Regulated. Local licensing in designated gambling areas in the country.

The designated gambling zones are: 

• Açores.
• Algarve.
• Espinho.
• Estoril.
• Figueira da Foz.
• Funchal.
• Porto Santo.
• Póvoa de Varzim.
• Troia.
• Vidago-Pedras Salgadas. 

(Article 3(1); 3(2), Decree-Law No. 422/89).

A list of regulated games can be found under Article 4 of Decree-Law No. 422/89 and under the “Regulated Games” section on the regulator’s website.

• These include:
  
  Games banked on single or double benches:
  • Baccarat punto e banca.
  • French banca.
  • Boule.
  • Cussec.
  • Écarté banca.
  • French roulette and American roulette with one zero.
• Games banked on single tables:
  • Black jack/21.
  • Chukluck.
  • Thirty-forty.
• Double-banked games:
  • Limited-bank baccarat.
  • Craps.
• Banked game:
  • Keno.
• Non-banked games:
  • Chemin de fer baccarat.
  • Open-bank baccarat.
  • Écarté.
  • Bingo.
• Games on machines paying prizes directly in tokens or coins.
• Games on machines that, without directly paying prizes in tokens or coins, develop themes specific to games of chance or fortune or present scores that depend exclusively or fundamentally on luck.

(Article 4(1)(a-g) of Decree-Law No. 422/89)

A holder of a games of chance (casino games) licence may also request authorisation to operate new types of games from the gambling regulator (SRIJ) in addition to those mentioned above.

(Article 12(2), Annex I, Decree-Law No. 66/2015).

Exploration of games of chance is reserved to the state, which may grant a right by way of a concession to a limited liability company or equivalent for these games to be conducted in casinos. There is no mention in the legislation of there being a limit to the number of concessionaires available. (Article 9, Decree-Law No. 422/89).

Games of chance can only be operated in casinos in the designated gaming areas and, subject to ministerial authorisations, in ships, aircraft, bingo halls and in halls reserved for major tourist events (Articles 3(1)-(3); 6, Decree-Law No. 422/89).

Bingo can be conducted within casinos or within private game rooms (Article 3(4), Decree-Law No. 422/89).

Article 10 of Decree-Law No. 422/89 states licences (concessions) should be granted through a public tender process or as per the regulator’s website through a contest limited by prior qualification. A public tender process must be announced through a decree and the decree must contain information such as indicated in Article 11.

Under Article 17(1)-(3) of Decree-Law No. 422/89, the following requirements must be met:

• Operators' share capital value cannot be less than 30 percent of the total net assets of the company. This threshold will increase to 40 percent after the sixth year of having signed the concession agreement.
• At least 60 percent of the company's share capital must be represented by shares that enable the issuer, at any time, to know the identity of their holders. The acquisition of shares that represent 10 percent or more of the share capital that directly or indirectly alters the shareholder control of the licensed requires the authorisation of the member of the government responsible for the area of tourism.

In some circumstances, operators may be allowed to transfer their licence to third parties. In that case, operators must obtain authorisation from the government. (Article 15(1), Decree-Law No. 422/89). 

To the best of Vixio’s knowledge, the length of term of each casino licence is not made public, although it will be specified in the concession contract. (Article 11(4)(a) of Decree-Law No. 422/89).

Costs

Article 11(4)(e)of Decree-Law No. 422/89 states that procedural documents for a concession contract will be approved by a member of the government responsible for the tourism area and the procedural documents must define: “The minimum financial and/or non-pecuniary compensation due as consideration for the concession of the operation of games of chance, as well as the method of payment thereof.” 

Casino taxes are based on concession agreements with the government (Article 90, Decree-Law No. 422/89) and are also subject to a special gambling tax, for the offering of casino games in terms of Article 84(1) of Decree-Law No. 422/89.

The special gambling tax will be paid and charged pursuant to the provisions set out in Articles 84-87 of Decree-Law No. 422/89.

