Europe

Latvia online gambling license (SRS)

A compact Baltic EU market where online gambling is licensed to Latvian joint-stock companies. Since April 2026 the State Revenue Service runs licensing and supervision, taxes rose in 2026 to 15% for online casino and 18% for betting, and advertising is banned outside venues except for betting brands in adult sport.

Best for
EU operators ready to set up a Latvian company for a Baltic market
Who can be licensed
B2C operators
Markets it serves
EU regulated markets
Short answer

Latvia licenses online gambling under the Law on Gambling and Lotteries. Since 1 April 2026 the State Revenue Service (SRS, VID) licenses and supervises gambling, after the Lotteries and Gambling Supervisory Inspection (IAUI) was merged into it. An operator first needs a gambling organization license, held by a Latvian joint-stock company with at least €1.4 million paid-up share capital, and then an interactive gambling license for online casino, betting and poker. Shareholders from outside the EU may hold no more than 49%. From 1 January 2026 the tax is 15% of gross gaming revenue for interactive gambling and 18% for betting. Advertising outside venues is banned, with a 2026 exception for betting brands in adult sport.

Status
Licensing open
Regulator
State Revenue Service
Legal basis
Law on Gambling and Lotteries
Status checked
October 16, 2026
License types

License types in Latvia

Online gambling is a second license layered on a gambling organization license held by a Latvian company. State lotteries remain with Latvijas Loto.

Base

Gambling organization license

The base license held by a Latvian joint-stock company; required before any land-based or online gambling.

B2C

Interactive gambling license

Online casino, slots, poker and betting for Latvian players, applied for once the organization license is held.

Land-based

Land-based gambling

Casinos, gaming halls and betting shops, which also need municipal permission for each venue.

Reserved

State lottery

National and interactive lotteries are run exclusively by the state-owned Latvijas Loto.

Eligibility

Who can hold a Latvian license

RequirementUnder the Law on Gambling and Lotteries
CompanyA joint-stock company registered in Latvia
CapitalAt least €1,400,000 paid-up share capital
OwnershipShareholders from outside the EU may hold no more than 49% of the share capital
ManagementBoard and council members of good reputation who are not barred from business activity
Order of licensesThe gambling organization license comes first; the interactive gambling license is added for online play
Foreign licensesA Malta, UK or Curaçao license gives no right to serve Latvian players; unlicensed sites are blocked
Operating rules

Technical and player-protection rules

1

Certified systems

Gaming systems and RNG are tested and certified, at the operator’s cost, before launch.

2

Self-exclusion register

Players are checked against the register of self-excluded persons, kept by the SRS since April 2026; a self-exclusion lasts at least 12 months.

3

Player limits

Licensed sites offer deposit limits and reality checks, and show 18+ warnings and the self-exclusion register.

4

Payment blocking

Banks and payment providers must block payments to and from unlicensed gambling sites listed by the regulator.

5

AML

Operators are obliged entities under Latvian AML law, with customer due diligence and checks on politically exposed persons.

6

Minimum age

The minimum gambling age is 18; a bill to raise it to 21 is in parliament.

Process

How the application runs

Plan for 6–9 months, including company formation, capital, certification and the two-step license sequence. Applications go to the State Revenue Service since April 2026.

  1. 1CompanyRegister the Latvian joint-stock company, pay in €1.4 million share capital and appoint qualifying board and council members.
  2. 2Organization licenseApply to the SRS for the gambling organization license with ownership, management and financial documents.
  3. 3SystemsCertify the gaming platform and RNG, connect the self-exclusion register and build player limits and AML controls.
  4. 4Interactive licenseApply for the interactive gambling license covering online casino, betting and poker.
  5. 5Go-liveLaunch within the advertising ban, file gambling tax and keep the license in force with annual state duties.
After licensing

Ongoing obligations

  • Gambling tax of 15% (interactive) or 18% (betting) of gross gaming revenue
  • Self-exclusion register checks and minimum 18 age verification
  • Deposit limits, reality checks and responsible-gambling information
  • Withholding of income tax on player winnings above €3,000 a year
  • No advertising outside the venue and sports-logo exceptions
  • Certified systems and RNG, with changes re-tested
  • AML customer due diligence and reporting
Tax

How gambling is taxed

Interactive gambling

15% of gross gaming revenue from 1 January 2026, up from 12%.

Betting

18% of gross gaming revenue from 1 January 2026, up from 15%; the rise was brought forward in the 2026 budget.

Bingo and land-based

Bingo rose from 10% to 12%, and the fixed annual charges for gaming machines and tables also increased in 2026.

Players

Winnings above €3,000 a year are subject to personal income tax, withheld by the operator.

Marketing and enforcement

Advertising, sponsorship and enforcement

Advertising ban

Gambling advertising outside licensed venues is banned in principle, and ads may not suggest gambling solves financial problems.

Sports exception

Since 2026 licensed betting operators may use their registered logos in adult sport, on kit, in competition and club names and in sponsorship notices, without calls to play; youth sport is excluded.

Bonuses

Bonuses can be offered on the operator’s own site but not promoted through external advertising.

Blocking

The regulator keeps a public blacklist of unlicensed domains for internet providers to block, alongside payment blocking.

Europe

Weighing Latvia against other EU markets? Our European gambling license comparison covers all 27 member states: which products each licenses, the regulators, B2B rules and Finland's 2027 opening.

Compare EU markets

Frequently asked questions

Who regulates online gambling in Latvia?

The State Revenue Service (SRS, VID). On 1 April 2026 it absorbed the Lotteries and Gambling Supervisory Inspection (IAUI) and took over licensing, supervision and the self-exclusion register.

What licenses does an online operator need in Latvia?

Two: a gambling organization license, held by a Latvian joint-stock company, and an interactive gambling license for online casino, betting and poker.

Can a foreign company get a Latvian gambling license?

Only through a Latvian joint-stock company. EU groups can own it fully, while shareholders from outside the EU may hold no more than 49%.

How much capital is required?

At least €1,400,000 paid-up share capital in the Latvian company.

How is online gambling taxed in Latvia?

From 1 January 2026, interactive gambling is taxed at 15% of gross gaming revenue and betting at 18%, up from 12% and 15%. Players pay income tax on winnings above €3,000 a year.

Can gambling be advertised in Latvia?

Not outside licensed venues. Since 2026, licensed betting operators may show their registered logos in adult sport and sponsorship notices, without calls to play, and youth sport is excluded.

What is the minimum gambling age in Latvia?

18. A government bill to raise it to 21, add a daily break in venues and limit online play to 21 hours in 24 passed committee in October 2026 and passes to the next parliament.

Do B2B suppliers need a license in Latvia?

There is no separate supplier license, but gaming systems and RNG used by Latvian licensees must be certified before use.

Is self-exclusion available?

Yes. The register of self-excluded persons covers all licensed gambling, with a minimum exclusion of 12 months, and licensees must check it before play.

Can a Malta-licensed operator serve Latvian players?

No. Only Latvian licensees may offer gambling in Latvia. Unlicensed sites are blacklisted for internet blocking, and payments to them are blocked.

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