Nikolai Timofejev
15 years in FinTech and payments. Maps your business model to the right licence scope and leads the file all the way to the GRAI decision, including banking and payment rails.
Get a gambling license in Ireland.
Ireland rebuilt its gambling law in one statute: the Gambling Regulation Act 2024 created the Gambling Regulatory Authority of Ireland, which opened for in-person and online betting licences on 9 February 2026. Gaming and B2B licences sit in the same Act and come at a later stage. Remote bets carry 2% Remote Betting Duty, and corporation tax on trading income is 12.5%. The price is conduct: gambling ads are banned on social media and kept off TV and radio between 5:30 and 21:00.
27 yrs
on the international marketon the market
60+
in-house specialistsspecialists
400+
Licenses obtainedlicenses obtained
Updated
Ireland in brief
A new Act, opened one licence at a time.
The Gambling Regulation Act 2024 (No. 35 of 2024) was signed on 23 October 2024 and came in by stages. The Establishment Day Order, S.I. No. 58 of 2025, set up the Gambling Regulatory Authority of Ireland on 5 March 2025. The licensing rules followed on 9 February 2026: S.I. No. 37 of 2026 on application fees and S.I. No. 38 of 2026 on licensing. Part 5 sets out the licences - betting (s.85), gaming (s.86), lottery (s.87), charitable (s.88) and business-to-business (s.89) - and each B2C licence can cover in-person, remote or combined provision. A betting intermediary may act only by remote means (s.69). Applicants give public notice of their intention to apply (s.95) and file the information s.102 requires for remote provision. A licence cannot be transferred, assigned or encumbered (s.73). On term, GRAI has called three years the appropriate starting point; the Act's minimum is one year.
Ireland is open, but only in part. On 9 February 2026 GRAI opened in-person betting, remote betting and remote betting intermediary licences; its July 2025 guidance put B2B applications at a later stage and left lottery licences and permits with the District Courts and An Garda Síochána. Remote gaming, the online casino route, opens after betting, and we confirm its date with GRAI before quoting it. The fees are law in S.I. No. 37 of 2026 and are confirmed in your quote. On top sits an annual contribution to the Social Impact Fund under s.54. Duty is light and stays with Revenue: 2% of remote stakes and 25% of an intermediary's commission, filed quarterly. Advertising is not light. Gambling ads are banned on social media, GRAI describes a 5:30-21:00 watershed on TV and radio, and s.151 bans branded clothing and merchandise. We run Irish files from our Dublin office.
Gambling Regulation Act 2024: GRAI, set up on 5 March 2025, opened betting licences (in-person, remote, intermediary) on 9 February 2026. Gaming and B2B come at a later stage. Fees in S.I. No. 37 of 2026, confirmed in the quote.
2% Remote Betting Duty, 12.5% corporation tax, tight advertising rules and a Social Impact Fund contribution. Plan 6-12 months, run from our Dublin office.
Two realities
Betting is open - gaming and B2B come later.
The 2024 Act creates the whole set of licences, but GRAI opens them in phases. Betting went first on 9 February 2026. We build that file now and keep the gaming and supplier plans ready for their windows.
Betting is open now - gaming and B2B licences come later.
01 - REMOTE BETTING LICENCE · B2C
The open licence
Open since 9 February 2026: the betting licence under s.85 for remote, in-person or combined provision, and the remote betting intermediary licence. Applications go through GRAI's centralised system after a public notice under s.95, and remote bets pay 2% Remote Betting Duty to Revenue.
Open since 9 February 2026: the betting licence under s.85 for remote, in-person or combined provision, and the remote betting intermediary licence. Applications go through GRAI's centralised system after a public notice under s.95, and remote bets pay 2% Remote Betting Duty to Revenue.
- ✓Remote betting - s.85
- ✓Open since 9 February 2026
- ✓Intermediary licence: remote only
- ✓Public notice first - s.95
- ✓Segregated customer account - s.135
- ✓Remote Betting Duty 2%
02 - GAMING AND B2B · LATER STAGE
Not open yetThe later licences
Remote gaming licences (s.86), the route for online casino, and business-to-business licences (s.89) for suppliers of gambling products and services are in the Act, with GRAI standards and certification under ss.123-124. GRAI's July 2025 guidance put B2B at a later stage. We prepare these files now and confirm each window with GRAI before quoting.
Gaming (s.86) and B2B (s.89) licences are in the Act but open at a later stage; we confirm each window with GRAI.
