Five markets raised their online casino tax this year. The UK nearly doubled its rate in April, the Netherlands and Mexico moved in January, Brazil stepped up again, and Malta changed its rates for local play on 1 October. If you sell to operators in any of those markets, your customers are now pricing that into every revenue-share conversation.
This is a reference page. It sets out the headline gambling taxes in 28 jurisdictions as of October 2026, taken from the tax tables we keep on each market. Every rate below links back to a law, a tax authority notice or a regulator's fee schedule in our records.
Headline online casino rates, ranked
The chart compares taxes charged on gross gaming revenue (GGR), meaning stakes minus winnings. It leaves out markets that tax stakes instead, like Germany, because a stake tax and a GGR tax cannot be put on the same axis without a conversion. We do that conversion further down.
Two groups stand out. At the top are markets taxing at 35% or more: Pennsylvania's slots, Mexico, the UK, the Netherlands and Greece. At the bottom sit the hub jurisdictions, Gibraltar and the Isle of Man, whose rates are designed for companies licensed there and serving players elsewhere. Most of Europe's newer regulated markets cluster between 20% and 28%.
What changed in 2026
United Kingdom. Remote Gaming Duty went from 21% to 40% on 1 April 2026. Online betting is next: a new 25% rate of General Betting Duty for remote betting starts in April 2027. Until then remote betting stays at 15%. See our UK compliance page for the full licence and duty picture.
Netherlands. The kansspelbelasting has risen two years running, from 30.5% to 34.2% in 2025 and to 37.8% on 1 January 2026. Licensees also pay a 1.95% levy to the Kansspelautoriteit. Dutch reporting this year has questioned whether the higher rate is raising the expected revenue.
Mexico. The special tax on production and services (IEPS) on online games rose from 30% to 50% on 1 January 2026. Foreign operators without a Mexican establishment pay 50% of everything received from players, with no deduction for prizes.
Brazil. Lei Complementar 224/2025 lifts the rate on betting GGR from 12% to 13% in 2026, 14% in 2027 and 15% from 2028. On top sit a BRL 30m authorisation fee and a monthly supervision fee that runs from about BRL 54,000 to BRL 1.94m depending on revenue. More on our Brazil compliance page.
Malta. From 1 October 2026 the gaming tax on players in Malta is 15% for Type 1 games (casino-style) and 10% for Types 2 to 4. It used to be a flat 5%. The rate applies to local play only, so for most Malta-licensed businesses the bigger annual cost is still the compliance contribution.
The German exception: a 5.3% tax that is bigger than it looks
Germany taxes online slots, poker and sports betting at 5.3% of stakes, not revenue. Five point three sounds lower than every rate in the chart above. It is not.
On a slot, the operator's GGR is roughly the house edge on everything staked. At a 96% RTP the edge is 4%, so a 5.3% tax on stakes takes more than the whole margin: 132% of GGR. The only way to stay above water is to lower RTP, which is exactly what has happened in the German market.
Portugal does the same for sports betting, at 8% of stakes, and Argentina taxes 5% of player deposits nationally on top of provincial levies. When a market's headline rate looks low, check the base before comparing it.
