Hungary gambling regulation, licensing and taxation

Regulated. Local licensing for betting. Local licensing tied to land-based licences for casino games. State monopoly for the lottery.

Until 2023, online betting was subject to the state monopoly of Szerencsejáték Zrt. However, amendments to Act XXXIV of 1991 on Gambling Operations, which entered into force on January 1, 2023, aim to open Hungary’s online betting market to companies that wish to obtain a local licence. Since 1 January 2023, Hungary’s remote gambling (online betting) market has been liberalised, and in addition to the state-owned operator, other operators have been licensed to offer online betting services. 

The list of licensed operators is available on the regulator’s website.

Online casino licences are tied to a land-based casino concession. The number of land-based casino concessions is limited to 12 (Section 27(13), Act XXXIV of 1991 on Gambling Operations). 

To the best of Vixio’s knowledge, the number of online betting licences is not limited. 

Although there is no land-based requirement for online betting operators, they are required to have a representative registered in Hungary to submit their application on their behalf (Section 29E, Act XXXIV of 1991 on Gambling Operations).

Only land-based casino concessionaires can offer online casino games(Section 3(1b) of Act XXXIV of 1991 on Gambling Operations).

Types of online casino games allowed are:

1. participation in a casino game in a gaming casino or in another location authorised by the authority on an occasional or permanent basis via a communication device or system,
2. connecting to the online casino server via a communication device or system using the IT device at the player's disposal and playing with the game programs on the server,
3. card game against other players using the IT device at the player's disposal, via a server operated by the online casino, or
4. a combination of the game types listed in points a)-c).

An IT device providing access to an online casino may also be operated in the gaming casino with the exception of the game type specified in point c).

If the online casino operator operates several online casinos or agrees to this with another legally operating online casino operator, then the games listed in points a) and b) of the previously listed casino game types can be linked to a single jackpot system. A Hungarian game organiser may only join a jackpot system operated by a foreign service provider if the foreign service provider operates legally under its own law.

If the online casino operator operates multiple online casinos or agrees to this with another legally operating online casino operator, then the player-versus-player card games included in point c) of the casino game types listed above can be linked into a unified system.

Companies holding a concession to conduct land-based casino gambling in Hungary are able to receive authorisation to offer online casino games (Section 3(1b), Act XXXIV of 1991 on Gambling Operations). 

For online casino games, only companies holding a concession to conduct land-based casino gambling are able to receive authorisation (Section 3(1b), Act XXXIV of 1991 on Gambling Operations). Casino concessions are issued to so-called trustworthy operators (Section 4(6), Act XXXIV of 1991 on Gambling Operations). The act defines trustworthy operators as operators that, among other requirements, have never received a fine exceeding HUF5m (approximately €12,000) (Section 37(30)(c), Act XXXIV of 1991 on Gambling Operations).

For online betting, a licence cannot be granted if: “the applicant company, another company represented by the managing director of the applicant company, or another company owned by the direct or indirect owner of the applicant company, organised games of chance without a licence within five years prior to the submission of the application for authorisation to organise remote gambling, and this has been established by an administrative authority or another competent body of an EEA State by means of a final or equivalent decision [...].” (Section 2(4)(c), Act XXXIV of 1991 on Gambling Operations).

Online casino licence applicants require a land-based licence. For online casino games, the sum of the concession fee is stipulated in the individual concession contracts (Section 5(3), Act XXXIV of 1991 on Gambling Operations).

The licensing fee for online betting operators and the maximum duration of a licence will be stipulated in secondary legislation (Section 29/D(2) and Section 29/F(4), Act XXXIV of 1991 on Gambling Operations). 

According to Section 4(f) of Ordinance 3/2022 on gambling supervision and other administrative fees, the application fee for an online gambling licence is HUF10m (€26,197 approx.).

Operators based in the European Economic Area (EEA) are able to submit licence applications via their registered representatives (Section 29E, Act XXXIV of 1991 on Gambling Operations). 

In the case of remote gambling (online gambling), applicants will be denied a licence if the applicant company, another company represented by the managing director of the applicant company, or another company owned by the direct or indirect owner of the applicant company has been found guilty by an EEA authority of organising unlicensed gambling within five years of submitting the application (Section 2(4)(c), Act XXXIV of 1991 on Gambling Operations).

