Online bingo in San Marino exists in a unique regulatory situation where the country does not issue licenses for online gambling despite having a legal framework for land-based operations (1). The Ente di Stato dei Giochi (ESG), established in 2007, serves as the main regulatory authority for gambling activities in San Marino, operating under Law No. 67/2000 and Law No. 143/2006 (2). These laws permit almost all types of gambling and set the general basis for regulation, control, and tax policy in gaming (2). However, San Marino has expressed scant interest in implementing an online gambling licensing regime due to its small population of fewer than 50,000 residents (2).
The government recognizes its position as a small country and allows residents to access international online gambling sites, including bingo platforms, without legal consequences (2). San Marino does not provide direct player protections for online gambling since there is no domestic infrastructure or licensing system in place (2). There are no laws making it illegal for players to participate in foreign-based online gambling sites, and the governmental position is lenient regarding international operators (2). This pragmatic approach allows both the government and operators to avoid regulatory complexities while serving players' interests through access to reputable international platforms (2).
"Given the size, there is little interest in attracting operators or software companies without adopting a model that resembles Malta or the Isle of Man with low tax rates and encouraging global operations."
All gambling activities in San Marino fall under a 12% tax, though this applies primarily to land-based operations since online gambling remains unregulated (2). Law No. 67/2000 established the first comprehensive legal framework for regulation, supervision, and taxation of gambling activities including lotteries, betting, games of chance, and skill-based games (1). While land-based gambling operates successfully through the state-controlled Giochi del Titano casino, online gambling development remains severely limited with no licenses issued to operators (2). The authorities may eventually review this position and create a fully regulated online gambling market similar to other European jurisdictions (2).
Source:
https://www.igamingtoday.com/gambling-regulation-in-san-marino/
https://legalpilot.com/country/san-marino/
Last updated: 28-10-2025 Disclaimer: This article does not provide legal advice. If you need legal advice, please contact an attorney directly.
