date 22 June 2026 reading time 14 min views 103 views

The iGaming industry continued to evolve rapidly in the second quarter of 2026, with regulators across key jurisdictions tightening fiscal policies, restructuring licensing frameworks, and accelerating enforcement against unlicensed operators. While some markets focused on long-term structural reform, others introduced immediate financial pressure through taxation and compliance expansion. 

Across Europe, Latin America, Asia, and offshore jurisdictions, Q2 2026 marked a clear continuation of a global trend: higher taxation, stronger enforcement, and stricter operational control over licensed operators. 

To help industry participants navigate these developments, we have prepared an overview of the most significant regulatory changes of Q2 2026, along with insights into what they mean for operators, suppliers, and investors. 

See the previous overview Global Gaming Regulation Review: Key Legal Changes in Q1 2026

United Kingdom: Gambling Duty Reform and Structural Tax Increase

UK flag. Illustration for the iGaming laws review.

In April 2026, the United Kingdom implemented one of the most significant fiscal changes in its modern iGaming framework, introducing a major overhaul of gambling taxation. 

The most impactful change is the increase of Remote Gaming Duty to 40%, representing a substantial rise in the tax burden for online operators compared to previous levels. The reform is part of a broader restructuring of gambling duties aimed at aligning taxation with harm-prevention funding and regulatory costs. 

At the same time, a new Gambling Levy framework continues to expand, introducing additional contributions from operators to fund research, treatment, and prevention of gambling-related harm. In some cases, additional levy components are structured as a percentage of Gross Gambling Yield. 

Alongside taxation changes, the UK continues to enforce stricter consumer protection rules, including: 

  • enhanced affordability and vulnerability checks, 
  • tighter onboarding controls for new players, 
  • stricter oversight of marketing and affiliate activity, 
  • continued enforcement actions published by the Gambling Commission. 

These measures reinforce a broader shift toward high-compliance, high-cost market entry in the UK. 

What can operators expect: 

  • significantly higher tax exposure, 
  • increased operational cost per customer, 
  • stricter affordability-driven UX flows, 
  • and continued enforcement pressure on AML and marketing compliance. 

The UK remains one of the most mature markets globally, but also one of the most expensive to operate in. 

Brazil: SPA’s 2026-2027 Regulatory Agenda and Market Consolidation

Brazil flag. Illustration form the iGaming laws review.

Brazil continued to develop its regulated online betting market in Q2 2026, building on the framework established under Law No. 14,790/2023 and supervised by the Secretariat of Prizes and Betting (SPA/MF). 

In Q2 2026, SPA formally advanced its 2026-2027 regulatory roadmap, focusing on: 

  • strengthening enforcement against unlicensed operators, 
  • refining licensing and renewal procedures, 
  • improving AML monitoring and financial reporting obligations, 
  • expanding player protection and responsible gaming systems. 

Regulators have emphasized that the next phase of Brazil’s market development is not expansion of access, but consolidation and enforcement maturity. 

Authorities continue to: 

  • block unauthorized domains, 
  • monitor payment flows more aggressively, 
  • enforce local incorporation and compliance requirements, 
  • and audit licensed operators more frequently. 

Brazil is shifting from market entry phase to market competition phase, where success depends on: 

  • localization quality, 
  • payment performance, 
  • CRM efficiency under compliance constraints, 
  • and strong regulatory alignment. 

India: Post-Ban Market Realignment and Enforcement Phase 

India flag. Illustration for the iGaming laws review.

Q2 2026 marked the first full operational quarter following India’s implementation of the Promotion & Regulation of Online Gaming Act, 2025, which introduced a nationwide ban on real-money online gaming. 

During Q2 2026, the focus shifted from legislative adoption to enforcement: 

  • payment channels connected to real-money gaming were increasingly restricted, 
  • platforms exited the market or pivoted to free-to-play models, 
  • advertising and affiliate networks faced takedown pressure, 
  • and app store enforcement strengthened across major platforms. 

The ban effectively removed one of the world’s largest real-money gaming ecosystems from regulated and semi-regulated access. As a result: 

  • user migration to unlicensed/offshore platforms increased, 
  • local operators accelerated pivot strategies, 
  • and compliance risk expanded for payment providers and intermediaries. 

Operators can now expect Indian market to be: 

  • a closed real-money market, 
  • a high-risk jurisdiction for indirect exposure, 
  • and a key enforcement focus for payment and advertising controls. 

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    Curaçao: Continued Implementation of the LOK Framework 

    Curacao flag. Illustration for the iGaming laws review.

    Curaçao continued its transition toward the Landsverordening op de Kansspelen (LOK) regulatory model throughout Q2 2026. 

