Slovakia

Casino Regulations

Status	Regulated. Local licensing.
Games Permitted	The following games are permitted to be offered in land-based casinos: Table games (mainly roulette, card games and dice games) operated exclusively in casinos (Section 7(1) and (2), Gambling Act). Gambling games on slot machines (Section 9, Gambling Act). Gambling games on video game terminals (Section 10, Gambling Act). Gambling games on technical devices operated directly by players (Section 11, Gambling Act). Gambling games on other technical devices (Section 12, Gambling Act). Section 14(2) of the Gambling Act states that gambling on slot machines, gambling on video game terminals, gambling on technical devices operated directly by players and gambling on other technical devices can only be operated in a gaming room or casino. Each casino must organise at least five table games (Section 7(1), Gambling Act).
Regulatory Authority	The Office for the Regulation of Gambling (Úrad pre reguláciu hazardných hier (URHH) has primary oversight over the operation of gambling in the country (Section 1(e), Gambling Act).
Authorised Operators	The full list of authorised operators is available on the URHH’s website.
Licensing and Costs	Applications are currently being accepted. To the best of Vixio’s knowledge, the Gambling Act does not make reference to a limit on the number of licences or a time when applications have to be made. Licensing The following type of “individual” licences are available for (or including) the operation of a casino: Licence to operate gambling games in a casino (Section 35(b)(10), Gambling Act). Licence to operate gambling games in a casino and in an online casino (Section 35(b)(11), Gambling Act). Licences are granted by the Office for the Regulation of Gambling (URHH) (Section 39(1), Gambling Act), subject to the conditions prescribed under Section 39(2) of the Gambling Act being satisfied. A licence is granted to legal entities with their registered office in Slovakia or in another EU member state. If the legal entity is registered in Slovakia but has foreign ownership, the parent company must be registered or have its permanent residence in another EU member state or in a member state of the Organisation for Economic Co-operation and Development (OECD) (Section 36(1), Gambling Act). “A legal person established in another Member State … foreign applicant” is required to establish a local representative who must be a Slovak citizen, has a university degree in law or economics, is competent and has a clear criminal record (Sections 36(2), 49(1) and 49(7) of the Gambling Act). Section 39(2)(m) of the Gambling Act states that an individual gambling licence will only be granted to an applicant of “integrity”. Integrity is defined in Section 48(4)(5) as a person who has not been convicted of an: economic crime; crime against public order; crime against property; or other intentional crime, which is proven by a reference to a person’s criminal record. An individual licence will not be issued if the applicant, including any entrepreneurs belonging to the applicant’s group, was included in the blacklist organised by the Office for the Regulation of Gambling, during a 12-month period prior to the submission of the licence application (Section 39(2)(n), Gambling Act). A casino licence is granted for a maximum of five years (Section 39(5)(h), Gambling Act). In the case of a combined licence for land-based and online casinos, the maximum licence period is five years, with the option to renew for an additional five years (Section 39(5)(o), Gambling Act). The application must meet the casino location requirements according to Section 16(5) of the Gambling Act, which state: “The casino can only be placed in the following buildings: a) hotels, motels and boarding houses, b) buildings for trade and services, c) buildings for culture and public entertainment.”