Tax rate and base for table games

Article 85 of Decree-Law No. 422/89 states that the tax on table games will be paid in two instalments, calculated in two parts. The tax rate varies according to the geographical location of the casino:

The first part is calculated on the basis of the initial share capital of the company at the following rates:

• Simple/single table games:
  • Estoril — 0.75 percent.
  • Funchal, Azores, Algarve, Troia, Vidago-Pedras Salgadas and Porto Santo — 0.1 percent in the first quinquennium, 0.15 percent in the second quinquennium, 0.2 percent in the third quinquennium, 0.25 percent in the fourth and fifth quinquennium and 0.55 percent in the other quinquennium;
  • Other areas — 0.55 percent.
• Double table games:
  • Estoril — 1.2 percent.
  • Funchal, Azores, Algarve, Troia, Vidago-Pedras Salgadas and Porto Santo — 0.15 percent in the first quinquennium, 0.25 percent in the second quinquennium, 0.3 percent in the third quinquennium, 0.35 percent in the fourth and fifth quinquennium and 0.9 percent in the other quinquennium.
  • Other areas — 0.9 percent.

The second part is calculated on the basis of the gross profits of the tables (regardless the type of table) at the following fixed rates: Funchal, Açores, Algarve, Troia, Vidago-Pedras Salgadas and Porto Santo — 10 percent in the first five years, 12.5 percent in the second five years, 15 percent in the third five years and 20 percent in the other five years. Other areas are at a fixed rate of 20 percent.

Establishing tax base for table games

Article 87(1)(A) of Decree-Law No. 422/89 explains how the taxable base for the special gambling tax should be established. This is set out for both table and non-table games as follows:

When the base is established on the initial share capital, this will mean the previous month’s share capital according to the company registers.

When the base is established on the gross profits of the tables, the base will be established by applying different percentages over the initial share capital, varying from single to double tables and each designated gambling area, as explained in Article 87. These rates are set out as follows:

• For single/simple tables:
  • Algarve — 10 percent.
  • Espinho — 21 percent.
  • Estoril — 21 percent.
  • Figueira da Foz — 21 percent.
  • Funchal — 3 percent.
  • Trojan — 1 percent.
  • Vidago-Pedras Salgadas — 1 percent.
  • Porto Santo — 1 percent.
  • Póvoa de Varzim — 21 percent.
  • Azores — 3 percent.
• For double tables:
  • Algarve — 15 percent.
  • Espinho — 35 percent.
  • Estoril — 35 percent.
  • Figueira da Foz — 35 percent.
  • Funchal — 4.5 percent.
  • Trojan — 2.5 percent.
  • Vidago-Pedras Salgadas — 2.5 percent.
  • Porto Santo — 2.5 percent.
  • Póvoa de Varzim — 35 percent.
  • Azores — 4.5 percent.

Tax rate and base for non-table games

According to Article 86 of Decree-Law No. 422/89, the special gambling tax for games that do not qualify as table games is calculated on the basis of the collected gambling revenues. The rates vary according to the geographical location of the casino and are set out in Article 86(1) as follows:

• Funchal, Azores, Algarve, Troia, Vidago-Pedras Salgadas and Porto Santo — 5 percent, 6 percent and 7.5 percent on the revenue collected from the points, respectively, for the first, second and third five-year periods, 10 percent in the fourth and fifth five-year periods and 20 percent in the other five-year periods.
• Other areas — 20 percent.

Establishing tax base for non-table games

Article 87(1)(B) of Decree-Law No. 422/89 states that for games that do not qualify as table games, the taxable base of the special gambling tax is to be established on games receipts. Games receipts must be registered in a special book provided by the SRIJ.

Regulated. Local licensing for online casino games (including online poker), online slot machine games, online fixed-odds sports betting and online horse race betting.

State-owned Santa Casa da Misericórdia de Lisboa (SCML) has a monopoly on online pari-mutuel sports betting and online lotteries.

Social Casino Gaming: Unregulated.To the best of Vixio’s knowledge, social casino gaming is not regulated in legislation.

Esports: Prohibited. Esports betting is explicitly prohibited in Portugal as the gambling regulator states on its website that only sports betting related to sports, competitions or events expressly authorised by the gambling regulator may be offered, and Esports betting is not on the authorised list.

Loot Boxes: Unregulated. To the best of Vixio’s knowledge, loot boxes are not regulated in legislation.

Sweepstakes: To the best of Vixio’s knowledge, sweepstakes are not regulated in legislation.