Regulation 22/30

Taxation 7/20

Product 14/20

Integrity 13/15

Advertising 12/15

Market Summary

The high turnover tax burden makes Portugal an unattractive market with a low number of licensed online operators and a land-based monopoly. Unlikely to attract many new operators and sizeable player channelisation offshore expected to continue.



Regulatory framework

Online racing and sports betting licensed and regulated by the SRIJ, with the first licences issued in 2016 following the approval of the 2015 Decree. Land-based pool and fixed odds horse racing and sports betting continues to be provided through a monopoly operator (Santa Casa).

Licensing numbers & costs

Unlimited licences for online racing and sports betting costing €12k for issue and renewal. Licenses last three years and can be extended for another three years. There are additional system certification costs and guarantees. Only 10 online fixed odds betting licences have been awarded. Monopoly land-based betting is offered through 4,500 points of sale.

Enforcement & player protection

Betting prohibited for under 18s. Online operators must provide a player self-exclusion
mechanism and players can self-exclude from all licensed operators. Deposit and bet limits must also be available. AML requirements are in place.

Betting tax & levies

Fixed odds racing and sports betting taxed at 8% of turnover. Betting exchange commission taxed at 35% GGR. Pool betting racing tax 25% GGR. Santa Casa games are subject to stamp duty of 4.5% on the amount of the bet and 20% on winnings above €5k.

Other taxation

Online operators are not subject to corporation tax (21%) or value added tax

Betting channels

Land-based (monopoly) and online racing and sports betting licensed.

Types of betting

Fixed odds only for sports betting. Fixed odds and pool betting for racing. Exchange sports betting allowed. The SRIJ has issued a list of sports events and bet types on which fixed-odds betting may be offered. Betting on virtual events is not regulated.

Betting integrity

Licensed betting operators are required to report suspicious betting to the authorities. Portugal has signed and ratified the Council of Europe sports manipulation convention and is a member of its network of national platforms.


The government adopted a law in 2007 establishing a criminal liability regime for acts against fair play in sport with imprisonment for up to five years.

Advertising (incl. bonuses) & sponsorship

Gambling advertisements have been permitted since 2015. The SRIJ is responsible for the supervision of advertisements and has provided a Best Practice Manual. Adverts should not be directed at minors or encourage excessive gambling. There is a ban on TV and radio advertising between 7am and 10.30pm or within 30 minutes of TV programmes for minors. Sponsorship of sport is permitted.