Jurisdiction Breakdown

This tracker provides an overview of gambling taxation across global jurisdictions. It is updated quarterly to reflect the most recent publicly available information. Please note that the file is still being updated with relevant data, so some entries may be incomplete at this stage.

Important notice

This resource is intended as a high-level reference only.
It does not replace specialist tax or legal advice.
Tax rates and rules may change at any time and may be out of date within three months of publication.
Always verify details with qualified advisors before making business decisions.

How to use

Select a jurisdiction or region to view the latest available tax framework.
Revisit each quarter for updated information.

Jurisdiction Breakdown

0 entries

Country	Land-based	Online	Sports betting	Lottery	FOBTs	Other / Player taxes
Argentina	Province of Buenos Aires: 25% of GGR; City of Buenos Aires: 10% of GGR	Federal tax increased from 2% to 5% of turnover; provincial tax on GGR (10%-25%)	Provincial, typically 20%-25% of GGR (e.g., BA Province)	State monopoly; no operator tax (state-run)
Regulations vary by province. Buenos Aires province imposes 25% of GGR; City of Buenos Aires 10%; federal tax on bets 5% \| Provincial licensing and tax \| No formal framework \| Lottery operated by state or national agency; proceeds transferred to public funds. Withholding tax on player winnings may apply depending on jurisdiction.
Australia	Casinos: state/territory taxes, typically 10%-30% of GGR depending on game type and jurisdiction.	Online casino prohibited; online sports betting taxed by state point of consumption levies. (assumed GGR)	Sports betting: point of consumption tax 10%-20% of GGR depending on state.	Lotteries: state-operated, contributions to state revenue. (assumed GGR)	Gaming machines: heavy state taxes, e.g. ~25%-35% of GGR, vary by state.	No federal player withholding; winnings tax-free.
Highly decentralised system, taxes set by each state/territory.
Austria	30% of GGR	2% of stakes	5% of stakes (from April 2025; previously 2%)	State monopoly; no operator tax (state-run)		Online casino games: 40% of GGR
Applies to all stakes for online and offline casino betting.; High GGR tax for online casino gambling; slot machines subject to 30% tax on net gaming revenue.; Land-based casino games taxed separately from online; slot machines taxed at 30% of net gaming revenue. \| National turnover tax on betting stakes \| No formal framework \| Lottery operated by state or national agency; proceeds transferred to public funds. Withholding tax on player winnings may apply depending on jurisdiction.
Belgium	Casinos: 11%-44% of GGR depending on game type, average ~33%.	Online casino/poker: 11% of GGR (federal), plus municipal surcharges possible.	Sports betting: 11% of GGR (federal).	National Lottery exempt from gambling tax; pays contributions to state budget. (assumed GGR)	Machines: AWP subject to fixed machine tax, varies regionally; casinos under general GGR tax.	Player winnings tax-exempt if from licensed Belgian operators.
Tax rates differ by region (Flanders, Wallonia, Brussels) but federal base applies.
Brazil	Casinos not legalised nationally; proposals under consideration. (assumed GGR)	Online sports betting/casino: 12% of GGR operator tax (Law 14,790/2023).	Sports betting: 12% of GGR (same law).	Lotteries: state lotteries permitted, proceeds to state budgets. (assumed GGR)	Machines not formally regulated. (assumed GGR)	Player withholding: 15%-30% on net winnings above exemption thresholds.
Regulatory framework evolving since 2023; implementation ongoing.
Bulgaria	Fixed tax per machine/seat/slot for offline casinos; sports/events betting, lotto, bingo and similar games pay 20% on difference between bets received and winnings paid (GGR)	20% tax on positive difference between bets and payouts for online sports/events betting, lotto, bingo and similar; plus annual fee (BGN 400,000); 20% on commissions from online tournaments (assumed GGR)	10% of GGR	20% tax on difference between bets and payouts for lotto games (assumed GGR)		15% tax on mark-up of telecommunication service price for games via telephone; fixed state fees for licences (assumed GGR)
Bulgaria imposes 20% tax on gross gaming revenue for most gambling except casinos which pay fixed per machine/seat; there are significant one-off and annual licence fees \| National framework
Canada (Ontario)	Casinos: OLG and private operators pay revenue share to province; effective rates ~20%-25% of GGR depending on agreement.	iGaming Ontario operators: ~20% of GGR revenue share with province.	Sports betting: regulated by AGCO/iGaming Ontario, taxed via ~20% revenue share. (assumed GGR)	Provincial lotteries (OLG) transfer proceeds to province. (assumed GGR)	Slots in casinos subject to same revenue share model. (assumed GGR)	No player tax on winnings from legal operators.
Ontario revenue-share model rather than formal tax percentage.
Chile		Pending legislation proposes 20% tax on GGR for licensed operators, plus 2% to national sports and 1% to responsible gambling programmes	No formal framework	State monopoly; no operator tax (state-run)
Online gambling currently unregulated; bill proposes 20% GGR tax and contributions to sports (2%) and responsible gambling (1%) \| Unregulated pending legislation \| No formal framework \| Lottery operated by state or national agency; proceeds transferred to public funds. Withholding tax on player winnings may apply depending on jurisdiction.
Colombia	Operators pay fixed monthly fees based on minimum wage by game type (slots, tables, bingo); 19% VAT on standardised values (assumed GGR)	17% of GGR, or 15% if RTP 83%	15%-17% of GGR	State monopoly; no operator tax (state-run)		20% withholding tax on winnings
Licensed online operators pay 17% GGR (15% if RTP83%) and must withhold 20% on player winnings; land-based casinos pay monthly fees and 19% VAT \| Reduced to 15% when payout exceeds 83% \| No formal framework \| Lottery operated by state or national agency; proceeds transferred to public funds. Withholding tax on player winnings may apply depending on jurisdiction.
