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Lottery Tax Rates in European Union

Lottery

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. Belgium Reserved to public sector and/or public interest objectives
1. Cyprus Reserved to public sector and/or public interest objectives
1. Czech Republic Reserved to public sector and/or public interest objectives
1. Denmark Reserved to public sector and/or public interest objectives
1. Finland Reserved to public sector and/or public interest objectives
1. France Reserved to public sector and/or public interest objectives
1. Germany Reserved to public sector and/or public interest objectives
1. Hungary Reserved to public sector and/or public interest objectives
1. Ireland Reserved to public sector and/or public interest objectives
1. Italy Reserved to public sector and/or public interest objectives
1. Latvia Reserved to public sector and/or public interest objectives
1. Lithuania Reserved to public sector and/or public interest objectives
1. Luxembourg Reserved to public sector and/or public interest objectives
1. Netherlands Reserved to public sector and/or public interest objectives
1. Poland Reserved to public sector and/or public interest objectives
1. Portugal Reserved to public sector and/or public interest objectives
1. Slovakia Reserved to public sector and/or public interest objectives
1. Slovenia Reserved to public sector and/or public interest objectives
1. Spain Reserved to public sector and/or public interest objectives
1. Sweden Reserved to public sector and/or public interest objectives
2. United Kingdom 40% (12% tax, plus 28% compulsory contribution to good causes)
3. Greece 21% (10% of winnings plus an average of 43% the net revenue generated by lotteries not directly operated by the State)
4. Austria 20.5% (30.75% of net revenue from electronic lotteries, 30.75% of gross revenue from other lotteries)
5. Malta 16.25% (12.5% on instant lottery ticket sales, 20% of other lottery revenues)
6. Estonia 14%

Divergency Finding: Given that lottery revenues are entirely appropriated to purposes of public interest in most of the Member States and that new suppliers would not be permitted to provide additional, commercial lottery services in any of the Member States, it must be concluded that a single, internal market for lottery services does not exist and that it therefore cannot be distorted by divergent rates of taxation.

© European Union

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