Gambling Tax Calendar 2026: Rates, Filing Cycles and Bonus Deductibility

A multi-market gambling tax calendar fails first on the tax base, not the rate. Remote Gaming Duty rose to 40% on 1 April 2026, the Dutch rate reached 37.8% on 1 January 2026, Malta replaces its flat 5% gaming tax on 1 October 2026, and Brazil’s President banned licensed fixed-odds betting by Provisional Measure on 25 September 2026. Each of those events changes a rate or a liability date, and each is easy to catch. The harder exposure is what counts as taxable gaming revenue, in particular whether bonus and free-play winnings are deductible. Compliance teams should hold rates as dated variables and base definitions as controlled policy documents reviewed by tax counsel.

This reference covers eighteen markets where primary text or regulator-published guidance could be confirmed as of October 2026. New Jersey, Pennsylvania and Michigan are excluded because their statutory rates and filing dates were not confirmed against primary text for this review. The figures come from HMRC guidance, MGA and Malta Tax and Customs Administration notices, SUNAT guidance, iGaming Ontario financial statements and statutory instruments, cross-checked against trade reporting dated up to 10 October 2026.

Headline rates in force as of October 2026

As of October 2026, the table below sets out the headline online rate, the tax base and the effective date for each market. Where trade press or advisory commentary rather than a regulator or tax authority is the source for a figure, the status column says “reported”.

Market	Tax base	Headline rate	Status or effective date
United Kingdom (RGD)	Profits (stakes less winnings)	40%	Accounting periods from 1 April 2026 (21% from 1 April 2019)
United Kingdom (remote betting, GBD)	Profits	25%	From 1 April 2027, UK horse racing and self-service terminals stay at 15%
Malta	Gaming revenue from players in Malta	5% until 30 September 2026, then 15% Type 1 and 10% Types 2 to 4	New structure from 1 October 2026 (Legal Notice 84 of 2026); new rates reported by advisory commentary
Netherlands	GGR	37.8%	From 1 January 2026 (34.2% in 2025, 30.5% before), as reported
Sweden	GGR	22%	Competitive sector, monthly period
Denmark	GGR	28%	PwC weighted headline rate, 2024 study
Germany	Stakes (virtual slots and poker)	5.3%	Since July 2021, sports betting reported at 8% in trade press
France	GGR (online sports betting)	59.3%	Reported from July 2025, online poker 10% of GGR
Spain	GGR (state-level licences)	20%	Law 13/2011, 10% for Ceuta and Melilla operators
Italy	GGR (online sports and virtual betting)	24.5%	Reported as raised from 24% by the 2025 Budget Law
Austria	Stakes (betting)	5%	Reported from 1 April 2025 (previously 2%)
Ontario	Net revenue after eligible deductions	20% to iGO	iGO remits 80% back to the operator
Alberta	Net iGaming revenue	20% to province	Reported: applied after a 3% allocation (2% First Nations, 1% social responsibility); launched 13 July 2026
Brazil	GGR	12%	Law 14,790/2023, 15% IRPF on bettors’ net prizes, betting banned by PM 1,394/2026 pending ratification
Colombia	GGR	15%	Reported emergency VAT and deposit levies layered on top, status unsettled
Peru	Net monthly income less 2% maintenance costs	12% IJD plus 1% ISC on bet value	Law 31557 as amended, SUNAT administers both
Ghana	GGR	20%	Act 1094, winnings withholding repealed 2 April 2025
Uganda	GGR	30% plus 15% withholding on net winnings	Reported from 1 July 2026

Stake-based taxes in Germany and Austria cannot be compared with GGR rates without a margin assumption. In practice, finance teams should convert them to an effective GGR rate using their own hold percentages before ranking markets.

Rate and base events that break a static calendar

The UK increase applies to accounting periods beginning on or after 1 April 2026. The Autumn Budget 2025 policy paper provides that where the date falls part-way through an accounting period, the higher rate applies only to profits arising from 1 April 2026 to the end of that period. Bingo Duty was abolished from 1 April 2026, and the new 25% remote betting rate within General Betting Duty applies from 1 April 2027, with remote bets on UK horse racing remaining at 15%. HMRC guidance, last updated on 1 April 2026, lists the RGD rate history as 15% before 1 April 2019, 21% from that date and 40% from 1 April 2026.

Malta’s reform was published as Legal Notices 84 and 86 of 2026 on 1 April 2026 and takes effect on 1 October 2026. The MGA and the Malta Tax and Customs Administration state that the revised gaming tax framework applies exclusively to gaming services provided within Malta. Advisory commentary published ahead of the change describes a single structure replacing the gaming tax and the gaming device levy, with rates of 15% for Type 1 games and 10% for Types 2, 3 and 4. KPMG reports that the VAT exemption narrows from the same date to low-risk games, approved occasional junket events and on-site betting on live sporting events, with other gambling services subject to 18% VAT. Operators must reconcile the rates against the text of Legal Notice 84 of 2026 and obtain Maltese tax advice on input VAT recovery. For the licence-fee side of Malta’s cost base, see our comparison of UKGC and MGA licence maintenance costs.

