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Gaming Tax Rates by Market

Online casino and betting tax by market: the rate, what it is charged on, whether bonuses reduce it and extra levies. Each rate links to its source and shows when it was last checked.

Rates last checked 2026-11-01

MarketProductRateCharged onBonus deductibleExtra leviesLast checked
United Kingdomcasino40%GGRNoNone listed2026-10-20
United Kingdomsports15%GGRNo *None listed2026-10-20
Netherlandscasino37.8%GGRNo *None listed2026-11-01
Italycasino25.5%GGRNo *3% on NGR *2026-10-20
Italysports24.5%GGRNo *3% on NGR *2026-10-20
Denmarkcasino28%GGRNo *None listedunverified *
Swedencasino22%GGRNo *None listedunverified *
Spaincasino20%GGRNo *None listedunverified *
Ontariocasino20%GGRNo *None listedunverified *
Maltacasino5%GGRNo *None listedunverified *
Pennsylvania (slots)casino54%GGRNo *None listedunverified *
Pennsylvania (tables)casino16%GGRNo *None listedunverified *
Germany (virtual slots)casino5.3%Stakes (turnover)No *None listedunverified *

* Not fully verified against a primary source yet. A reference, not tax advice: check rates with your adviser. To cost a specific offer in any of these markets, use the Bonus Cost Calculator.

Why the tax base matters more than the rate

Two markets with similar headline rates can treat bonuses very differently. Where bonuses are deductible, a £100 bonus at a 30% GGR tax really costs the operator £70, because the state shares the cost. Where they are not, it costs the full £100 and the tax is charged on revenue the player never paid: that is the treatment listed for every market in this table, including the UK since freeplays count as nil value. On a stakes tax, such as Germany's on virtual slots, the bonus makes things worse, because every bonus-funded bet is taxed too. That is why the same welcome offer can pay back in one market and lose money in the next.

Market notes

  • United Kingdom (casino). Remote Gaming Duty rose from 21% to 40% on 1 April 2026. Freeplays staked count as nil value, so a bonus never reduces the duty: the operator carries 100% of the bonus cost.
  • United Kingdom (sports). Remote betting (General Betting Duty, remote) is 15% and goes to 25% from 1 April 2027. Free bets are treated as not deductible here, matching the RGD freeplay treatment. Open question: Confirm free-bet deductibility under General Betting Duty.
  • Netherlands (casino). Gaming tax on gross gaming result, 37.8% from 1 January 2026 (34.2% in 2025). A cut or an online/offline split is being debated but nothing has changed. Open question: Verify whether bonuses reduce the taxable gross gaming result.
  • Italy (casino). Online casino, bingo and poker 25.5% of GGR (online betting 24.5%). Open question: Rate confirmed in trade press only; verify bonus treatment and the 3% fee with ADM.
  • Italy (sports). Online sports and virtual betting 24.5% of GGR. Open question: Rate confirmed in trade press only; verify bonus treatment and the 3% fee with ADM.
  • Denmark (casino). 28% of GGR from 2024. Open question: Verify bonus deductibility and the bonus rules (10x, DKK 1,000).
  • Sweden (casino). 22% of GGR from 1 July 2024. Open question: Verify bonus deductibility.
  • Spain (casino). 20% of net gaming income (stakes minus prizes, i.e. GGR). A rise to 25% has been reported but no change was found as of November 2026. Open question: Verify the rate (20% vs reported 25%) and whether bonuses reduce net gaming income.
  • Ontario (casino). 20% revenue share paid to iGaming Ontario. Open question: Verify whether the 20% share is on GGR or NGR after promotional credits.
  • Malta (casino). 5% gaming tax on GGR for B2C licensees. Open question: Verify bonus treatment.
  • Pennsylvania (slots) (casino). 54% of GGR on online slots. Open question: Verify whether promotional credits are deductible for iGaming in PA.
  • Pennsylvania (tables) (casino). 16% of GGR on online table games. Open question: Verify whether promotional credits are deductible for iGaming in PA.
  • Germany (virtual slots) (casino). Virtual slots and online poker are taxed at 5.3% of every stake, not of GGR, so wagering a bonus generates tax on every spin. Open question: Verify the rate and whether bonus-funded stakes are taxed.

Bonus rules (wagering caps, bans on certain offers) are listed separately on bonus rules by market.

Frequently asked questions

What does 'bonus deductible' mean?

Whether the operator can subtract bonus costs from the revenue it pays gambling tax on. Where bonuses are deductible, the state effectively shares the cost of the bonus; where they are not, as in the UK since freeplays count as nil value, the operator pays tax on revenue it has already given back and carries the whole bonus.

What is the difference between a GGR, NGR and stakes tax?

A GGR tax is charged on stakes minus winnings. An NGR base also takes off bonuses (and sometimes other costs) before tax. A stakes or turnover tax, like Germany's 5.3% on virtual slots, is charged on every bet regardless of the result, so bonus-funded bets add tax instead of reducing it.

How up to date are these rates?

Each row shows the date it was last checked against the source listed below the table. Rows marked with an asterisk are not fully confirmed yet. Rates change with budgets, so check them with your tax adviser before relying on them.

How do I see what a tax rate does to a specific offer?

Open the Bonus Cost Calculator, pick the market and enter the offer: it applies the same rate, base and bonus treatment as this table and shows the after-tax cost per player, and can compare two markets side by side.

Sources

This article explains a cost model. It is not tax, legal or compliance advice; rates and rules change, so check them with your adviser and regulator.

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Online Gambling Tax Rates by Country (casino and betting) · BonusBench