Albania Gambling Regulation, Licensing & Tax

Market Description

Albania has a category-specific gambling regime under Law No. 155/2015, as amended through Law No. 18/2024. The AMLF (Gambling Supervisory Authority), under the Ministry of Finance, is the main supervisor, while the Licensing Commission has statutory approval and tender functions. Operators must distinguish a legal licence category, permission to accept applications, an opened tender and an actual award. This distinction is especially material for online sports betting and remote electronic gaming.

The 2018 reforms ended ordinary retail sports betting and halted new applications for track betting and remote electronic games under Article 71(2/1). Law No. 18/2024 established a separate, capped route for online sports betting. Casino, qualifying five-star-hotel casino, resort casino, national lottery and televised bingo remain distinct statutory categories; their permitted premises, eligibility and financial terms differ. Albanian legislation distinguishes three categories of land-based casino authorisations: standard casinos, casinos located in qualifying five-star hotels, and resort casinos. Each category is subject to its own licensing conditions, financial requirements and applicable premises restrictions.

Law No. 18/2024 provides a competitive licensing framework for online sports betting, subject to a national limit of 10 licences. Eligibility includes an Albanian joint-stock company, minimum share capital, qualifying operating experience, financial capacity, platform approval and player-protection guarantees. Online sports betting is a separate regulated product and does not authorise online casinos or general remote gaming.

Online sports betting operators must meet technical and operational requirements for certified systems, player account controls, financial transactions, remote monitoring and data security. Law No. 155/2015 establishes statutory requirements for certified systems, supervised payments and customer-fund protection. Additional technical and tender procedures are addressed in the 2026 implementing framework.

The compliance perimeter includes AML/CFT, UBO/PEP due diligence, customer identity checks, exclusion-register screening, supervised bank/PSP rails, restricted financial guarantees and cybersecurity. AML/CFT Law No. 9917/2008 (as amended by Law No. 37/2026) explicitly requires due diligence before forming a business relationship and additionally specifies certain occasional-transaction triggers. Decision No. 151/2026 contains detailed system architecture, transaction and security requirements for online sportsbook platforms; an offshore gaming licence or a PSP licence is not a substitute for Albanian gaming authorisation.

The tax regime is not a flat 15% GGR rate for all verticals. Article 52 provides a general 15% GGR tax, but online sportsbook organisers pay 15% GGR to the Special Fund INSTEAD of the Article 52(2) tax; specified casino games face 25% GGR taxes, with game-dependent minimum monthly amounts, plus an additional 2.5% of casino GGR to the Special Fund. The National Lottery and Televised Bingo contribute 10% and 1.5% of GGR, respectively, to the fund in addition to their other Article 52 liabilities. Article 14 establishes a supervisory levy of 3% GGR, with a statutory minimum, whereas Article 71(6) specifies a transitional turnover-based regime; the current operative regime is not established by the checked implementation records. Article 52(12) also exempts certain player winnings from the usual player-income tax rules.

Market entry requires assessment of licensing availability, AMLF requirements, technical conformity, local corporate eligibility, authorised payment institutions, advertising restrictions and applicable fiscal obligations. The legal existence of a licence category is distinct from the granting of an operational licence.

1. Market overview

Where the market sits, who runs it and under what law.

Region: Europe
Legal status of gambling: Partially regulated
National regulator: Autoriteti i Mbikëqyrjes së Lojërave të Fatit (AMLF) — Gambling Supervisory Authority, under the Minister of Finance. The Licensing Commission decides on specified licence applications and competitions.
Regulator website: https://amlf.gov.al/
Key legislation: Law No. 155/2015 "On Gambling in the Republic of Albania", as amended by Laws Nos. 140/2016, 75/2018 and 18/2024; Law No. 29/2023 "On Income Tax"; Law No. 9917/2008 "On the Prevention of Money Laundering and Financing of Terrorism", as amended, including Law No. 37/2026; and applicable implementing regulations issued by the Council of Ministers, Ministry of Finance and competent regulatory authorities
Minimum player age: 21 years (general rule); 18 years for National Lottery and Televised Bingo

2. Allowed verticals

What may be offered, and whether it needs a licence.

