iGaming Tax
Compliance
Headline duties, on-top levies, licence-fee structures, deductibility nuances and forthcoming rate changes across 10+ regulated markets. Primary-source verified — every rate one click from the statute it came from.
Two taxable-base models
Two Bases. Wildly Different Operator Burdens.
Every modern iGaming market taxes operators on either Gross Gaming Revenue (net win after winnings paid) or on the gross amount staked. The choice of base produces dramatically different effective rates for the same headline percentage — France's 1.8% poker rate looks light until you realise it's 1.8% of stakes, equating to roughly 25-40% of GGR depending on rake. Both models layer on licence fees, problem-gambling levies, sports-integrity contributions and (in federal regimes) state-level taxes.
GGR Base Model
Used by: UK (RGD 40%), Spain (IAJ 20%), Malta (5%, rising 1 Oct 2026), Ontario (20% of NGR), Brazil (12% GGR federal), Colombia (15% exploitation + 16% INC = 31% all-in), Peru (12%), Curaçao (0% under LOK), DGOJ, AGCO
Stakes / Turnover Base Model
Used by: France poker (1.8% of stakes), Peru ISC (1% of bet amount, on top of 12% GGR), historic French sports betting pre-GGR reform, certain US-state betting-handle taxes
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Try the iGaming Tax Calculator
Pick your GGR, vertical and currency. See the all-in tax burden across all 10 verified jurisdictions instantly. Every rate is one click from the statute it came from. Compare 2-5 markets side-by-side, share a permalink, export to PDF.
Open the calculatorsince 1 Apr 2026
since 1 Jul 2025
(Decreto 0240/2026)
(corporate tax only)
Quick reference
Headline Rates at a Glance
Effective tax burden on €50M GGR, online casino unless noted otherwise. Includes GGR tax, statutory levies and amortised licence fees. Primary-source verified May 2026.
| Jurisdiction | Headline GGR Rate | Notable Layer | Forthcoming |
|---|---|---|---|
| 🇬🇧 United Kingdom | 40% RGD (casino/poker/bingo) · 15% GBD (sports) | 1.1% statutory levy on GGY; no licence-term cap | Sports → 25% from 1 Apr 2027 |
| 🇲🇹 Malta | 5% on Malta-player GGR (B2C) | Compliance contribution €5k–€600k by Type | Type 1 → 15%, Types 2-4 → 10% on 1 Oct 2026 |
| 🇨🇦 Ontario | ~20% of NGR to iGO (contractual) | CAD $100k annual per-site registration | — |
| 🇨🇦 Alberta | ~22.4% all-in (20% net + 3% off-the-top) | 3% off-the-top: 2% First Nations + 1% RG | Market opens 13 Jul 2026 |
| 🇫🇷 France | 59.3% all-in (sports) · Casino N/A | 33.7% prélèvement + 15% CSG + 6.6% integrity | LFSS-driven adjustments under review |
| 🇪🇸 Spain | 20% IAJ (Ceuta/Melilla 10%) | 0.075% DGOJ admin fee (Model 602) | — |
| 🇧🇷 Brazil | 12% federal GGR (Lei 14.790/2023) | R$30M outorga (one-time, 5-year licence) | 13% (Mar 2026) → 14% (Jan 2027) → 15% (Jan 2028) |
| 🇨🇴 Colombia | 31% uniform (15% derechos + 16% INC) | Decreto 0240/2026 replaced 19% IVA | INC sunset clause unconfirmed |
| 🇵🇪 Peru | 12% GGR + 1% ISC on stakes | S/2.97M one-time authorisation, 6-year term | — |
| 🇨🇼 Curaçao (LOK) | 0% GGR tax (no gaming-revenue tax) | Corporate income tax 2% E-Zone or 22% standard | OECD Pillar Two 15% min tax for >€750M groups |
⚠ Effective tax burden also depends on bonus deductibility, deductible promotional credits, corporate-tax interactions and operator structure. Verify against the regulator instrument that applies. Not legal or tax advice — retain qualified counsel.
Browse by topic
Coverage by Topic
Each topic section below curates articles from the Tax Compliance pillar. Click a chip to jump straight to that topic.
Headline GGR Rates
Statutory rate structures by jurisdiction: UK Remote Gaming Duty 40%, Spain IAJ 20%, Malta gaming tax 5%, France prélèvement 33.7%, Brazil 12%, Colombia 31% all-in.
