Gambling Tax Rates & Revenue by Country
The highest sourced statutory rate is France's 59.3% total levy on online sports betting gross gaming revenue (GGR), in force since 1 July 2025. Great Britain's Remote Gaming Duty rose from 21% to 40% of gaming providers' profits on 1 April 2026, the Netherlands' gambling tax rose to 37.8% on 1 January 2026, Denmark charges 28% and Sweden 22%. Germany taxes sports betting at 5.3% of the stake and Ireland charges 2% on bets. On the revenue side, U.S. commercial gaming generated $17.86 billion in gaming tax in 2025 and Italy's state revenue from gambling was €11.47 billion. These rates apply to different tax bases (profit, stakes or bets), so this page shows each base beside each rate instead of ranking countries.
Methodology & Why Tax Rates Can't Be Ranked Directly
Each tax authority sets its own rate on its own base. Every figure below is shown as the publisher states it, with the base, the date it took effect and the source named. Rates on different bases are not converted or combined.
- BaseThe same percentage can mean different things. Great Britain's Remote Gaming Duty is charged on gaming providers' profits from remote gaming, and the Netherlands' tax base is in most cases the gross gaming result. Denmark's rate applies to gross gaming revenue and Sweden's to the amount remaining after winnings are paid out. Germany's sports betting tax is 5.3% of the stake, and Ireland's Betting Duty is 2% on bets entered into by a bookmaker.
- Total LevyFrance reports total statutory levies, not a single tax. The 59.3% for online sports betting combines the state levies and social contributions on gross gaming revenue (produit brut des jeux), as the Autorité nationale des jeux (ANJ) states it. It is not directly comparable with a single-duty rate such as Great Britain's 40%.
- DateRates change on set dates. Great Britain's Remote Gaming Duty changed on 1 April 2026 and a new remote betting rate starts on 1 April 2027. The Netherlands moved in two steps, on 1 January 2025 and 1 January 2026. France's levy rose on 1 July 2025 and Sweden's on 1 July 2024. The "In Force" column gives the date for each rate.
- RevenueRevenue figures are not like-for-like. The United States figure is gaming tax revenue from commercial gaming reported by the American Gaming Association (AGA) for calendar year 2025. Italy's is state tax revenue from gambling (gettito erariale) for 2025. The Netherlands' is gambling tax received by the Belastingdienst, and Great Britain's is HM Revenue & Customs (HMRC) receipts by financial year (April to March). Each is in its own currency and covers its own set of taxes.
- CurrencyNo exchange-rate conversion. Amounts are shown in the currency the source uses, so that no figure depends on a conversion rate chosen here.
- CalculatedDerived figures are labelled. Any percentage or sum worked out on this page from published numbers is marked "calculated" with its inputs stated.
Statutory Gambling Tax Rates
Rates in force at the date shown, grouped by country. The base column states what each rate is charged on.
| Country | Tax | Rate | Charged On | In Force | Source |
|---|---|---|---|---|---|
| Great Britain | |||||
| Great Britain | Remote Gaming Duty | 40% | Gaming providers' profits from remote gaming | From 1 Apr 2026 (21% before) | HM Treasury / HMRC |
| Great Britain | General Betting Duty, general bets | 15% | Money received for bets less money paid out for winnings | Current; unchanged for premises bets and self-service betting terminals in licensed premises | HM Treasury / HMRC |
| Great Britain | General Betting Duty, remote bets (other than UK horseracing) | 25% | Money received for bets less money paid out for winnings | From 1 Apr 2027 | HM Treasury |
| Great Britain | Machine Games Duty | 5% / 20% / 25% | Dutiable machine games: 5% on Type 1 machines, 20% on Type 2, 25% on all others | Current | HMRC |
| Great Britain | Lottery Duty | 12% | Stake money received from lottery ticket sales | Unchanged since 1994 | HMRC |
| Great Britain | Bingo Duty | Abolished | Profits of bingo promoters | Abolished from 1 Apr 2026 | HM Treasury / HMRC |
| Europe | |||||
