(short): Legality of offline casinos (Uruguay)

Legality of offline casinos (Uruguay)

1) Basic principle: casinos are the prerogative of the state

The legal framework for offline casinos in Uruguay is formed by Decree-Law No. 14. 335 (1974). Its article 20 explicitly states that the state exploits existing casinos and those halls that it deems necessary for tourist purposes and under state management.

Execution is entrusted to Dirección General de Casinos (DGC) - a unit of the Ministry of Economy and Finance (MEF) that manages its own halls, staff and contracts.

2) How private operators can work: concession mechanism

For tourist areas, the model allows concession to private operators - while the state remains the owner of the right to play and controls the conditions. The procedure is laid down in detail in Decree No. 588/975 (24. 07. 1975):

defined zones of interest for casinos (resort/balneological/thermal), where operation is allowed,
mandatory requirements for the concession recipient are established (financial/technical suitability, investment obligations, etc.).

Later, the government repeatedly referred to this Decree, clarifying the procedures and conditions for the "state casino" and their concessionaires.

Example of a valid concession: resort Enjoy Punta del Este (operator Baluma S.A.), license extended by the Ministry of Finance until 2036 (permission 2013, confirmation in industry publications 2024).

3) What exactly is "legal" offline

State DGC casinos and concession halls (including hotels and resorts) are legal subject to the terms of DL 14. 335, Decree 588/975 and issued MEF/DGC approvals.

The list of operating casinos (state and private/concession) regularly appears in industry catalogs and directories.

Online casinos are illegal without special permission: from 25. 09. 2017 remote online gambling is prohibited (Ley 19. 535, Art. 244) and advertising of illegal immigrants is prohibited (Decreto 366/017). This does not apply to offline, but an important contrast: "online - no, offline - according to the state model/concession."

4) Taxes and money: who pays what

The profits of the state's casinos are distributed according to the statutory scheme (including the share to departments through the Congress of Quartermasters), as confirmed by Ley 17 norms. 556 (2002) with reference to Decree 588/975.

Since August 2025, the administration of a special tax on rates in halls has been unified (0.75% of each rate - cash, chips, electronic funds); the tax is transferred by the operator to the DGI. The norm was enshrined by Decree No. 167/025 (MEF/Presidency); this is confirmed by official reports and consulting reviews.

5) Supervision and compliance

DGC as administrator of the "casino of the state" and curator of concessions monitors the compliance of the halls with the requirements for:

financial stability and investments (concession terms),
operational standards and staffing (DGC/MEF documents),
responsible game and AML practices (general regulatory framework, operator checks).

6) Market practice: Where it works for tourism and employment

Flagship - Punta del Este: a major resort hub with historical and modern casinos (Nogaró, Enjoy, etc.), where the concession model is combined with hotel and congress infrastructure. It is one of the largest employers in hospitality and entertainment.

7) Quick answers to common questions

Is it possible for a private trader to open a casino "on his own"? No, it isn't. Only as a concessionaire of the state within the framework of the procedures and zones specified by DL 14. 335 and Decree 588/975.

Are slot machines "on the block" legal without a DGC sign? No, it isn't. Outside the DGC/concession model, such machines are illegal and subject to suppression. (Market research also describes this problem.)

How is offline different from online? Offline casinos are legal under state model/concession; online - prohibited without special permission and its advertising is prosecuted.

In Uruguay, offline casinos are legal because they are a public prerogative exercised by Dirección General de Casinos directly or through concessions strictly under DL 14. 335 and Decree 588/975. The system is underpinned by fiscal discipline (profit sharing, 0.75% special tax on each rate) and DGC/MEF supervision. For business, this means: the only way is to compete for the concession and comply with the terms; for players - transparent and legal halls with state control.

Useful sources:

DL 14. 335 (Art. 20): The state operates casinos.
Decree 588/975: Zones, rules and requirements for concessions.
DGC (MEF): Institutional page and competencies.
Decree 167/025 (2025): 0.75% of each rate; tax administration.
Example of concession: Enjoy Punta del Este (Baluma S.A.), valid until 2036
Overview Legal/Market base (casino catalogs; research on state monopoly/illegal machines).