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Gambling Tax

The jurisdiction-specific levy on gambling activity — charged on GGR, stakes or turnover depending on the regime.

The operator-side levy on gambling activity — almost always charged on GGR in modern regimes, occasionally on stakes (Germany) or turnover (legacy lottery models). Rates range from Gibraltar's 0.15% of GGY to the Netherlands' 37.8%, with most licensed markets clustering between 15% and 25%.

Two structural details decide the real burden: the base (a stakes tax at 5.3% can exceed a GGR tax at 30% for high-payout games) and the stack (levies for responsible gambling, regulatory funding or sport often sit on top of the headline rate). The gambling-tax comparison page tracks both per jurisdiction.

The headline rate is the start of the analysis, never the end. Italy's online casino rate is 25.5% — plus a 3% regulatory fee and a 0.2% responsible-gambling contribution. The Netherlands' 37.8% sits beside a 1.95% gambling levy. Britain adds a statutory levy on top of 21% Remote Gaming Duty. The stack, not the headline, is what an operator actually remits.

Direction of travel is one-way at present: Sweden moved 18%→22% in 2024, the Netherlands legislated two increases reaching 37.8% by 2026, Brazil wrote an escalation to 15% into its launch framework, and Italy's re-tender raised online rates. No major market has cut its gambling tax in years — the argument is only ever about how much channelling each increase costs.

The dedicated gambling-tax page assembles the live comparison: every jurisdiction in the atlas, its rate, its base and the levies stacked on top, each cited to the enacting instrument. The pattern that emerges is regional — Europe's open markets cluster high and keep climbing, the offshore hubs price near zero by design, and the newest regimes (Brazil's escalating schedule) write future increases into the launch framework itself.

Frequently asked questions

Which country has the highest online gambling tax?
Among open licensed markets in this atlas, the Netherlands: 37.8% of GGR from January 2026, plus a 1.95% levy. Germany's 5.3% stakes tax can exceed it in effective terms for high-payout games, because the base is every euro wagered rather than the operator's margin.
Which jurisdiction has the lowest?
Gibraltar, by design: 0.15% of GGY with the first £100,000 exempt. The jurisdiction earns from licence fees and the economic substance operators must maintain locally, not from gaming duty.
What is the difference between a GGR tax and a stakes tax?
A GGR tax applies to stakes minus winnings; a stakes tax applies to every wager regardless of outcome. For a 96%-payout slot, Germany's 5.3% on stakes is roughly equivalent to a 130% tax on GGR — which is why German operators lowered payout rates to absorb it.
Do players pay gambling taxes directly?
In most licensed markets, no — the operator remits. Brazil is a notable exception, layering player income tax on net winnings on top of the operator-side GGR tax. Player-side taxation is always a separate question from the operator rates this site tabulates.
Where can I compare every jurisdiction's rate?
The gambling-tax page tabulates the atlas's full set side by side — rate, base and the levy stack — with each figure cited to the enacting instrument. The country profiles carry the same numbers in context, including what the rate applies to and since when.

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