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 LPT's decision, including banking and payment rails.
Get a gambling license in Lithuania.
Since 1 July 2022 Lithuania has issued a remote gaming licence that stands on its own, with no land-based casino behind it. Entry costs a one-off EUR 500,000 licence tax plus paid capital of EUR 1,158,000 for table games and category A slots, or EUR 289,000 for betting and bingo; since 1 January 2025 every gaming line pays 22% of GGR. The licence is indefinite. The rules around it tightened hard in 2024-2026: players must be 21, limits are mandatory and gambling advertising is banned outside narrow exceptions.
27 yrs
on the international marketon the market
60+
in-house specialistsspecialists
400+
Licenses obtainedlicenses obtained
Updated
Lithuania in brief
The remote licence opened in 2022; the rules have tightened since.
The Law on Gaming, No. IX-325 of 2001, governs the market. The consolidated edition in force runs from 30 June to 31 December 2026. Amendment XIV-580 of 14 October 2021 changed the economics from 1 July 2022: remote gaming became a licence of its own under Art. 5(1)(6), granted indefinitely, with capital thresholds set by product. A remote operator now needs a licence, a permit to organise remote gaming and gaming rules approved by the Gaming Control Authority (LPT). No land-based venue. The applicant must be a Lithuanian AB or UAB, or the Lithuanian branch of an operator entitled to offer gaming in another EU member state (Art. 2). Shareholders, controlling persons, managers and finance staff pass reputation tests that look back 3 to 8 years after a conviction (Art. 11); changes among them need prior LPT approval, given within 3 working days. The permit is examined within 30 calendar days (Art. 21(6)).
The Law on Lottery and Gaming Tax charges a one-off EUR 500,000 for issuing the remote licence (Art. 5¹). Paid capital must reach EUR 1,158,000 for remote table games or category A machine games, EUR 289,000 for remote betting, totalizator, category B machines or bingo, and EUR 144,000 for horse totalizator alone. Since 1 January 2025 every gaming line, remote included, pays 22% of stakes less winnings paid, filed by the quarter. Then come the restrictions. Amendment XIV-3080 of 7 November 2024 raised the age for online play to 21 and, from 1 November 2025, made deposit, bet and session limits mandatory, with 48 hours before any increase applies. Fines are a share of the previous year's GGR: 2-5% for a first breach, up to 10% on a repeat. Advertising is banned outside narrow exceptions, and the betting quotas end on 1 January 2028.
Stand-alone remote licence since 1 July 2022, indefinite: EUR 500,000 one-off licence tax, capital of EUR 1,158,000 for casino and category A slots or EUR 289,000 for betting and bingo, 22% of GGR since 2025.
Age 21, mandatory limits, fines of up to 10% of annual GGR, advertising banned outside narrow exceptions. Run from our own Vilnius office.
The two routes
Casino and slots - or betting and bingo.
One remote licence and one EUR 500,000 licence tax, but two very different capital bills. What you plan to offer decides whether the company needs EUR 1,158,000 or EUR 289,000 paid in.
One remote licence, two capital tiers: casino and slots, or betting and bingo.
01 - REMOTE CASINO AND SLOTS
The full remote licence
The Art. 5(1)(6) remote gaming licence for table games and category A machine games online: EUR 1,158,000 of paid capital and the EUR 500,000 licence tax, then the LPT permit and approved gaming rules. Indefinite term, 22% of GGR, players 21 and over.
The Art. 5(1)(6) remote gaming licence for table games and category A machine games online: EUR 1,158,000 of paid capital and the EUR 500,000 licence tax, then the LPT permit and approved gaming rules. Indefinite term, 22% of GGR, players 21 and over.
- ✓Remote tables and category A slots
- ✓EUR 1,158,000 paid capital
- ✓EUR 500,000 one-off licence tax
- ✓Permit examined in 30 calendar days
- ✓22% of GGR, filed quarterly
- ✓Indefinite term since 2022
02 - REMOTE BETTING, TOTALIZATOR AND BINGO
EUR 289,000 capitalThe lighter capital tier
The same remote licence for betting, totalizator, category B machine games and bingo needs EUR 289,000 of paid capital, or EUR 144,000 for horse totalizator alone. The EUR 500,000 licence tax and the 22% rate stay the same. Betting keeps its limited advertising quotas until 1 January 2028.
Betting, totalizator, category B machines and bingo: EUR 289,000 capital (EUR 144,000 horse totalizator), same EUR 500,000 licence tax.
