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BETTING TAX RATES IN EU

horse racing

Ranked from highest to lowest, with comparative-equivalent indications of national tax rates

Rank Member State Rate of taxation as a percentage of gross revenue
1. Finland Reserved to public sector and/or public interest objectives
1. France Reserved to public sector and/or public interest objectives
1. Italy Reserved to public sector and/or public interest objectives
1. Sweden Reserved to public sector and/or public interest objectives
2. Austria up to 28.46% (6.8% of gross revenue, plus 32.5% of winnings, depending on the Land)
3. Netherlands 19.33% (29% of winnings)
4. Cyprus 18.5% (11% on horserace pool betting, 26% on other pool betting)
5. Germany 16.66%
6. Luxembourg 15%
7. Belgium 13%
8. Hungary 11% (30% of net revenue from fixed-odds betting, 17% of winnings from totalisators)
9. United Kingdom up to 7.5% (15% of net revenue, plus up to 10% of profit from fixed-odds betting on the results of horse racing)
10. Spain 6.66% (10% of winnings)
11. Denmark 6.33% (19% of net revenue on average)
12. Poland 6%
13. Estonia 5%
13. Lithuania 5%
14. Slovakia up to approximately €12’900 per annum
15. Malta 4.42% (25% of net turnover on off-line betting and 0.5% of gross turnover on on-line betting)
16. Greece 4.33% (3% of net revenue and 5% of winnings)
17. Latvia 3.33% (10% of net revenue)
18. Czech Republic 3.25% (13% of profit)
19. Ireland up to 1.5%
20. Portugal insufficient information available
20. Slovenia insufficient information available

Divergency Finding: Even if the individual highest and lowest rates are left out of account, some Member States impose tax rates up to six times higher than those imposed by other Member States. It must be concluded that there is a high risk of market distortion due to divergences amongst the Member States in their fiscal treatment of betting services.

© European Union

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