Product verticals and their regulatory status
Vertical	Status	Licence required	Notes
Online casino	Prohibited	No	New online-casino licences are unavailable. Article 5 retains the category of remote electronic games, but Article 71(2/1) prohibits new licence applications following the 2018 transition. AMLF stated on 28 April 2026 that it had not licensed operators in its Online Gambling category. Law No. 155/2015, Articles 5, 8 and 71.
Sports betting	Permitted with a licence	Yes	Online sports betting is subject to a national competitive licence process, with a statutory ceiling of ten licences. The 2024 reform does not reopen conventional land-based betting shops. The AMLF public register listed no online sports betting licensee at the 19 October 2026 review. Law No. 155/2015, Articles 5, 17, 19 and 22.
Poker	Restricted	Yes	There is no separate poker licence category. Poker may be offered as an approved card game or tournament within a licensed land-based casino, subject to the casino’s authorised games and premises rules. New online-poker licences are unavailable under the remote electronic games transitional restriction. Law No. 155/2015, Articles 4, 5 and 71.
Lottery	Permitted with a licence	Yes	The National Lottery operates under an exclusive licensed regime, with the right to organise games in that category restricted to the designated licence holder. The exclusive licensing model does not establish state ownership of the licensee. Law No. 155/2015, Articles 4, 5, 19 and 28.
Land-based casino	Permitted with a licence	Yes	Land-based casino activity requires an AMLF licence, approved premises, authorised games and applicable technical and player-protection controls. The law includes casinos, casinos at qualifying five-star hotels and resort casinos as distinct licence categories. Law No. 155/2015, Articles 4, 5, 17 and 19.
Slots / gaming halls	Restricted	Yes	Slot machines and VLTs are allowed only within approved casino or resort-casino operations, subject to the applicable licence and technical requirements. The transitional framework ended standalone electronic casino and traditional slot-hall activity after 2018. Law No. 155/2015, Articles 4, 5 and 71(2)–(2/2).
Bingo	Permitted with a licence	Yes	Televised Bingo is a licensed gambling category. The transitional regime ended traditional physical bingo hall operations after 31 December 2018. The statutory licence for televised bingo does not extend to a general online-bingo offering. Law No. 155/2015, Articles 5, 19 and 71.
Esports betting	Not assessed	Yes	Esports betting is not expressly identified as a separate category under Law No. 155/2015. The reviewed legal text does not establish whether particular esports competitions qualify as events permitted within a licensed online sports betting product. Articles 4, 5 and 17.

3. Licensing framework

What a licence is, what it costs and what the holder must have in country.

B2C licensing: Available
B2B licensing: No universal B2B licence exists. Online sports betting software suppliers and gambling equipment importers are subject to specific AMLF authorisation requirements
Licence term: The statutory licence term is 10 years for all gambling categories, commencing on the licence issuance date. Pre-existing licences may retain their original terms under transitional provisions.
Application fee: Online sports betting: ALL 500,000, non-refundable.
Annual fee: No separate annual licence fee is specified in Article 19. The licence consideration is payable in equal instalments over the licence term, according to the payment schedule established by the Ministry of Finance.
Local presence required: Online sports betting operators must be established as joint-stock companies with registered offices in Albania and registered with the National Business Centre. The corporate object must include online sports betting.
Share capital required: Online sports betting: minimum ALL 40,000,000, maintained throughout the licence term. Televised bingo: minimum ALL 50,000,000.

