Gambling in Latvia — Regulation, Licensing and Player Protection

Gambling in Latvia is regulated by the Law on Lotteries and Gambling, which establishes licensing procedures, operator obligations, and player protection measures. The law applies to both land-based and online (interactive) gambling.

Latvia was among the first EU member states to introduce clear online gambling regulation. Since 2006, interactive gambling has been legal when the operator holds an appropriate license. The framework has been refined over the years, with recent amendments strengthening player protection requirements.

The regulatory goal is to ensure a fair and transparent gambling environment, protect minors, and reduce the risks of gambling addiction. Latvia's approach is considered one of the most balanced in Europe.

The Lotteries and Gambling Supervisory Inspection (IAUI) is the main state authority responsible for regulating the gambling sector in Latvia. It issues and revokes licenses, audits operators, monitors advertising compliance, and handles player complaints.

The IAUI maintains a publicly available list of licensed operators on its official website (iaui.gov.lv). This is the most reliable way to verify whether a specific casino or sportsbook operates legally in the Latvian market.

To obtain a gambling license in Latvia, an operator must meet several conditions: the company must be registered in Latvia or another EEA country, demonstrate financial stability, and ensure player fund security.

Operators must use certified software with independently tested random number generators (RNG). Anti-money laundering and anti-fraud measures are mandatory.

The licensing process includes background checks on company owners and executives. License fees and annual supervisory fees are set by regulation.

Latvian regulation mandates several player protection measures. Licensed operators must provide deposit limits, loss limits, and session time limits. Players must be able to request account closure or self-exclusion at any time.

Latvia operates a centralized self-exclusion registry. A person registered in this system is automatically excluded from all licensed gambling sites and land-based venues. The registry is confidential and administered by the IAUI.

Operators are prohibited from advertising gambling to minors, and all ads must include addiction risk warnings and the operator's license number.

Gambling winnings in Latvia are subject to personal income tax (PIT). Winnings up to €3,000 are taxed at 23%, while winnings exceeding €3,000 are taxed at 31.4%. The tax is withheld by the operator before payout.

The tax applies to gross winnings, not net profit. Previous session losses are not offset against a specific win when calculating tax.

Operators must report paid winnings and withheld taxes to the State Revenue Service (VID). Players do not need to separately declare these earnings if tax has already been withheld.

Latvia actively combats unlicensed gambling operators. The IAUI regularly publishes lists of websites subject to blocking, and Latvian ISPs are required to restrict access.

Playing at an unlicensed casino is not criminally punishable for the player, but carries significant risks — no legal protection, no guarantee of fair payouts, and typically no responsible gambling tools.

We strongly recommend playing only at licensed casinos. To verify an operator's status, visit the official IAUI website or use our verified licensed casino list.