The full table
| Market | Online casino | Sports betting | Base | Also worth knowing |
|---|---|---|---|---|
| United Kingdom | 40% | 15% | GGR | Remote betting rises to 25% in April 2027. 1.1% statutory levy. |
| Netherlands | 37.8% | 37.8% | GGR | Plus 1.95% Ksa levy. EUR 61,300 per licence application. |
| Greece | 35% | 35% | GGR | Plus 0.5% to the HGC. Players pay 20–30% on casino wins over EUR 100. |
| Romania | 30% | 30% | GGR | Class I remote licence EUR 300,000 a year, plus EUR 500,000 to ONJN. |
| Denmark | 28% | 28% | GGR | Annual fee tiered by GGR, DKK 73,200 to DKK 6.45m. |
| Italy | 25% | 24% | GGR (margin) | 3% annual concession fee. EUR 7m one-off per concession. |
| Portugal | 25% | 8% of stakes | GGR / stakes | Betting exchanges: 35% of commission. |
| Sweden | 22% | 22% | GGR | Supplier permit SEK 16,500 a year. |
| Spain | 20% | 20% | GGR | Plus 0.75 per thousand of stakes as a regulatory fee. |
| Germany | 5.3% of stakes | 5.3% of stakes | Stakes | See the conversion above. |
| Malta | 15% (local players) | 10% | GGR | From 1 Oct 2026. Compliance contribution of 0.4–4% by game type. |
| Gibraltar | 0.15% | 0.15% | GGR | First GBP 100,000 exempt. Licence fees GBP 50,000–200,000 (B2C). |
| Isle of Man | 1.5% → 0.1% | 1.5% → 0.1% | GGR | Banded: 1.5% on first GBP 20m, 0.1% above GBP 40m. |
| Curaçao | No GGR tax | No GGR tax | Fixed fees | EUR 47,450 a year for a B2C licence (two fees combined). |
| Pennsylvania | 54% slots, 16% tables | 36% | GGR | Rates include the 2% local share. |
| New Jersey | 19.75% | 19.75% | GGR | Plus 2.5% investment alternative tax on internet gaming. |
| Michigan | 20–28% | 8.4% | GGR | Casino rate graduated by annual revenue. |
| Ontario | 20% | 20% | Revenue share | Paid to iGaming Ontario. Operator registration CAD 100,000 a year. |
| United States (federal) | – | 0.25% of handle | Stakes | Federal excise, on top of each state's tax. |
| Mexico | 50% | 50% | GGR | Foreign operators without a local establishment: 50% of receipts, no deductions. |
| Brazil | 13% | 13% | GGR | 14% in 2027, 15% from 2028. BRL 30m authorisation fee. |
| Colombia | 15% | 15% | GGR | 17% if RTP falls below 83%. Plus a 16% consumption tax for 2026 only. |
| Peru | 12% | 12% | GGR | Plus 1% of each bet for foreign operators (ISC). |
| Argentina (national) | 5% of deposits | 5% of deposits | Deposits | Up to 15% for unregistered offshore operators. Provinces add their own. |
| Buenos Aires Province | 8% + 2% canon | 8% + 2% canon | GGR | Plus 15% provincial gross income tax. |
| Philippines | 30% | 15% (live sports) | GGR | Plus a 10% audit fee on the PAGCOR share. |
| Australia (NSW, VIC, QLD) | Not permitted | 15–20% | Net wagering revenue | Point-of-consumption taxes, set by each state. |
| South Africa (Mpumalanga) | – | 6.5% | GGR | Provincial levies differ. |
What suppliers pay
Most of the money above is paid by operators, but suppliers carry their own fixed costs. These are the annual fees for a B2B or software-supplier licence in the markets where we hold the schedules. For application costs and timelines market by market, see what a B2B supplier licence actually costs.
| Market | Supplier licence or fee |
|---|---|
| Malta | Critical gaming supply: EUR 25,000–35,000 by revenue. Software supply: EUR 3,000–5,000. |
| Curaçao | EUR 24,490 for a supplier licence. |
| Gibraltar | GBP 20,000–85,000 for B2B. Support services GBP 5,000–50,000. |
| Isle of Man | GBP 36,750 (software supplier) or GBP 52,500 (network services). GBP 5,250 to apply. |
| United Kingdom | Licence fees by turnover, plus the 1.1% levy on gambling software licences. |
| Denmark | DKK 45,100, plus DKK 67,600 to apply. |
| Sweden | SEK 16,500 per software permit. |
| Ontario | CAD 15,000 (manufacturer) or CAD 3,000 (other gaming-related supplier). |
| Philippines | Gaming system administrators pay at least PHP 3m–9m a month (minimum guaranteed fee). |
How we compiled this
Rates come from the tax and fee tables on each Gamitas jurisdiction page, last reviewed in September and October 2026. Each row is sourced to a statute, tax authority notice or regulator fee schedule. Where a change was announced but not yet in force, we give the current rate and note the next one. We publish headline rates; effective rates depend on bonuses, deductions and thresholds that differ by operator.
- Deloitte: UK Autumn Budget 2025, gambling duties
- Lei Complementar 224/2025 summary (Felsberg Advogados)
- Brazil Law 13,756/2018
- iGaming Business: Dutch gambling tax rise and revenue
- SBC Americas: Mexico Senate approves gaming tax hike
- Gibraltar: Gambling Duties and Licence Fees Regulations 2026
- Isle of Man Customs and Excise: Notice 451 MAN, gambling duty
- PAGCOR: fees and rates framework