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Generic Tax Name Tax on lotteries, gambling and betting - Tax on gambling machines
Tax name in the national language Afgift af spilleautomater
Tax name in English Tax on gambling machines
Member State DK-Denmark
Tax in force since 2000/05/31
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 820 of 26 June 2006, but abolished by Law No 848 of 1 July 2010 (by executive order No 1129 of 1. Dwecember 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

Businesses with permission to set up gambling machines.

 
Tax object and basis of assessment

Gross gaming yield, i.e. the amount by which stakes exceed winnings.

Number of gambling machines.

 
Deductions, Allowances, Credits, Exemptions

Deductions: 95 pct. deduction for charity purposes, applying for that part of winnings exceeding 30 pct. of BSI.

 
Rate(s) Structure
Permission charge pr. gambling machine pr.year DKK 750
Tax on gross gaming yield 40%
Extra tax for gambling machines set up in restaurants,
to be paid of monthly gross gaming yield exceeding DKK 30,000
30%

Extra tax for gambling machines set up in amusement arcades,
to be paid of monthly gross gaming yield exceeding DKK 250,000
plus DKK 3,000 per gambling machine up till 50 and
plus DKK 1,500 per machine hereafter

30%
Tax on gross gaming yield for gambling machines set up in travelling fun fairs 20%
Extra tax for gambling machines set up travelling fun fairs,
to be paid of monthly gross gaming yield exceeding DKK 250,000
plus
DKK 3,000 per gambling machine up till 50 and
plus DKK 1,500 per machine hereafter
30%

 

 
Tax due date

Every month.

 
Tax collector

 
Special features

Income tax is not payable on winnings.

 
Economic function







Comments

 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214fe

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2011 637.74 DKK 0.04
2010 656.35 DKK 0.04
2009 717.58 DKK 0.04
2008 794.82 DKK 0.04
2007 857.95 DKK 0.05
2006 810.51 DKK 0.05
2005 758.44 DKK 0.05
2004 695.38 DKK 0.05
2003 619.12 DKK 0.04
2002 511.04 DKK 0.04
2001 68.30 DKK 0.01

Comments