(Sections 16(5) and 39(2)(k), Gambling Act) Full licensing conditions and requirements can be found in Parts 5 and 6 of the Gambling Act, respectively. Costs The licence application fee is €250,000 (Item 140(a)(12), Law of June 22, 1995 on administrative fees). The licence application fee for a mixed licence including gambling games in a casino and online casino games is €3m (Item 140(a)(14), Law of June 22, 1995 on administrative fees). The licence application fee for a mixed licence including gambling games in a casino, online casino games, fixed odds-betting in a gaming room, betting shops and online gaming rooms is €5m (Item 140(a)(19), Law of June 22, 1995 on administrative fees). The licence application fee for a mixed licence including gambling games in a casino, online casino games and fixed odds-betting in a gaming room is €5m (Item 140(a)(21), Law of June 22, 1995 on administrative fees). The minimum capital required for casinos is €1.7m, including for holders of a combined licence (Section 54(1)(i) and (j), Gambling Act). In addition, there is a requirement to provide financial security, which is set at €500,000 for each casino (Section 69(1)(j) and (k), Gambling Act). Gambling operators are required to pay a monthly contribution of 0.7 percent of proceeds, fees and commissions as a special contribution for the funding of the Office for the Regulation of Gambling (Section 78(1) and (4), Gambling Act).
Taxation	The taxation rates for each type of casino game are as follows: Table games in a casino: 30 percent of the proceeds (27 percent to the state budget and 3 percent to the municipality where the casino is located) (Section 71(1)(k), Gambling Act). Gambling games in a casino: 22 percent of “fee received by the gambling operator from players if players play against each other” (Section 71(1)(l), Gambling Act). Gambling games on slot machines in a gambling hall and casino: €4,400 per calendar year per gambling machine to the state budget and at least €1,500 per calendar year for each slot machine to the municipal budget (Section 71(1)(o), Gambling Act and Section 1(b), Order No. 267 on Levies for Certain Gambling Games). Gambling games on video game terminals in a gaming hall and casino: €6,000 per calendar year per video game terminal and at least €800 per calendar year per each device to the municipal budget (Section 71(1)(p), Gambling Act and Section 1(c), Order No. 267 on Levies for Certain Gambling Games). Gambling games on technical equipment operated directly by players in a gaming room and a casino: €4,700 per calendar year per device to the state budget and at least €1,000 per calendar year for each device to the municipal budget (Section 71(1)(n), Gambling Act and Section 1(a), Order No. 267 on Levies for Certain Gambling Games). Gambling games on other devices in a gaming room and casino: €6,000 per calendar year per device to the state budget and at least €800 per calendar year per device to the municipal budget (Section 71(1)(q), Gambling Act and Section 1(d), Order No. 267 on Levies for Certain Gambling Games). Pursuant to Article 71(2) of the Gambling Act , and Section 1 of Order No. 267 on Levies for Certain Gambling Games holders of a mixed licence, operating gambling games in a land-based casino and online casino games, must pay: €4,400 per calendar year per slot machine to the state budget and at least €1,500 per calendar year per slot machine to the municipal budget €6,000 per year per each video game terminal to the state budget and at least €800 per year for each video game terminal to the municipal budget for operating video game terminals in a casino. €6,000 per year per each other technical equipment to the state budget and at least €800 per year for each other technical device to the municipal budget for operating other technical devices in a casino. 22 percent of the proceeds for table games in the casino. 22 percent of the fee received from players if players play against each other in casino games. 30 percent of the fee received from online casino players if players play against each other. 30 percent of the proceeds for online casino games. €4,700 per calendar year per each technical equipment operated directly by players to the state budget and at least €1,000 per calendar year for each device to the municipal budget for games on technical devices operated directly by players in a casino. Section 73 (2-5) of the Gambling Act stipulates the daily levy, ranging between €2.20 and €4.11, that must be paid to the municipal budget as part of the gambling tax regulated in Section 71(1)(o), (p), (n) and (q).
Taxation of Players’ Winnings	Players’ winnings from lotteries or other similar games operated on the basis of a permit issued under special regulations and similar winnings from abroad are expressly exempted from income tax (Section 8(1)(i) and Section 9(2)(l), Law of December 4, 2003 on income tax).
Player Credit	Gambling operators must not provide any form of loan or credit to players before or during the course of the game (Section 33(5), Gambling Act).

