Online Gaming in Serbia

Subsequent reforms have updated the tax and fee structure: under the 2020 Act and later changes, online betting is taxed at 15% of GGR and other online games at 10% of GGR, with increased minimum monthly operation fees (for example a EUR 10,000 minimum for online games other than betting), and license terms and capital requirements have been aligned with those for land-based operators rather than expressed as a flat monthly license cost.

Serbia's online gaming laws call on the Ministry of Internal Affairs and the Serbian Gaming Board to compile a blacklist of unlicensed operators while developing a central monitoring system to target unlicensed sites. In early 2012, Serbia's Gaming Board, in an attempt to prevent access to unlicensed sites, sent a directive to the major internet service providers demanding that they block 70 blacklisted online gambling sites.

More recently, draft and adopted amendments have strengthened enforcement tools by allowing inspectors to order blocking of foreign unlicensed sites at ISP and payment-provider level, including directions to banks and electronic money institutions to prevent gambling transactions.

Amendments adopted in late 2024 and effective from 6 January 2025 further modernize the regime by defining concepts such as “jackpot”, “bonus”, “multi-slot machine”, “tournament”, “player verification” and “self-exclusion”, tightening controls on large cash transactions, and imposing more detailed record-keeping obligations for electronic payments and bonuses. In early 2026, specific jackpot regulations were introduced to clarify that only licensed operators may offer jackpots and that prior approval from the Games of Chance Administration is required, reinforcing oversight of both land-based and online jackpot systems.

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