Spain’s 20% federal IAJ is only half the picture: CCAA land-based gambling taxes run from 15% to 58% GGR depending on region and product. Map the full fiscal stack before entering any Spanish market.

Statutory rates tell half the story. This breakdown covers effective tax rates across NJ, PA, MI, and OH: vertical splits, promotional deductions, and market-entry implications.

Treaty benefits for iGaming operators are narrowing fast under BEPS and Pillar Two. Learn where double-tax relief holds, where PE risk is real, and which structures survive the MLI’s principal purpose test.

OECD transfer pricing rules applied to iGaming IP holding, brand royalties, and DEMPE functions. Master file, local file, CbC obligations and Pillar Two exposure explained for compliance teams.

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.