Gaming Taxation
The gaming taxation rates are dependant on the type of licence that the licencee has obtained.
A Class 1 licensee, shall pay a sum equivalent to €4,660 for the first six months and subsequently €7,000 per month for the entire duration of the licence period: Provided that a Class 1 Licensee operating on a hosting platform in possession of a Class 4 Remote Gaming licence, shall pay one thousand and two hundred euro €1,200 per month for the entire duration of the licence.
A Class 2 licensee, including a Class 2 licensee operating on a hosting platform in possession of a Class 4 remote gaming licence, shall pay a sum equivalent to 0.5% of the gross amount of bets accepted in remote betting operations.
A Class 3 licensee, including a Class 3 licensee operating on a hosting platform in possession of a Class 4 remote gaming licence, shall pay a sum equivalent to 5% of real income:
Provided that the Authority shall have the power to issue directives as it may deem necessary in respect of the computation of real income:
Provided further that the licensee shall not be entitled to any relief, reduction, credit or set-off of any kind in respect of such tax.
A Class 4 licensee, hosting and managing other remote gaming operators, shall pay -
(i) no tax for the first six months;
(ii) €2,330 per month for the subsequent six months; and
(iii) €4,660 per month thereafter for the entire duration of the licence:
Provided that the Class 4 licensee shall also pay a monthly tax of €1,165, for every operator which is not in possession of the relevant Class 1, Class 2 or Class 3 licence in terms of the Remote Gaming Regulations, being hosted and managed by the Class 4 licensee on its platform.
In all of the above mentioned cases, the tax due from each licensee shall be paid monthly by not later than the 20th day of the following month.
The maximum tax payable by one licensee in respect of any one remote gaming licence is capped at a maximum of €466,000
For more information contact us
A Class 1 licensee, shall pay a sum equivalent to €4,660 for the first six months and subsequently €7,000 per month for the entire duration of the licence period: Provided that a Class 1 Licensee operating on a hosting platform in possession of a Class 4 Remote Gaming licence, shall pay one thousand and two hundred euro €1,200 per month for the entire duration of the licence.
A Class 2 licensee, including a Class 2 licensee operating on a hosting platform in possession of a Class 4 remote gaming licence, shall pay a sum equivalent to 0.5% of the gross amount of bets accepted in remote betting operations.
A Class 3 licensee, including a Class 3 licensee operating on a hosting platform in possession of a Class 4 remote gaming licence, shall pay a sum equivalent to 5% of real income:
Provided that the Authority shall have the power to issue directives as it may deem necessary in respect of the computation of real income:
Provided further that the licensee shall not be entitled to any relief, reduction, credit or set-off of any kind in respect of such tax.
A Class 4 licensee, hosting and managing other remote gaming operators, shall pay -
(i) no tax for the first six months;
(ii) €2,330 per month for the subsequent six months; and
(iii) €4,660 per month thereafter for the entire duration of the licence:
Provided that the Class 4 licensee shall also pay a monthly tax of €1,165, for every operator which is not in possession of the relevant Class 1, Class 2 or Class 3 licence in terms of the Remote Gaming Regulations, being hosted and managed by the Class 4 licensee on its platform.
In all of the above mentioned cases, the tax due from each licensee shall be paid monthly by not later than the 20th day of the following month.
The maximum tax payable by one licensee in respect of any one remote gaming licence is capped at a maximum of €466,000
For more information contact us