- ✓Remote gaming licence - s.86
- ✓B2B supplier licence - s.89
- ✓GRAI standards and certification
- ✓Opening date confirmed with GRAI
- ✓Fees under S.I. No. 37 of 2026
- ✓Files ready before the window
Costs and timelines are confirmed for your case before any work begins. Licence fees are set by S.I. No. 37 of 2026 and the Social Impact Fund contribution by s.54; both are itemised in your quote.
Why Ireland
Light betting duty, and a menu that is half open.
Ireland's case is a 2% betting duty and 12.5% corporation tax inside the EU; the warning is that only betting has opened so far.
✓
2% betting duty
Remote Betting Duty is 2% of stakes with persons in the State, filed quarterly through ROS by the 15th of the following month.Quarterly, via ROS.
✓
12.5% corporation tax
Revenue charges 12.5% on trading income and 25% on non-trading income such as rental and investment income.On trading income.
✓
One statute, one regulator
Act No. 35 of 2024 brings betting, gaming, lottery and B2B licences under GRAI, established on 5 March 2025.Act No. 35 of 2024.
✓
A regulator that talks to London
GRAI signed a memorandum of understanding with the UK Gambling Commission in April 2025, and with the Belgian and Gibraltar regulators the same year. A clean record elsewhere travels; so does a poor one.MoU with UK regulator, April 2025.
✓
Player money ring-fenced
Section 135 makes every B2C licensee establish and maintain a segregated customer account for player funds.Section 135, by law.
✓
The warning: a partial opening
Only betting opened on 9 February 2026. B2B comes at a later stage, and we confirm the gaming date with GRAI before quoting it.Betting only since February 2026.
How it compares
How Ireland differs from other routes.
The honest comparison: Ireland taxes betting lightly and opened late. Today it is a betting licence; the full menu comes later.
Ireland vs other jurisdictions
| Feature |  Ireland | Other jurisdictions |
|---|---|---|
| Regime | Gambling Regulation Act 2024 · GRAI | Older, fully open regimes |
| Open now | Betting, since 9.2.2026 | Casino and betting: GB, Malta |
| Betting duty | 2% of stakes | GB 15% of net stake receipts |
| Corporate tax | 12.5% trading income | 25% GB · ~5% Malta eff. |
Regime
IrelandGambling Regulation Act 2024 · GRAI
Other jurisdictionsOlder, fully open regimes
Open now
IrelandBetting, since 9.2.2026
Other jurisdictionsCasino and betting: GB, Malta
Betting duty
Ireland2% of stakes
Other jurisdictionsGB 15% of net stake receipts
Corporate tax
Ireland12.5% trading income
Other jurisdictions25% GB · ~5% Malta eff.
Country by country
| Country | License type | Taxation | Requirements |
|---|---|---|---|
| Ireland | GRAI betting · gaming later | 2% betting duty · 12.5% CIT | Public notice, segregated account |
 United Kingdom (GB) | GC remote operating · software | RGD 40% · GBD 15% · levy 1.1% | UK service address, personal licences |
 Malta | MGA B2C · B2B | 5% eff. via refunds · 5% Malta GGR | €100k/€40k capital, key functions |
 Sweden | Spelinspektionen licences | 22% GGR | SEK 230k fee, Spelpaus |
IrelandLicense typeGRAI betting · gaming later
Taxation2% betting duty · 12.5% CIT
RequirementsPublic notice, segregated account
United Kingdom (GB)License typeGC remote operating · software
TaxationRGD 40% · GBD 15% · levy 1.1%
RequirementsUK service address, personal licences
MaltaLicense typeMGA B2C · B2B
Taxation5% eff. via refunds · 5% Malta GGR
Requirements€100k/€40k capital, key functions
SwedenLicense typeSpelinspektionen licences
Taxation22% GGR
RequirementsSEK 230k fee, Spelpaus
Before you apply
Requirements for the Irish licence.Requirements for the licence.
GRAI vets the applicant through its centralised system before granting anything. A complete betting file covers the ten items below.
01
Public notice - notice of the intention to apply for a gambling licence, under s.95.
02
GRAI application system - the centralised system, where GRAI examines and vets the information before a licence is granted.
03
Remote-provision file - the information and documents ss.96 and 102 require for remote provision.
04
Licence fee - the fee prescribed by S.I. No. 37 of 2026, confirmed in your quote.
05
Segregated customer account - established and maintained by every B2C licensee under s.135.
06
Age and identity - no participation by anyone under 18 (s.158), with verification under S.I. No. 315 of 2026, made on 6 July 2026.
07
Limits and payments - a facility for players to set a monetary limit (s.164) and the payment-method obligations of s.165.
