Finland

Status as of 23 October 2026. Not legal advice: this guide describes published law and does not tell any business what to do.

Who regulates

Until 30 June 2027 the National Police Board (Poliisihallitus) is the competent authority under the Gambling Act (10/2026). When the Act enters into force on 1 July 2027, the Licensing and Supervisory Agency (Lupa- ja valvontavirasto) is the supervisory authority and grants the licences under the Act.

What is legal online

The Gambling Act, dated 16 January 2026, sets up two kinds of operator licence. At most two exclusive licences may be granted: one for money lotteries and pools games, and one for gaming machines and casino games. A separate gambling licence (rahapelitoimilupa) can cover fixed-odds betting, variable-odds betting, virtual betting, electronic casino games, electronic money bingo and electronic slot machine games. The Act enters into force in full on 1 July 2027.

Licences and how to apply

The licensing chapter of the Act has applied since 1 March 2026, so applications can already be made to the National Police Board. Its application regulation took effect the same day. Applications and their attachments are submitted in Finnish or Swedish, as the applicant chooses. A gambling licence is granted for at most five years at a time. A separate gaming software licence covers suppliers; its core provisions apply only from 1 July 2027, and some from 1 July 2028.

Fees

The 2026 police fee decree sets the processing fee for a gambling licence application at €29,000, from 1 March 2026. The fee is charged for every application, whatever the outcome. Once licensed, holders pay an annual supervision fee set as a fixed amount in euros. A gambling licence holder that held no gambling licence in the previous year pays a basic fee of 10,000 euros for its first year of operation.

Taxes

The lottery tax (arpajaisvero) is charged on proceeds, defined as stakes less winnings paid to players. Today the rate for lotteries run under an exclusive right is 12% of proceeds; temporary lower rates for 2022 and 2023 expired at the end of 2023. An amending Act (14/2026) sets the rate at 22% of proceeds from 1 July 2027. From then the tax also covers games offered in Finland under a Finnish licence.

Advertising and safer-gambling rules

Licence holders must not let anyone under 18 play. Outdoor marketing by a gambling licence holder may not be placed near early childhood or school sites, upper secondary institutions, pharmacies, healthcare units or substance abuse treatment units.

Key dates

• 1 March 2026: licensing chapter in force; applications open.
• 30 June 2027: last day of the National Police Board's role as authority.
• 1 July 2027: the Act applies in full; the Licensing and Supervisory Agency takes over; the 22% tax rate applies.

What to watch

Licence decisions from the National Police Board ahead of 1 July 2027, the handover to the Licensing and Supervisory Agency, and fee rules beyond 2026: the current fee decree is the police fee decree for 2026.