Denmark	Casinos: 45% of GGR + 30% on portion above DKK 4m/month.	Online casino/betting: 28% of GGR (since 2021).	28% of GGR (retail and online).	Danske Spil monopoly; ~17.5%-20% duty on stakes.	Gaming machines: 41% of GGR + 30% above DKK 4k per machine/month.	No withholding for licensed operators. (assumed GGR)
Spillemyndigheden oversees all licensed gambling.
Ecuador	Land-based casinos banned since 2011 (assumed GGR)	Sports betting operators pay 15% income tax on gross income minus player winnings	No formal framework	State monopoly; no operator tax (state-run)		Annual license fee USD 307,850 (655 times the unified basic salary) 15% withholding tax on player prizes/winnings exceeding bets per month
Ecuador regulates only sports betting; casinos remain prohibited. Operators pay 15% income tax on gross income minus prizes and must withhold 15% from player prizes; players can claim tax credits \| Sports betting illegal, lotteries only \| No formal framework \| Lottery operated by state or national agency; proceeds transferred to public funds. Withholding tax on player winnings may apply depending on jurisdiction.
Estonia		Remote gambling and sports betting tax increased to 6% of net gambling revenue at start of 2024; scheduled to rise to 7% in 2026 (assumed GGR)	5% of GGR + 3% levy	Lottery tax increased to 22% of GGR (from 18%) in 2024
Estonia is increasing its remote gambling tax from 5% to 6% in 2024 and to 7% in 2026; lottery tax raised to 22% \| National framework
Fiji	15% Gambling Turnover Tax on value of bets/ticket price (assumed GGR)	15% Gambling Turnover Tax on bets (applies to all gambling services) (assumed GGR)	15% Gambling Turnover Tax on betting turnover (assumed GGR)	15% Gambling Turnover Tax on ticket price (assumed GGR)	15% GTT on gaming machine turnover (assumed GGR)	Service Turnover Tax of 5% may apply to certain gambling servicesets. (assumed GGR)
Winnings not generally taxed
Finland	Casino Helsinki monopoly, revenues transferred to state via Veikkaus.	Online monopoly (Veikkaus), revenue transferred to state; no separate operator tax.	Sports betting monopoly (Veikkaus), revenue transferred to state.	Lottery monopoly (Veikkaus), revenues transferred to state.	Slots/VLTs operated by Veikkaus. (assumed GGR)	No player withholding on winnings from Veikkaus.
Monopoly model until 2026; proceeds channelled to state, not taxed via % duty.
France	Casinos: levies on GGR, progressive bands 6% to 83.5% (after allowance).	Online sports betting, horse racing, poker: 18% of stakes (sports, racing), 36% of rake (poker).	Sports betting: 18% of stakes (retail and online).	Francaise des Jeux monopoly; operator levies only.	Machines in casinos only, covered by casino GGR levy.	Social contributions apply to some verticals. (assumed GGR)
France taxes betting on stakes, not GGR, leading to high effective rates.
Germany	Casinos: state-level concession fees, commonly 30%-50% of GGR, varies by Land.	Virtual slots/poker: 5.3% of stakes (since July 2021).	5% of stakes (retail and online).	State monopolies, ~20%+ of stakes.	Gaming machines: municipal amusement tax 12%-20% of stakes; casinos under Land rules.	Local amusement taxes vary by municipality. (assumed GGR)
Federal law sets betting and virtual slots/poker rates; states run casinos.
Ghana	20% tax on gross gaming revenue (stakes minus prizes) for casinos and sports betting	20% tax on GGR for remote interactive games and betting	20% of GGR	Private lotto and similar games taxed 20% of GGR	20% GGR for sports betting	10% withholding tax on gross winnings payable by operators
GGR defined as stakes less prizes; operators must withhold 10% from gross winnings \| Withholding on winnings repealed in 2023/24
Gibraltar	0.15% of gross profits, first 100,000 exempt (assumed GGR)	0.15% of gross profits, first 100,000 exempt (assumed GGR)	0.15% of gross yield capped at 200k (B2C remote) (assumed GGR)	State monopoly; no operator tax (state-run)
Gaming duty is levied at 0.15% on the gross profits of bookmakers, betting intermediaries and gaming operators; the first 100,000 of gross profits is exempt. \| Minimum 85k per licence \| No formal framework \| Lottery operated by state or national agency; proceeds transferred to public funds. Withholding tax on player winnings may apply depending on jurisdiction.
Greece	Casinos: 20% of GGR. Additional levy for municipal contributions.	Online casino/poker: 35% of GGR.	Sports betting: 10% of GGR retail, 35% online (aligned with casino rate).	Hellenic Lotteries: concession payments, practical equivalent ~30%-35% GGR.	Machines (OPAP VLTs): 30% of GGR.	Player withholding on winnings: 10% above 100; 15% above 500.
OPAP monopoly covers lotteries, VLTs, betting; licences for online operators subject to 35% GGR duty.