| Netherlands | Kansspelbelasting (gambling tax) | 37.8% | In most cases the gross gaming result (brutospelresultaat) | From 1 Jan 2026 (34.2% in 2025; 30.5% before) | Kansspelautoriteit / Ministry of Finance |
| Germany | Sportwettensteuer (sports betting tax) | 5.3% | Stake (Spieleinsatz), including bets placed online | Current | Verwaltungsportal Bund |
| Germany | Virtual slot machine and online poker tax | 5.3% | Base not stated in the cited description | Current | Verwaltungsportal Bund |
| Germany | Lotteriesteuer (lottery tax) | 20% | Participation fee less the lottery tax | Current | Verwaltungsportal Bund |
| France | Online sports betting, total statutory levies | 59.3% | Gross gaming revenue (PBJ); social contribution part raised from 10.6% to 15% | From 1 Jul 2025 | ANJ |
| France | Sports betting at points of sale (FDJ United), total statutory levies | 42.1% | Gross gaming revenue (PBJ); social contribution part raised from 6.6% to 7.6% | From 1 Jul 2025 | ANJ |
| France | Lotteries (FDJ United), total statutory levies | 69% traditional; 56.5% other lotteries | Gross gaming revenue (PBJ); social contribution part raised from 6.2% to 7.2% | From 1 Jul 2025 | ANJ |
| Sweden | Spelskatt (gaming tax) | 22% | Behållning: the amount remaining after winnings are paid out | From 1 Jul 2024 (18% before) | Swedish Government, Prop. 2023/24:74 |
| Denmark | Spilleafgift, online casino and betting | 28% | Gross gaming revenue (bruttospilleindtægt) | Current (Juridiske Vejledning 2025-1) | Skatteministeriet (tax.dk) |
| Ireland | Betting Duty, bets over the counter | 2% | Bets entered into by a bookmaker with persons in the State | Current (page published 5 Dec 2025) | Revenue |
| Ireland | Remote Betting Duty | 2% | Bets entered into by a bookmaker with persons in the State by remote means | Current (page published 5 Dec 2025) | Revenue |
| Ireland | Betting Intermediary Duty | 25% | Commission charged by a remote betting intermediary to persons in the State | Current (page published 5 Dec 2025) | Revenue |
Ireland's on-course and tote bets are listed by Revenue at nil. France's rates are totals that include social contributions; the ANJ also reports that a new 15% levy for the national health insurance fund (Caisse nationale de l'assurance maladie) applies to operators' advertising and promotional spending, excluding sports sponsorship. Great Britain's 25% remote General Betting Duty rate does not apply to remote bets on UK horseracing, which stay at the current rate; HM Treasury describes the existing de-facto rate for UK horse race bets as 25%, because operators also contribute 10% to the statutory Horserace Betting Levy.
Reported Gambling Tax Revenue
Revenue as each publisher reports it, in its own currency and for its own set of taxes. Figures are not added together or ranked.
| Country | Measure | Figure | Period | Source |
|---|---|---|---|---|
| North America | ||||
| United States | Gaming tax revenue generated by commercial gaming | $17.86 billion (+12.3% on 2024) | Calendar year 2025 | American Gaming Association |
| United States | Commercial gaming revenue (the amount the tax is generated on) | $78.62 billion (+9.1% on 2024) | Calendar year 2025 | American Gaming Association |
| United States | Tax revenue as a share of commercial gaming revenue | 22.7% | Calendar year 2025 | Calculated: $17.86bn / $78.62bn. An average across states, not a statutory rate |
| Europe | ||||
| Italy | State tax revenue from gambling (gettito erariale) | €11.47 billion (1.72% of total state tax revenue) | 2025 | Osservatorio sui Conti Pubblici Italiani, citing the Ministry of Economy and Finance |
| Italy | Total amount wagered (raccolta) | €165 billion (7.3% of GDP) | 2025 | Osservatorio sui Conti Pubblici Italiani |
| Italy | Distance (online) games' share of wagering and of tax revenue | About 60% of wagering; under 13% of tax revenue | 2025 | Osservatorio sui Conti Pubblici Italiani |
| Netherlands | Gambling tax received (original data) | €1,019 million / €1,047 million | 2024 / 2025 | Belastingdienst, in the Kansspelautoriteit and Ministry of Finance monitor |
| Netherlands | Gambling tax, forecast (original data) | €1,236 million | 2026 (forecast) | Belastingdienst, in the Kansspelautoriteit and Ministry of Finance monitor |
