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Casino and gambling in San Marino

San Marino is a small state located inside Italy, known for its ancient history and financial independence.

Despite its modest size, the country has a developed offline gambling infrastructure, and its casinos attract thousands of tourists annually.

Online casinos in San Marino are not yet licensed, but the market is in the process of gradual liberalization.


Legislation and regulation

Gambling in San Marino is regulated by a special law "Legge n. 67 del 25 Maggio 2000," which sets the rules for gambling establishments, lotteries and betting points.

Main provisions:
  • gambling is allowed only with a state license;
  • licenses are managed by Azienda Autonoma di Stato dei Servizi Pubblici (AASS);
  • a casino may only be organized by a legal entity registered in San Marino;
  • tax rates and controls are determined by the government;
  • online gambling is not included in the law and, therefore, is not directly regulated.

Unlike Italy, where online gambling is fully licensed, San Marino has a cautious policy and has not yet issued licenses to internet operators.


Offline gambling

The center of the gambling industry in San Marino is Casino Giochi del Titano, opened in 2007 in Borgo Maggiore.

It is the only operating casino in the country operating under a government permit.

Giochi del Titano offers:
  • European roulette, blackjack, poker and Punto Banco;
  • more than 200 slot machines;
  • VIP room for private games;
  • poker tournaments and regular cultural events.

The casino attracts players from Italy, Switzerland and Slovenia, due to its soft taxation and high level of service.


Online gambling

At the moment, San Marino does not have a licensed online gambling system.

Local operators are not allowed to provide online games, and the laws do not provide for licensing internet casinos or betting platforms.

However, residents of the country freely use international platforms licensed in Malta, Curacao or Gibraltar.

Popular foreign brands among players:
  • Betsson, LeoVegas, Unibet, Stake, Casumo, PlayOJO, PokerStars.

In 2023, the San Marino government began discussing a draft law that would create a national licensing system for online gambling, similar to the Italian AAMS.

It is planned to introduce a tax rate of 18-20% of GGR and mandatory Responsible Gaming measures.


Taxation

Gambling in San Marino is subject to moderate taxes, making the country attractive to investors.

Type of activityTax rate
Casino and ground games25% of gross profit (GGR)
Lotteries and bingo15%
Online gambling (in perspective)18-20% planned
Corporate tax17%

Casino Giochi del Titano annually transfers about €2-3 million in taxes to the budget, which is noticeable for the economy of the microstate.


Economic importance

Gambling plays an important role in San Marino tourism.

According to the Ministry of Economy, up to 8% of the country's budget is formed by gambling and entertainment services.

Industry impact:
  • tourism and hospitality development;
  • job creation (about 300 people are employed in casinos and services);
  • cooperation with Italian tour operators;
  • hosting international poker and bridge tournaments.

Thus, the casino became not only a source of income, but also an element of the national image - a "legal island of entertainment" among traditional Italy.


Responsible play and control

The casino is controlled by the Ufficio di Controllo Finanziario (UCF), a division of the Ministry of Finance of San Marino.

It is responsible for auditing, preventing money laundering and combating gambling addiction.

Responsible Gaming's measures include:
  • age limit (18 +);
  • identification of all visitors;
  • betting limits;
  • collaboration with addiction treatment programs;
  • annual independent audit.

Development prospects

Despite the limited market, San Marino is considering entering the digital gambling sector.

Key areas of development:

1. Creation of a national license for online operators;

2. Implementation of Responsible Gaming system in digital format;

3. Attracting international investors and software developers;

4. Formation of legal framework for esports and fantasy games.

With competent implementation, the country can become the new mini-hub iGaming in Southern Europe, following the example of Malta and Gibraltar.


San Marino is a small but ambitious state where gambling is partially legalized.

The country combines the traditional Giochi del Titano casino format with a cautious but forward-looking online gambling policy.

So far, there are no online casinos of their own, but the government is actively working to create a transparent licensing system, which in the future could turn San Marino into a new point of attraction for iGaming companies in Southern Europe.

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