Estonian Tax and Customs Board

The Estonian Tax and Customs Board (EMTA) is the Estonian state authority that, besides collecting taxes, is also responsible for the gambling sector. EMTA issues gambling operating licences, supervises operators and keeps the register in which a player can place a gambling restriction on themselves.

What EMTA does in gambling

In Estonia gambling is regulated by the Gambling Act. Under it, only an operator holding an Estonian licence may offer remote gambling to Estonian players. EMTA's role falls broadly into three parts:

• Licences – EMTA processes licence applications and keeps a record of them. See also the term licence.
• Supervision – the authority checks whether the operator complies with the law, including the age limit and player protection requirements. Anti-money laundering requirements come from a separate act; see anti-money laundering.
• Player protection – through EMTA a player can set a gambling restriction that applies in all Estonian-licensed casinos.

More detailed and up-to-date information is on the authority's website emta.ee.

Why this matters for your withdrawal

A casino with an Estonian licence operates under Estonian law and is supervised by EMTA. For the player this means, among other things, that there is a local supervisory authority in case of a dispute and that the casino must follow clear rules on identity checks and the age limit. Gambling in Estonian casinos is allowed from the age of 21.

A licence does not in itself guarantee a fast withdrawal, but it provides a framework in which the casino must operate transparently. How we rate casinos by withdrawal speed is described on the methodology page. Estonian-licensed casinos are collected in a separate list.

Casinos without an Estonian licence may not offer their service to Estonian players, and their websites may be blocked in Estonia. If you play at such a site, you cannot count on EMTA's help in a dispute, and the taxation of winnings may also be different. It is therefore worth checking before opening an account whether the operator holds an Estonian licence – you can do this using information published by EMTA or the licence details in the footer of the casino's website.

EMTA and taxation of winnings

EMTA is also the authority that explains when casino winnings are taxable. As a general rule, winnings from an operator licensed in Estonia or another European Economic Area country are not taxable income for the player, but winnings from an operator outside the EEA may be. This is explained in more detail in the term taxation of winnings and the article are casino winnings taxable in Estonia. If in doubt, it is always worth asking EMTA directly.

Gambling restriction and help

If you feel that gambling is taking too much time or money, you can apply for a gambling restriction in EMTA's e-services. During the restriction, Estonian-licensed casinos will not let you into your account or accept bets. You will find more explanation in the term self-exclusion and in the article how a gambling restriction ends. Free advice is also available from the gambling addiction helpline 15410.ee and on the responsible gambling page.

Will EMTA solve my withdrawal problem?

EMTA does not settle private-law disputes between a customer and a casino the way a court does, but as a supervisory authority it may take an interest in possible breaches by the operator. Always contact the casino's customer support first and save all correspondence. If the casino holds an Estonian licence and no answer comes, a report to EMTA may be the next step. In your report, briefly describe what happened, when you requested the withdrawal and what answers you received, and attach screenshots.