| Netherlands | Extra revenue expected from the rate increase | €102 million / €202 million | 2025 / from 2026 (2024 price level) | Belastingplan 2025, as quoted in the monitor |
| Netherlands | Receipts corrected for inflation and seasonal effects (2026 price level) | €1,034 million / €1,036 million / €1,091 million | 2024 / 2025 / 2026 (forecast) | Kansspelautoriteit and Ministry of Finance monitor |
| Great Britain | General Betting Duty receipts | £631 million / £654 million / £714 million / £685 million | 2022-23 / 2023-24 / 2024-25 / 2025-26 financial years | HMRC |
| Great Britain | Total betting and gaming receipts, April to July (provisional) | £1,933 million (+£309 million, +19%) | April to July 2026-27 vs the same period of 2025-26 | HMRC |
| Great Britain | Total betting and gaming receipts, April to June (provisional) | £985 million (+£3 million, +0.3%) | April to June 2026-27 vs the same period of 2025-26 | HMRC |
| Great Britain | Revenue the 2026-27 duty increases were expected to raise | Over £1 billion per year | Policy objective | HM Treasury |
The Netherlands rows use three different bases: original receipts, the receipts the Belastingplan expected the increase to add (in 2024 prices), and receipts corrected to 2026 prices by the monitor. Great Britain's Remote Gaming Duty is paid quarterly on staggered accounting periods, and HMRC states that the 40% rate is expected to have contributed to higher receipts from July 2026 onwards. HMRC reports the April to June total as 0.3% above last year and the April to July total as 19% above. The U.S. gaming tax figure is for commercial gaming as reported by the AGA; the AGA's commercial gaming revenue series is compiled from state gaming regulatory agencies.
Headline Rates on Gross Gaming Revenue
The rates in the rates table that are charged on gross gaming revenue or an equivalent profit measure, drawn to the same scale. Rates charged on stakes or bets (Germany, Ireland, Great Britain's General Betting Duty) are not included because they use a different base.
Headline Rate on Gross Gaming Revenue, by Country
Receipts Over Time: Great Britain and the Netherlands
The two multi-year receipt series published by a tax authority on this page. Each chart is drawn to its own scale and currency.
Great Britain General Betting Duty Receipts
Netherlands Gambling Tax Received
Great Britain: Where Betting and Gaming Receipts Come From
Share of provisional April to July 2026-27 total receipts of £1,933 million, a period that includes the 40% Remote Gaming Duty rate.
Share of Total Betting and Gaming Receipts, April to July 2026-27
Great Britain Receipts by Duty, April to June 2026-27
Provisional receipts for the first quarter of the 2026-27 financial year, with the change on the same period of 2025-26 as HMRC states it.
| Duty | Receipts | Change on Same Period of 2025-26 | Source |
|---|---|---|---|
| Remote Gaming Duty | £376 million | +£67 million (+22%) | HMRC |
| General Betting Duty | £161 million | −£27 million (−14%) | HMRC |
| Machine Games Duty | £162 million | +£7 million (+5%) | HMRC |
| Gaming Duty | £58 million | +£1 million (+2%) | HMRC |
| Bingo Duty | £2 million | −£4 million (−67%) | HMRC |
| Pool Betting Duty | £0.7 million | −£1.1 million (−61%) | HMRC |
| All betting and gaming duties | £985 million | +£3 million (+0.3%) | HMRC |
All figures are provisional. Bingo Duty was abolished from 1 April 2026. HMRC notes that Pool Betting Duty receipts are low, so small changes look large in percentage terms. The listed duties do not sum to the all-duties total because Lottery Duty is also included in it and its April to June figure is not shown here.
Frequently Asked Questions
Which Countries Have the Highest Gambling Tax Rates?
Among the jurisdictions sourced on this page, France has the highest figure: total statutory levies of 59.3% of gross gaming revenue on online sports betting since 1 July 2025, which includes social contributions. Great Britain's Remote Gaming Duty is 40% of gaming providers' profits from remote gaming since 1 April 2026, the Netherlands' gambling tax is 37.8% since 1 January 2026, Denmark's is 28% and Sweden's is 22%. This is not a ranking of all countries, only of those with a rate confirmed from a primary source.
