Abstract: This research primer, Finland iGaming Industry — Past, Present, and Future (2026–2027 Licensing Transition), provides a comprehensive strategic overview of Finland’s historic shift from a state-run online gambling monopoly to a competitive, licensed iGaming market. Anchored in primary sources from Finnish government ministries, the Finnish Institute for Health and Welfare (THL), and Veikkaus, the report explores the legislative, regulatory, and commercial transformations catalyzed by the new Gambling Act signed on January 16, 2026. It analyzes Finnish player behavior, product preferences, responsible gambling priorities, and the structural evolution of the market set to open on July 1, 2027. Designed for global operators, investors, and industry stakeholders, the primer combines factual depth with forward-looking market scenarios and a step-by-step market entry playbook.