Ireland

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

Who regulates

The Gambling Regulatory Authority of Ireland (GRAI) licenses and regulates gambling providers in the State, with powers over online and in-person gambling, gaming and most lotteries. It was established with effect from 5 March 2025 under the Gambling Regulation Act 2024, which became law on 23 October 2024. From 5 February 2026 GRAI is the licensing authority for all betting licences, and Revenue no longer issues remote bookmaker licences. The explanatory memorandum to the Finance (No. 2) Bill 2026 states that the Betting Act 1931 was repealed in February 2026.

What is licensed online

Remote betting and remote betting intermediary licences issued by GRAI took effect on 1 July 2026. A remote betting licence covers betting by remote means, including pool betting. GRAI treats prediction markets that provide betting activities as remote betting intermediaries, which need a licence. Providing a betting activity without a GRAI licence is a serious offence. Applications for remote gaming (online casino) licences have not opened.

Licences and how to apply

GRAI opened applications on 9 February 2026 for three licence types: remote betting, remote betting intermediary and in-person betting. Applicants must show they are fit and proper, that they can fund winnings and that winnings come from lawful activities. GRAI said in July 2026 that in-person betting licences would commence later in the year.

Application fees are set by turnover bracket in S.I. No. 37/2026:

• Remote betting licence: from €20,000 to €400,000.
• Remote betting intermediary licence: from €20,000 to €230,000.
• Remote gaming licence: from €20,000 to €450,000, already prescribed although applications have not opened.

GRAI says applications for gaming, lottery, B2B, charitable and philanthropic licences will open during 2027 and 2028.

Taxes

Revenue publishes these betting duty rates:

• Remote betting duty: 2% of the amount of every bet taken by remote means from persons in the State (a turnover base).
• Betting intermediary duty: 25% of the commission a remote betting intermediary charges persons in the State, the rate in force since 1 January 2019.

Player protection and payments

Licensed operators must verify customers' age, pay out winnings, close accounts on request, and may not facilitate credit or accept credit cards.

What is changing

The Finance (No. 2) Bill 2026 was initiated in Dáil Éireann on 19 October 2026. It proposes a 25% duty on pool betting operators from 1 January 2027, alongside the existing intermediary duty. As of 23 October 2026 it had completed only Dáil First Stage, so the rate is a proposal, not law.

Key dates

• 5 March 2025: GRAI established.
• 5 February 2026: GRAI becomes the licensing authority for betting.
• 9 February 2026: betting licence applications open.
• 1 July 2026: GRAI remote betting licences take effect.
• 1 January 2027: proposed pool betting duty would start, if enacted.

What to watch

The start date for in-person betting licences, the opening dates for remote gaming and B2B applications in 2027 and 2028, and the passage of the Finance (No. 2) Bill 2026.