Ireland Gaming License

Cost boundary

Under S.I. No. 37/2026, the remote betting application fee runs from EUR 20,000 to EUR 400,000 according to the statutory turnover bracket. The remote betting intermediary application fee runs from EUR 20,000 to EUR 230,000. In-person betting uses separate scales starting at EUR 750 for relevant event premises and EUR 1,500 for ordinary betting premises, with an additional EUR 1,200 for each ordinary premises. Application fees are non-refundable. These are not all-in launch budgets. A future regulator-funding charge and renewal fee should not be given a value until the relevant amount is officially published.

Process timing

An applicant must publish a Notice of Intention at least 28 days before submitting the application. GRAI has not published a standard end-to-end processing time. Its April 2026 guidance says timing varies with the complexity of the business model, completeness of the file, requests for more information, and information exchanges with other regulators or authorities. A government transition date or submitted application is not evidence that a license has been issued.

Tax / revenue model

Remote betting duty is 2 percent of the amount of each remote bet entered into with a person in Ireland. Betting intermediary duty is 25 percent of commission charged to persons in Ireland. Bets subject to betting duty are exempt from VAT. Revenue treats eGaming services supplied to Irish consumers as taxable at the 23 percent standard VAT rate; for RNG games, its guidance identifies the taxable amount by reference to the operator's net revenue attributable to Irish stakes. Corporation tax depends on the entity and tax facts and should not be reduced to one universal gambling-operator rate.

Applicant / local requirements

GRAI application guidance requires a registered business address, incorporation and constitutional documents, a share register, financial records, a business plan, relevant policies, ownership and officer disclosures, and tax-clearance information for the applicant and account officers. The reviewed public guidance does not establish a universal Irish-incorporation requirement, but that does not mean every foreign entity automatically qualifies. Confirm the applicant entity, establishment, Irish tax registrations, account officers, beneficial owners, and any premises requirements directly for the proposed license.

Term / continuation

S.I. No. 38/2026 prescribes a three-year term for a Business to Consumer gambling license. This is final, not a consultation proposal. GRAI guidance says renewal fees will be set in a later regulation, so no renewal amount should be published until that regulation exists.

The GRAI was established on March 5, 2025. Its portal opened on February 9, 2026 for in-person betting, remote betting, and remote betting intermediary applications. The government said the Authority could license new entrants as soon as feasible, existing remote operators from July 1, 2026, and in-person operators from December 1, 2026. Those are transition points, not proof that a named operator holds an issued license. Gaming, lottery, B2B, and charitable licensing remain phased, with no current open application route verified for those categories.