As mentioned on the regulator’s website, applicants for a remote-gambling licence in Hungary must pay an administrative service fee of HUF 10,000,000 (approx. €25,000) at the time of applying.

Once licensed, the operator must pay a remote-gambling organisation licence fee of HUF 600,000,000 (approx. €1,500,000) in a single lump sum within 30 days after the licence becomes final.

In addition, operators are required to pay a supervision fee equal to 2.5 percent of quarterly net gaming revenue, with a statutory minimum of HUF 100,000 (approx. €250) and a maximum of HUF 10,000,000 (approx. €25,000) per quarter. 

Taxation:

The taxation rate for online sports betting is 15 percent (Section 32(5), Act XXXIV of 1991 on Gambling Operations). 

The taxation rate for online casino games rises on a sliding scale depending on the operator’s annual gross gaming revenue (GGR) (the basis of the gaming tax is the cumulated GGR of the land-based casino and the online casino):

• For GGR of up to HUF10bn (approximately €25m), the taxation rate amounts to 30 percent.
• For GGR of more than HUF10bn, operators are required to pay HUF3bn plus 10 percent of the amount of their GGR that exceeds HUF10bn.
• If the casino operator’s GGR collected from its online operations exceeds its GGR collected from its land-based operations, an additional 15 percent must be paid on the difference.

(Section 35, Act XXXIV of 1991 on Gambling Operations)

According to Section 76 of Act CXVII on Personal Income Tax, if winnings are derived from legal and licensed gambling, they are not liable to taxation. From this provision follows that if winnings are derived from gambling which was offered in Hungary without a licence, despite a licence being required under the Act XXXIV of 1991 on Gambling Operations, these winnings are subject to taxation.

Regulated. Local licences are available for casinos.

The gaming casino can be classified as Category I or II. According to Section 27 (12) of the Act XXXIV of 1991 on Gambling Operations, in certain planning and statistical regions defined in the National Spatial Development Concept, the minister or central government administrative body designated in the government decree pursuant to Section 5 (1) of the Act XXXIV of 1991 on Gambling Operations. may simultaneously transfer the right to operate a gaming casino classified as Category I to a concessionaire, an economic organisation operating with a majority shareholding of the state, or an economic organisation exclusively owned by the state gaming organiser.

A gaming casino belonging to category I may be operated by a business organisation with a majority shareholding of the state, a business association and/or a concession company exclusively owned by the state gaming organiser, established exclusively for this purpose, with a minimum capital of HUF 100m (€250,000 approx.), and with a minimum share capital of HUF 300m (€750,000 approx.) forints for a gaming casino operated in the capital and Pest County, established exclusively for this purpose.

The total number of casinos is limited to 12 in Hungary (Section 27(13), Act XXXIV of 1991 on Gambling Operations). As of November 2025, 11 casino licences have been granted by the Supervisory Authority for Regulatory Affairs.

The list of casino licensees can be found under the gaming casinos tab. 

The licensing procedure for the operation of a gaming casino is initiated upon a non-formal application, which may be submitted by a business entity or concession company as defined in the Szjtv, to the Supervisory Authority for Regulatory Affairs.

Taxation:

The taxation rate for online casino games rises on a sliding scale depending on the operator’s annual gross gaming revenue (GGR) (the basis of the gaming tax is the cumulated GGR of the land-based casino and the online casino):

• For GGR of up to HUF10bn (approximately €25m), the taxation rate amounts to 30 percent.
• For GGR of more than HUF10bn, operators are required to pay HUF3bn plus 10 percent of the amount of their GGR that exceeds HUF10bn.
• If the casino operator’s GGR collected from its online operations exceeds its GGR collected from its land-based operations, an additional 15 percent must be paid on the difference.

(Section 35, Act XXXIV of 1991 on Gambling Operations)

According to Section 76 of Act CXVII on Personal Income Tax, if winnings are derived from legal and licensed gambling, they are not liable to taxation. From this provision follows that if winnings are derived from gambling which was offered in Hungary without a licence, despite a licence being required under the Act XXXIV of 1991 on Gambling Operations, these winnings are subject to taxation.

For further information on casino licensing, refer to the regulator’s website.

Cardrooms:

Regulated. Card games can only be organised in casinos (Section 29/B(2), Act XXXIV of 1991 on Gambling Operations).