Licence types, authorities, duration and fees
Licence	Type	Product	Authority	Duration	Fee
Online sports betting — national competitive licence	B2C	Online sports betting via authorised website/application	AMLF Licensing Commission / Minister of Finance	10 years	Minimum ALL 400,000,000 for the 10-year licence, subject to the successful competitive bid; payable in equal instalments over the licence term (Article 19(3)(a) and (4)).
Key requirements. Up to 10 licences nationally. The applicant must be an Albanian joint-stock company with minimum share capital of ALL 40,000,000, maintained throughout the licence term. The applicant or at least one shareholder must have a minimum of three years of gambling-sector experience in at least three EU or OECD countries. Where the qualifying experience is provided by a shareholder, that shareholder must hold at least 30% of the applicant's shares. The applicant or at least one shareholder must have generated gambling-related turnover of at least ALL 2,000,000,000 in the preceding financial year. Approved technical systems, payment arrangements and the statutory financial guarantees are required.
Land-based casino — statutory category	B2C	Casino games at an eligible authorised location	AMLF / competent licensing authorities	10 years	From ALL 1,000,000,000 over 10 years (Article 19(3)(c)).
Key requirements. AMLF-licensed casino premises; approved games and equipment; statutory player protections, transaction monitoring and AML compliance. Licence consideration for one permitted venue starts at ALL 1,000,000,000. Article 47 of Law No. 155/2015 establishes two restricted financial guarantees for gambling organisers: a player payout guarantee of ALL 5,000,000 held in favour of the Ministry of Finance and a statutory-obligation guarantee of ALL 10,000,000 held in favour of AMLF. The guarantees must be maintained in separate restricted bank accounts and are subject to the applicable statutory release conditions.
Casino at a qualifying five-star hotel	B2C	Land-based casino within qualifying five-star-hotel premises	AMLF / Licensing Commission	10 years	ALL 70,000,000 over 10 years (Article 19(3)(ç)).
Key requirements. Casino located in a qualifying five-star hotel; premises, technical systems and gaming equipment subject to required approvals and statutory controls. Article 47 of Law No. 155/2015 establishes two restricted financial guarantees for gambling organisers: a player payout guarantee of ALL 5,000,000 held in favour of the Ministry of Finance and a statutory-obligation guarantee of ALL 10,000,000 held in favour of AMLF. The guarantees must be maintained in separate restricted bank accounts and are subject to the applicable statutory release conditions.
Televised bingo	B2C	Televised bingo and approved ticket-distribution arrangements	AMLF	10 years	ALL 40,000,000 over 10 years (Article 19(3)(b)).
Key requirements. Albanian joint-stock company; minimum ALL 50,000,000 share capital; approved game rules, licensed bank arrangement, player safeguards, AML measures and approved bingo equipment. Article 47 of Law No. 155/2015 establishes two restricted financial guarantees for gambling organisers: a player payout guarantee of ALL 5,000,000 held in favour of the Ministry of Finance and a statutory-obligation guarantee of ALL 10,000,000 held in favour of AMLF. The guarantees must be maintained in separate restricted bank accounts and are subject to the applicable statutory release conditions.
National Lottery — special arrangement	B2C	National lottery under special/exclusive legal regime	Competent state authorities / AMLF	10 years for new statutory licences; earlier licences remain subject to applicable transitional terms.	At least ALL 500,000,000 winning tender offer (Article 19(3)(dh)).
Key requirements. Exclusive National Lottery licence under the competitive and special statutory regime, subject to valid concession conditions, approved lottery systems and AMLF oversight.
Resort casino	B2C	Land-based casino operations within a qualifying integrated resort complex	AMLF / Licensing Commission	10 years	ALL 50,000,000 for the 10-year licence term, payable in equal instalments as provided by Article 19.
Key requirements. Integrated resort meeting the statutory resort-casino definition, including at least two casinos and five qualifying five-star hotels; required AMLF licences, location approvals, certified gaming systems and player-protection safeguards. Article 47 of Law No. 155/2015 establishes two restricted financial guarantees for gambling organisers: a player payout guarantee of ALL 5,000,000 held in favour of the Ministry of Finance and a statutory-obligation guarantee of ALL 10,000,000 held in favour of AMLF. The guarantees must be maintained in separate restricted bank accounts and are subject to the applicable statutory release conditions.

4. Taxation and banking

What the state takes, and whether the money can move.

