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BINGO TAX RATES IN EU

bingo-148903

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. Denmark Reserved to public sector and/or public interest objectives
1. Germany Reserved to public sector and/or public interest objectives
1. Ireland Reserved to public sector and/or public interest objectives
1. Sweden Reserved to public sector and/or public interest objectives
2. Latvia about €157 per annum per seat in the bingo hall, plus licence fees of about €470’000
3. Austria 27.5%
4. Portugal 22.5%
5. Spain 20.5%
6. Italy 20%
6. Malta 20% in the case of offline operations (on-line operators pay only fixed fees of approx. €91’000 per annum)
7. Luxembourg 15% (45% of gross revenue)
8. Belgium 13%
9. Poland 10%
10. Lithuania 5% (15% of net revenue)
10. United Kingdom 5% (15% of net revenue)
11. Hungary 4.66% (7% of winnings)
12. Finland 3.33% (5% of winnings)
13. Czech Republic 3.25% (15% of profit)
14. Slovakia approximately €550 per annum per supplier of bingo services
15. Cyprus 0% (bingo services do not attract special taxes)
15. Netherlands 0% (bingo services do not attract special taxes)
15. France no tax is foreseen, as there is no demand for bingo services
16. Estonia insufficient information available
16. Greece bingo services cannot be lawfully provided
16. Slovenia insufficient information available

Divergency Finding: Even if the two highest and the two lowest rates are left out of account, some Member States impose tax rates about 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 bingo services.

© European Union

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