- Brazil’s Phased GGR Tax Increase Under LCP 224/2025: Year-by-Year Schedule, Operator Margin Impact, and the Channelisation Risk
- Malta October 2026 Gaming Tax Reform: A 4-Month Operator Readiness Timeline
- RGD at 40% Plus Corporation Tax at 25%: Modelling the True UK Operator Tax Burden
- Curaçao’s Real Tax Cost: Profit Tax Tiers, Substance-Based CIT Reduction, and Why the LOK Levies No GGR Tax
- Spain’s IAJ: How the GGR Tax Base Definition Shapes Bonus Deductibility for Online Operators
- UK RGD Freeplay Deductibility: Why Used Freeplays Are Notional Gaming Payments Under Excise Notice 455a
- Brazil’s 12% GGR Tax: How the Lei 14.790 Allocation Mechanism Actually Works
- Brazil’s 12% GGR Tax: How Lei 14.790/2023 Article 30 Actually Distributes Operator Revenue
- Spain’s IAJ: How the Impuesto sobre Actividades de Juego Actually Calculates
- UK General Betting Duty: Planning for the 25% Remote Betting Rate from April 2027
- UK Remote Gaming Duty at 40%: Mechanics, Margin Impact, and What Operators Must Get Right
Tax Base — GGR vs Stakes vs Turnover
How the taxable base is defined: net gaming revenue, stakes (sommes engagées), turnover, NGR after promotional credits. France poker on stakes vs Spain on GGR; Ontario NGR vs UK profits.
Levies & Surcharges
On-top contributions: UK statutory gambling levy 1.1% GGY, Spain Tasa 0.075%, sports-integrity contributions, racing levies, CSG/CRDS social contributions in France.
No articles published yet — first article on Levies & Surcharges is coming. Check back soon.
Licence Fees & Application Costs
Annual licence costs and one-time application fees: UK GGY-banded fees, Malta €25k+compliance contribution, Brazil R$30M outorga, Peru S/2.97M one-time, Curaçao CGA fee policy.
Bonus & Promo Deductibility
Whether marketing bonuses, freeplays and promotional credits are deductible from the tax base: UK no (freeplays count notionally), Spain partial, Malta full, Brazil full under federal regime.
State, Federal & Multi-Layer
Layered tax regimes: Brazil federal SPA + state taxes, Colombia exploitation right + national consumption tax, US state-by-state (NJ DGE, PA PGCB, MGCB), Spanish CCAA add-ons.
VAT & Indirect Tax
VAT/IVA/GST treatment for online gambling: typical zero-rating, exceptions for B2B platform services, peer-to-peer commissions, supplementary IVA layers.
Corporate Income Tax Interaction
How gaming taxes interact with corporate income tax: Curaçao 2% E-Zone CIT vs 22% standard, Malta 35% headline + refunds, UK 25% CT, Spanish IS, Brazilian IRPJ + CSLL.
- RGD at 40% Plus Corporation Tax at 25%: Modelling the True UK Operator Tax Burden
- Malta’s 35% Corporate Tax and the 6/7ths Refund: How the Effective Rate Lands at 5%
- Curaçao’s Real Tax Cost: Profit Tax Tiers, Substance-Based CIT Reduction, and Why the LOK Levies No GGR Tax
- Colombia’s 31% Effective Tax Burden: How Decreto 0240 of 2026 Stacks the 16% INC on Top of the 15% Derechos de Explotación
Forthcoming Rate Changes
Announced future changes: UK 25% Remote Betting from Apr 2027, Malta Oct 2026 reform (Type 1 → 15%, Types 2-4 → 10%), Brazil phased 13%/14%/15% through 2028, France LFSS-driven shifts.
International Tax Planning
Cross-border tax architecture: OECD Pillar Two 15% minimum tax, transfer pricing for IP-rich operators, hybrid structures, treaty positions, holding-company optimisation.
No articles published yet — first article on International Tax Planning is coming. Check back soon.
Latest analysis
Latest Tax Compliance Guides
Brazil’s Phased GGR Tax Increase Under LCP 224/2025: Year-by-Year Schedule, Operator Margin Impact, and the Channelisation Risk
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 ComplianceMalta October 2026 Gaming Tax Reform: A 4-Month Operator Readiness Timeline
Malta's October 2026 gaming tax overhaul triples the Type 1 rate and reshapes VAT for most online operators. What your finance and…
Tax ComplianceRGD at 40% Plus Corporation Tax at 25%: Modelling the True UK Operator Tax Burden
The UK's 40% RGD and 25% CIT don't simply stack — their interaction determines your real tax rate. Model the mechanics before…
Corpus
Primary Sources Indexed
Every article in this pillar cites the primary tax statute or regulator publication directly — not third-party summaries. The sources below back the calculator and the published analysis.
All articles cite primary statutory text. Tax data verified May 2026 via an 11-agent primary-source workflow. Not legal or tax advice — verify obligations with qualified tax counsel before implementing a structure.