Cardrooms

Poker is not regulated separately under the Gambling Act; it is Vixio’s understanding that it is regulated within the same framework as other table games (which include card games according to Section 7(2) and (4) of the Gambling Act). Table games, including poker, can exclusively be operated in casinos; except for “poker-type” card games in which players play against each other, which can also be operated outside casinos (Section 2(x) and Section 7(1), Gambling Act). For information on the regulation of online poker and land-based poker, please see the Online Gambling and Casinos sections of this report respectively.

Unlike poker played in casinos (whether online or in bricks-and-mortar venues), card games played outside casinos can be operated on the basis of a general licence (Section 37(1), Gambling Act). This licence is awarded by the regulator following the fulfilment of specific notification requirements prescribed under Section 38 of the Gambling Act and the payment of a notification fee of €500 (Item 140(b), Law of June 22, 1995 on administrative fees).

The regulator sets out the conditions for the operation of card games outside casinos in the general licence (Section 37(1), Gambling Act), with the main operating conditions specifically applicable to card games outside casinos set out in Section 37(4) of the Gambling Act.

To the best of Vixio’s knowledge, the Gambling Act does not make reference to a limit on the number of licences. Licences are awarded for an indefinite time period (Section 37(2) of the Gambling Act).

The taxes applicable to card game operations outside casinos are €200 per table per calendar month or €1,500 per table per calendar year (Section 71(1)(m), Gambling Act). The minimum amount of the yearly financial security is €1,500 per table (Section 68(b), Gambling Act). Players’ winnings from lotteries or other similar games operated on the basis of a permit issued under special regulations and similar winnings from abroad are expressly exempted from income tax (Section 8(1)(i) and Section 9(2)(l), Law of December 4, 2003 on income tax).

Regulatory Framework

Gambling

Law of January 29, 2019 on Gambling (Gambling Act).

A comprehensive list of all legislation applicable to the provision of gambling services is available on the Office for the Regulation of Gambling’s (Úrad pre reguláciu hazardných hier, URHH) website.

Guidelines issued by the URHH can be accessed here on the authority’s website.

On March 27, 2026, a draft law proposing to amend the Gambling Act and introduce player protection measures was submitted to the Slovak parliament.

The proposal prohibits gambling operators from offering bonuses in the form of free spins or other free game rounds to customers. Gambling operators cannot offer players free spins or equivalent mechanisms without a deposit, even as part of a marketing campaign, loyalty program, or other promotional activity.

Additionally, gambling operators will have to send customers monthly statements, including the total amount of deposits and winnings for each individual type of game and the difference between them. The statement must be accompanied by a warning on gambling addiction and contact information for help organisations.

On March 27, 2026, a draft law amending the Gambling Act and proposing to increase gambling taxation was submitted to the Slovak parliament.

The following tax rates are proposed:

37 percent of the game principal for lottery tickets, raffles, instant lotteries and number lotteries.
30 percent of the game principal to the state budget and 7 percent of the game principal to the local budget for bingo.
37 percent of the game principal for special bingo.
13 percent of turnover for totalisator betting.
8 percent of turnover for horse race betting.
37 percent of the game principal to the state budget and 6 percent of the game principal to the local budget for fixed-odds betting organised in gaming rooms and betting shops.
37 percent of the proceeds to the state budget for table games organised in a casino.
37 percent of fees received from players playing against each other for casino gambling.

Anti-Money Laundering (AML)

Law of July 2, 2008 on the protection against money laundering and terrorist financing(AML Law).
Methodological Guidelines published by the Office for the Regulation of Gambling in November 2024. An unofficial English translation can be found here.

Data Protection

8/2018 Coll of Law of November 29, 2017 on the protection of personal data (Data Protection Act)

Advertising

147/2001 Coll ofLaw of April 5, 2001 on advertising (Advertising Act).
Code of Ethics of Advertising Practice (Advertising Code).
Methodological Guidance on Advertising issued by the Office for the Regulation of Gambling in September 2025. An English translation can be accessed here.
Code of Responsible Advertising, published on the website of the Office for the Regulation of Gambling. An unofficial English translation can be accessed here.

On March 27, 2026, a draft law amending the Advertising Act and proposing advertising restrictions for the gambling sector was submitted to the Slovak parliament.