- ✓Remote betting and totalizator
- ✓Category B machines and bingo
- ✓EUR 289,000 paid capital
- ✓EUR 144,000 for horse totalizator only
- ✓Same EUR 500,000 licence tax
- ✓Betting ad quotas until 2028
Costs and timelines are confirmed for your case before any work begins. The licence tax and capital are statutory; permit fees and any other state charges are confirmed in the quote.
Why Lithuania
A remote licence without a land-based casino behind it.
Lithuania is expensive to enter and strict to run; these are the reasons operators still file, the last one a warning.
✓
Remote stands alone
Since 1 July 2022 the remote licence under Art. 5(1)(6) needs no land-based venue, and it is granted for an indefinite term.No land casino needed since 2022.
✓
One rate for everything
Since 1 January 2025 all gaming, remote included, pays 22% of stakes minus winnings paid (Art. 5(2) of the tax law). Casino and betting carry the same rate.22% on all gaming.
✓
Capital sized to the product
EUR 289,000 for betting and bingo, EUR 144,000 for horse totalizator, and EUR 1,158,000 only if you run casino tables or category A slots.From EUR 289,000 for betting.
✓
EU branches accepted
An operator entitled to offer gaming in another EU member state can apply through a Lithuanian branch (Art. 2) instead of a new subsidiary.No new subsidiary needed.
✓
Illegal sites lose their payments
Since 1 May 2025 LPT orders to payment providers must be carried out within 1 business day, and providers may process gambling payments only for licensed entities (Art. 20⁷).PSP orders within 1 business day.
✓
The rulebook keeps moving
Age 21 online, mandatory limits since 1 November 2025, fines of up to 10% of annual GGR, and a self-restriction register plus FNTT vetting from 1 January 2027. Budget compliance as a running cost.Age 21, limits, GGR-based fines.
How it compares
How Lithuania differs from other routes.
Lithuania's 22% sits above Latvia's 15% and far above Estonia's 6%, and its EUR 500,000 licence tax is the largest single entry payment of the three Baltic states. Its capital bill for betting is the lightest.
Lithuania vs other jurisdictions
| Feature |  Lithuania | Other jurisdictions |
|---|---|---|
| Gaming tax | 22% of GGR since 2025 | 15% (LV, 2026) · 6% GGR (EE) |
| Entry payment | EUR 500,000 licence tax | EUR 200,000 (LV) · €47,940 (EE) |
| Capital | EUR 289,000-1,158,000 by product | EUR 1,400,000 (LV) · €1M (EE) |
| Minimum age online | 21 | 18 in Latvia and Denmark |
Gaming tax
Lithuania22% of GGR since 2025
Other jurisdictions15% (LV, 2026) · 6% GGR (EE)
Entry payment
LithuaniaEUR 500,000 licence tax
Other jurisdictionsEUR 200,000 (LV) · €47,940 (EE)
Capital
LithuaniaEUR 289,000-1,158,000 by product
Other jurisdictionsEUR 1,400,000 (LV) · €1M (EE)
Minimum age online
Lithuania21
Other jurisdictions18 in Latvia and Denmark
Country by country
| Country | License type | Taxation | Requirements |
|---|---|---|---|
| Lithuania | LPT remote gaming licence | 22% GGR (since 2025) | €500k licence tax, €289k-€1,158k capital |
 Latvia | VID interactive gambling licence | 15% of revenue (2026) | €1.4M capital, Latvian company |
 Estonia | Activity licence + permits | 6% GGR · 0% retained CIT | €1M capital, EMTA integration |
 Malta | MGA B2C · B2B | 5% eff. via refunds · 5% Malta GGR | €100k/€40k capital, key functions |
LithuaniaLicense typeLPT remote gaming licence
Taxation22% GGR (since 2025)
Requirements€500k licence tax, €289k-€1,158k capital
LatviaLicense typeVID interactive gambling licence
Taxation15% of revenue (2026)
Requirements€1.4M capital, Latvian company
EstoniaLicense typeActivity licence + permits
Taxation6% GGR · 0% retained CIT
Requirements€1M capital, EMTA integration
MaltaLicense typeMGA B2C · B2B
Taxation5% eff. via refunds · 5% Malta GGR
Requirements€100k/€40k capital, key functions
Before you apply
Requirements for the Lithuanian licence.Requirements for the licence.
The LPT checks the company, its capital, the people behind it and the responsible-gambling machinery. A complete file holds the following.
01
Eligible company - a Lithuanian AB or UAB, or the Lithuanian branch of an operator entitled to offer gaming in another EU member state (Art. 2).
