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1. Market overview
Where the market sits, who runs it and under what law.
Status
Gambling in Austria is regulated and subject to a local licensing regime.The number of licences is limited to 15 and they are awarded through a tender process (Article 21(1) and (5), Gambling Act). Casinos Austria has been awarded 12 licences. Three licences remain unallocated.
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Section 1(2) of the Gambling Act explicitly lists games of “roulette, observation roulette, poker, black-jack, Two Aces, bingo, Keno, Baccarat and Baccarat chemin de fer” and their play variants as being within the scope of act. The same section states that this, however, is not an exhaustive list, and the Ministry of Finance can authorise other games.
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Casino licensees can also operate gaming machines in their casinos, as stipulated in Section 21(10) of the act.
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Casino licensees can also organise live games (to the best of Vixio’s knowledge, the Gambling Act does not provide a definition for live games) (Section 21(7)(6) and (8), Gambling Act).
Gaming Machines
Casino licensees are permitted to operate gaming machines within their casinos, as provided under Section 21(10) of the Gambling Act.
Regulatory Authority
Austrian Tax Office - Department for Special Responsibilities (within the Ministry of Finance).
Authorised Operators
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Casinos Austria operates 12 casinos with licences valid until December 31, 2027 or December 31, 2030.
Licensing and Costs
According to Section 21(5) of the Gambling Act, the Ministry of Finance can grantup to 15 land-based casino licences. However, only 12 licences have been allocated to Casinos Austria. The remaining three licences were cancelled and remain unallocated after the Supreme Administrative Court ruled in 2016 that the tender processes were not transparent.
The licence is awarded through a tender process (Section 21(1) of the act).
The licence is granted for a maximum of 15 years (Section 21(7)(1) of the act).
Applicants must be a legal entity with a seat in a EU/EEA member state with a minimum share capital of €22m (Section 21.2(1) and (3), Gambling Act). Interested parties must have a registered office in a member state of the European Union or a state in the European Economic Area to submit an application for a concession. If an interested party from outside Austria submits a successful application, the licence will only be granted if the corporation's registered office is established in Austria and only under the condition that proof of establishment be submitted within a specific amount of time.
It is not necessary to set up a domestic corporation to exercise the licence if the foreign corporation has a comparable casino licence in the country where it is domiciled and is subject to a comparable state gaming supervisory authority (Section 21(3), Gambling Act).
The amount and type of security to be provided shall be contained in the call for tenders and is to be at least 10 percent of the licensee’s share capital (Section 21(7)(2), Gambling Act).
Section 24 of the act states that a licensee cannot establish branches outside Austria and any acquisitions require the consent of the minister of finance.
Costs
The application fee is €10,000 (Section 59a(1)(1), Gambling Act).
The licence fee is €100,000 (Section 59a(1)(2), Gambling Act).
Taxation
he casino tax is 30 percent (Section 28(3), Gambling Act).
According to Section 28(2) of the act: “[t]he assessment basis for the casino tax is the annual gross gaming revenue of each casino operation, in the case of draws via gaming machines the annual gross gaming revenue from gaming machines of each casino operation less the statutory value-added tax. Annual gross gaming revenue is the gaming stakes received by the casino operation in the calendar year and the remuneration paid to it by the players for the use of gaming facilities less the winnings paid out by the casino operation and either those stakes that are in the form of specially marked ones that cannot be redeemed for money and only with the approval of the Austrian tax office tokens (special chips) issued by the casino company or an amount set by the Austrian tax office for each registered visit to the casino.”
Cardrooms
Currently, land-based card games are only allowed in Casinos Austria’s 12 licensed casinos.
According to Section 4(6) of the Gambling Act, from January 1, 2011, non-profit card game tournaments must be reported to the finance administration in electronic form.
Draws with card games in tournament form as a mere pastime are not subject to the federal gambling monopoly if:
- The stakes per participant and tournament total a maximum of €10.
- No more than 100 players participate.
- The total of the promised financial benefits does not exceed the total of all financial benefits.
- The draw takes place within the framework of a valid hospitality licence in the business premises of the beneficiary and it takes place at most once a quarter per hospitality licence.
- Region
- Europe
- Legal status of gambling
- Regulated
- National regulator
- Austrian Tax Office — Department for Special Responsibilities (within the Ministry of Finance)
- Regulator website
- Under verification
- Key legislation
- The Gambling Act (Glücksspielgesetz). Section 1(2) lists the games within its scope; Section 21 governs the casino licence; Section 28 governs casino tax.
- Minimum player age
- Under verification
2. Allowed verticals
What may be offered, and whether it needs a licence.
| Vertical | Status | Licence required | Notes |
|---|---|---|---|
| Land-based casino | Permitted with a licence | Yes | A maximum of 15 licences may be granted by tender (Section 21(1) and (5)); 12 are held by Casinos Austria and 3 remain unallocated after a 2016 Supreme Administrative Court ruling on the tender process. |
| Poker | Permitted with a licence | Yes | Named among the games within scope of Section 1(2), alongside roulette, blackjack, bingo, Keno and baccarat, played in licensed casinos. |
| Slots / gaming halls | Permitted with a licence | Yes | Casino licensees may operate gaming machines within their casinos (Section 21(10)). |
3. Licensing framework
What a licence is, what it costs and what the holder must have in country.
- B2C licensing
- Under verification
- B2B licensing
- Under verification
- Licence term
- Up to 15 years (Section 21(7)(1)).
- Application fee
- €10,000 (Section 59a(1)(1)).
- Annual fee
- €100,000 licence fee (Section 59a(1)(2)).
- Local presence required
- Applicant must be a legal entity with a registered seat in an EU/EEA member state (Section 21.2(1)). A successful non-Austrian applicant must establish in Austria within a set time, unless the foreign corporation already holds a comparable casino licence and is subject to a comparable state gaming supervisor (Section 21(3)).
- Share capital required
- Minimum €22m (Section 21.2(1) and (3)).
| Licence | Type | Product | Authority | Duration | Fee | Key requirements |
|---|---|---|---|---|---|---|
| Casino concession | Land-based | Casino games, poker, gaming machines, live games | Ministry of Finance, by tender | Up to 15 years | €10,000 application + €100,000 licence fee | EU/EEA seat, €22m minimum share capital, security of at least 10% of share capital. |
4. Taxation and banking
What the state takes, and whether the money can move.
- Gaming tax (GGR)
- 30% casino tax on gross gaming revenue (Section 28(3)).
- Corporate income tax
- Under verification
- Tax on player winnings
- Under verification
- Payments
- Under verification
- Banking and payments
- Under verification
| Tax | Rate | Base | Notes |
|---|---|---|---|
| Casino tax | 30% | Gross gaming revenue | Section 28(3), Gambling Act. |
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Planning to enter Austria?
A regulatory assessment reads Austria's regime against your own products, licence class and corporate structure, and says what follows for each: what you may offer, what you must hold, what it costs and what will change.
Who wrote this
- Last reviewed
Regulatory Intelligence disclaimer
Information is provided for general regulatory intelligence purposes and should not be treated as legal advice for a specific transaction or business model. Regulatory requirements may change and should be confirmed before market entry or implementation.