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CASINO GAMING TAX RATES IN EU

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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. Italy > Reserved to public sector and/or public interest objectives
1. Netherlands > Reserved to public sector and/or public interest objectives
1. Sweden > Reserved to public sector and/or public interest objectives
2. Germany > 54.2% (up to 70% of net revenue and 30% of profit)
3. Denmark > 40% (60% of net revenue)
4. Austria > 38.3% (57.5% of net revenue)
5. France > 38.1% (57.2% of net revenue)
6. Luxembourg > 30% (45% of net revenue)
6. Poland > 30% (45% of net revenue)
7. Latvia > license fees of at least €533’000
8. Malta > 29% on average
9. Spain > 27% (40.5% of net revenue)
10. Portugal > 26.6% (40% of net revenue)
11. Estonia > 18%
12. Belgium > 11.7% (17.6% of net revenue)
13. Greece > approx. 11% (about 33% of net revenue, composed of variable
rates of taxation and concession fees of several million Euros)
14. Hungary > 7.22% (21.66% of net revenue on average)
15. United Kingdom > 7% (21% of net revenue)
16. Slovakia > approx. €104’500 per annum
17. Czech Republic > 3.25% (13% of profit)
18. Cypru >s casino gambling services may not lawfully be supplied
18. Ireland > casino gambling services may not lawfully be supplied
18. Lithuania > insufficient information available
18. Slovenia > insufficient information available

Divergency Finding: Even if the two highest and lowest rates are left out of account, some Member States impose tax rates which are between five and 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 casino gaming services.

© European Union

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