2025 iGaming Compliance in France: Taxes, Licensing, and the Road to Legal Online Casinos

Table of Contents

• Introduction
• Historical Context
• Regulatory Bodies
• Recent Regulatory Updates
• Timeline of Key Changes
• Taxation Framework
• Implications for Players
• Implications for Operators
• Black Market Overview
• Conclusion

Introduction

France’s iGaming sector in 2025 stands at a pivotal juncture. With evolving regulations, tax reforms, and a growing black market, stakeholders must navigate a complex landscape. This case study delves into the intricacies of France’s online gambling regulations, offering insights for industry professionals and conscientious players.

Historical Context

France’s journey with online gambling has been marked by caution. The French Gambling Act of 2010 legalized online sports betting, horse racing, and poker, but notably excluded online casino games. This exclusion aimed to protect consumers from potential harms associated with casino gaming.

Regulatory Bodies

The Autorité Nationale des Jeux (ANJ) serves as France’s primary regulatory authority for gambling. Established in 2020, the ANJ oversees licensing, ensures compliance, and combats illegal gambling activities. It operates independently, ensuring transparency and integrity in the sector.

Recent Regulatory Updates

In 2025, France is considering legalizing online casino games, a significant shift from its longstanding prohibition. This move aims to:

• Combat the black market: Estimates suggest the illegal online casino market generates between €748 million and €1.5 billion annually.
• Increase tax revenues: Legalization could potentially add up to €1 billion in annual tax income.

However, the proposal faces opposition from land-based casino operators concerned about revenue loss and job cuts.

Timeline of Key Changes

• 2010: Legalization of online sports betting, horse racing, and poker.
• 2020: Establishment of the ANJ.
• 2023: ANJ reports significant black market activity.
• 2024: Government proposes online casino legalization; faces opposition.
• 2025: Ongoing debates and consultations regarding online casino regulations.

Taxation Framework

France’s gambling tax structure is undergoing significant changes:

• Online sports betting: Tax rate increased from 10.6% to 15% of Gross Gaming Revenue (GGR).
• Online poker: Transitioned from a 0.2% stake tax to a 10% GGR tax.
• Advertising expenditure: A new 15% tax introduced on gambling advertising and promotional expenses.

These reforms aim to bolster public finances but have raised concerns among operators about profitability and market competitiveness.

Implications for Players

Players must be vigilant to ensure a safe and compliant gambling experience:

• Licensed Operators: Verify operator legitimacy through the ANJ’s official website.
• Deposit Limits: Operators are mandated to set deposit limits to promote responsible gambling.
• KYC Procedures: Strict Know Your Customer protocols are in place to prevent fraud and underage gambling.
• Game Restrictions: Certain high-risk games may have limitations to protect vulnerable players.
• Bonuses: Promotional offers are regulated to prevent misleading advertising and excessive gambling.

Implications for Operators

Operators face a stringent regulatory environment:

• Licensing Fees: Substantial fees are required to obtain and maintain licenses.
  • Application fees generally range between €5,000 and €10,000, depending on the specific gambling activity.
  • Annual license maintenance fee varies between €20,000 and over €100,000, scaled according to gross gaming revenue and market share.
  • Licenses are typically valid for five years.
• Compliance Obligations: Regular audits, responsible gambling measures, and data protection protocols are mandatory.
• Advertising Restrictions: Marketing campaigns must adhere to strict guidelines, avoiding targeting minors or vulnerable individuals.
• Penalties: Non-compliance can result in hefty fines, license revocation, and legal action.

Black Market Overview

The black market poses significant challenges:

• Size and Impact: An estimated 3 million French players engage with illegal gambling sites monthly.
• Risks for Players: Lack of regulatory oversight exposes players to fraud, unfair practices, and lack of recourse.
• Government Countermeasures: The ANJ has enhanced its capabilities to block illegal websites and collaborate with tech companies to curb unauthorized gambling activities.

Conclusion

France’s iGaming landscape in 2025 is characterized by regulatory evolution, fiscal reforms, and efforts to combat illegal gambling. While the potential legalization of online casinos offers opportunities for growth and increased tax revenues, it also necessitates careful consideration of stakeholder concerns and robust regulatory frameworks to ensure a balanced and secure gambling environment.