Gaming tax (GGR): Under Article 52, general gambling tax is 15% GGR unless a category-specific rule applies. Online sports betting contributes 15% GGR to the Special Fund in place of the general tax. Specified casino games are subject to a 25% GGR tax plus a separate 2.5% GGR contribution to the Special Fund; statutory minimum monthly amounts apply to certain table games. National Lottery contributes 10% GGR and televised bingo 1.5% GGR to the Special Fund. Gambling activities are VAT exempt.
Corporate income tax: Standard corporate income tax: 15% of taxable profits under Law No. 29/2023 and the official implementing instructions, subject to taxpayer-specific qualifications. This is separate from sector gaming levies and player winnings withholding.
Tax on player winnings: Individual gambling winnings are generally subject to taxation under Income Tax Law No. 29/2023. Law No. 155/2015, Article 52(12), provides an exception for qualifying winnings from online sports betting and track betting where the statutory conditions are met.
Payments: Restricted / supervised. Online sports-betting payments must use authorised banking/payment channels; cash betting is not the licensed model.
Banking and payments: Under Law No. 155/2015, Articles 24 and 26, online sports betting deposits and withdrawals must use authorised financial agents; the operator must not accept cash from players. Winnings are paid to an account held in the winner’s name; one player account per operator is permitted. Player funds must be segregated from the operator’s own funds at eligible financial institutions. Financial guarantees applicable to the operator are recorded separately under Licensing framework, Article 47.

Gaming taxes and duties
Tax	Rate	Base	Notes
Online sports betting — Special Fund contribution	15% GGR	Online sports betting GGR	Payable to the Special Fund by the 15th day of the following month, instead of the general 15% gambling tax under Article 52(2).
General corporate income tax	15%	Taxable corporate profits under Law No. 29/2023	Separate from gambling revenue tax; evaluate actual tax base, thresholds and exceptions.
Withholding tax on player winnings	15%	Individual gambling winnings: statutory amount without deduction of the cost of participation	Income Tax Law No. 29/2023 provides a 15% framework for gambling winnings. EXCEPTION: Law 155/2015 Art.52(12) says certain online sportsbook/track-betting winnings are not taxed where winnings are not subject to organiser pre-determined profit margins.
AMLF supervisory contribution	Article 14: 3% of GGR, minimum ALL 1,500,000 annually. Article 71(6) transitional regime: 0.5% of annual turnover, subject to category-specific annual minimums (ALL 2,000,000 for online sports betting)	GGR (Article 14); annual turnover (Article 71(6) transitional regime)	Article 14 prescribes 3% of GGR, subject to a minimum of ALL 1,500,000 per year. Article 71(6) transitional regime: 0.5% of annual turnover, minimum ALL 2,000,000 annually for online sports betting. The commencement date determining the currently applicable regime is not established by the available public implementation records.
National Lottery — general gaming tax	15% GGR (general statutory rate; subject to any overriding lottery-specific legislation)	National Lottery GGR, subject to the applicable special statutory regime	The National Lottery Special Fund contribution is presented in its own separate tax record under Article 52(9).
Televised Bingo — general gaming tax	15% GGR (general statutory rate, subject to specific legal exceptions)	Televised Bingo GGR.	The additional Televised Bingo Special Fund contribution is recorded separately under Article 52(10).
Casino gaming tax — roulette multi-position	25% GGR; min ALL 300,000 per position per month	Monthly GGR per roulette position	Article 52(4)(a), excluding additional 2.5% casino fund payment.
Casino gaming tax — card/dice table	25% GGR; min ALL 1,500,000 per table per month	Monthly GGR per card/dice table	Article 52(4)(b); game-specific minimum.
Casino gaming tax — slots, electronic games and VLT	25% GGR monthly	GGR from casino electronic games / video-lottery / slot machines	Article 52(4)(c),(ç), plus 2.5% GGR Special Fund where applicable.
Casino — Special Fund contribution	2.5% GGR	Casino GGR	An additional payment beyond the applicable casino gaming tax; payable by 31 March of the following year.
Five-star-hotel casino electronic machine annual levy	ALL 140,000 per electronic machine/year	Each covered electronic machine	Article 52(5); additional to applicable casino gaming levies.
National Lottery — Special Fund contribution	10% GGR	National Lottery GGR	An additional payment, payable by 31 March of the following year.
Televised Bingo — Special Fund contribution	1.5% GGR	Televised Bingo GGR	An additional payment, payable by 31 March of the following year.
Permitted gambling advertising — Special Fund contribution	15% of declared advertising amount	Declared expenditure on permitted gambling advertising	An additional Special Fund payment for organisers authorised to advertise gambling activities.
Gaming activity VAT	Exempt from VAT	Gambling services covered by Law No. 155/2015	VAT exemption for gambling activities under Article 52(1). The scope of this exemption is determined by the applicable gambling and tax laws.
Track betting fixed tax — statutory, new licence route constrained	ALL 2,000,000 per month/operator plus ALL 40,000 per sales outlet/month	Operator and sales outlet	Article 52(6)(a)-(b), subject to Article 71 prohibition on new applications.

