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RATES OF TAX ON GAMBLING VIA MACHINES OUTSIDE CASINOS IN EU

Gambling machines

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

Rank Member State Rate of taxation as a percentage of net revenue
1. Finland Reserved to public sector and/or public interest objectives
2. Denmark 55% on average
3. Austria up to 49.92% (25% of net revenue or up to €17’472 per machine per annum, depending on the Land)
4. Poland up to 45%
5. Sweden 36%
6. Slovenia up to 20%
7. Latvia about 18% (€1’620 per machine per annum, plus licence fees of approximately €470’000)
8. Italy up to 13.5%
9. Czech Republic 12% (13% of profit)
10. Hungary 11.15% (approximately €3’902 per machine per annum)
11. Spain 10.95% (up to €3’832 per machine per annum, depending on the province)
12. Germany 10.49% (up to €3’672 per machine per annum, depending on the Land)
13. Belgium 10.2% (up to €3’570 per machine per annum)
14. United Kingdom 8% (approximately €2’800 per machine per annum)
15. Lithuania 5.95% (up to €2’084 per machine per annum)
16. Slovakia 3.34% (€1’170 per machine per annum)
17. Ireland 1.44% (€505 per machine per annum)
18. Estonia 0.9% (approximately €320 per machine per annum)
19. Netherlands 0% (machine gambling services do not attract special taxes)
20. Cyprus machine gambling services are not lawful outside casinos
20. France machine gambling services are not lawful outside casinos
20. Greece machine gambling services are not lawful outside casinos
20. Luxembourg machine gambling services are not lawful outside casinos
20. Malta machine gambling services outside casinos in the form of video lottery terminal operations are not yet lawful
20. Portugal machine gambling services are not lawful outside casinos

Divergency Finding: Even if the three highest and three lowest rates are left out of account, some Member States impose tax rates up to ten 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 machine gambling services.

© European Union

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