08
Exclusion register - real-time checks against the National Gambling Exclusion Register under s.45 once GRAI brings it into operation.
09
Advertising and sponsorship - Part 6, Chapter 1 compliance, including the social media ban, the broadcast hours in s.149 and the merchandise ban in s.151.
10
Complaints and Revenue - a complaints procedure under Part 7 and S.I. No. 170 of 2026, and Remote Betting Duty returns filed quarterly via ROS.
01
Public notice (s.95).
02
GRAI system application.
03
Remote file (s.102).
04
Fee per S.I. 37/2026.
05
Segregated account (s.135).
06
Age checks, S.I. 315/2026.
07
Monetary limits (s.164).
08
Exclusion register link (s.45).
09
Advertising rules, Part 6.
10
Complaints + Revenue returns.
Reflects the Gambling Regulation Act 2024, S.I. Nos. 37, 38, 170 and 315 of 2026, and Revenue guidance as of 2026.Act No. 35 of 2024 + 2026 regulations.
How it works
From first call to the GRAI register.
01
Scope and timing
Which licences are open now and which wait - betting first, the rest planned in writing.Betting first.
02
Public notice
Notice of intention to apply under s.95, with company and ownership documents assembled.Section 95.
03
The application
Filed in GRAI's centralised system with the s.102 information and the fee under S.I. No. 37 of 2026.GRAI system, S.I. 37 fee.
04
GRAI vetting
Questions answered as the review runs. We plan 6-12 months end to end for a first-round betting file.6-12 months planned.
05
Licence and launch
Segregated account live, limits and age checks on, Remote Betting Duty returned every quarter.Quarterly duty returns.
Quick facts
RegulatorGRAI
FrameworkGambling Regulation Act 2024
Established5 March 2025
Betting licensingOpen since 9 February 2026
Gaming and B2BLater stage
Licence term3 years proposed · 1-year minimum
Remote Betting Duty2% of stakes
Corporation tax12.5% trading income
The Irish regime has been licensing for months, not years. We keep each file ready before its window opens and confirm dates with GRAI rather than guess them.
On the ground in Ireland
Run from our Dublin office.
Prifinance - Ireland
Dublin · Ireland
Dublin, Ireland
01
Licence scope
Betting, intermediary or both now; gaming and B2B mapped for their later windows - one plan for the whole menu.Now and later, one plan.
02
The GRAI file
Public notice, the s.102 remote-provision information and the application in GRAI's centralised system, drafted in Dublin.Drafted in Dublin.
03
Player-side build
Segregated customer account, monetary limits, age verification under S.I. No. 315 of 2026 and the exclusion-register link.Accounts, limits, age checks.
04
Revenue and the Fund
Remote Betting Duty registration and quarterly ROS returns, with the Social Impact Fund contribution modelled into the plan.Duty and s.54 modelled.
We also have offices in
Tallinn
Estonia
Väike-Paala tn 1
Vilnius
Lithuania
Gedimino pr. 2
Prague
Czech Republic
Vlkova 532/8, Žižkov
Dubai
UAE
33 Level, Al Saqr Business Tower
Madeira
Portugal
Rua da Alegria 31, 1F
Budapest
Hungary
Korányi Sándor u. 4
Istanbul
Turkey
Perpa Ticaret Merkezi, A Blok
Good to know
Taxation of gaming operators in Ireland.
Betting duty stays with Revenue and is low; corporation tax on trading income is 12.5%.
2% on remote bets
Bets made with persons in the State by remote means pay 2% Remote Betting Duty. Over-the-counter bets pay 2% too; on-course and tote bets pay nil.Persons in the State.
25% on intermediary commission
Betting Intermediary Duty is 25% of the commission a remote betting intermediary charges persons in the State for using its facilities.On commission.
Quarterly returns via ROS
Returns and payment are due by the 15th of the month after each quarter, filed electronically. Nil returns are required where there is no over-the-counter betting.By the 15th, via ROS.
Corporation tax 12.5%
12.5% on trading income and 25% on non-trading income such as rental and investment income.Trading income.
Annual contribution to the fund
Section 54 funds the Social Impact Fund through a statutory annual contribution from licensed operators. We confirm the current rate with GRAI before quoting.Annual, s.54.
Fees by statutory instrument
GRAI prescribes application and renewal fees with the Minister's consent under s.38, in S.I. No. 37 of 2026; s.38(2) allows waivers by licence or activity.No. 37 of 2026.
