Laws and regulation
The Estonian market is regulated by the unified Gambling Law and the supervision of the relevant division of the Tax and Customs Board.
To work, you need two documents: a license to operate (organizer) and permission to conduct (for a specific type of games/site or domain for online).
Online casinos and bookmakers are allowed with local authorization, KYC/AML procedures are required, storage and availability of data for the regulator, responsible mechanisms (limits, self-exclusion, age control).
Taxation is based on GGR/fixed rates versus vertical; winnings from licensed operators for players are generally not taxed.
Advertising is permissible within a moderate framework: bans on targeting minors, misleading promises and aggressive bonuses.
For violation - blocking, fines and revocation of permits.