02
Paid capital - EUR 1,158,000 for remote table and category A machine games, EUR 289,000 for betting, totalizator, category B machines or bingo, EUR 144,000 for horse totalizator (Art. 13).
03
Licence tax - EUR 500,000 one-off for issuing the remote gaming licence (Law on Lottery and Gaming Tax, Art. 5¹).
04
Reputation - irreproachable reputation of shareholders, controlling persons, managers and finance staff, with look-backs of 3 to 8 years after a conviction (Art. 11).
05
Key-person changes - prior LPT approval of any change, decided within 3 working days (Art. 7⁴).
06
Permit and rules - a permit to organise remote gaming, examined within 30 calendar days (Art. 21(6)), and remote gaming rules approved by the LPT.
07
Responsible-gambling system - a control system with mandatory deposit, bet and session limits and a 48-hour delay on increases (Art. 10⁴, from 1 November 2025).
08
Age control - no remote play for anyone under 21 (Art. 10(10)).
09
Data retention - player data kept 8 years after the contract ends, deposit and payout documents 10 years (from 1 November 2025).
10
AML programme - measures under the Law on the Prevention of Money Laundering and Terrorist Financing, with suspicious and large transactions reported to the Financial Crime Investigation Service (FNTT).
01
Lithuanian UAB/AB or EU branch.
02
Capital EUR 144k-1,158k by product.
03
EUR 500,000 licence tax.
04
Reputation checks, 3-8 years.
05
Key-person changes pre-approved.
06
Permit in 30 days, rules approved.
07
Mandatory limits, 48-hour delay.
08
Players 21 and over.
09
Player data kept 8 years.
10
AML, FNTT reporting.
Reflects the Law on Gaming edition in force from 30 June 2026 and the Law on Lottery and Gaming Tax as of 2026. The English translation of the Law on Gaming dates from 2020-2021, so the Lithuanian text governs.Law on Gaming, edition from 30 June 2026.
How it works
From first call to an LPT licence.
01
Products and capital tier
Casino and category A slots at EUR 1,158,000, or betting and bingo at EUR 289,000 - fixed in writing.Capital fixed.
02
Company and people
UAB or EU branch formed, capital paid, reputation files ready for owners, managers and finance staff.Reputation files ready.
03
Licence
Application to the LPT, with the EUR 500,000 licence tax in the budget.EUR 500,000 tax.
04
Permit and rules
Remote gaming permit examined within 30 calendar days and gaming rules approved. We plan 6-9 months end to end.30 days; 6-9 months overall.
05
Launch
Age-21 checks, mandatory limits and quarterly 22% returns live from the first day.21+, limits live.
Quick facts
RegulatorLPT, Vilnius
Remote licenceStand-alone since 1.7.2022
Licence taxEUR 500,000 one-off
Capital · casino and slotsEUR 1,158,000
Capital · betting and bingoEUR 289,000
Gaming tax22% of GGR
Minimum age21
Realistic timeline6-9 months
The LPT approves the licence, the permit and the gaming rules in turn. We prepare all three before the first filing so the sequence does not stall.
On the ground in Lithuania
Run from our own Vilnius office.
Prifinance - Lithuania
Vilnius · Gedimino pr. 2
Gedimino pr. 2, Vilnius
01
Company or branch
UAB formation, or the Lithuanian branch of your EU-licensed operator, with capital paid to the tier your products need: EUR 289,000 or EUR 1,158,000.Capital to the tier.
02
The LPT file
Licence application, the 30-day permit and the remote gaming rules prepared as one sequence from Gedimino pr. 2.Licence, permit, rules.
03
Responsible-gambling build
Mandatory limits, the 48-hour delay and the 30-minute intervention flow built into the platform before launch.Limits before launch.
04
Tax and reporting
Quarterly 22% returns filed by the 15th of the following month, and key-person changes cleared in the LPT's 3-day window.Quarterly, by the 15th.
We also have offices in
Tallinn
Estonia
Väike-Paala tn 1
Prague
Czech Republic
Vlkova 532/8, Žižkov
Dubai
UAE
33 Level, Al Saqr Business Tower
London
United Kingdom
7 Bell Yard
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 Lithuania.
One rate across all gaming since 2025, charged on GGR and filed by the quarter. Corporate tax is modelled per structure.
22% on every gaming line
Machines, tables, bingo, totalizator, betting and remote gaming all pay 22% under Art. 5(2) of the Law on Lottery and Gaming Tax, in force since 1 January 2025.Since 1.1.2025.
Base: stakes minus winnings
Art. 4 taxes the amounts staked less the winnings actually paid to players.Stakes minus winnings.
