Clerical Error Exempts Estonian Online Casinos from Gambling Tax in 2026

^{Pictured: Kristen Michal, Estonian Prime Minister}

A drafting error in Estonia’s amended Gambling Tax Act has inadvertently exempted online casinos and remote gambling operators from taxation for 2026, according to the national public broadcaster ERR.

The legislation, passed by the Riigikogu on December 3, 2025, and promulgated by the president on December 18, was intended to initiate a gradual reduction in the gambling tax rate from 6% to 4% over several years, with the rate set to fall to 5.5% this year.

However, the amended text ties the 5.5% rate specifically to revenue from “skill games” as defined in the law, while omitting any reference to games of chance — the category that includes classic casino games and online betting.

Finance Committee member Aivar Kokk (Isamaa) first drew public attention to the issue, telling ERR: “Games of chance and remote gambling were left out of this year’s taxation, meaning online casino games are not being taxed in 2026.”

Committee chair Annely Akkermann (Reform) acknowledged the mistake, describing it as a clerical error, and confirmed that corrective action is underway. “This mistake is indeed in the Gambling Tax Act and we will fix it,” she said. Akkermann added that the change could be made via an amendment to another bill or as a standalone measure, with adoption expected within weeks to prevent significant budget losses.

Estonian Prime Minister Kristen Michal has proposed introducing artificial intelligence into the legislative process after parliament mistakenly repealed a tax on online casinos.

“Luukas Kristjan Ilves has developed a tool for the Riigikogu (parliament) to identify errors. If something like this were used in practice, we would be better again. It is also important to learn from our mistakes,” Michal wrote on social media, according to ERR.

Industry representatives have also contacted lawmakers, affirming that the exemption is widely understood as an unintentional oversight rather than a deliberate policy shift.

As Gambling Park notes, until the correction takes effect, online operators technically have grounds to challenge the imposition of the tax for 2026, though authorities have emphasized the error’s technical nature and the clear legislative intent to maintain taxation.