In cardrooms, only totalisator, cash-based and/or tournament-style poker card games are permitted (Section 29/B(1-2), Act XXXIV of 1991 on Gambling Operations).

The list of licensed poker clubs can be found here under the kártyatermek (cardrooms) tab.

Regulated. Slot machines are permitted in casinos.

There is a general ban on slot machines, except for those located in casinos (Section 26(3), Act XXXIV of 1991 on Gambling Operations). 

Only one business entity may operate slot machines in a gaming casino unit. A maximum of 300 slot machines may be operated in a Category II gaming casino (Section 26(3), Act XXXIV of 1991 on Gambling Operations).

If the organiser of a casino with a valid and effective license wishes to operate the slot machines differently in the future compared to the current approved game plan, he must submit an application for modification of the slot machine game plan to the SARA. 

The application for modification, 

• provided that the necessary documents are fully available
• will be reviewed by the SARA within 8 days in summary proceedings and within 75 days in full proceedings.

An administrative service fee of HUF 2,000 (approx €5.24) per slot machine must be paid for the procedure.

Regulated. Local Licences are available for online betting, while Szerencsejáték Zrt (SzRt) holds the state monopoly for land-based betting. Further information about online betting is available in the Online Gambling sub-section above.

Betting is considered remote gambling if it is organised exclusively via a communication device and system. The provisions of Section 28/A. (1) of Act XXXIV of 1991 on the organisation of gambling shall apply to the concept of betting event.

The list of licensees can be found under the "bets" tab. 

As on January 1, 2023, the Hungarian regulator stated that not only Szerencsejáték Zrt., which is 100 percent owned by the Hungarian state, or in the case of horse racing betting Magyar Lóversenyfogadásat-szervező Kft., which is 100 percent owned by the Hungarian state, is entitled to organise remote gambling, but also all market participants (Hungarian and non-Hungarian EEA state-owned business entities) that meet the conditions prescribed by law.

Types of betting allowed are:

• Totalisator betting.
• Bookmaker’s system betting.

Land-based sports betting except horse race betting can only be organised by the state-owned company, Szerencsejáték Zrt (SzRt), which has at least HUF 1 billion (approx €2.6 million) in capital (share capital) and has been engaged in the organisation of games of chance for at least five years prior to the organisation of the bet (Article 28/A(2), Act XXXIV of 1991 on Gambling Operations). 

The taxation rate for online sports betting and online horserace betting is 15 percent (Section 32(5), Act XXXIV of 1991 on Gambling Operations). 

The taxation rate for online casino games rises on a sliding scale depending on the operator’s annual gross gaming revenue (GGR) (the basis of the gaming tax is the cumulated GGR of the land-based casino and the online casino):

• For GGR of up to HUF10bn (approximately €25m), the taxation rate amounts to 30 percent.
• For GGR of more than HUF10bn, operators are required to pay HUF3bn plus 10 percent of the amount of their GGR that exceeds HUF10bn.
• If the casino operator’s GGR collected from its online operations exceeds its GGR collected from its land-based operations, an additional 15 percent must be paid on the difference.

(Section 35, Act XXXIV of 1991 on Gambling Operations)

According to Section 76 of Act CXVII on Personal Income Tax, if winnings are derived from legal and licensed gambling, they are not liable to taxation. From this provision follows that if winnings are derived from gambling which was offered in Hungary without a licence, despite a licence being required under the Act XXXIV of 1991 on Gambling Operations, these winnings are subject to taxation.

Regulated. State duopoly (Article 29, Act XXXIV of 1991 on Gambling Operations). 

Horse racing betting: betting on greyhound and horse racing using a totalisator and bookmaker system.

Currently, only Magyar Lóversenyfogadást-szervező Kft (Hungarian Horseracing Association Kft.) offers horse race betting.

In order to organise horse racing betting, the legal entity referred to in Section 3(1)(a) of Act XXXIV of 1991 on Gambling Operations (a business organisation established for the regular conduct of gambling activities, 100 percent owned by the Hungarian State, a business organisation exclusively owned by the state game organiser, or a business organisation with a majority shareholding of the state) must have a share capital of at least HUF 100 million (approx.€261,892.90 ).

