Net Gaming Revenue (NGR)
GGR minus bonuses, loyalty costs and certain fees — a narrower tax/reporting base used in some regimes.
Net Gaming Revenue narrows GGR by deducting bonuses, loyalty costs and certain fees — moving the measure from "what players lost" toward "what the operator actually earned". Affiliate deals are typically struck on NGR, and some tax regimes permit bonus deductions that shift the effective base partway there.
The practical caution: NGR has no single definition. Every contract and every statute draws the deduction list differently, so a number labelled NGR is meaningless without the definition attached — the first thing to check in any revenue-share agreement.
NGR matters most in two rooms: the negotiation where an affiliate's revenue share is set, and the parliamentary committee where a government decides whether bonuses should be tax-deductible. In both, moving from GGR to NGR shifts real money — a market with heavy welcome offers can show NGR fifteen or twenty percent below its GGR.
The regulatory trend runs against generosity: Sweden limits operators to a single welcome offer, the Netherlands has banned untargeted advertising outright, and Germany's product rules leave little room for bonusing at all. Where bonuses shrink, the GGR–NGR gap narrows, and the distinction loses some of its bite.
In this atlas NGR appears mostly by its absence: the tax tables quote GGR because statutes do, and NGR enters only where a regime's deduction rules pull the effective base downward. For anyone reading operator financial reports against the rates here, the distinction is the first reconciliation to make — published revenue lines are usually NGR-flavoured, while the tax applies to the gross figure.