Colombia illustrates base volatility. A 19% VAT on online gambling deposits introduced by emergency decree in February 2025 was suspended when the Constitutional Court suspended Decree 1390 on 29 January 2026, leaving the standard 15% GGR tax. iGamingBusiness subsequently reported a 16% consumption tax on online deposits introduced by further emergency decrees, and in July 2026 reported a bill to make a 19% VAT on online gambling permanent. A SOFTSWISS report states that the 2025 VAT reportedly cut online GGR by nearly 30%.

Brazil is a legal-risk row. SBC News and other outlets reported that Provisional Measure No. 1,394/2026, signed on 25 September 2026, banned fixed-odds betting nationwide, with licensed sites blocked from 6 October and a 120-day window for congressional ratification. According to SBC News on 9 October 2026, a São Paulo federal court granted Stake a preliminary injunction to stay live until 25 October. The 12% GGR contribution and 15% IRPF on net prizes remain in Law 14,790/2023. How liabilities accrued before the ban are filed and paid requires advice from Brazilian counsel. Our analysis of the Brazil Bets Act licensing framework covers the pre-ban structure.

When is a Remote Gaming Duty return due, and how do other cycles compare?

A Remote Gaming Duty return and payment are due no later than 30 days after the end of each quarterly accounting period. Regulation 3 of the 2014 Returns, Payments, Information and Records Regulations (SI 2014/2912) requires a return for each accounting period not more than 30 days after the period ends, and a nil return is required where no duty is due.

“You should fill in and send back your return with your payment no later than 30 days from the end of your accounting period. If the 30th day falls on a weekend or bank holiday, your return and payment are due by the end of the previous working day.”

HMRC requires registration at least 31 days before starting business, or 14 days for businesses based in the UK, the EU, Gibraltar, the Isle of Man, Norway, the Faroes, Iceland, New Zealand or South Africa. Non-UK businesses outside the jurisdictions with debt-enforcement agreements (Gibraltar, the Isle of Man and Guernsey including Alderney) must appoint a UK representative, and HMRC can require security of six months of estimated duty liability. Jersey-based businesses still need a representative. Records must be kept for four years. The Gambling Tax Service exposes the return the day after the accounting period closes.

As of October 2026, the table below lists return cycles confirmed from regulator or tax authority text. Markets absent from it, including the Netherlands, Denmark, Germany, France, Italy and Colombia, run on schedules that must be taken from the local tax authority or licence conditions.

Market	Cycle	Confirmed deadline detail	Source
United Kingdom	Quarterly accounting period	Return and payment within 30 days of period end, nil returns required	HMRC guidance, SI 2014/2912
Malta (gaming tax)	Monthly	Payable with the regulatory returns that carry the tax calculation data (S.L. 583.10)	MGA FAQ
Malta (compliance contribution)	Monthly reference month	Due before the expiry of the 20th day of the following month	MGA Guidance Note on Licence Fees and Taxation, February 2023 v2
Sweden	One-month taxation period	Tax paid on revenue earned in that period	Gambling Laws and Regulations 2026, Sweden
Spain	Periodic self-assessment	Modelo 763, the order lists payment period code T	Orden EHA/1881/2011
Peru	Monthly	Due dates follow the SUNAT monthly schedule, foreign entities use GMT-5 and may pay in PEN or USD, domiciled taxpayers need not file in months with no income, returns, prizes or balances	SUNAT guidance
Ontario	Per Operating Agreement	Operators remit wagers less winnings and eligible deductions to iGO, which remits 80% back, timing is set by the agreement	iGO Financial Statements 2024-2025

How do bonuses and free plays enter the tax base?

Treatment differs by market and cannot be inferred from the rate. Ontario deducts capped cashable promotional winnings, Peru includes bonuses valued in money in gross income, and the UK taxes freeplays through a notional-value rule that is now contested. Spain defines the base as amounts wagered plus other income directly derived from the game, less prizes paid, and the sources reviewed did not confirm a specific bonus rule.

“Eligible deductions are cashable payments to players derived from the wagering of promotional play funds such as free bets or bonuses dependant on conditions and up to a limit specified in Operating Agreements.”

Alberta defines GGR as bets placed minus winnings paid out minus eligible deductions, according to published guidance on its iGaming economics. Operators entering from Ontario should model Alberta deductions separately because the AiGC agreement governs the final terms. Our AGCO and AGLC comparison sets out the structural differences between the two provinces.

SUNAT guidance for Peru states that the monthly gross income is the bets received, defined as money or bonus valued in money applied to the game. Net income is gross income less returns and prizes, and where returns and prizes exceed gross income in a month the balance is carried against later months. The base is then reduced by maintenance costs equal to 2% of net income before the 12% rate applies. The 1% ISC applies to the value of each bet, which SUNAT likewise defines to include bonuses valued in money.

