AUF excluded from VAT distribution for sports betting
OFI will begin collecting 45 percent of the funds from January 2027, with the remainder divided among the Olympic Committee, the Secretariat of Sport, and scholarships.
Uruguay lists 36 gaming venues in the iGaming.bet B2B directory, across 27 cities. Cities with the highest concentration of venues: Montevideo (8), Punta del Este (3), Artigas (1), Atlántida (1), Carmelo (1).
Among the most popular casinos in Uruguay are: Sala Casino Paysandú (Paysandú), Enjoy Punta del Este Casino & Resort (Punta del Este), Casino de Rivera (Rivera), Sala Casino Artigas (Artigas), Sala Casino Sarandí (Sarandí Grande), Sala Casino Rocha (Rocha), Casino Atlántida (Atlántida), Sala Casino Chuy (Chuy), Sala Casino Atlántico (Montevideo), Sala Casino Nuevo Centro (Montevideo).
Uruguay built one of the world most original gaming management models: a mixed system where the national State directly operates 35 gaming establishments through the Directorate General of Casinos of the Ministry of Economy and Finance, while the private sector manages the largest casinos under concessions or their own authorizations. The Directorate General of Casinos was created in 1928 during the José Batlle y Ordóñez presidency, within the Batllista entrepreneurial State model that also created the Republic Bank and public energy and telecommunications companies. Since its founding, Uruguayan State casinos contribute more than 100 million dollars annually to the national budget, being one of South America most profitable state casino models.
Gaming regulation in Uruguay is divided into two main legal regimes. Decree-Law 14,916 of 1979 regulates State casinos, operating under direct Executive Power authority. Larger private casinos operate under the Law 17,453 of 2002 regime and its regulatory decrees, with Directorate General of Casinos supervision as oversight body. Municipal casinos such as those in Atlántida and Carmelo operate under municipal concessions within the Municipal Code framework. Online gaming is regulated by Law 17,453 and Decree 138/016, which authorized online sports betting, making Uruguay one of South America first countries to regulate digital gaming with a specific legal framework.
The State network covers the entire territory: four complete casinos in Montevideo (Casino Victoria Plaza and Sala 18 de Julio), Punta del Este (Casino Nogaró) and Rivera, plus 31 slot halls covering departmental capitals including Tacuarembó, Melo, Durazno, Rocha, Fray Bentos, Mercedes, Minas, Artigas and Treinta y Tres, border cities like Chuy and Río Branco, and capital shopping malls including Géant, Montevideo Shopping, Nuevo Centro and Carrasco Costa Urbana. This coverage makes Uruguay the only South American country with state gaming presence in all of its administrative divisions.
In the private sector, Enjoy Casino Punta del Este, formerly known as Conrad Punta del Este Resort & Casino, is the country largest and the Southern Cone high-level gaming reference, with 500 slot machines and 75 gaming tables operating 24 hours. Inaugurated in 1997 as Uruguay first five-star hotel casino under the Conrad brand, it was acquired by the Enjoy group and operates today as the country largest-scale private gaming establishment. Sofitel Montevideo Casino Carrasco, integrated into the 1921 art deco Hotel Carrasco restored in 2013, is the country highest heritage-value casino. Mantra Resort Casino in La Barra and Hotel Casino Carmelo complete the high-end private offering. Punta del Este concentrates five gaming establishments for just 15,000 permanent residents, receiving up to 150,000 daily visitors in high season, being the country highest casino density per capita. Casino tourism has Argentina as its main source market, representing 60% of private sector revenue.
OFI will begin collecting 45 percent of the funds from January 2027, with the remainder divided among the Olympic Committee, the Secretariat of Sport, and scholarships.
The State Casino Workers' Union warned about the impact of online gambling on land-based casinos and demanded a seat at the table in the design of the regulatory framework.
AFUB states that the gaming sector employs around 500 workers whose duties extend beyond hospitality, and 250 temporary staff have already been laid off.
Resolution 188/2026 allocates this revenue to Lottery Agency No. 1 of the Montevideo banking sector.
AFAL-COFE suggests that if CONMEBOL's contracts conflict with Uruguayan law, the agreements should be adapted or an alternative venue considered.
The Usina survey indicates that daily gambling is almost non-existent in Montevideo but reaches 11% in the rest of the country.
Ignacio Alonso raised the concern at a meeting with Yamandú Orsi and Alejandro Domínguez ahead of the November 28 final.
The General Directorate of Casinos projects monthly earnings of UYU 10 million next year after reducing the number of slot machines.
The Municipality agreed to the incentivized departure of 35 of the casino's 44 employees, which as of September 1st, transferred to the purview of the Ministry of Economy.
The draft bill sets out who may hold a licence, how players get identified and what obligations platforms take on.