Gambling tax

Any company holding an activity licence or operating permit for organising gambling has to declare and pay the gambling tax.
  • The gambling operator must submit a gambling tax return to the Tax and Customs Board (hereinafter TCB) and pay the gambling tax by the 15th day of the calendar month following the taxable period..
  • The taxable period for taxing gambling is a calendar month.
  • For the purposes of organising a tournament of game of chance, the taxable period is the period for organising a single game of chance, starting on the first day of acceptance of the participation fees specified in the rules of the games of chance tournament and ending on the day on which the acceptance of the participation fees specified in the rules of the games of chance tournament ends.
  • When organising a commercial lottery, the taxable period is the period of the organisation of the commercial lottery, starting on the first day of the making of bets specified in the rules of the game and ending on the last day of the distribution of prizes specified in the rules of the game.

The gambling tax return contain 9 annexes corresponding to different types of gambling. Gambling operators have to submit annexes to the tax return according to the type of gambling they organise.

Submission of gambling tax return

The gambling tax return can be submitted:

Payment

The gambling tax is paid into the bank account of the Tax and Customs Board.

Tax rates

  • In the case of games of chance organised on gambling machines, 300 euros per gambling machine and 10 % of the amount received out of the bets made on gambling machines, less prizes;
  • in the case of games of chance organised on gambling tables, 1278.23 euros per gambling table;
  • in the case of organising games of chance and games of skill as a remote gambling, 5 % of the amount received from bets, less prizes;
  • in the case of organising a tournament of game of chance as a tournament, 5 % of the amount received from the fees of the tournament, which is the total amount of the fees the players pay to the tournament organiser forming the tournament’s prize pool and the organiser’s service fee;
  • in the case of organising a tournament of game of chance as a ring game, 5 % of the amount of the participation fees, which is the total amount of the fees received by the gambling operator out of the bets made by the players in the ring game;
  • in the case of organising a toto, 5% of the sum received from the bets made by players, less prizes;
  • in the case of lottery, 18% of the amount received from the sale of lottery tickets;
  • in the case of games of skill on a gaming machine, 31.95 euros per gaming machine;
  • in the case of commercial lottery, 18% of the total amount of the prize pool.

Last updated: 25.08.2021

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