Estonia’s Accidental Gambling Tax Removal: Insights from Karolina Ullman

14/01/2026

We’re pleased to share an insightful article from NEXT.io, a prominent platform in the global iGaming community. It covers an unusual situation in Estonia where taxes on games of chance and remote gaming were accidentally removed for 2026, sparking considerable political debate and industry discussion.

Karolina Ullman, our partner and valued gambling law expert at NJORD Law Firm Estonia, provides her perspective on this issue, highlighting the swift legislative action expected to correct the mistake.

For a deeper look into this topic, we invite you to read the full article by NEXT.io below:

Estonia’s accidental abolishment of its games of chance and remote gaming taxes are almost certain to be reversed very soon, according to a local legal expert.

First reported by local news outlet ERR, a “clerical error” has resulted in the Baltic country signing a 0% gambling tax on operators into law for 2026.

This came after the country’s planned phased reduction of the duty from 6% to 4% – designed to reduce by half a percentage point a year – apparently accidentally referred to “skill games” instead of “games of chance” in the text of the legislation.

While this has ignited a political furore domestically, operators are unlikely to see any benefit, with the Finance Committee’s chair telling the newspaper the error will be corrected within the month.

This sentiment was echoed by Karolina Ullman, Estonian legal expert and partner at NJORD Law Firm Estonia, who told NEXT.io the mistake will be reversed before February, potentially via inclusion in a separate a package of legislation due in the coming days.

She outlined the mistake had previously been identified and corrected in a prior draft of the bill, but had somehow again made its way into the final text.

She said: “Right now everyone is screaming at each other and blaming AI or blaming not using AI, but the reality is that Estonia is a very small country, and sometimes we’re criticised for being able to change legislation too quickly.

“And it is not going to take many days until this has been changed again.”

Ullman added that some operators have already indicated they will pay the tax voluntarily without any change in the law.

Commenting on the news, Kevin McGowen, Bombay Group CEO, said: “We believe strongly in respecting not just the letter of the law, but its intent. Acting responsibly, even when faced with uncertainty, is essential to building a sustainable gaming industry that regulators, partners, and communities can trust.”

The legal expert also said the issue hasn’t had much impact on the politics of gambling in the small Northern European country, which has emerged as one of the continent’s major offshore gaming hubs in recent years.

She continued: “It might have an effect on politics in Estonia, but not on the gambling politics – politicians are really upset with one another, but it’s not going to change the politics.

Full article by NEXT.io here