Quarterly returns
The tax period is a calendar quarter (Art. 3). Tax is paid and the return filed by the 15th day of the first month after it.Pay by the 15th.
EUR 500,000 licence tax
A one-off tax on issuing the remote licence (Art. 5¹), separate from the 22%. Every licence type together costs EUR 1,000,000.EUR 500,000 one-off.
Lotteries at 18%
Lotteries run under their own law and pay 18% (Art. 5(1)), outside the remote licence.18%, separate law.
Fines priced on GGR
Fines are a share of the previous year's GGR: 3-5% for one group of breaches and 2-4% for the rest, rising to 8-10% and 6-8% on a repeat within a year (Art. 29²). Since 30 June 2026 a fine decision is directly enforceable.Up to 10% of annual GGR.
Tax summary
Gaming tax22% of GGR
Tax periodQuarterly · pay by the 15th
Remote licence taxEUR 500,000 one-off
Lotteries18%
Corporate taxConfirmed per structure
*As of 2026 per the Law on Lottery and Gaming Tax and the Law on Gaming. 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: Lithuanian UAB or EU branch, 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.
Follow Prifinance
Active across our channels.
Lithuania · LPT
Launch your gaming project in Lithuania with expert support.
Full-service assistance - from the UAB or EU branch and its capital to the LPT licence, permit and gaming rules - run through our own Vilnius office.
Get a consultation →Free legal opinion
Is Lithuania 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 Lithuanian gaming licence, answered.
Can I get an online-only gaming licence in Lithuania?+
Yes. Since 1 July 2022 remote gaming is a licence of its own under Art. 5(1)(6), granted indefinitely. You also need an LPT permit to organise remote gaming and LPT-approved gaming rules, but no land-based venue.
How much capital does a remote operator need?+
It depends on the product: EUR 1,158,000 for remote table games or category A machine games, EUR 289,000 for remote betting, totalizator, category B machines or bingo, and EUR 144,000 for remote horse totalizator alone (Art. 13).
What does the licence cost?+
A one-off licence tax of EUR 500,000 for the remote gaming licence (Art. 5¹ of the Law on Lottery and Gaming Tax). Permit fees and any recurring state charges are confirmed in the quote.
How is online gaming taxed?+
At 22% of stakes minus winnings paid, the single rate for all gaming since 1 January 2025. Returns are quarterly, with tax paid by the 15th of the first month after the quarter.
Who can hold the licence?+
A Lithuanian AB or UAB, or the Lithuanian branch of an operator entitled to offer gaming in another EU member state (Art. 2). A company outside that definition cannot apply directly.
How long does it take?+
The permit to organise remote gaming is examined within 30 calendar days (Art. 21(6)), and key-person changes take 3 working days. With company, capital, licence and gaming rules in sequence, we plan for 6-9 months end to end.
What changed for players between 2024 and 2026?+
Online play moved to 21+, and from 1 November 2025 deposit, bet and session limits became mandatory, with 48 hours before an increase applies. On signs of problem gambling, staff must contact the player within 30 minutes and suspend play for 48 hours.
Can a licensed operator advertise?+
Only inside narrow exceptions to the Art. 10(9) ban: the brand on your building and website, trade publications, and betting ads within TV, radio and online quotas. The betting exception ends on 1 January 2028.
Lithuania or Latvia for a Baltic operator?+
Latvia taxes interactive play at 15% against Lithuania's 22%, charges EUR 200,000 rather than EUR 500,000 on issue, and keeps the age at 18. Lithuania needs far less capital for betting, EUR 289,000 against EUR 1,400,000, and accepts an EU operator's branch.
Why Prifinance for Lithuania?+
Our own office at Gedimino pr. 2 in Vilnius runs the file: the UAB or EU branch, capital at the right tier, the licence, permit and gaming rules in one sequence, and the responsible-gambling build. We work in the same city as the regulator.
Online-only licence?+
Yes, since 1.7.2022.
Capital?+
EUR 289k-1,158k by product.
Cost?+
EUR 500,000 licence tax.
Tax?+
22% GGR, quarterly.
Who can hold it?+
UAB/AB or EU branch.
How long?+
30-day permit; 6-9 months.
Player rules?+
21+, mandatory limits.
Advertising?+
Banned; betting quotas to 2028.
Or Latvia?+
Lower tax there; less capital here.
Why you?+
Own Vilnius office.
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: which Lithuanian capital tier fits your products and what the licence will cost.
✓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 Gaming Control Authority of Lithuania (Lošimų priežiūros tarnyba) or any other public authority. Authorisations are granted by, and obtained directly from, the competent authorities.