Tax summary
Remote Betting Duty2% of stakes
Intermediary duty25% of commission
ReturnsQuarterly · by the 15th
Corporation tax12.5% trading · 25% non-trading
Social Impact FundAnnual contribution · s.54
*As of 2026 per Revenue and the Gambling Regulation Act 2024. Group and founder-level outcomes are modelled per structure.
Turnkey professional support
Experienced lawyers and international consultants.
We provide end-to-end support, from company registration and the application file to regulatory interaction and compliance oversight - with an individualized approach to each client.
Oleksii Kindratenko
Builds the application itself: licence entity, AML/KYC policy pack, capital structure and tax registrations. His document sets are the reason reviews finish in months, not years.
Eugeniu Bevziuc
First point of contact for international founders. Runs the whole setup remotely, across time zones and languages - from the first call to a live, licensed operator.
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Ireland · GRAI
Launch your gaming project in Ireland with expert support.
Full-service assistance - from the s.95 notice and the GRAI application to the player-side build and Revenue registration - run through our Dublin office.
Get a consultation →Free legal opinion
Is Ireland the right fit for your project?
Our legal team will analyze your case at no cost and provide a written legal opinion: which jurisdiction, licence scope, or route fits your business.
Written assessment within 2-5 business days
Request a free conclusion →FAQ
The Irish betting licence, answered.
Can we apply for an Irish online casino licence now?+
Not yet. GRAI opened licensing on 9 February 2026 for in-person and online betting; remote gaming follows in a later phase, and we confirm its date with GRAI before quoting it.
Which licences are open?+
In-person betting, remote betting and remote betting intermediary licences, since 9 February 2026. B2B applications come at a later stage, and GRAI's July 2025 guidance left lottery licences and permits with the District Courts and An Garda Síochána.
What does an Irish licence cost?+
The fees are set in S.I. No. 37 of 2026, made on 9 February 2026, and confirmed in your quote. Budget also for the annual Social Impact Fund contribution under s.54 and 2% Remote Betting Duty.
How is betting taxed?+
At 2% of stakes for remote bets with persons in the State and 25% of a remote betting intermediary's commission, paid quarterly to Revenue by the 15th of the following month. Corporation tax on trading income is 12.5%.
How long is the licence valid?+
GRAI has called three years the appropriate starting point, and the Act sets a one-year minimum (s.108). We confirm the term written into your licence before you commit.
What are the advertising rules?+
Tight. Gambling advertising on social media is banned, GRAI describes a 5:30-21:00 watershed on TV and radio, and s.151 bans branded clothing and merchandise. Sponsorship has its own section, s.159.
Is there a national self-exclusion register?+
Yes, in law: s.45 requires GRAI to set up a National Gambling Exclusion Register that remote B2C licensees check in real time. GRAI said in September 2025 it was designing it; we track the launch for you.
How long does licensing take?+
GRAI vets each application in its centralised system, and the regime is new. We plan 6-12 months from first call for a betting licence and confirm GRAI's decision timing per application.
Ireland or the UK for a betting operator?+
The UK is fully open: remote casino and betting licences are available today, from £8,185 to apply, with 40% duty on remote casino profits. Ireland charges 2% of stakes on remote bets but has opened only betting. Serving both markets means two licences.
Why Prifinance for Ireland?+
We run Irish files from our Dublin office: the s.95 notice, the GRAI application and the player-side build for betting now, with gaming and B2B files prepared for their windows. Our London office runs the British licence when a group needs both.
Online casino now?+
Not yet - betting first.
What is open?+
Betting, since 9 Feb 2026.
Cost?+
S.I. 37/2026 - in the quote.
Betting tax?+
2% of stakes.
Licence term?+
3 years proposed, 1 minimum.
Advertising?+
Tight - social media banned.
Self-exclusion?+
Register in the Act, s.45.
How long?+
Plan 6-12 months.
Or the UK?+
Fully open, heavier duty.
Why you?+
Dublin office, London too.
Client notes
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Get a free legal opinion on your project - our legal team will analyze your case at no cost and provide a written legal opinion: which jurisdiction, licence scope, or route fits your business.Free legal opinion: whether the Irish betting licence fits your project now, and when the gaming and B2B routes can follow.
✓Written legal opinion within 2-5 business days - free of charge✓A clear recommendation on the right licence scope, not a sales pitch✓Transparent fixed fees, confirmed up front✓EN · RU · ES speaking team
Prifinance is an independent law and advisory firm. We are not a regulator and are not affiliated with, endorsed by, or acting on behalf of the Gambling Regulatory Authority of Ireland (GRAI) or any other public authority. Authorisations are granted by, and obtained directly from, the competent authorities.