Gaming Tax

The Regulations propose a gaming tax which varies depending on the type of license held as follows:

Class One: Monthly tax of €4,660 for the first 6 months and €6,990 per month thereafter

Class Two: fixed odds betting of 0.5% on the gross amount of bets accepted

Class Three: tax at 5% of real income. Real Income is defined as revenue less direct costs that include only bonuses, affiliate commissions and payment processing fees

Class Four: The license tax is NIL for the first 6 months, €2,330 per month for the second 6 months and €4,660 per month thereafter

Class One under class Four: the gaming tax payable by the operator is €1,165 per month.

There is a tax capping mechanism which limits the gaming tax payable annually in respect of each license held to a maximum of €466,000.