Czech Republic Market Report
go to the municipalities according to the number of inhabitants. Representatives of some cities and municipalities have pre-
viously stated that lower income from gambling will have a negative impact on their budget. For example, Aš na Chebsko has to save more on planned investments this year and the city will lose almost CZK 70 million. Karlovy Vary a spa city in the Karlovy Vary region also an-
nounced lower income from gambling revenues, but the budget there, on the other hand, will be compensated by a higher property tax. Te cities of Most and Teplice in the Ústí nad Labem Region are also expecting a decrease in income from gambling. Chvalovice, a municipality and village in the South Moravian Region, expects CZK 154 million of the original CZK 348 million in gambling revenue. Te town of Mikulov expects CZK 34 million instead of the previous CZK 68 million.
CHANGES TO THE GAMBLING ACT An amendment to the Gambling and Lottery Act has been in force since January 2024 which amends certain laws in connection with the consolidation of public budgets, which revised several provisions of the act. Much of the emphasis is on player protection measures. However it also expanded the gambling offer to include live online casinos. In addition internet gambling is now considered to be operated in the Czech Republic if it is available and allows foreign participation. In June 2023, the Supreme Audit Office (SAO) reviewed the
effectiveness of gambling tax administration and regulation in the Czech Republic from 2017 to 2021. During this period, total bets reached CZK 1.80 billion while tax collections increased by 24 per cent to CZK 50.5 billion, despite a 119 per cent rise in accepted bets. Te Ministry of Finance was criticized for inadequate information
systems, which hindered oversight and led to insufficient action against illegal operators. Te SAO argued that the effectiveness of supervision in the area of unauthorized games online was reduced by the ambiguous wording of the law, which defines as a sign of illegality "targeting or targeting persons who reside in the territory of the Czech Republic". Te audit revealed that illegal internet gambling sites took over a year to be blacklisted,
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with an average delay of 119 to 368 days, allowing continued unauthorised operations. Te review found 794 illegal operators—15 times more than those licensed—while inspections focused more on brick-and- mortar establishments, with only 80 inspections of online operators between 2020 and 2021. Ambiguous legal definitions complicated the assessment of online gambling legality, further delaying enforcement the SAO found. Te SAO recommended clarifying the legal criteria for unauthorised online games to improve bettor protection and expedite the blocking of unlawful websites. In the first months of 2023, the Ministry of Finance finalised
the draft amendment to the Gambling Act. Te aim of the amendment was to ensure stricter regulation and suppression of illegal gambling as well as greater protection of gamblers themselves. With the amendment in 2024 the definition of online gambling now encompasses all instances where a game is accessible within Czech territory, regardless of its intended audience. Tis expansion allows regulators to investigate and take action against a wider range of online services that may be operating illegally as gambling activities, thereby increasing the scope for imposing sanctions.
TAXATION Taxes were also covered in the new amendment. Sports betting tax were increased from 23 per cent to 30 per cent of GGR. Slot tax remains at 25 per cent of GGR. Since this year, the taxation of winnings from gambling games has also been adjusted and the limit for tax exemption of winnings has been reduced from one million crowns to 50,000 crowns. All winnings above this amount are taxed at an additional 15 per cent. Live dealer games Te amendment to the law also introduces live dealer games.
Te new regulation states that online live games against a dealer will not be operated against a software-based gaming system of the operator, but rather against a live dealer whose broadcast is transmitted from a physical studio.
In the first months of 2023, the Ministry of Finance finalised the draft amendment to the Gambling Act. Te aim of the amendment was to ensure stricter regulation and suppression of illegal
gambling as well as greater protection of gamblers themselves.
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