Lithuania gambling regulation, licensing and taxation

Regulated.

Article 2(4) of the Gaming Law defines a “casino” as a “gaming establishment” where table games (roulette, card games, dice games) and Category A machines (a machine with unlimited wins, in which the maximum single win is not limited, Article 2(3)(1), Gaming Law) are operated according to established gaming regulations.

Article 12(1)(3) of the Gaming Law designates a casino as the gambling venue where table games and Category A slot machines can be organised.

According to Article 12(1)(3) of the Gaming Law, table games and Category A machines are permitted in casinos.

Table games include:

• “Roulette is a game played by guessing in which place a small ball dropped on a spinning wheel shall stop, the amount of the winnings depends on the total sum staked and the pro rata distribution of the winnings established in advance.” (Article 3(3)(1), Gaming Law)
• “Card games or games of dice, when winners or the amount of winnings is determined on the basis of symbol of the cards dealt or number of dice spots scored.” (Article 3(3)(2), Gaming Law)

Gambling on Category A slot machines are defined as “when a game is played by inserting tokens into the machine and and winnings are paid out in tokens. The result of the game and the amount of winnings is determined by the machine.” (Article 3(1)(1), Gaming Law)

General Licensing Information

The Gaming Control Authority (Supervisory Service) issues the permit to open a casino, with the consent of the municipal council for the area in which it seeks to open and operate for a period of five years (Article 9, Gaming Law), to companies that have been issued with the relevant gambling licence (Article 21, Gaming Law).

The licence to organise gambling is issued for an indefinite period of time (Article 6(9), Gaming Law). Applications for a licence to organise table games and Category A slot machines in casinos are currently being accepted.

According to Article 12(5) of the Gaming Law, a casino must have at least three gambling tables, of which at least one is a roulette table, and a minimum of 30 Category A slot machines.

The minimum paid-up capital for a company operating games in a casino is €1.158m (Article 13(2), Gaming Law).

According to Article 13(5) of the Gaming Law, casino operators must invest the following minimum amount in government securities, bank accounts, in the company's cash register or in designated slot machine containers and allocate that amount only for the payment of gaming winnings:

• €11,585 per gaming table (Article 13(5)(1), Gaming Law).
• €7,241 per Category A machine (Article 13(5)(2), Gaming Law).

Article 11 of the Gaming Law establishes an “impeccable reputation” requirement for both companies and relevant natural persons. These provisions focus on criminal convictions, security-related risks, and the conduct of individuals listed in Article 6 of the Gaming Law. 

Article 11(6) of the Gaming Law additionally provides that a company is not considered to be of impeccable reputation if its legal-entity shareholder previously held a gambling licence that was revoked under Article 7(8)(1), (4), (5) or (6) of the Gaming Law and five years have not passed since revocation.

In July 2025, the Lithuanian Gaming Control Authority adopted amendments to the Rules for the Inspection of Economic Entities Organising Gambling, Major and Minor Lotteries, and Games with Gaming Machines (Order No. DIE-803 of 28 October 2020). 

It applies to managers of lottery operations (both land-based and online), deputies, customer service staff, and individuals specified under Article 6 of the Gaming Law, including shareholders, supervisory board members, and financial accounting officers.

Verification thresholds:

• Operators with up to 30 relevant personnel 100 percent must be verified; (Article 3(2), Order No. DIE-803 of 28 October 2020).
• For 31–100 personnel, 30 individuals must be checked. Article 3(2), Order No. DIE-803 of 28 October 2020).
• For more than 100 personnel, 30 percent must be reviewed. (Article 3(2), Order No. DIE-803 of 28 October 2020).

Checks only apply to individuals employed for more than one year prior to the start of verification.

Licensing Costs

The permit to open a casino is issued upon payment of a state fee (toll) of a fixed amount (Article 21(9), Gaming Law).

The Resolution on the Approval of the Specific List of State Toll Amounts and the Rules for the Payment and Refund of the state toll sets out that:

• For the approval of gambling regulations, the state toll is set at €1,063 (4.501).
• For the approval of amendments and/or additions to gambling regulations is set at €679 (4.502).

According to Sections 4.499 and 4.505 of the Resolution on State Toll, respectively:

• The state duty for the permit to open a casino is €1,615.
• The state duty for amendment or addition of a permit to open a casino is €410.

The one-time fee for operating table games and Category A slot machines in casinos is €300,000 (Article 51(1), Lotteries and Gambling Tax Law).

According to Article 3 of the Lotteries and Gambling Tax Law, the tax period for lotteries and gambling tax is a quarter of the calendar year.

Operators of table games and slot machines pay a quarterly tax of 22 percent on the amounts bet by players less the winnings paid out to them (Articles 4(2) and 5(2), Lotteries and Gambling Tax Law). 

Income from gambling and lottery winnings is considered to be Class B income (Article 22(3)(1), Law on Personal Income Tax) and is declared, calculated and paid in accordance with the procedure established in Article 27 of the Law on Personal Income Tax.

The income tax rate is 15 percent (Article 6(1), Law on Personal Income Tax). 

According to Article 10(4) and (5) of the Gaming Law, respectively:

• Gaming companies are prohibited from granting “any loans to other persons”.
• Using debit and credit cards for payment, as well as installing ATMs in the premises where land-based gaming is organised, is prohibited.