Uruguayan Casino and Card Room Gaming

Uruguay's casino industry operates under a mixed private-public system that dates back to 1995. Under this scheme, private operators are allowed to set up casinos, but day-to-day operations are run by the government in return for a percentage of casino profits. There are also casinos and slot halls that are completely state-run.

Some of the government-run casinos consistently operate at a loss, which has prompted the government to expand the number of casinos under the mixed system and to begin looking into eliminating state-run casinos altogether.

In January 2018, a new bill taxing slots and other gaming machines went into effect. The tax is set at 0.75% of the amount wagered and does not apply to winnings. In addition, net winnings over USD 372 from bets placed on horse racing are taxed at 12%.