In 2021 this article surveyed Eastern European markets that were starting to regulate online gambling. Five years later the region has several mature licensed markets, higher taxes in some places and a completely new regulator in Ukraine. This update replaces the 2021 snapshot.
The region at a glance
| Country | Online casino | Online betting | Regulator | Key 2026 figure |
|---|---|---|---|---|
| Romania | Licensed | Licensed | ONJN | 30% authorization tax, €480,000 minimum |
| Bulgaria | Licensed | Licensed | National Revenue Agency | 20% fee on betting stakes less winnings |
| Estonia | Licensed | Licensed | EMTA | 5.5% remote gambling tax |
| Poland | State monopoly | Licensed | Ministry of Finance | Unlicensed domains blocked |
| Ukraine | Licensed | Licensed | PlayCity | 11 operator licenses in first year |
Romania
Romania is the region’s largest regulated market. The National Gambling Office (ONJN) licenses operators (Class I) and suppliers (Class II) under OUG 77/2009. Since Law 141/2025, remote operators pay a 30% authorization tax with a €480,000 minimum, on top of the €300,000 annual license and a €500,000 responsible-gambling contribution, and post a €5 million guarantee for online casino. EU, EEA and Swiss entities can hold Class I through a Romanian permanent establishment. Details are in our Romania gambling license guide and our guide to starting an online casino in Romania.
Bulgaria
The National Revenue Agency licenses online betting and casino under the Gambling Act (2012) for 5 or 10 years. Applicants need an EU/EEA/Swiss company with BGN 1,500,000 (about €766,938) paid-up capital and a Bulgarian representative. Online betting pays a one-off BGN 400,000 fee and a 20% fee on stakes less winnings; a proposed increase to 25% was not adopted. A bill approved by the government in September 2026 would raise the fee and require a Bulgarian place of business, and a separate affiliate licensing regime has applied since 1 August 2026.
Estonia
The Tax and Customs Board (EMTA) issues an activity license and a remote operating permit. An online casino pays €51,140 in state fees and needs €1 million share capital. The remote gambling tax is 5.5% in 2026 and falls to 4% by 2029. See our Estonia gambling license guide.
Poland
Poland licenses private online betting through Ministry of Finance permits but keeps online casino as a monopoly of the state-owned Totalizator Sportowy. Betting is taxed on turnover, and the Ministry maintains a register of blocked unlicensed domains.
Ukraine
Ukraine legalized gambling in 2020 under a licensing regulator, KRAIL. From 1 April 2025 the government replaced it with the State Agency PlayCity, coordinated by the Ministry of Digital Transformation. In its first year PlayCity issued 250 licenses (11 to gambling operators, 3 to lottery operators and 213 to equipment suppliers), introduced spending and time limits, a register of restricted players and checks against the military register, and connected operators to a near-real-time transaction monitoring system. Further amendments to the Tax Code and Gambling Law were pending in 2026.
Also worth watching
- Montenegro and other Western Balkan states are updating their gambling laws.
- Cyprus licenses online betting only.
- Malta remains the hub license for many groups active in the region.
How Gambling Consulting Expert can help
We compare Romania, Bulgaria and Estonia for your business model, set up the applicant company and prepare the license file through to authorization. Contact us.