Brazil’s LCP 224/2025 locks in four annual GGR tax steps from 12% to 15% by 2028. Here’s the exact schedule, the full tax stack, and what it means for operator margins.
Malta’s October 2026 gaming tax overhaul triples the Type 1 rate and reshapes VAT for most online operators. What your finance and compliance teams must action before day one.
The UK’s 40% RGD and 25% CIT don’t simply stack — their interaction determines your real tax rate. Model the mechanics before your next board sign-off.
Malta’s statutory 35% corporate tax rate obscures the mechanics that deliver a ~5% effective rate for iGaming groups. Here is exactly how the refund system works, and where Pillar Two creates friction.
Curaçao levies zero GGR tax under the LOK. What you actually pay is profit tax at 15–22%, or as low as 0–2% with substance compliance — and OECD Pillar Two is closing in.
UK B2C gambling supplies are VAT-exempt under Schedule 9 Group 4, but B2B platform services, affiliate fees, and exchange commissions are not. Here is what operators and suppliers must navigate.
New Jersey runs two separate online gambling tax regimes. Master the 15% iGaming rate, the 2025 sports betting reform to 19.75%, and the CRDA allocation mechanics.
Decreto 0240 of 12 March 2026 adds a 16% national consumption tax on top of Colombia’s 15% exploitation rights, pushing effective burden past 31%. Here’s exactly what operators must comply with.
State GGR taxes on Brazil’s fixed-odds betting sector are constitutionally untenable. Understand the federal lottery framework, the 12% GGR obligation, and why your model should not carry a state-level betting tax line.
Spain’s IAJ taxes online gambling at 15-25% of GGR depending on vertical, but the treatment of promotional bonuses is legally ambiguous. What operators must know.