Hungary	Casinos pay 30% of net gaming revenue up to HUF10 billion; above that, HUF3bn plus 10% of amount above HUF10bn; random draw games taxed at 30% of monthly net gaming revenue; lottery games taxed at 24% of monthly prize pool; slot machines pay annual game tax of HUF60,000 per machine; card rooms taxed at 40% of net gaming revenue (assumed GGR)	Remote gambling taxed at 15% of net gaming revenue payable monthly (assumed GGR)	15% of GGR	Lottery games taxed at 24% of monthly prize pool (assumed GGR)		Operators pay 9% corporate income tax; gambling tax can be accounted as expenditure; unlicensed raffle games and horse racing are exempt from gambling tax (assumed GGR)
Hungary differentiates gambling tax by game type; casinos taxed progressively by net gaming revenue; slot machines subject to fixed annual game tax; remote gambling taxed at 15% net revenue \| National framework after 2023 reforms
India	28% GST on full face value of chips bought for casino games (from Oct 2023; equated to turnover) (assumed GGR)	28% GST on deposits for online gambling and games of skill/chance (assumed GGR)	28% GST on face value of bets (assumed GGR)	State-run lotteries taxed at same GST rate (28%) on face value of tickets (assumed GGR)		Players’ winnings subject to 30% tax deducted at
GST Council maintains 28% turnover levy on online gambling, casinos and horse race betting; applies to full face value of deposits or chips \| Applied to all gaming supplies since 2023
Ireland	Casinos not formally licensed; private members’ clubs operate under exemptions, subject to general taxation. (assumed GGR)	Remote betting duty: 2% of turnover; betting intermediary duty: 25% of commission income. (assumed GGR)	Retail betting: 2% of turnover (stakes).	National Lottery operated under licence, contributions to state, not taxed as % duty. (assumed GGR)	Gaming machines in clubs subject to excise-style licence fees. (assumed GGR)	No player withholding on winnings.
Betting duty is turnover-based; no licensed casino sector.
Isle of Man	1.5% of GGY up to 20m; 0.5% for 20-40m; 0.1% above 40m (assumed GGR)	1.5% of GGY up to 20m; 0.5% for 20-40m; 0.1% above 40m (assumed GGR)	1.5% of GGR (standard), bands 0.1%-1.5%	State monopoly; no operator tax (state-run)		0% corporate income tax; gambling duty based on profit (stakes minus winnings)
Gambling duty on the Isle of Man is based on gross gaming yield (stakes minus winnings). Duty rates: 1.5% for GGY up to 20m, 0.5% on 20-40m, and 0.1% above 40m. \| Online betting duty bands \| No formal framework \| Lottery operated by state or national agency; proceeds transferred to public funds. Withholding tax on player winnings may apply depending on jurisdiction.
Italy	Casinos: operate under special concessions with local levies (no national duty). (assumed GGR)	Online casino, poker, bingo: 25.5% of GGR (from 1 Jan 2025).	Retail fixed-odds: 20.5% of margin (from 1 Jan 2025). Online fixed-odds: 24.5% of margin. (assumed GGR)	Lottery prizes: 20% withholding on portion above EUR 500. (assumed GGR)	Machines: PREU 24% of stakes (AWP), 8.6% of stakes (VLT).	Digital Services Tax 3% on certain digital revenues. (assumed GGR)
Imposta Unica applies to betting; PREU applies to machines; casinos under concessions.
Japan	30% of GGR: 15% national tax and 15% municipal tax on casinos	Online casino gambling illegal; no tax (assumed GGR)	Public sports pools, high statutory takeouts (~25% of stakes)	State-run lotteries taxed separately; not specified (assumed GGR)		Casino operators must collect JPY 6,000 per entry (3,000 national + 3,000 municipal) from customers and remit to government No information on player taxes for casino winnings
Integrated resorts must pay 15% national and 15% municipal tax on GGR; players pay entry fee \| No commercial sportsbooks
Kenya	Gaming tax of 15% of gross gaming revenue (GGR) for betting and gaming; lottery tax 15% of turnover	Online betting and gaming taxed 15% of GGR; excise duty on stakes reduced to 5% (Finance Bill 2025)	15% of GGR + 20% withholding on winnings	Lottery tax at 15% of turnover (stakes)	Betting tax 15% of GGR	Excise duty on transfers to betting accounts at 5% of stake; corporate income tax 30% 20% withholding tax on player winnings (final tax)
Tax applies to both online and land-based bets; excise duty collected when funds transferred to betting accounts; withheld amounts final \| National framework
Macau (SAR)	35% special gaming tax on gross gaming revenue (GGR) for casinos; plus 2% of GGR to public funds, 3% to urban development/social security; 5% on commissions; levy if minimum annual revenue not reached	Online casinos not legally permitted (all gambling licensed to physical casinos). (assumed GGR)	Concession model, levy on operator revenue (assumed GGR)	Progressive tax on lottery sales; minimum rent plus progressive rent on sales revenue (assumed GGR)		5% tax on commissions paid to gaming promoters; special levy if minimum revenue per table (MOP 6m) or slot machine (MOP 300k) is not reached No specific player withholding tax (players not taxed) (assumed GGR)
Casinos must pay multiple levies in addition to 35% GGR tax; lottery and horse racing regulated separately \| Monopoly (Macau SLOT) for football betting
Malta	5% gaming tax on gaming revenue plus levy on gaming devices: 30% for Type 1 & 2 games; 12.5% for Type 3 & 4 games; compliance contribution 1.25%-4% of revenue depending on game type (assumed GGR)	5% gaming tax on gaming revenue from Maltese resident players; compliance contributions 1.25%-4% of revenue depending on game type (Type 1, 2, 3, 4) with minimum/maximum annual amounts (assumed GGR)	5% of GGR on MGA B2C supplies to specified markets	State monopoly; no operator tax (state-run)		Fixed licence fees and annual compliance contributions vary by game type; low corporate tax regime (assumed GGR)
Malta uses low tax regime; remote gaming tax applies to revenue from Maltese players; additional levy on gaming devices and compliance contributions apply \| Gaming tax separate to 35% corporate tax \| No formal framework \| Lottery operated by state or national agency; proceeds transferred to public funds. Withholding tax on player winnings may apply depending on jurisdiction.
Mexico	Casinos/permit holders: 30% federal income tax on net profits; additional local duties 2%-6% of stakes.	Online gaming taxed same as land-based under permit regime. (assumed GGR)	Sports betting: 30% federal income tax on net profits + local duties. (assumed GGR)	National lottery: revenue contributions to social funds. (assumed GGR)	Machines: taxed under general permit regime with local duties. (assumed GGR)	No player tax on winnings domestically.
