Irish gambling law in 2026: the GRAI, the 2024 Act and what is in force

The timeline

An Act in Ireland does not take effect just because it is signed. The minister brings sections into operation with commencement orders, one statutory instrument at a time. That is why "the 2024 Act bans X" and "X is banned" are two different statements, and why this page tracks commencement, not the text of the Act.

Commenced and not yet commenced

The government statement reported by SBC News on 9.11.2026 said the advertising provisions apply primarily to GRAI licensees, that work with the Office of the Attorney General is ongoing, and that it is "not possible at this juncture" to give a timeline.

What this means when you place a bet

Before you can bet

Any remote bookmaker licensed by GRAI must check who you are and how old you are before you can register, typically with photo ID and proof of address (citizensinformation.ie, edited 17.07.2026). Expect to upload documents at sign-up rather than at your first withdrawal. If a site lets you bet first and asks questions later, check whether it is on the register at all.

Paying in

A credit card will be refused. Debit cards and other methods are a matter for each operator. You must be offered the option to set limits on remote gambling; use it before your first deposit, not after a bad evening.

Offers

Free bets and sign-up offers are still legal because the inducement ban has not commenced. The Act's ban covers inducements such as free bets offered to entice gambling; how it will apply depends on commencement. Until then, read the terms, especially minimum odds, expiry and whether the free bet stake is returned.

Who you are betting with

The test is one search on grai.ie/register. Our licensed bookmakers hub shows how to read a row and what RB, RBI and IPB mean. Betting exchanges hold the RBI licence; see our exchanges hub.

Do you pay tax on winnings in Ireland?

No, not on ordinary betting winnings. Section 613 of the Taxes Consolidation Act 1997 says winnings from betting (including pool betting), lotteries, sweepstakes and games with prizes are not chargeable gains, and Revenue lists betting and lottery wins among the gains exempt from Capital Gains Tax.

The tax is paid at the other end, by the bookmaker. Revenue's betting duty table (published 02.11.2026) gives these rates:

One practical point from an older Irish Times report (21.06.2008): if you ever need to explain a large sum as betting winnings, Revenue may ask for evidence. Keep your account statements. The same report notes that betting losses cannot be written off against tax. For anything beyond ordinary punting, ask Revenue or a tax adviser; we are neither.

Self-exclusion: where it stands

The Act provides for a National Gambling Exclusion Register, a single list that would let you exclude yourself from every licensee at once. As of 11.11.2026 it has not been commenced, so there is no national self-exclusion scheme to sign up to yet.

What you can do today: set limits with each operator (the option to set limits has been required since 05.02.2026), and use the operator's own account closure or time-out tools where offered. If you need to talk to someone, the GRAI help page lists the Gambling Awareness Trust national helpline, 1800 936 725, 24 hours, and Gamblers Anonymous Ireland in Dublin, 01 872 1133. More numbers are on our safer gambling page.

Read it yourself

Every date on this page comes from a document you can open. The ones worth bookmarking:

• The Act and its commencement orders on the Irish Statute Book (S.I. No. 31/2026 is the February 2026 order).
• The GRAI register at grai.ie/register, which shows each licence, its holder and its dates.
• Citizens Information's page on the law on gambling, which is written for the public and was last edited on 17.07.2026 when we read it.
• Revenue's betting duty rates page, published 02.11.2026.

Commentary from law firms and trade press is useful for context, but check the date of any commentary against the commencement orders.

What GRAI does not cover

• The National Lottery. Not regulated by GRAI; it remains under the National Lottery Act 2013.
• Online casinos. No GRAI gaming licence exists yet. See online casinos in Ireland.