regulation Act 2024 does not require Irish incorporation. What bites in practice is the segregated customer account with a regulated financial services provider, Irish tax registration if you trade here, and a working contact point for GRAI. Take Irish legal and tax advice on the structure before filing.
No. The Gambling Regulation Act 2024 sets no licence cap. Any operator meeting the fit-and-proper and financial requirements can hold a licence.
GRAI has said gaming, lottery and B2B applications open across 2027 and 2028. Some industry commentary pointed to H2 2026, which is not GRAI's published phasing. No exact application date has been announced as of August 2026.
Three years from the date of issue. GRAI consulted on extending the term to five years in 2025 and has made no change as of August 2026. Renewal fees will be set in a later regulation.
No. A GRAI licence authorises service to customers in Ireland and nothing more. There is no EU passporting, so a GRAI licence gives no right to serve players in another EU member state, and it does not cover the United States or the United Kingdom.
Yes. GRAI states that prediction markets providing betting activities fall within the definition of a remote betting intermediary under the Gambling Regulation Act 2024. Such operators need a Remote Betting Intermediary Licence under section 85(1)(d), not the Remote Betting Licence a sportsbook holds.
Possible, with conditions. Ireland does not ban crypto and the Gambling Regulation Act 2024 does not prohibit accepting it, but no crypto-specific Irish gambling licence exists. The section 165 credit card ban covers credit-funded crypto wallets, and AML and KYC apply to every transaction.
A Remote Betting Licence lets an operator accept bets from players in Ireland. A B2B Licence lets a supplier sell platform software, odds data, hosting or technology services to GRAI licensees. They are separate licences, and B2B applications are not open before 2027.
Existing Office of the Revenue Commissioners licensees had a transition deadline of 30 June 2026 and take processing priority. GRAI is a new authority clearing a large transition volume in its first year and assesses new market entrants after that queue.
Three things: incomplete beneficial-owner documentation for each 25% owner, wet-ink signatures from directors in several countries, which takes two to four weeks, and AML and KYC policies below GRAI's standard. MGL closes all three in the preparation phase.
No. A non-GRAI licence cannot be used to serve Irish customers after 1 July 2026. Operators with an existing Office of the Revenue Commissioners licence and a transition application filed before 30 June 2026 could continue during review. New entrants face an unlicensed period.
At 5% of stakes, a sportsbook on an 8% gross margin would pay about 62.5% of gross profit in betting duty. That reshapes the model for most sportsbooks. Run a sensitivity analysis at 5% before committing to Irish licensing.
No. Mainstream EU payment infrastructure does not accept Anjouan, which is an offshore licence. Where EU payment and banking access is the business need, the Ireland GRAI licence is the answer. Where fast global market access is the need, 160+ specialist high-risk providers accept Anjouan.
Fines up to €20 million or 10% of annual turnover, whichever is greater, licence suspension or revocation, dawn raids, and High Court orders to freeze bank accounts and block websites. These powers are in force under the Gambling Regulation Act 2024.
Navigating the gaming license process can be complex. Here's a streamlined guide to each step