Hybrid system: federal corporate tax plus local duties on stakes.
Netherlands	Casinos (Holland Casino + arcades): 29.5% of GGR.	Remote gambling: 29.5% of GGR.	29.5% of GGR (retail and online).	State lottery: 29.5% of GGR, plus contributions to state.	Machines (arcades, hospitality): 29.5% of GGR.	Withholding on foreign winnings may apply.
Unified gambling tax 29.5% across verticals.
New Zealand	4% casino duty on casino wins + 0.89% problem gambling levy (assumed GGR)	Offshore gambling duty 12% on profits + 10% consumption charge on sports & racing bets (assumed GGR)	No totalisator duty (0%) since 2021; TAB NZ pays 0.74% levy; 10% consumption charge on offshore bets (assumed GGR)	5.5% lottery duty on ticket value + 0.69% problem-gambling levy (assumed GGR)	Gaming machine duty 20% of gaming machine profits + 1.24% problem-gambling levy (assumed GGR)	Problemgambling levy rates (2025-2028): casinos 0.89%, gaming machines 1.24%, TAB 0.74%, lotteries 0.69% (assumed GGR)
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Nigeria	Lottery/gaming companies pay 7% Lotteries Companies Income Tax on net proceeds and remit 2% of monthly turnover to the NLTF and 1% to the NLRC (assumed GGR)	Remote operators pay a 4.5% Player Deposit Duty on deposits (approx. 18% of GGR) and are exempt from VAT and corporate tax	Mixed: federal + state levies, typical 5%-7.5% of stakes; 5% withholding on winnings	7% tax on net lottery proceeds (NLRA) (assumed GGR)	Remote mobile betting schemes remit 1% of monthly turnover to NLRC and 2% to NLTF; sports betting permit holders pay monthly fees (assumed GGR)	Licence fees and 3% to NLTF & 2% to NLRC for mobile lottery schemes; corporate tax exemptions under review No specific player tax identified (assumed GGR)
Domestic licensees pay 7% Lottery Tax on net proceeds; remote operators subject to player deposit duty; contributions to NLTF/NLRC \| Regional variation
Norway	Casinos not permitted. Land-based slot machines banned since 2007; VLTs operated by Norsk Tipping with net revenue transfer to state. (assumed GGR)	Online gambling restricted; Norsk Tipping monopoly, taxed via state revenue transfer, no operator duty.	Sports betting monopoly (Norsk Tipping), revenues transferred to state.	Lotteries: monopoly (Norsk Tipping, Norsk Rikstoto), revenue transfer to state.	Machines operated only under Norsk Tipping VLT scheme. (assumed GGR)	No player taxes on winnings from legal operators.
Monopoly model, no standardised operator tax; all proceeds returned to state.
Papua New Guinea	Gaming machine tax ~55% of taxable gross profit (gross revenue minus payouts) (assumed GGR)	No licensed online gambling; offshore gambling not regulated (assumed GGR)	Bookmakers Turnover Tax 15% of taxable turnover (from Jan-2017) (assumed GGR)	Authorised lotteries rare; no specific duty published (assumed GGR)		Gross profit from gaming machines distributed: 46% betting tax, 14% community fund, 5% NGCB, remainder to operators and site owners (assumed GGR)
The Gaming Machine Tax Return form (GT1) shows that gaming machine tax due is calculated as 55% of taxable revenuei
Paraguay			Concession revenue share (Apuesta.LA monopoly)	State monopoly; no operator tax (state-run)
Law 7348/2025 ends gambling monopoly; tax regime details yet to be finalised \| National concession, not a published % duty \| No formal framework \| Lottery operated by state or national agency; proceeds transferred to public funds. Withholding tax on player winnings may apply depending on jurisdiction.
Peru		12% of net revenue (bets – payouts – 2% deduction) plus ISC tax of 0.3% turnover until June 30 2025 rising to 1% from July 1 2025 (assumed GGR)	1% of stakes (excise) + VAT & corporate taxes	State monopoly; no operator tax (state-run)		ISC turnover tax 0.3%-1% (assumed GGR)
Peru’s online gambling law from Jan 20 2025: operators pay 12% net revenue tax; an ISC turnover tax applies (0.3% first half 2025, then 1%) \| Online regime 2023/24 \| No formal framework \| Lottery operated by state or national agency; proceeds transferred to public funds. Withholding tax on player winnings may apply depending on jurisdiction.
Philippines	Integrated resort casinos taxed 25% of GGR (effective 1 Jan 2025)	E-gaming platforms (PAGCOR licensees) taxed 30% of GGR (reduced from 35%) plus 5% franchise tax and 3% auditing fee (total effective rate approx.38%)	5% of GGR (PAGCOR licensed)	State-run lottery taxed separately (not specified) (assumed GGR)		Law requires PAGCOR licensees to pay these fees to encourage compliance; integrated resorts pay lower rate due to overhead costs Lottery winnings above PHP 10,000 subject to 20% final tax (unverified due to site limitations)
PAGCOR cut e-gaming rate from 35% to 30% and integrated resorts to 25% effective 1 Jan 2025; BIR imposes 5% franchise tax and 3% auditing fee on top \| Franchise tax on online/offline betting
Poland	50% of GGR for machine games and wheel/dice/card games; 25% of GGR for poker tournaments/tele bingo; 20% of GGR for number games; 15% for cash lotteries; 10% for raffle lotteries	12% of stakes for sports betting (other betting); 20% of GGR for lotteries and number games	12% of stakes	10% of turnover for raffle lotteries, 15% for cash lotteries, 20% for number games (assumed GGR)	12% of stakes for other betting	25% of GGR for tele bingo and poker tournaments; base is difference between stakes and prizes; one-off licence fees apply
Tax base often defined as difference between stakes and prizes; machine games pay 50% GGR; sports betting taxed on stakes; licences fees apply; there are different rates for lotteries and number games \| National turnover tax
Portugal	Casinos: 15%-30% of GGR depending on region, concession-based.	Online casino: 25% of GGR up to 5m, rising bands up to 40%.	Online sports betting: 8%-16% of turnover (stakes) depending on volume.	Santa Casa monopoly runs lottery; revenues transferred to state.	Machines in casinos taxed under casino GGR duties.	No withholding tax on player winnings from licensed operators.
