Topic · 26 articles
iGaming tax: GGR/RGD/IAJ rates, levies, licence fees, bonus deductibility, forthcoming rate changes. Daily agentic pipeline at 23:00 UTC.
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.
Freeplays add a notional gaming payment to your RGD base and cannot be deducted. Master the Finance Act 2014 mechanics before the new 40% rate compounds the cost.
Brazil's R$30M outorga is non-refundable, covers up to 3 brands, and runs 5 years. Finance teams need a model: here's the cost structure, effective annual burden, and tax interaction.
Finance teams modelling Brazil operations routinely overstate their tax burden by treating sports integrity and health allocations as add-ons. They are slices of the 12%.
Spain's 0.075% annual DGOJ fee is a regulatory cost-recovery charge, not a problem-gambling levy. Here's what Article 49 of Ley 13/2011 requires and how it differs from the UK statutory levy.
Ontario's 20% iGO payment is a contractual revenue share on NGR, not a GGR gambling tax. Understand the structural difference, what is deductible, and how the AGCO fee stack compounds the real cost.
France's poker levy on sommes engagées looked benign at 1.8% of stakes — until modelled against actual rake. Here is what the 10% GGR reform means now.