Online gambling tax rates by country

What licensed online operators pay in gambling tax in 17 markets: the rate, what it is charged on, since when, and the changes already on the calendar. The highest rate charged on gross gaming revenue in the table is Pennsylvania slots (54%).

Headline gambling taxes only, as published by governments and reported by the trade press. VAT, corporate tax, licence fees and regulator levies are left out unless a note says otherwise. This is not tax advice: check with the tax authority or an adviser before relying on a figure.

Tax on gross gaming revenue, compared

Most regulated markets tax gross gaming revenue (GGR): stakes minus winnings paid out. The chart compares one GGR rate per market or state; where a market has several, the table below lists them all.

Taxes charged on stakes, as in Germany and Ireland, cannot be put on the same scale; the section on stake taxes shows what they amount to.

Changes already scheduled

1. 2026-10-01MTMalta: gaming tax on revenue from players in Malta rises from 5% to 15% for casino games and lotteries and to 10% for betting, poker, bingo and skill games.
2. 2027BRBrazil: the rate on fixed-odds betting and online games rises to 14%.
3. 2027-04-01GBUnited Kingdom: a 25% remote betting duty applies to online sports betting, except horse racing, pool and spread bets.
4. 2028BRBrazil: the rate reaches 15%.

Rates by market

Click a market for its regulator, licences and advertising rules. The links under each market are the sources we checked the rates against.

Notes

• United Kingdom: The 25% remote betting rate will not apply to horse racing, pool or spread bets.
• Netherlands: The rate went from 30.5% to 34.2% in 2025 and to 37.8% in 2026.
• Greece: Set by Law 4635/2019; the same rate applies to all regulated online products.
• Romania: Raised from 21% in July 2025; player winnings are taxed at source as well.
• Italy: Concession holders also pay an annual fee of 3% of NGR and a responsible gambling contribution of 0.2% of GGR, capped at €1 million.
• Spain: Cut from 25% in the 2018 state budget.
• Malta: Malta taxes revenue from players in Malta; a Malta licensee serving other markets pays those markets' taxes.
• Germany: A tax on stakes, not on revenue: see below what it means for a product's margin.
• Canada (Ontario): A share of revenue kept by iGaming Ontario, which remits 80% of gaming revenue to operators under the operating agreement; not a tax in the strict sense.
• United States (selected states): State rates change often; check the state gaming regulator before relying on a figure.
• Brazil: Complementary Law 224/2025 raised the rate from 12% in steps.
• Colombia: Exploitation rights under Law 643 of 2001 as amended by Law 1753 of 2015.
• Peru: Created by Law 31557; collected by SUNAT.

Why a tax on stakes weighs more than it looks

A tax on gross gaming revenue grows and shrinks with what the operator actually earns. A tax on stakes does not: it is due on every amount wagered, whatever share of it the operator keeps. The lower a product's margin, the heavier the same stake tax becomes. The examples below use typical holds as an illustration.

Germany's base is the stake net of the tax itself, so the tax is slightly less than its headline rate of all money staked. On a slot that returns most of each stake to players, a stake tax can exceed the operator's entire gross gaming revenue, which is why the tax base matters as much as the rate.

What the table leaves out

• Value added tax and corporate income tax, which depend on where the operator is established.
• Licence application and annual fees, and levies that fund the regulator or problem gambling services, unless a note mentions them.
• Taxes on players' winnings, which some markets deduct at source.
• Land-based gambling, which is often taxed at different rates.

Use the rates in your model

The GGR and hold calculator has a button for each charted rate: pick a market and it takes the tax off gross gaming revenue for you. For what each market allows, start from the regulation tracker and the market openness index; for what regulators charge to license you, see licence costs.

Questions

Reviewed on 2026-09-26. Tax law changes often: this overview is for orientation and is not tax or legal advice.

Updated: 2026-09-26