The winner of the concession tender for the organisation of horse racing betting can only be the person who establishes a concession company with a share capital of at least 100 million forints to conduct horse racing betting activities. The duration of the concession is a maximum of 20 years.

The concession fee is at least HUF 50 million (approx. €130,946.45) per year. The number of concessions issued at the same time can be a maximum of two.

The taxation rate for online sports betting and online horserace betting is 15 percent (Section 32(5), Act XXXIV of 1991 on Gambling Operations). 

The taxation rate for online casino games rises on a sliding scale depending on the operator’s annual gross gaming revenue (GGR) (the basis of the gaming tax is the cumulated GGR of the land-based casino and the online casino):

• For GGR of up to HUF10bn (approximately €25m), the taxation rate amounts to 30 percent.
• For GGR of more than HUF10bn, operators are required to pay HUF3bn plus 10 percent of the amount of their GGR that exceeds HUF10bn.
• If the casino operator’s GGR collected from its online operations exceeds its GGR collected from its land-based operations, an additional 15 percent must be paid on the difference.

(Section 35, Act XXXIV of 1991 on Gambling Operations)

Horse race betting is exempt from gambling tax (Section 32(4), Act XXXIV of 1991 on Gambling Operations).

For more information, please refer to the regulator's website.

Regulated. Szerencsejáték Zrt (SzRt)holds the state monopoly for lottery games. 

Lottery games consist of lottery, number and other lottery games.

Continuously organised, licensed lottery games are divided into the following types: 

1. Lottery: standard numbered or scratch-off tickets; (Section 21, Act XXXIV of 1991 on Gambling Operations)
2. Number games: including bingo, keno and joker where winning is based on matching number sequences as defined in the game plan;(Section 22, Act XXXIV of 1991 on Gambling Operations)
3. other lottery games(Section 24, Act XXXIV of 1991 on Gambling Operations).

Lottery games can only be organised by the state-owned company, Szerencsejáték Zrt (SzRt) (Section 24, Act XXXIV of 1991 on Gambling Operations); however, they can also be organised on the basis of a concession contract.

Lottery games fall within the broader category of drawings; however, only lottery-type number games are subject to the state monopoly under Act XXXIV of 1991 on Gambling Operations.

Organisers must obtain a licence from the gambling supervisory authority (SARA) to run any lottery game. Continuously organised lottery games may receive a licence for a maximum of five years, with extensions subject to licence rules (Section 15(4), Act XXXIV of 1991 on Gambling Operations)

Unregulated. Supplier licensing is not required in Hungary. 

The certification of gaming machines and slot machines may only be carried out by the Hungarian metrology authority (Section 1/B, Act XXXIV of 1991 on Gambling Operations).

For the operation of remote games of chance and online casino games, software must be audited by an authorised organisation prior to the operator’s application for a licence (Section 15, Decree on the execution of tasks related to the authorisation, management and control of certain games of chance). 

The audit must cover game functions, game rules, the conditions of participation, the registration of the player, player balance management, data provision, remote access and ensure that games function in accordance with the game events, free of manipulation and in accordance with the game plan (Section 15(3)(a), Decree on the execution of tasks related to the authorisation, management and control of certain games of chance).

Social casino gaming: Unregulated. To the best of Vixio's knowledge, social casino gaming is not regulated in Hungarian gambling legislation.

Esports: Permitted. As confirmed to Vixio by the Supervisory Authority for Regulatory Affairs of Hungary, pursuant to Section 28/A(1) of the Act XXXIV of 1991 on Gambling Operations, betting is defined as staking or risking value on a future contingent event over which the operator has no control. Based on this definition, esports events are treated in the same manner as traditional sporting events from a regulatory perspective. Accordingly, betting on esports events may be offered under the general regulatory framework applicable to betting (remote and land-based). No separate or specialised licence category applies.

Loot boxes: Unregulated. To the best of Vixio's knowledge, loot boxes are not regulated in Hungarian gambling legislation.

Sweepstakes: Unregulated. To the best of Vixio's knowledge, sweepstakes are not regulated in Hungarian gambling legislation.

Fantasy Sports: Unregulated. To the best of Vixio’s knowledge, fantasy sports are not regulated in Hungarian gambling legislation. 

Prediction Markets: Unregulated. To the best of Vixio’s knowledge, prediction markets are not regulated in Hungarian gambling legislation.