Tax is only one part of the changing operating environment. Companies are also adapting to Ireland’s new gambling licensing and enforcement framework, which has introduced new licensing, compliance and reporting requirements under the Gambling Regulatory Authority of Ireland.
The IBA argues that the full financial effect of the new regime is not yet clear. Operators face licensing fees, staff training requirements, new reporting systems and other compliance costs while the market transitions to the new framework.
Similar cost pressures are affecting operators in neighbouring markets, although the tax systems are different. Entain has recently linked a proposed workforce review to higher tax and operating costs in the UK, showing how taxation can influence broader cost-control decisions across large betting groups.
Ireland’s government has separately said it intends to legislate for a pool betting duty charge in Budget 2027 as the new licensing regime expands the number of businesses potentially able to offer pool betting. The design and rate of that duty remain subject to the budget process.
For operators, the central issue will therefore be whether Budget 2027 changes the main 2% betting duty in addition to the planned pool betting measure. Until the government publishes its final tax decisions, a broader increase remains a proposal under discussion rather than a confirmed policy.