5. Technical requirements and compliance

What has to be certified, recorded and kept inside the border.

Certification and game testing: Online sports betting systems require accredited certification, AMLF approval, dedicated monitored betting servers, secure physical and electronic access, transaction logging, backups and reporting. Changes to approved systems are subject to regulatory controls. Relevant requirements appear in Law No. 155/2015, Articles 24–27.
Responsible gambling: Article 6: mandatory ID verification at applicable venues; exclusion on player/family request for 3 months, 6 months, one year or permanently, with AMLF register; online sportsbooks must additionally offer a direct website/app self-exclusion option for up to 24 hours. Article 7: notices about addiction, real chances of winning and help services. The detailed 2026 digital-register procedures are only supported to the extent independently found in government/regulator publications.
AML regime: Applicable: AML/CFT Law No. 9917/2008, amended through Law No. 37/2026, in combination with gambling-supervision measures. Operators must implement risk-based CDD/EDD, screening, monitoring and suspicious-transaction controls.
AML and KYC: Gambling businesses are reporting entities under AML/CFT Law No. 9917/2008, as amended through Law No. 37/2026. Article 4 requires due diligence before establishing a business relationship. For specified occasional transactions or transfers outside an ongoing business relationship, Article 4 also refers to ALL 100,000 for gambling/other listed entities and a general ALL 1,000,000 transaction trigger; suspicious transactions trigger CDD regardless of thresholds. Require identification, UBO/PEP controls, EDD, ongoing monitoring and FIU reports. Article 16 generally prescribes 5-year retention from relationship termination/occasional transaction, with possible 5-year extension on competent request.
Server and data localisation: Online sports betting platforms must support AMLF remote monitoring, transaction recording, cybersecurity controls and the technical supervision requirements applicable to licensed systems. The reviewed Gambling Law establishes these requirements but does not specify universal physical hosting of every gambling server inside Albania.

6. Marketing and advertising

What may be said about the product, and where.

Advertising: Restricted — category-specific advertising permissions only for duly licensed operators
Advertising restrictions: Law No. 155/2015, Article 9, permits specified forms of advertising by licensed operators under detailed restrictions. Online sports betting audiovisual advertising is subject to the 22:00–08:00 sports-programming conditions under Article 9(2/2), alongside restrictions under Article 6(6) on advertising during sports broadcasts. Applicable advertising must comply with both provisions and regulations issued by the Licensing Commission.
Sponsorship: Online sports betting operators may not sponsor sports teams. Other licensed gambling categories may sponsor sports teams and promote licensed activities at sporting events, subject to Article 9(2/6), including restrictions for sporting events involving persons under 21 years of age.

Key sources

Law No. 155/2015, consolidated (amended by Law No. 18/2024)

Albanian Parliament / Official Publishing Centre (QBZ) 31 December 2015 Legislation
Law No. 18/2024 amendments, incorporated into consolidated Law No. 155/2015

Albanian Parliament (law); AMLF (consolidated text index) 12 March 2024 Legislation
Licensed entities by gambling category (live registry)

Gambling Supervisory Authority (AMLF) Regulator
AML/CFT Law No. 9917/2008, updated through Law No. 37/2026

Albanian Financial Intelligence Agency (AIF) 17 April 2026 Legislation

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