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Gross Gaming Revenue (GGR)

Total stakes minus winnings paid out — the standard base for gambling taxes and fees.

Gross Gaming Revenue is the industry's fundamental unit of account: total stakes minus winnings paid out — what the operator actually retains before any costs. Regulators tax it (the UK's 21% Remote Gaming Duty, Sweden's 22%, the Netherlands' 37.8% all apply to GGR), scale licence fees by it, and publish market sizes in it.

Its usefulness is comparability: a percentage of GGR means the same thing in every market, which is why this atlas can put ten tax regimes in one table. The notable dissenter is Germany, which taxes stakes rather than revenue — a structural difference with larger effects than the small-looking 5.3% rate suggests.

Reading regulatory news without this term is impossible: market-size reports, tax debates and licence-fee schedules all speak GGR. When the Netherlands raised its gambling tax to 37.8% from January 2026, the base was GGR; when Italy's 2024 re-tender set online casino at 25.5%, that was GGR too. The number lets a reader compare a Dutch operator's burden with an Italian one's without untangling two accounting systems.

GGR is also where regulation and economics meet: a regime that raises its GGR rate is betting that licensed operators absorb the cost rather than losing players offshore. The Dutch increases and Sweden's 2024 move from 18% to 22% are both live tests of that bet, and the change tracker logs each result as governments publish receipts.

A reader using this atlas meets GGR constantly: the country tables quote tax rates against it, the licence comparison prices compliance contributions by it, and the change tracker logs every rate move in it. Whenever a figure here lacks an explicit base, GGR is the safe assumption — exceptions like Germany's stakes tax are always flagged, because the base changes the meaning more than the rate does.

Frequently asked questions

How is GGR calculated?
Total stakes received minus winnings paid out, over the reporting period. A slot that takes €100 in bets and pays €96 back has produced €4 of GGR. Operating costs, bonuses and taxes are not deducted — that is what distinguishes it from Net Gaming Revenue.
Is GGR the same as profit?
No. GGR is the gross margin of the gambling product itself, before bonuses, payment costs, salaries, marketing and tax. An operator can post strong GGR and still lose money — common in high-tax markets like the Netherlands, where the state takes 37.8% of GGR plus a 1.95% levy before any cost is paid.
Which countries tax GGR rather than stakes?
Most licensed markets: the UK (21% Remote Gaming Duty), Spain (20%), Sweden (22%), Italy (25.5% online casino), Brazil (escalating to 15% by 2028) and others. Germany is the major exception, taxing 5.3% of stakes — a different base with materially different effects.
Why do regulators prefer GGR as a tax base?
It scales with what the operator actually retains, so it does not punish high-payout products the way a stakes tax does, and it is auditable from the same data regulators already collect for supervision. The comparison is on the gambling-tax page.
Related terms

Net Gaming Revenue · Gambling Tax

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