SOFTSWISS H1 2026 recap: new licensing regimes, tax hikes and payment-focused enforcement

SOFTSWISS, which published its iGaming Trends 2026 projections in October 2025, has issued a mid-year review of how regulatory conditions have shifted. The update concentrates on measures that took legal effect or reached formal milestones between 1 January and 30 June 2026, while also noting implementation work still scheduled for the second half of the year. Across the covered markets, three patterns stand out: new licensing systems are going live or have confirmed launch dates, several governments have raised gambling taxes significantly, and regulators are increasingly turning their attention to payments, financial enforcement, advertising and player protection.

Europe

An EU-wide development provides context for the region's national measures. The Anti-Money Laundering Regulation (EU) 2024/1624, which applies from 10 July 2027, will replace much of the existing directive-based framework with directly applicable rules, making the first half of 2026 a key preparation period for EU-facing operators.

The UK delivered the largest tax change in the region. Remote Gaming Duty, charged on operator profits from remote gaming supplied to UK customers, rose from 21% to 40% on 1 April 2026, with Bingo Duty abolished on the same day. The government expects the full package to bring in more than £1 billion per year. Remote betting will move to a 25% rate on 1 April 2027, while remote bets on UK horse racing remain at 15% because of operators' separate Horserace Betting Levy contributions.

The Netherlands added a further increase on top of last year's. Gambling tax reached 37.8% on 1 January 2026, having risen to 34.2% in 2025. The Remote Gambling Policy Rules 2026, also effective from 1 January, require licence applicants to provide exit plans and anti-money laundering risk analyses. Applicants may be refused a licence if they have not complied with a final or immediately enforceable Dutch court judgment. The first five-year remote gambling licences will expire on 1 October 2026. Regulator data for H2 2025 showed GGR of €602 million, barely changed from €600 million in the previous six months, with only about 53% of online spend going to licensed operators.

Sweden focused on how gambling is financed and on the national exclusion system. From 1 May 2026, online gambling licensees and betting agents must not allow or contribute to credit-financed gambling and must take reasonable steps to prevent play funded by borrowed money. In April, the Swedish Gambling Authority adopted SIFS 2026:3, which governs how licensees connect to the Spelpaus self-exclusion register using assigned connection details and an API. The rules take effect on 1 August 2026.

Finland progressed from monopoly toward a licensed market. The National Police Board began accepting licence applications on 1 March 2026, with a processing fee of €29,000 for 2026. From 1 July 2027, private operators will be able to offer betting, online casino, slots and electronic money bingo, while Veikkaus keeps lottery products, scratch cards, physical slot machines and land-based casino games. Supervision transfers to the Finnish Supervisory Agency on the same date. The licensed framework applies a 22% tax on gambling margin, requires player identification, imposes daily and monthly limits on transfers into player accounts, and creates a centralised self-exclusion scheme covering all licence holders.

Ireland moved from legislation to a working licensing system. The Gambling Regulation Act's commencement order took effect on 5 February 2026, and the Gambling Regulatory Authority of Ireland opened its Operator Portal on 9 February, accepting applications for remote and in-person betting licences. The first remote betting and betting intermediary licences took effect on 1 July 2026. The authority will also run a Social Impact Fund and a National Gambling Exclusion Register, and the law restricts gambling advertising on broadcasters and some on-demand media services between 5.30 am and 9 pm. These parts of the framework are being phased in and were not yet fully operational as of July 2026.

Malta remains in a legal dispute at the Court of Justice of the EU over Article 56A of its Gaming Act, introduced through Bill 55. The provision prevents the recognition and enforcement in Malta of foreign judgments against Malta-licensed operators where those judgments rely on the alleged illegality of gambling services under another country's laws. On 23 April 2026, an Advocate General advised the Court to decline to rule on procedural grounds, but said that if the judges examined the substance, Article 56A would clearly conflict with EU rules on the recognition and enforcement of judgments. The European Commission's infringement case INFR(2025)2100, opened in June 2025, is also proceeding. A final ruling is still pending, and a decision against Malta would significantly limit the country's ability to use Article 56A to block enforcement of such foreign judgments.

Americas

The United States saw tax and jurisdictional tension rather than market expansion. From the 2026 tax year, the federal deduction for gambling losses is capped at the lower of 90% of a taxpayer's losses or the amount of winnings, meaning even a player with equal wins and losses can still have taxable gambling income. The threshold requiring a Form W-2G for slot winnings rose from $1,200 to $2,000. On 2 April 2026, the CFTC sued Arizona, Connecticut and Illinois over their actions against CFTC-regulated designated contract markets, and later brought similar cases involving New York and Wisconsin. The agency argues that event contracts on CFTC-regulated markets fall under federal commodities jurisdiction rather than state gambling law, highlighting a widening federal-state divide over prediction markets.

