🇱🇹Lithuania Gambling Licence: Requirements, Costs and Tax

Lithuania charges a one-time licence fee set in the Law on Lottery and Gambling Tax, paid before the licence is issued, plus a small state stamp duty for processing. Licences are issued by the Gaming Control Authority (Lošimų priežiūros tarnyba) and require a Lithuanian company (UAB or AB).

• Remote gambling licence: €500,000 one-time fee.
• Other categories: table games and Category A machines €300,000, Category B machines €300,000, bingo €100,000, totalisator €100,000, betting €100,000. All categories together: €1,000,000.
• Share capital: at least €1,158,000 paid up for a company organising all types of remote gambling (€289,000 for betting, bingo or Category B machines).

There is no annual licence fee. Remote gambling also requires a separate permit and Gaming Control Authority approval of the remote gaming regulations before launch.

Sources (checked 20 September 2026): Ministry of Finance: lottery and gambling tax and licence fees · Gaming Control Authority: administrative services

Remote gambling, betting, totalisator, bingo, table games and gaming machines are taxed on gross gaming revenue (bets received less winnings paid) at 22 per cent from 1 January 2025, under law XIV-2804 of 25 June 2024. The rate was 20 per cent from 1 July 2022 and 13 per cent for remote gambling before that. The Ministry of Finance and tax authority overview pages still quote 20 per cent, so rely on the consolidated law. Tax periods are calendar quarters and returns are due by the 15th of the month after each quarter. Corporate income tax applies to profits separately.

Live dealer studios and B2B suppliers. Lithuania issues no supplier licence. Gaming devices and remote gambling software must be certified by an accredited laboratory and entered in the register before use, and the operator is responsible for compliance. Studios and software houses pay corporate taxes but no gambling tax, which falls on the licensed operator.

Sources (checked 20 September 2026): Consolidated Law on Lottery and Gambling Tax, editions (e-tar.lt) · Gaming Control Authority: requirements for remote gambling devices · State Tax Inspectorate: lottery and gambling tax

The Gaming Control Authority publishes no overall target for issuing a licence, but the Gaming Law fixes the intermediate deadlines: the authority checks a licence application for completeness within 7 working days, gives up to 10 working days to correct deficiencies, and queries the company registers within 3 working days of receiving the documents. The remote gambling permit and approval of the remote gaming regulations follow the base licence, and the gaming equipment must be certified and connected for inspection before launch, so plan for several months in total.

Sources (checked 20 September 2026): Gaming Law of the Republic of Lithuania (consolidated, English)

Lithuania licenses categories of gambling, and online play sits on top of a base licence. Since 1 July 2022 a company no longer needs land-based venues to go online: it needs (1) a licence to organise remote gambling, (2) a permit to organise remote gambling and (3) remote gaming regulations approved by the Gaming Control Authority.

• The company must be registered in Lithuania (UAB or AB). Paid-up authorised capital of at least €1,158,000 is required to organise all types of remote gambling (€289,000 for betting, totalisator, bingo or Category B machines).
• Application file: proof of the paid-in capital and its origin, data on controlling shareholders, board members, the manager and accountants, their involvement in other companies, and impeccable-reputation checks run against the register of suspects and convicts.
• Equipment: gaming devices must come from a licensed manufacturer, be type-approved and entered in the register, and carry a certificate from an accredited laboratory. Remote gambling devices and player-communication software must meet the authority’s technical requirements and be located in Lithuania or another EU or EEA state with inspection access for the authority.
• Players: a remote gaming contract with each player after identity verification, minimum age 21 since 1 November 2025, and the self-exclusion register checked before play.
• Fees: the €500,000 one-time licence fee is paid before the licence is issued.

Sources (checked 20 September 2026): Gaming Control Authority: FAQ (remote gambling conditions since 1 July 2022) · Gaming Law (consolidated, English), articles 6, 8 and 13 · Requirements for gaming devices and tables

Supervision is exercised by the Gaming Control Authority through direct access to the gaming equipment and by the tax authority through quarterly returns.

• Tax: gambling tax on GGR declared quarterly to the State Tax Inspectorate by the 15th of the month after the quarter.
• Monitoring: remote gambling devices keep 90 days of authenticity checks, key operations and game logs, replay the last game on demand and stay connected for inspection by the authority.
• AML: customers are identified at the start of the relationship and re-verified when transactions reach €1,000, with enhanced due diligence for politically exposed persons and high-risk countries, and reports to the Financial Crime Investigation Service.
• Advertising: gambling advertising is prohibited in Lithuania except the operator’s name, trademark and game types, promotional incentives have been banned since 2021, and no gambling information may appear on sites aimed at minors.
• Player protection: minimum age 21, self-exclusion register honoured at registration and login, and remote gaming contracts only with identified natural persons.

Sources (checked 20 September 2026): Gaming Control Authority: FAQ (AML thresholds, advertising) · Requirements for remote gambling devices · Law on Lottery and Gambling Tax (quarterly periods)

The licensee must be a Lithuanian UAB (private limited company) or AB, registered in the Register of Legal Entities. A branch of a foreign company is not sufficient. The defining cost is capital: €1,158,000 paid in for all types of remote gambling, with part of it invested in government securities or held in bank accounts as the guarantee for paying out winnings.

• Corporate income tax: 17 per cent on taxable profits from 1 January 2026.
• Fees: €500,000 one-time licence fee plus the small state stamp duty for processing, and no annual licence fee.
• Where the equipment sits: Lithuania or another EU or EEA state, connected to the authority for inspection, so hosting decisions are part of the corporate set-up.

Sources (checked 20 September 2026): Ministry of Finance: corporate income tax (17%) · Gaming Law (consolidated, English), articles 8 and 13

• 1 January 2025 — Gambling tax on GGR rose from 20 to 22 per cent (law XIV-2804 of 25 June 2024).
• 1 July 2022 — One-time licence fees introduced (€500,000 for remote gambling) and a single 20 per cent rate replaced the 13 per cent remote rate.