The UK rule is more contested. HMRC guidance states that RGD applies to gaming provider profits and includes any freeplays offered. The April 2025 consultation document records that where freeplays or bonuses carry re-wagering requirements, only the first use of a freeplay has a notional value as a gaming payment. The Government’s November 2025 response notes that the Gambling Commission’s cap of 10 times re-wagering applies from 19 January 2026, and that most respondents saw no strong case for reforming freeplay rules.

SBC News reported on 5 October 2026 that the Upper Tribunal reversed a First-tier Tribunal decision that had favoured HMRC against Jumpman Gaming, a Guernsey company. The dispute concerned a £13.2m RGD assessment for July 2018 to December 2022 and the promotional product Mega Reel. The First-tier Tribunal sided with HMRC in September 2025 because Mega Reel is free to play. According to SBC News, the Upper Tribunal held that money wagered as a result of free spins won through an initial promotional free spin is exempt from RGD, and that the earlier tribunal erred by ignoring 2016 pre-legislative consultation materials. HMRC retains the right to appeal.

Do higher rates raise the revenue governments forecast?

The evidence is mixed, and compliance teams should not assume either outcome in cost models. Trade reporting of HMRC provisional statistics put April to June 2026 RGD receipts at £376m, 22% or £67m above the second quarter of 2025, which cuts against the industry argument that higher rates shrink receipts. The Netherlands shows the opposite. A joint report by the Ministry of Finance and the KSA, as reported by iGamingBusiness, found that the 2025 increase yielded about EUR 2 million against a Treasury forecast of EUR 108 million, and that 2026 is estimated at EUR 57 million against EUR 216 million. The authority points to a shrinking tax base while cautioning that the effect of the rate cannot be isolated from concurrent market changes.

Research on channelling is also divided. A study of 29 European countries for 2018 and 2021 found that tax rates were not negatively correlated with channelling and that, in some cases, higher rates were associated with more effective channelling. It states that this contradicts earlier Copenhagen Economics and H2 findings. H2 Gambling Capital forecasts UK channelisation falling from 97% in 2019 to 85% by 2031 as offshore GGY grows from £200 million to £1.4 billion, according to a July 2026 report.

What a compliance team should change

Replace single-rate cells with an effective-dated rate ledger that records the rate, the base, the accounting-period rule and the source document for every market. The UK straddle rule for periods spanning 1 April 2026 and Malta’s 1 October 2026 start are the two cases where a single annual rate produces the wrong number.

Maintain a base-definition register next to the ledger. For each market it should record whether bonuses are deductible, at what stage, up to what cap, and whether losses carry forward, as Peru’s monthly balance rule allows. Tag each promotional transaction at issue, conversion and cash-out so that the same data set can serve Ontario’s capped deduction, Peru’s gross-income inclusion and the UK notional-value rule.

Operators with RGD exposure on re-wagered free-spin winnings should take advice from UK tax counsel on the Jumpman decision before changing any return, because HMRC may appeal and the SBC News report is not the tribunal text. Operators should obtain the decision itself and the HMRC response before relying on it.

Escalate Brazil to legal and finance leadership as a liability and refund question rather than a rate update, track Colombia’s decree and bill status monthly, and add New Jersey, Pennsylvania and Michigan to the register from statute rather than from trade summaries. Maltese operators must complete VAT remapping before 1 October 2026 effective date arrangements are finalised in their systems. Consult qualified legal and tax counsel in each jurisdiction before filing on the basis of this reference. For more on jurisdiction-specific strategies, review our gaming tax compliance guide.

Frequently asked questions

What is the Remote Gaming Duty rate in 2026?

The rate is 40% for accounting periods beginning on or after 1 April 2026, up from 21%. Where a period straddles that date, the higher rate applies only to profits from 1 April 2026 to the end of the period.

When is a UK Remote Gaming Duty return due?

Return and payment are due no later than 30 days after the end of each quarterly accounting period. A nil return is required where no duty is due.

Are bonuses deductible when calculating gambling tax?

It depends on the market. Ontario allows deductions for cashable winnings from promotional funds up to a limit set in the Operating Agreement, Peru includes bonuses valued in money in gross income, and the UK taxes freeplays on a notional-value basis that the Jumpman Upper Tribunal decision has put in dispute.

What changes in Malta on 1 October 2026?

Legal Notices 84 and 86 of 2026 take effect, restructuring the gaming tax for services offered within Malta and narrowing the VAT exemption for gambling. Advisory commentary reports rates of 15% for Type 1 games and 10% for Types 2 to 4, replacing the 5% gaming tax.

Key Resources

HMRC, General Betting Duty, Pool Betting Duty and Remote Gaming Duty guidance (updated 1 April 2026), and SI 2014/2912, set the UK rate, registration and return rules. The Malta Gaming Authority and Malta Tax and Customs Administration announcement of 2 April 2026 on Legal Notices 84 and 86 of 2026 governs the Maltese changes. SUNAT guidance on the Peruvian IJD and ISC, and the iGaming Ontario Annual Report and Financial Statements 2024-2025, govern the base definitions discussed above.