Fees and other taxes

Key points
  • Law No. 18/2024, published on March 12, 2024, has fundamentally amended Law No. 155/2015 “On Gambling,” reverting sports betting exclusively to an online format and imposing much more restrictive licensing.
  • Since the end of 2018, most categories of gambling have been closed in Albania, and today only five-star hotel casinos and online sports betting operate in practice, the latter having been licensed since 2023.
  • The new law allows a maximum of 10 national licenses for online sports betting, with a minimum licensing fee of 400,000,000 lek and financial and experience requirements well above those of a typical business.
  • The old categories and fees established by the 2015 law no longer reflect today's reality, so any specific interest in this field must be verified directly with the state authority responsible for licensing.
Updated October 18, 2026. Published June 8, 2019. The original 2019 content reflected only Law No. 155/2015. Since then, major changes have occurred: the partial closure of the sector in 2018, the limited reintroduction of online betting in 2023, and Law No. 18/2024. Summary of changes, PwC Albania

Law No. 18, dated March 12, 2024, has substantially amended Law No. 155, dated December 21, 2015, “On Gambling in the Republic of Albania.” This article was originally written in 2019 based on the original law, but since then the sector has gone through several different phases: partial closures, geographic restrictions, and now a new licensing framework for online sports betting.

From our daily work, we often see businesses that still find online the old list of gambling categories and fees, originally published by the General Directorate of Taxes under the 2015 law, and believe that it reflects the current situation. In fact, since the end of 2018 most of these categories have been effectively closed, and the legal framework was radically changed in 2024.

Read also: National taxes in Albania.

How the gambling sector has changed

The end of 2018 and the current situation

At the end of 2018, the government closed electronic casinos, physical sports betting venues, track racing betting, bingo halls, and remote electronic games. The only exception was casinos located in five-star hotels, which have continued to operate. In 2020, a special zone was designated in Tirana where casino activity is permitted, and today several casinos licensed under this category operate in the capital and along the coast.

The return of bets, online only

In June 2023, sports betting was reintroduced, but only in an online format and through specially licensed entities. Law No. 18/2024 formalized this return, explicitly repealing the ban imposed in 2019 on online sports betting activity, but at the same time limiting it to a maximum of 10 licenses nationwide, awarded through a competition by the Licensing Commission, under the authority of the state gambling authority.

New licensing conditions

According to the new law, the minimum license fee for online sports betting is 400,000,000 lek, payable in installments over the 10-year license term. The applying company must be a joint-stock company registered in Albania, with a minimum capital of 40,000,000 lek, and at least three years of experience in at least three EU or OECD countries, and a turnover of at least 2,000,000,000 lek from gambling in the last financial year. Financial guarantees are also required to protect players' winnings. These conditions remove this activity from the field of small and medium-sized enterprises that we normally serve.

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Why it Matters

Don't rely on outdated information.

The most common mistake we encounter is the belief that the licensing categories and fees published since 2019 are still in effect. A business planning to enter this sector based on the old fee list risks making decisions on entirely false premises, because today's reality is much more restricted and regulated than originally described.

How we handle this with our clients

This field requires specialized licensing expertise that goes beyond standard accounting and tax advisory services. When a client expresses interest in entering this sector, we guide them to obtain a preliminary verification of the current conditions from the relevant state authority before taking any concrete steps.

Frequently asked questions

Can I open a physical betting shop today?

No. Sports betting is currently only allowed online, through a limited number of national licenses. Physical betting halls, as well as bingo and remote electronic games, have remained closed since the end of 2018.

Are casinos still operating?

Yes, but only as the “casinos located in five-star hotels” category, and only within the area designated in Tirana since 2020. This is the only casino category that has been operating continuously since the 2018 shutdown.

Where are the current licensing requirements verified?

The full terms and deadlines for applying for new online sports betting licenses are determined by Council of Ministers' decisions in implementation of Law No. 18/2024. For any specific inquiries, we recommend verifying with the state gambling licensing authority, as procedures and deadlines may vary.

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About the author

Andi Haxhillari is an economist and the founder of AlProfit Consult, an accounting, tax advisory, and financial management firm in Tirana, established in 2015. He holds the professional title of Certified Accountant, certificate no. 359, issued by the Certification Authority of the Ministry of Finance on July 4, 2012. He graduated with a Master's degree in Accounting and as a General Economist from the Faculty of Economics at the University of Tirana. For more than ten years, he has worked as an external economist for small and medium-sized businesses in Albania.

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