Why Can't Gambling Tax Rates Be Compared Directly?
They are charged on different bases. Great Britain, the Netherlands, Denmark, Sweden and France tax gross gaming revenue or an equivalent profit measure. Germany taxes sports betting at 5.3% of the stake, and Ireland's Betting Duty is 2% on bets entered into by a bookmaker. France's 59.3% is a total of several levies, while the others are single taxes. A rate on stakes and a rate on gross gaming revenue are therefore not directly comparable.
What Changed in Great Britain's Gambling Duties?
Remote Gaming Duty rose from 21% to 40% on 1 April 2026 and Bingo Duty was abolished from the same date. A 25% rate of General Betting Duty on remote bets, other than remote bets on UK horseracing, starts on 1 April 2027. General Betting Duty stays at 15% for general bets in licensed premises. HM Treasury states that the increases are expected to raise over £1 billion per year. HMRC reports provisional total betting and gaming receipts of £1,933 million for April to July 2026-27, £309 million (19%) higher than the same period a year earlier.
How Did the Dutch Gambling Tax Increase Compare With the Forecast?
The Netherlands raised its gambling tax from 30.5% to 34.2% on 1 January 2025 and to 37.8% on 1 January 2026. The Belastingplan 2025 expected €102 million of extra revenue in 2025 and €202 million from 2026, in 2024 prices. Belastingdienst data show €1,019 million received in 2024 and €1,047 million in 2025. After correction for inflation and seasonal effects, the monitor puts 2025 receipts at €1,036 million against €1,034 million in 2024, and the 2026 forecast at €57 million above 2024. It concludes that receipts rose by less than the target.
How Much Gambling Tax Revenue Does the United States Collect?
The American Gaming Association reports $17.86 billion in gaming tax revenue generated by commercial gaming in 2025, 12.3% higher than in 2024, on $78.62 billion of commercial gaming revenue. The ratio of the two is 22.7%, calculated on this page as an average across states, not a statutory rate. State tax rates differ and are not tabulated here.
How Much Gambling Tax Revenue Does Italy Collect?
Italy's state tax revenue from gambling was €11.47 billion in 2025, equal to 1.72% of total state tax revenue, on €165 billion wagered (7.3% of GDP), according to the Osservatorio sui Conti Pubblici Italiani, citing the Ministry of Economy and Finance. Distance games made up about 60% of the amount wagered but contributed less than 13% of tax revenue, because their tax base is the difference between amounts played and amounts won.
Sources
- HM Treasury, Gambling duty changes (Remote Gaming Duty, General Betting Duty, Bingo Duty and policy objective). gov.uk
- HM Revenue & Customs, UK Betting and Gaming Statistics commentary (August 2025 to July 2026), released 30 Sep 2026. gov.uk
- Kansspelautoriteit and Ministerie van Financiën, Monitor effecten verhoging kansspelbelasting, June 2026. kansspelautoriteit.nl
- American Gaming Association, State of the States 2026, published 12 May 2026. americangaming.org
- Revenue (Irish Tax and Customs), Betting Duty (excise duty rates), published 5 Dec 2025. revenue.ie
- Verwaltungsportal Bund, service description for registering and paying race betting, lottery and sports betting tax (Rennwett-, Lotterie- und Sportwettensteuer). verwaltung.bund.de
- Autorité nationale des jeux (ANJ), Bilan du marché des jeux d’argent et de hasard en France 2024 (levy rates from 1 July 2025). anj.fr
- Swedish Government, Prop. 2023/24:74 Höjd spelskatt (gaming tax raised from 18% to 22%, in force 1 July 2024). data.riksdagen.se
- Skatteministeriet, Den Juridiske Vejledning 2025-1, sections E.A.9.7 (online casino) and E.A.9.8 (betting). E.A.9.7, E.A.9.8
- Osservatorio sui Conti Pubblici Italiani (Università Cattolica), Il gioco d’azzardo in Italia: vizio privato e pubblica virtù?, 18 Jun 2026, citing the Ministry of Economy and Finance, Bollettino delle Entrate Tributarie 2025. osservatoriocpi.unicatt.it