Gambling Trends 2026: Tax Hikes and Licensing Shifts Define First Half-Year

The year 2026 marks a turning point for the international gambling industry as governments worldwide ramp up pressure on operators. The current recap of the first half of 2026 highlights that the era of loose regulation is definitively over. The focus is not just on new licensing systems, but primarily on drastic interventions in the financial structures of providers and stricter player protection measures. The regulatory landscape is becoming increasingly complex as the legal sector struggles to compete against growing black markets.

Europe presents a divided picture. While nations like Finland and Ireland are driving the transition from monopolies to open markets, established markets like the United Kingdom and the Netherlands are burdening their licensees with massive tax loads. Preparations for the EU-wide Anti-Money Laundering Regulation (EU) 2024/1624, which will apply from July 10, 2027, also significantly shaped the first six months of 2026. Operators had to upgrade their compliance systems now to meet upcoming directly applicable EU rules.

Numbers and facts

In the United Kingdom, April 1, 2026, marked a watershed moment: Remote Gaming Duty, the tax on operator profits from online gaming, nearly doubled from 21 to 40 per cent. At the same time, Bingo Duty was abolished. The UK government expects this package to raise over £1 billion annually. In the Netherlands, the gambling tax rose to 37.8 per cent on January 1, 2026, following an increase to 34.2 per cent the previous year. This fiscal burden is already showing consequences as the licensed market stagnates. For the second half of 2025, the Dutch regulator reported GGR of €602 million, barely an increase from the €600 million of the preceding six months. Estimates suggest nearly half of all spending goes to the unlicensed market.

Finland officially began accepting license applications on March 1, 2026. The processing fee for a gambling license application is €29,000. From July 1, 2027, private companies will be allowed to offer betting, online slots, and bingo, with a tax rate of 22 per cent on the margin. Ireland launched its operator portal on February 9, 2026, and issued the first remote betting licenses effective July 1, 2026. Mexico took an even more radical step, increasing the Special Tax on Production and Services from 30 to 50 per cent on January 1, 2026.

Background

A central theme in the first half of 2026 was protecting players from debt. Sweden banned all forms of credit-financed gambling as of May 1, 2026. This goes beyond a simple credit card ban and requires operators to actively prevent gambling with borrowed funds. In Brazil, the focus shifted to financial infrastructure. Authorities can now order payment providers to block accounts of unlicensed operators. Those who process transactions despite notification are jointly liable with the illegal operator.

In Malta, the legal situation regarding the controversial Bill 55 remains tense. An Advocate General of the Court of Justice of the European Union stated on April 23, 2026, that Article 56A would clearly conflict with EU rules on the recognition of judgments if the court were to rule on the merits. The final ruling is still pending, but it is existential for many MGA-licensed operators.

Why it matters for German players

For German players, this global trend towards tightening confirms the strict path Germany has taken. Since the State Treaty on Gambling 2021 (GlüStV 2021), many mechanisms have been established that other countries are only now introducing. The €1,000 monthly deposit limit and the strict €1 limit per spin on virtual slots remain the pillars of German player protection. Integration via the central LUGAS database ensures that these limits are monitored across all platforms. While countries like the Netherlands struggle with channelization, the German example shows that clear rules may squeeze margins but create a safer environment. Those playing with a GGL-licensed provider are protected from the fiscal volatility seen in Mexico or the UK, as German tax models were set during the introduction of the GlüStV. However, the risk remains that players might be pushed toward illegal offshore offerings if hurdles become too high.

What it means for GGL-licensed casinos

The Gemeinsame Glücksspielbehörde der Länder (GGL) and the casinos on its whitelist must monitor these global trends closely. Extending liability to payment providers, as practiced in Brazil and Colombia, could serve as a model for the German market to combat the black market more effectively. Colombia introduced a 16 per cent national consumption tax in March 2026, where the tax event occurs at the moment of deposit.

„The tax rate for the licensed market will be 22 per cent of the gambling margin. The framework also requires player identification, introduces daily and monthly limits on transfers to player accounts, and establishes a centralised self-exclusion system." - Anonymous official, summary of Finnish reform rules

For operators with a GGL license, international comparison shows that while Germany is regulatorily demanding, it is more predictable in its tax burden compared to markets like the UK. The focus on player protection and transparency is no longer a local phenomenon but a global requirement, which will be further cemented by the new EU AML regulation in 2027.