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Generic Tax Name Tax on lotteries, gambling and betting - Tax on casino games
Tax name in the national language Afgift af spillekasinoer
Tax name in English Tax on casino games
Member State DK-Denmark
Tax in force since 1990/06/13
If abolished, date on which the tax ceases to apply 2012/01/01
Business version date 2013/01/01
Version date 2013/01/02
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

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).

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

 
Taxpayers

Companies and associations with permission to operate landbased casino games.

Tax period every month.

 
Tax object and basis of assessment

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.

 
Deductions, Allowances, Credits, Exemptions

 
Rate(s) Structure
  • Not exceeding DKK 4,000,000: 45 %.
  • Exceeding DKK 4,000,000: 45 % on the first DKK 4,000,000 and 75 % on the remainder.
 
Tax due date

 
Tax collector

 
Special features

Income tax is not payable on winnings.

 
Economic function







Comments

 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214fc

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2011 184.91 DKK 0.01
2010 176.46 DKK 0.01
2009 182.18 DKK 0.01
2008 216.11 DKK 0.01
2007 259.45 DKK 0.01
2006 252.88 DKK 0.01
2005 209.60 DKK 0.01
2004 198.96 DKK 0.01
2003 195.97 DKK 0.01
2002 168.02 DKK 0.01
2001 188.55 DKK 0.01
2000 179.54 DKK 0.01

Comments