For decades, a bookmaker serving Irish customers needed little more than a tax license from the Revenue Commissioners. That model is gone. The Gambling Regulation Act 2024 created a dedicated regulator, the Gambling Regulatory Authority of Ireland (GRAI), or Údarás Rialála Cearrbhachais na hÉireann, and since 1 July 2026 every online sportsbook and betting exchange taking Irish bets must hold a GRAI license.
Only betting licenses are available for now. Online casino, lottery and B2B licenses are still to come. This guide sets out what is open today, what it costs, and what operators eyeing the Irish market should plan for in 2027.
The Gambling Regulation Act and the GRAI
The 2024 Act replaces a patchwork of laws dating back to the 1930s with one licensing system for betting, gaming and lotteries in Ireland, both in person and remote. The GRAI grants licenses, supervises licensees, handles complaints and enforces the rules.
The rollout is happening in stages, through commencement orders signed by the Minister for Justice. The key one, S.I. No. 31/2026, was signed on 4 February and took effect on 5 February 2026, switching on the GRAI’s licensing, enforcement and complaints functions and repealing the Betting Act 1931. The GRAI then opened its portal to B2C betting operators on Monday, 9 February 2026, which is why both dates appear in reporting.
Ireland License Types and Rollout Dates
The Act provides for B2C and B2B gambling licenses, charitable and philanthropic licenses, gaming licenses and lottery licenses. Here is where each one stands in October 2026:
| License type | Status | Key date |
|---|---|---|
| Remote betting (B2C) | Open; licenses in force | Applications from 9 Feb 2026; required from 1 Jul 2026 |
| Remote betting intermediary (exchanges) | Open; licenses in force | Required from 1 Jul 2026 |
| In-person betting (shops, on-course) | Open for applications | Licenses from 1 Dec 2026, when Revenue licenses expire |
| Remote and in-person gaming (online casino) | Not open | Expected 2027 |
| Lottery, B2B, charitable/philanthropic | Not open | Phased through 2027 and 2028 |
The 2027–2028 window comes from the GRAI itself. No commencement order fixes those dates yet, so treat them as guidance rather than a timetable for Ireland.
What Is Open Today vs 2027
If you run a sportsbook or exchange, Ireland is open now. Existing remote operators had to move onto GRAI licenses when their Revenue licenses expired on 1 July 2026. New entrants can apply at any time, but the process is not quick:
- Notice of intention. Publish a notice in the print and online edition of a national newspaper at least 28 days before applying, and send a copy to the GRAI.
- Portal application. Corporate details, licensing history, policies, financial records and a business plan.
- Fitness checks. Owners and officers disclose convictions and tax clearance; the GRAI tests fitness, financial capacity to fund winnings and lawful source of funds.
- Premises assessment (in-person only). Ownership, planning permission, plans, CCTV and proximity to schools.
For online casino operators, no license exists in Ireland yet. Until gaming licensing opens, unlicensed gaming is a matter for the Gardaí under the Gaming and Lotteries Act 1956, according to ministerial answers in the Dáil. A&L Goodbody expects gaming to be the next phase, sometime in 2027. What we see clients get wrong is waiting for that announcement: fit-and-proper files, source-of-funds evidence and responsible gambling policies for Ireland take months to assemble. If you need a live license in the meantime, our offshore gaming license comparison and the Malta gambling license route are the usual stopgaps for EU-facing brands.
Requirements, Fees and Duty
License duration. S.I. No. 38/2026 sets a three-year term for every B2C license in Ireland, instead of the Act’s one-year default.
Application fees. S.I. No. 37/2026 sets tiered fees based on Irish turnover in the last financial year, or estimated turnover for the first 12 months for new entrants:
- Remote betting: from €20,000 (turnover under €250,000) to €400,000 (turnover of €200 million or more).
- Remote betting intermediary: from €20,000 to €230,000.
- In-person betting: from €750 to €175,000 depending on the premises type and turnover, plus €1,200 per premises in most cases.
- Remote gaming: already prescribed at €20,000 to €450,000, although applications are not yet open.
An in-person bookmaker whose remote bets stay under the lower of €250,000 or 10% of its in-person bets pays no separate fee for a remote betting license.
Betting duty. Tax stays with Revenue, not the GRAI. Betting duty in Ireland is 2% of stakes, retail and remote, and betting intermediaries pay 25% of commission. Budget 2027, announced on 6 October 2026, left the 2% rate unchanged.
Social Impact Fund. The provisions creating the fund came into force on 30 June 2026 (S.I. No. 304/2026). Licensees will contribute a percentage of turnover; the rate is not yet set, but the GRAI’s chief executive has suggested 1% to 2%.
Advertising. The Act bans gambling ads on TV, radio and on-demand services in Ireland between 5:30 a.m. and 9:00 p.m. and limits social media marketing to users who follow the operator. As of April 2026 these sections were not yet commenced, but campaigns should already be built around them. Already in force: bans on credit cards and buy-now-pay-later, and limits on inducements.
Sanctions for Unlicensed Operators
Since 1 July 2026 it has been a criminal offence to offer remote betting in Ireland without a GRAI license, punishable on indictment by a fine and up to eight years’ imprisonment. Against licensees, an independent adjudication officer can suspend or revoke a license or impose fines of up to €20 million or 10% of annual turnover, whichever is greater. The GRAI can also seek court orders requiring internet providers in Ireland to block unlicensed sites, banks to freeze accounts and operators to refund stakes.
For a market-entry plan, start with our Ireland gambling license service. If you are building a casino product for 2027, our guide on how to start an online casino covers the groundwork that applies in any jurisdiction.
Frequently Asked Questions
Can I get an online casino license in Ireland in 2026?
No. The GRAI currently licenses only betting: remote betting, remote betting intermediaries and in-person betting. Gaming licenses, which cover online casino, are expected to open in 2027.
When did the GRAI start accepting applications?
The commencement order took effect on 5 February 2026; the GRAI opened its portal to B2C betting applications on 9 February 2026. Remote betting licenses took effect from 1 July 2026; in-person betting licenses follow from 1 December 2026.
How much does a remote betting license cost?
The application fee ranges from €20,000 to €400,000, depending on turnover from Irish customers. The license lasts three years, and operators also pay 2% betting duty to Revenue.
What are the penalties for operating without a license?
Unlicensed remote betting is a criminal offence carrying a fine and up to eight years’ imprisonment. Licensees in breach face fines of up to €20 million or 10% of turnover, plus suspension or revocation.
Are B2B suppliers licensed yet?
No. The GRAI plans to open B2B licensing during 2027 and 2028, together with gaming, lottery and charitable licenses.
Sources: GRAI news releases (4 February and 30 June 2026); Irish Statute Book, S.I. No. 37/2026 and S.I. No. 38/2026; Gambling Regulation Act 2024; Department of Justice (3 February 2026); Matheson (August 2026); A&L Goodbody (May 2026); McCann FitzGerald. Last updated: October 2026.
Disclaimer: This article is general information as of October 2026 and is not legal or tax advice. Commencement dates, levy rates and GRAI requirements are still changing; confirm the current position with the GRAI and a qualified Irish adviser before applying or entering the market.
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This article is for general informational purposes only and is not legal, tax, or financial advice. Consult a qualified professional before acting. Editorial Policy.