Portugal distinguishes online betting tax base (stakes) from casino (GGR).
Russia	1,500-7,500 per machine per month (assumed GGR)		Turnover levy + earmarked contributions to sports (assumed GGR)	State monopoly; no operator tax (state-run)		Bookmaker cash desks & gaming tables: 25,000-125,000 per cash desk/table per month (assumed GGR)
Regional gambling tax; each region sets rates within these ranges.; Regional gambling tax; rates vary by region; online sports betting licence holders pay monthly tax 2.5m-3m. \| National regime with designated contributions \| No formal framework \| Lottery operated by state or national agency; proceeds transferred to public funds. Withholding tax on player winnings may apply depending on jurisdiction.
Singapore	Tiered casino tax on GGR: premium gaming 8% up to S$2.4b and 12% beyond; mass gaming 18% up to S$3.1b and 22% beyond (tiered rates apply if investment commitments met)	Non-casino gambling activities (e.g., sports betting and horse racing) taxed 25% of gross betting profit (profit after payouts minus GST) (assumed GGR)	Betting duty approx. 25% of GGR (Pools)	Lotteries and totalisator bets subject to 30% duty on the total amount wagered or paid into the prize pool (assumed GGR)	Gaming machines (jackpot machines) taxed 9.5% of money wagered (assumed GGR)	If casino operators fail to meet investment commitments, a flat rate of 12% for premium gaming or 22% for mass gaming applies No specific player tax; entry levy for locals only (not part of tax) replaced with 6,000 yen in Japan, not Singapore (none) (assumed GGR)
Non-casino gambling activities taxed under Gambling Duties Act 2022; 25% duty for sports and horse betting; 30% duty for other bets and sweepstakes; 9.5% duty for gaming machines \| Monopoly model
South Africa	Casinos: provincial gambling taxes, typically 9%-12% of GGR.	Online interactive gambling not legalised nationally; sports betting online permitted and taxed provincially. (assumed GGR)	Sports betting: provincial taxes, usually 6%-10% of GGR or turnover.	National Lottery: contributions to National Lotteries Distribution Trust Fund. (assumed GGR)	Limited payout machines: taxed provincially ~9%-12% GGR.	Withholding: 15%-30% on certain winnings under Income Tax Act.
Decentralised system, provincial gambling boards set rates within ranges.
South Korea	Casinos taxed 10%-20% of gross gaming revenue (higher rates apply to Kangwon Land due to contributions) (assumed GGR)	Online casino gambling is prohibited (assumed GGR)	Monopoly pools (Sports Toto), revenue transfer to public funds	Lotteries taxed about 35% of gross ticket sales (assumed GGR)		No specific player-level withholding tax noted (assumed GGR)
Different gambling activities have distinct tax bases: turnover for racing and cycle/motorboat; GGR for casino and Sports Toto; lottery taxed on ticket sales \| No commercial sportsbooks
Spain	Casinos: taxed on GGR, regional rates ~15% to 58% depending on autonomous community.	National IAJ: 20% of GGR; reduced 10% for operators based in Ceuta or Melilla.	Land-based betting: regional taxes 10% to 20% of GGR. Online betting under IAJ 20%.	Lottery prizes: 20% withholding on portion above EUR 40,000. (assumed GGR)	Machines: fixed annual tax per machine, type B ~EUR 3,500, type C ~EUR 5,300 per position (regional). (assumed GGR)	Additional state levy for online operators: 0.75 of gross operating revenue. (assumed GGR)
Land-based rates set by regions; IAJ applies nationally online.
Sweden	Casinos (Casino Cosmopol): 18% of GGR.	Licensed online casino and betting: 18% of GGR.	18% of GGR (retail and online).	18% of GGR, except exempt public lotteries.	Gaming machines under licence: 18% of GGR.	No withholding tax on player winnings since 2019.
Unified 18% GGR rate across licensed gambling.
Tanzania	Land based casinos: 18% of GGR plus 13% on net winnings (weekly); slot machine sites: 25% of GGR or 100k TSh per machine	Online casinos: 25% of GGR plus 15% of net winnings (monthly); virtual games: 10% of GGR plus 15% net winnings	25% of GGR	National lottery: 20% of GGR plus 15% on net winnings; SMS lottery: 25% of GGR plus 15% net winnings	Same as sports betting: 25% of GGR plus 12% of net winnings
Taxes collected by Tanzania Revenue Authority; returns filed weekly (casinos) or monthly (others) \| National operator GGR tax
Uganda	Gaming tax currently 20% of total stakes minus payouts; proposed increase to 30% under 2023 amendment bill	Sports betting taxed at 20% of stakes minus payouts (unchanged)	15% of GGR + 15% withholding on winnings	State monopoly; no operator tax (state-run)	Sports betting taxed at 20% of stakes minus payouts	15% withholding on winnings proposed for removal under amendment bill
Lotteries and Gaming (Amendment) Bill 2023 seeks to raise gaming tax to 30% and remove 15% withholding tax on winnings; not yet enacted \| National framework \| No formal framework \| Lottery operated by state or national agency; proceeds transferred to public funds. Withholding tax on player winnings may apply depending on jurisdiction.