Pursuant to the proposal, advertising for table games, slot machines, video lottery terminals, gambling on technical devices operated directly by players, gambling on other technical devices, betting and lotteries shall not be broadcast on TV or radio between 6am to 10pm. This restriction would not apply to an advertising communication that only provides information about the name of the gambling operator, including the display of the operator’s trademark/logo, without including information about the game provided or any other form of incitement to participate in the game. Advertising for gambling would also be prohibited on all types of information media.

Relevant Contacts

Gambling Regulator

Office for the Regulation of Gambling (Úrad pre reguláciu hazardných hier, URHH)
Tel: (+421) 2482 11823
Email: podatelna@urhh.sk

AML Regulator

Financial Intelligence Unit (Finančná spravodajská jednotka, FSJ), which falls under the Ministry of Interior
Tel: (+421) 25094 4397
Email: public@minv.sk

Data Protection Authority

Office for Personal Data Protection of the Slovak Republic (Úrad na ochranu osobných údajov Slovenskej republiky ,UOOU)
Tel: (+421) 2 32313 214, (+421) 2 32313 249
Email: statny.dozor@pdp.gov.sk

Advertising Regulator

Office for the Regulation of Gambling (Úrad pre reguláciu hazardných hier, URHH)
Tel: (+421) 2482 11823
Email: podatelna@urhh.sk

Advertising Standards Council (Rada pre reklamu, RPR)
Tel: (+421) 905320 630
Email: rpr@rpr.sk

Sector-by-Sector Analysis

Sector	Status
Online Gambling	Regulated. Local licensing for online casino games, betting and racing. State-owned TIPOS holds a monopoly over numerical lotteries.
Casinos	Regulated. Local licensing.
Gaming Machines	Regulated. Local licensing.
Betting	Regulated. Local licensing.
Racing	Regulated. Local licensing.
Lottery Games	Regulated.State-owned TIPOS holds a monopoly over numerical lotteries. General or individual licences are available for other types of lotteries.
Supplier Licensing	Suppliers do not need to be licensed; however, gambling equipment and software may be subject to authorisation/certification by an accredited testing house.
Emerging Verticals	Social Casino Gaming: Unregulated. To the best of Vixio’s knowledge, social casino gaming is not regulated in the Gambling Act. Esports: Regulated. Licensed online betting operators are able to offer fixed-odds betting on both traditional sporting events and other events that are different to traditional sports. Although esports are not explicitly addressed in the Gambling Act, Article 8(1) defines betting as “gambling games, in which the winning depends on guessing the result of a sports betting event or non-sports betting event or related circumstance. “A sports betting event is a sport event, (including a virtual one and horse racing), even though it is not accessible to the public, for which stakes are accepted. A non-sports betting event is a social, political or other event of public interest and it is considered socially acceptable. A betting event must have at least two different results, which are not impacted in any way by the operator of the betting event/game. Stakes may be accepted both before the beginning and in the course of the betting event.” State-owned lottery and betting company TIPOS’ house rules for sports betting define esports as “electronic sports, i.e., competitive playing of computer games or console games in the sense of the operator's course offer”, highlighting that esports are classified as non-sporting events which can be bet on and thus regulated under the Gambling Act. Loot Boxes: Unregulated. The Office for the Regulation of Gambling (URHH) published its opinion on loot boxes in February 2024, stating that in connection with the use of loot boxes that meet the characteristics of gambling under the Gambling Act, the Office for the Regulation of Gambling, it is not currently authorised to grant an individual licence to operate an online gambling game with such characteristics (...). The URHH further explains the situations when loot boxes are qualified as illegal gambling. Sweepstakes: Unregulated. To the best of Vixio’s knowledge, sweepstakes are not specifically regulated in the Gambling Act. Fantasy Sports: Unregulated. To the best of Vixio’s knowledge, fantasy sports are not specifically regulated in the Gambling Act.