Taxes in Europe Database v2
Law No 1145 of 2 December 2005, changed by Law No 538 of 8 Juni 2006. Law No 1145 was abolished by Law No 698 of 25 July 2010 (by executive order No 1129 of 1 December 2011).
Companies and associations with permission to operate landbased casino games.
Tax period every month.
Gross gaming yield, i.e. the amount by which stakes exceed winnings, minus the value given as gratuities to the persons employed in the casino.
Income tax is not payable on winnings.