United Kingdom	Casinos: Gaming Duty on GGY, tiered 15% up to 2.7m; 20% to 4.5m; 30% to 7.7m; 40% to 14.6m; 50% above 14.6m. (assumed GGR)	Remote Gaming Duty: 21% of GGY. (assumed GGR)	General Betting Duty: 15% gross profits; 10% non-financial spread bets; 3% financial spread bets. (assumed GGR)	Lottery Duty: 12% of ticket price. (assumed GGR)	Machine Games Duty: 5%, 20% or 25% depending on stake/prize.	Bingo Duty: 10% of bingo promotion profits. (assumed GGR)
Remote gaming and premises betting taxed separately.
Uruguay	Tax on slots and other gaming machines: 0.75% of amount wagered (assumed GGR)	racing%20are%20taxed%20at%2012 (assumed GGR)	Monopoly (Supermatch), revenue transfer	State monopoly; no operator tax (state-run)	Net winnings over USD 372 from horse racing bets taxed at 12%	racing%20are%20taxed%20at%2012 (assumed GGR)
No published % duty \| No formal framework \| Lottery operated by state or national agency; proceeds transferred to public funds. Withholding tax on player winnings may apply depending on jurisdiction.
USA – Arizona			10% of GGR online; 8% retail	State lottery monopoly; no operator tax (state-run)
State framework \| No formal framework \| Lottery operated by state agency; proceeds transferred to state funds. Player withholding typically applies: federal 24% on prizes >$5,000; state withholding varies.
USA – Arkansas			20% (online and retail) (assumed GGR)	State lottery monopoly; no operator tax (state-run)
No national lottery operator framework identified; verify monopoly or prohibition. \| Lottery operated by state agency; proceeds transferred to state funds. Player withholding typically applies: federal 24% on prizes >$5,000; state withholding varies.
USA – Colorado	0.25%-20% progressive tax on casino gaming revenue (0.25% up to $2M, 2% $2M-$5M, 9% $5M-$8M, 11% $8M-$10M, 16% $10M-$13M, 20% over $13M) (assumed GGR)		10% of net sports betting proceeds (assumed GGR)	State lottery monopoly; no operator tax (state-run)
Casino tax is progressive; sports betting revenue taxed at 10% and subject to 0.25% federal excise tax on handle \| State framework \| No formal framework \| Lottery operated by state agency; proceeds transferred to state funds. Player withholding typically applies: federal 24% on prizes >$5,000; state withholding varies.
USA – Connecticut	Tribal casinos remit 25% of gross slot machine revenue to the state (assumed GGR)	Online casino gambling taxed at 18% of gross gaming revenue for first five years then 20% (assumed GGR)	13.75% of GGR online; 13.75% retail	State lottery monopoly; no operator tax (state-run)		Winnings subject to federal tax and CT income tax (up to 6.99%)
Only tribal casinos operate; state receives 25% of slot revenue \| State framework \| No formal framework \| Lottery operated by state agency; proceeds transferred to state funds. Player withholding typically applies: federal 24% on prizes >$5,000; state withholding varies.
USA – Delaware	Table games taxed at 15.5% of net proceeds plus a 4.5% purse supplement (effective 20%) (assumed GGR)	Internet video lottery games taxed at 42.5% of net proceeds plus 10% purse supplement (52.5%) (assumed GGR)	State revenue share ~50% of net (assumed GGR)	State lottery monopoly; no operator tax (state-run)		No state withholding on gambling winnings
Lottery video games taxed heavily; state-run lottery controls gambling; operator share limited \| Lottery model with vendor splits \| No formal framework \| Lottery operated by state agency; proceeds transferred to state funds. Player withholding typically applies: federal 24% on prizes >$5,000; state withholding varies.
USA – District of Columbia			20% (online), 10% (retail) (assumed GGR)	State lottery monopoly; no operator tax (state-run)
No national lottery operator framework identified; verify monopoly or prohibition. \| Lottery operated by state agency; proceeds transferred to state funds. Player withholding typically applies: federal 24% on prizes >$5,000; state withholding varies.
USA – Illinois	Progressive tax on casino gaming: 15% up to $25M; 22.5% $25M-$50M; 27.5% $50M-$75M; 32.5% $75M-$100M; 37.5% $100M-$150M; 45% $150M-$200M; 50% over $200M (table games 15% up to $25M then 20%) (assumed GGR)	15% for sports betting, no iGaming yet (assumed GGR)	Tiered 20%-40% of GGR (2024 reform)	State lottery monopoly; no operator tax (state-run)		4.95% state income tax withheld on gambling winnings over $1,000
Also charges admissions taxes; sports betting tax rate bracketed from 20% to 40% \| State framework; higher for larger revenue \| No formal framework \| Lottery operated by state agency; proceeds transferred to state funds. Player withholding typically applies: federal 24% on prizes >$5,000; state withholding varies.
USA – Indiana	Riverboat casinos taxed 15% up to $25M, 20% $25M-$50M, 25% $50M-$75M, 30% $75M-$150M, 35% $150M-$600M, 40% over $600M; Racinos taxed 25%-30%-35% across revenue tiers (assumed GGR)		9.5% of GGR	State lottery monopoly; no operator tax (state-run)
Supplemental wagering tax up to 3.5% may apply \| State framework \| No formal framework \| Lottery operated by state agency; proceeds transferred to state funds. Player withholding typically applies: federal 24% on prizes >$5,000; state withholding varies.
USA – Iowa			6.75% (online and retail) (assumed GGR)	State lottery monopoly; no operator tax (state-run)
No national lottery operator framework identified; verify monopoly or prohibition. \| Lottery operated by state agency; proceeds transferred to state funds. Player withholding typically applies: federal 24% on prizes >$5,000; state withholding varies.