Mexico's 2026 fiscal package increased the Special Tax on Production and Services on games with bets and sweepstakes from 30% to 50% on 1 January. Foreign digital providers are now within scope even without a permanent establishment in Mexico. Domestic operators and authorised concession holders can deduct eligible prizes and refunds, while foreign providers are taxed on the total amounts received from users, creating a heavier effective burden for offshore businesses.

Colombia launched a new levy on online gambling. Decree 0240 of 12 March 2026 sets a 16% national consumption tax for the 2026 tax year, triggered when a user deposits funds into a betting account. The base declared to tax authority DIAN is GGR over each two-month reporting period. Only operators holding authorisation and concession from Coljuegos may lawfully offer services, and the decree also stops payment, platform, software, content and media providers from supplying unauthorised gambling businesses.

Brazil moved further into financial enforcement. A provisional measure in April directs 1% of fixed-odds betting revenue to the Federal Police fund FUNAPOL in 2026, increasing to 2% in 2027 and 3% thereafter. Decree 13,033 of 19 June 2026 lets the Secretariat of Prizes and Betting order financial institutions and payment providers to block accounts linked to unlicensed operators and to prevent transactions that support illegal betting. A separate ordinance imposes joint tax liability on certain third parties where they continue processing payments after formal notification or advertise unauthorised operators.

Canada's Alberta province advanced its regulated iGaming rollout. Operators and suppliers must first register with Alberta Gaming, Liquor and Cannabis, then complete commercial onboarding and sign an agreement with the Alberta iGaming Corporation. Registered private operators may launch from 13 July 2026 once their applications, fees and agreements are in place. The model also features a centralised self-exclusion system tied to licensed sites.

Chile's online betting bill, No. 14.838-03, was placed under 'suma urgencia' but remained in the Senate at the end of June. Lawmakers were preparing a technical working group to consider further amendments. The draft would cover licensing, operator requirements, supervision, taxation, responsible gambling, advertising and financial transparency. The legislative push follows a 30 September 2025 Supreme Court ruling ordering internet service providers to block illegal sports betting websites.

Asia-Pacific, Middle East and Africa

The UAE updated its civil code rather than its commercial gaming framework. The new Civil Transactions Law, effective 1 June 2026, replaces the previous federal law, but Article 946(4) still voids agreements involving gambling or wagering. Commercial gaming remains under the GCGRA, which holds exclusive jurisdiction to regulate, license and supervise internet gaming, sports wagering, lotteries and land-based gaming.

India brought its federal online gaming law into force. The Promotion and Regulation of Online Gaming Act 2025 and the supporting 2026 rules took effect on 1 May 2026, establishing a uniform national regime that bars the offering, operation, facilitation, advertising and participation in online money games. The Online Gaming Authority of India has been constituted, and payment systems and financial institutions must not facilitate transactions connected to prohibited games. Esports must be registered, and social games can be made subject to registration where the government requires it. Certificates of Registration may be issued for up to 10 years, but online money games cannot lawfully be offered to users in India.

New Zealand created a framework for licensed online casinos. The Online Casino Gambling Act 2026 received assent on 28 April and came into force on 1 May, with supporting regulations made on 2 June and effective 3 July. Up to 15 brand-specific licences will be allocated through a competitive process, each valid for up to three years and renewable once for up to five years; no entity may hold significant influence over more than three licences. Operating rules restrict credit, certain payment methods, loyalty programmes, inducements, autoplay and progressive jackpots, and require limits on gambling time, deposits and spending, plus time-outs, pop-up alerts, self-exclusion and identity verification. Advertising of unlicensed online casinos is prohibited. Providers that do not apply for a licence must stop offering online casino gambling from 1 December 2026, while applicants under review may continue operating without advertising until a decision.

Kenya started implementing the Gambling Control Act 2025. The Gambling Regulatory Authority issued subsidiary regulations on 30 June 2026 covering licensing and the conduct of gambling operations. Online platforms must deploy geolocation technology, provide the regulator with real-time monitoring through a secure API, and integrate with the authority's Central Monitoring System and national gambling register. Player data must be stored and processed on servers in Kenya unless the regulator grants a written exemption. Operators licensed to serve international markets need paid-up capital of at least 100 million Kenyan shillings and a security bond or bank guarantee of 200 million Kenyan shillings, and must prevent persons located in Kenya from accessing their services.

SOFTSWISS said it will continue tracking these measures through the second half of 2026 and expects to revisit them in its next iGaming Trends 2027 report.