    The Curaçao Gaming Authority (CGA) continued implementing: 

    • stricter licensing supervision, 
    • enhanced AML and KYC obligations, 
    • clearer technical certification requirements, 
    • and stronger oversight of B2C and B2B license holders. 

    The market is now fully moving away from the historical sub-licensing model toward direct regulatory accountability. 

    Operators report increased: 

    • documentation requirements, 
    • compliance audit frequency, 
    • and expectations around corporate transparency and governance. 

    Curaçao remains a flexible jurisdiction, but: 

    • it is no longer a low-compliance offshore solution, 
    • operational costs and expectations are steadily increasing, 
    • and regulatory scrutiny continues to intensify. 

    United States: Enforcement Expansion and Slow Legalization Progress 

    US flag. Illustration for the iGaming laws review.

    The U.S. continued its dual-track evolution in Q2 2026, balancing state-level legalization efforts with intensified enforcement against offshore operators (for example: Michigan Gaming Control Board enforcement actions). 

    State regulators continued coordinated action: 

    • cease-and-desist orders against unlicensed operators, 
    • increased scrutiny of payment processors and affiliate networks, 
    • and stronger cooperation between state attorneys general and federal agencies. 

    A growing regulatory discussion emerged around prediction markets and event-based contracts, where federal derivatives frameworks coexist with state-level gambling enforcement. Platforms operating in this space continue to face fragmented legal treatment depending on jurisdiction. 

    While several states continue exploring iGaming legalization frameworks (for example: Illinois Gaming Board), progress remains incremental due to: 

    • land-based casino opposition, 
    • political sensitivity around gambling expansion, 
    • and concerns about tax cannibalization. 

    The U.S. remains: 

    • highly fragmented, 
    • enforcement-heavy at state level, 
    • and slow-moving in terms of nationwide legalization. 

    Finland: Transition Toward a Licensed Market Structure 

    Finland flag. Illustration for the iGaming laws review.

    Q2 2026 marked an important preparatory phase in Finland’s transition away from its long-standing gambling monopoly system. 

    Finland continued preparing for a full licensing regime expected to open in 2027, with Q2 2026 developments focusing on: 

    • draft licensing frameworks for online casino and sports betting, 
    • regulatory design for deposit limits and self-exclusion systems, 
    • and preparation of tax structures for incoming licensed operators. 

    The transition signals the end of one of Europe’s last monopoly-driven online gambling markets, replacing it with a controlled multi-license system. 

    For operators, Finland represents: 

    • a future high-value regulated entry point, 
    • a compliance-heavy but stable EU jurisdiction, 
    • and a competitive licensing environment once opened. 

    European Union

    PSD3 / PSR and Payments Regulation 

    Q2 2026 saw continued regulatory alignment around PSD3 and the Payment Services Regulation (PSR), impacting: 

    • fraud liability rules, 
    • open banking integration, 
    • and stronger authentication requirements for payment flows. 

    For iGaming operators, this increases compliance requirements for PSP integrations and transaction monitoring. 

    EU / AMLA — Strengthened AML Oversight 

    The rollout of the EU Anti-Money Laundering Authority (AMLA) framework continued to shape gambling compliance expectations, with increased focus on: 

    • cross-border financial monitoring, 
    • beneficial ownership transparency, 
    • and harmonized AML enforcement standards. 

    Spain — Prediction Markets and Regulatory Boundaries 

    Spain and broader EU jurisdictions continued reviewing prediction markets and event-based platforms, taking into account the current legislation, with regulators increasingly classifying such products as gambling in cases where financial risk is involved. 

    This creates ongoing legal uncertainty for hybrid financial-gambling platforms operating across Europe. 

    Conclusion: A Quarter Defined by Tax Pressure and Enforcement Maturity 

    Q2 2026 reinforced a clear global regulatory trajectory: higher taxation, stronger enforcement, and deeper integration of compliance into product design. 

    The United Kingdom significantly increased fiscal pressure on operators, Brazil moved deeper into structured market enforcement, India completed one of the most aggressive bans in global iGaming history, and Curaçao continued its transformation into a fully regulated offshore jurisdiction. 

    At the same time, the United States and Europe demonstrated continued regulatory fragmentation, while Finland prepared to join the growing list of newly licensed European markets. 

    For iGaming businesses, the message from Q2 2026 is clear: market access is no longer the primary challenge — sustainable compliance at scale is. 

    Operators that adapt early to taxation pressure, regulatory fragmentation, and enforcement-heavy environments will be best positioned for long-term stability in an increasingly structured global industry.

    Dmitry Smirnov

    Article by Dmitry

    Dmitry Smirnov

    Senior Lawyer at EvenBet Gaming