USA – Kansas			10% tax on sports wagering revenue paid to state Lottery fund (assumed GGR)	State lottery monopoly; no operator tax (state-run)
Sports wagering revenue: 10% to state lottery fund, 90% to operator \| No formal framework \| Lottery operated by state agency; proceeds transferred to state funds. Player withholding typically applies: federal 24% on prizes >$5,000; state withholding varies.
USA – Kentucky			14.25% (online), 9.75% (retail) (assumed GGR)	State lottery monopoly; no operator tax (state-run)
No national lottery operator framework identified; verify monopoly or prohibition. \| Lottery operated by state agency; proceeds transferred to state funds. Player withholding typically applies: federal 24% on prizes >$5,000; state withholding varies.
USA – Louisiana			15% (online), 10% (retail) (assumed GGR)	State lottery monopoly; no operator tax (state-run)
No national lottery operator framework identified; verify monopoly or prohibition. \| Lottery operated by state agency; proceeds transferred to state funds. Player withholding typically applies: federal 24% on prizes >$5,000; state withholding varies.
USA – Maine			10% (online and retail) (assumed GGR)	State lottery monopoly; no operator tax (state-run)
No national lottery operator framework identified; verify monopoly or prohibition. \| Lottery operated by state agency; proceeds transferred to state funds. Player withholding typically applies: federal 24% on prizes >$5,000; state withholding varies.
USA – Maryland			15% (online and retail) (assumed GGR)	State lottery monopoly; no operator tax (state-run)
No national lottery operator framework identified; verify monopoly or prohibition. \| Lottery operated by state agency; proceeds transferred to state funds. Player withholding typically applies: federal 24% on prizes >$5,000; state withholding varies.
USA – Massachusetts	Two resort casinos taxed at 25% of gross gaming revenue; slots parlor taxed at 40% plus 9% to Race Horse Development Fund (49%) (assumed GGR)		20% of GGR online; 15% retail	State lottery monopoly; no operator tax (state-run)
Casino taxes differ by facility; sports wagering tax categories: 15% for Category 1 & 2, 20% for Category 3 licensees \| State framework \| No formal framework \| Lottery operated by state agency; proceeds transferred to state funds. Player withholding typically applies: federal 24% on prizes >$5,000; state withholding varies.
USA – Michigan	19% tax on land-based casino gaming revenue (10.9% to Detroit, 8.1% to state) (assumed GGR)	iGaming taxed on a graduated scale: 20% (<$4M), 22% ($4M-$8M), 24% ($8M-$12M), 26% ($12M-$16M), 28% (>$16M) (assumed GGR)	8.4% of GGR (state) + local 1.25% in Detroit	State lottery monopoly; no operator tax (state-run)		4.25% state income tax on gambling winnings (not withheld)
Online sports betting shares the same 8.4% rate; 0.25% federal excise tax on handle applies \| State + local \| No formal framework \| Lottery operated by state agency; proceeds transferred to state funds. Player withholding typically applies: federal 24% on prizes >$5,000; state withholding varies.
USA – Mississippi			8% (retail only) (assumed GGR)	State lottery monopoly; no operator tax (state-run)
No national lottery operator framework identified; verify monopoly or prohibition. \| Lottery operated by state agency; proceeds transferred to state funds. Player withholding typically applies: federal 24% on prizes >$5,000; state withholding varies.
USA – Montana			100% (retail) [lottery monopoly]	State lottery monopoly; no operator tax (state-run)
No national lottery operator framework identified; verify monopoly or prohibition. \| Lottery operated by state agency; proceeds transferred to state funds. Player withholding typically applies: federal 24% on prizes >$5,000; state withholding varies.
USA – Nebraska			20% (retail) (assumed GGR)	State lottery monopoly; no operator tax (state-run)
No national lottery operator framework identified; verify monopoly or prohibition. \| Lottery operated by state agency; proceeds transferred to state funds. Player withholding typically applies: federal 24% on prizes >$5,000; state withholding varies.
USA – Nevada	Monthly gross gaming revenue tax: 3.5% of first $50k, 4.5% of next $134k, 6.75% on revenue over $134k; plus 9% live entertainment tax on admission charges (assumed GGR)	Online poker taxed at 6.75% (assumed GGR)	6.75% of GGR	State lottery monopoly; no operator tax (state-run)	6.75% of sportsbook revenues (assumed GGR)	Nevada has no state income tax; winnings subject to federal tax
Annual and quarterly license fees also apply per machine or game \| State framework \| No formal framework \| Lottery operated by state agency; proceeds transferred to state funds. Player withholding typically applies: federal 24% on prizes >$5,000; state withholding varies.
USA – New Hampshire			51% (online and retail) (assumed GGR)	State lottery monopoly; no operator tax (state-run)
No national lottery operator framework identified; verify monopoly or prohibition. \| Lottery operated by state agency; proceeds transferred to state funds. Player withholding typically applies: federal 24% on prizes >$5,000; state withholding varies.
USA – New Jersey	8% tax on casino gross revenue plus 1.25% investment alternative tax (assumed GGR)	Internet gaming taxed at 15% plus 5% investment alternative tax and 2.5% community investment tax (22.5%) (assumed GGR)	13% of GGR online; 8.5% retail	State lottery monopoly; no operator tax (state-run)		3% withholding on gambling winnings (state income tax)
Additional 1.25% taxes fund infrastructure and community development; rates apply to Atlantic City casinos \| State framework \| No formal framework \| Lottery operated by state agency; proceeds transferred to state funds. Player withholding typically applies: federal 24% on prizes >$5,000; state withholding varies.
USA – New York	Commercial casino revenue taxed at 30% of slot/ETG revenue and 10% of table game and sports wagering revenue (assumed GGR)	51% GGR for online sports betting; 30% for online casino proposed (not yet)	51% of GGR online; 10% retail	State lottery monopoly; no operator tax (state-run)		Winnings subject to federal tax and NY income tax up to 10.9%
Land-based tax revenue allocated 80% to education and property tax relief, 10% to host municipality and county, 10% to non-host counties; sports wagering tax revenue dedicated to education and other funds \| State framework \| No formal framework \| Lottery operated by state agency; proceeds transferred to state funds. Player withholding typically applies: federal 24% on prizes >$5,000; state withholding varies.
USA – North Carolina			18% (online and retail) (assumed GGR)	State lottery monopoly; no operator tax (state-run)
No national lottery operator framework identified; verify monopoly or prohibition. \| Lottery operated by state agency; proceeds transferred to state funds. Player withholding typically applies: federal 24% on prizes >$5,000; state withholding varies.
USA – Ohio			20% (online and retail) (assumed GGR)	State lottery monopoly; no operator tax (state-run)
No national lottery operator framework identified; verify monopoly or prohibition. \| Lottery operated by state agency; proceeds transferred to state funds. Player withholding typically applies: federal 24% on prizes >$5,000; state withholding varies.
USA – Ontario		Online gaming and sports betting revenue taxed at 20% of gross gaming revenue (revenue share) (assumed GGR)	Not applicable (assumed GGR)	State lottery monopoly; no operator tax (state-run)
Province-run model; iGaming Ontario collects 20% of GGR and remits net revenue to operators \| Ontario is Canada; see Canada – Ontario entry \| No formal framework \| Lottery operated by state agency; proceeds transferred to state funds. Player withholding typically applies: federal 24% on prizes >$5,000; state withholding varies.
USA – Pennsylvania	Slot machines taxed 48%-54% of GGR; table games taxed 16%	Online slot machines taxed at 54% of GGR; online table games and poker taxed at 16%; fantasy contests taxed at 15%	36% of GGR online; 36% retail	State lottery monopoly; no operator tax (state-run)	Video gaming terminals taxed at 52% of gross revenue (assumed GGR)	Winnings subject to federal tax; PA income tax 3.07%
Pennsylvania also taxes VGTs and online slot machines at high rates \| State framework \| No formal framework \| Lottery operated by state agency; proceeds transferred to state funds. Player withholding typically applies: federal 24% on prizes >$5,000; state withholding varies.
USA – Rhode Island	State receives 61% of VLT revenue and 18% of table games (assumed GGR)	Online slots revenue allocated 61% to state; online table games revenue allocated 15.5% to state (assumed GGR)	51% of GGR to state (online); 51% retail	State lottery monopoly; no operator tax (state-run)		No state income tax on gambling winnings
Rhode Island operates a monopoly iGaming market with revenue-sharing: 61% of online slots revenue to state and 15.5% of online table games revenue to state; sports betting revenue taxed at 51% \| Lottery model with vendor splits \| No formal framework \| Lottery operated by state agency; proceeds transferred to state funds. Player withholding typically applies: federal 24% on prizes >$5,000; state withholding varies.
USA – South Dakota			9% (retail) (assumed GGR)	State lottery monopoly; no operator tax (state-run)
No national lottery operator framework identified; verify monopoly or prohibition. \| Lottery operated by state agency; proceeds transferred to state funds. Player withholding typically applies: federal 24% on prizes >$5,000; state withholding varies.
USA – Tennessee			19.7% (online and retail) (assumed GGR)	State lottery monopoly; no operator tax (state-run)
No national lottery operator framework identified; verify monopoly or prohibition. \| Lottery operated by state agency; proceeds transferred to state funds. Player withholding typically applies: federal 24% on prizes >$5,000; state withholding varies.
USA – Vermont			31.7% (online and retail) (assumed GGR)	State lottery monopoly; no operator tax (state-run)
No national lottery operator framework identified; verify monopoly or prohibition. \| Lottery operated by state agency; proceeds transferred to state funds. Player withholding typically applies: federal 24% on prizes >$5,000; state withholding varies.
USA – Virginia			15% (online and retail) (assumed GGR)	State lottery monopoly; no operator tax (state-run)
No national lottery operator framework identified; verify monopoly or prohibition. \| Lottery operated by state agency; proceeds transferred to state funds. Player withholding typically applies: federal 24% on prizes >$5,000; state withholding varies.
USA – West Virginia	Electronic gaming devices taxed at 53.5% of adjusted gross receipts; table games taxed at 35% (assumed GGR)	iGaming taxed at 15% of adjusted gross receipts (assumed GGR)	Sports betting taxed at 10% of adjusted gross receipts (assumed GGR)	State lottery monopoly; no operator tax (state-run)	53.5% on electronic gaming devices (assumed GGR)	Winnings subject to WV income tax (3%-6.5%)
0.25% federal excise tax applies to sports betting handle \| No formal framework \| Lottery operated by state agency; proceeds transferred to state funds. Player withholding typically applies: federal 24% on prizes >$5,000; state withholding varies.
USA – Wyoming			10% (online and retail) (assumed GGR)	State lottery monopoly; no operator tax (state-run)
No national lottery operator framework identified; verify monopoly or prohibition. \| Lottery operated by state agency; proceeds transferred to state funds. Player withholding typically applies: federal 24% on prizes >$5,000; state withholding varies.
Zambia	Casino games: K5,000 per table monthly; gaming machines: K500 per machine monthly (assumed GGR)	Online casino live games taxed at 20% of gross takings; online casino machine games 35% of gross takings; online betting 25% of gross takings (assumed GGR)	25% of GGR	Online lottery winnings taxed 35% of net proceeds; brick-and-mortar lottery winnings 15% of net proceeds	Brick-and-mortar betting taxed 15% of gross takings (assumed GGR)	Winnings from gaming, betting and lottery subject to 15% withholding tax (reduced from 20%)
Rates set in the Income Tax (Amendment) Act 2024 effective 2025; tax collected monthly \| National framework

No file available.