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Generic Tax Name Tax on lotteries, gambling and betting
Tax name in the national language Afgifter af spil (spilleafgiftsloven)
Tax name in English Gambling duties
Member State DK-Denmark
Tax in force since 2012/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
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 698 of 25 June 2010 (Spilleafgiftsloven) which entered into force on 1 January 2012 (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

The gambling law covers gambling provided in Denmark.

 
Taxpayers

Lottery: Winners through Danske Spil A/S

Classe lottery: Winners - through the (currently 3) licenced operators - and Klasselotteriet A/S.

Non-profit organisations lotteries: Winners (through the organisations).

Betting: Operators with Danish licence

Betting on local horse- and dograces et cetera: Operators with licence

Landbased casino: Operators with licence

Onlinecasino: Operators with Danish licence

Gamling machines in restaurants and gaming halls: Operators with licence

Gambling in connection with public amusements: Winners (through the gambling provider)

Gambling without stake: Winners (through the gambling provider)

 
Tax object and basis of assessment

Lottery: Winnings

Classe lottery: Winnings and Klasselotteriet A/S also pays a pct. of total stakes.

Non-profit organisations lotteries: Winnings

Betting: Gross gaming revenu (stakes minus winnings)

Betting on local horse- and dograces et cetera: Total stakes

Landbased casino: Gross gaming revenu (stakes minus winnings)

Onlinecasino: Gross gaming revenu (stakes minus winnings)

Gamling machines in restaurants and gaming halls: Gross gaming revenu (stakes minus winnings)

Gambling in connection with public amusements: Winnings

Gambling without stake: Winnings

 
Deductions, Allowances, Credits, Exemptions

Betting on local horse- and dograces et cetera: Deduction of DKK 20,700 per racing day.

Deduction: 95 pct. deduction for charity purposes, applying for that part of winnings exceeding 31 pct. of gross gaming revenue.

 
Rate(s) Structure

2014:

Lottery: Winnings paid out in cash are taxed at 15 pct. of the amount in excess of DKK 200 and other winnings 17.5 pct. of the amount (value) in excess of DKK 200.

Classe lottery: Winnings paid out in cash are taxed at 15 pct. of the amount in excess of DKK 200 and Klasselotteriet A/S also 6 pct. of total stakes.

Non-profit organisations lotteries: Winnings paid out in cash are taxed at 15 pct. of the amount in excess of DKK 200 and other winnings 17.5 pct. of the amount (value) in excess of DKK 200.

Betting: 20 pct. of gross gaming revenu (stakes minus winnings)

Betting on local horse- and dograces et cetera: 11 pct. on total stakes

Landbased casino: 45 pct. of gross gaming revenue (stakes minus winnings) and additional 40 pct. of gross gaming revenue exceeding DKK 4 million

Onlinecasino: 20 pct. of gross gaming revenu (stakes minus winnings)

Gamling machines in restaurants and gaming halls: 41 pct. of gross gaming revenu (stakes minus winnings). For machines in restaurants additional 30 pct. of the gross gaming revenue exceeding DKK 30,000. For machines in gaming halls additional 30 pct. of the gross gaming revenue exceeding DKK 250,000. The DKK 250,000 can be raised with DKK 3,000 for each machine up to 50 machines and DKK 1,500 per maschine above 50 machines.

Gambling in connection with public amusements: Winnings paid out in cash are taxed at 15 pct. of the amount in excess of DKK 200 and other winnings 17.5 pct. of the amount (value) in excess of DKK 200.

Gambling without stake: Winnings paid out in cash are taxed at 15 pct. of the amount in excess of DKK 200 and other winnings 17.5 pct. of the amount (value) in excess of DKK 200.

 
Tax due date

Lottery: Weekly

Classe lottery: 5 days after each lottery

Non-profit organisations lotteries: 15 days after each lottery or monthly if this is choosen

Betting: Weekly

Betting on local horse- and dograces et cetera: Weekly - in weeks with races

Landbased casino: Monthly

Onlinecasino: Weekly

Gamling machines in restaurants and gaming halls: Monthly

Gambling in connection with public amusements: Monthly

Gambling without stake: 15 days after each game or monthly if this is choosen

 
Tax collector
 
Special features

Income tax is not payable on winnings.

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214fa + d214fb + d214fc + d214fd + d214fe + d214ff + d214fg

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 1,378.97 DKK 0.07

Comments

The revenue of gambling duties is a sum of the following:

  • Gambling tax on racing
  • Sales tax on football pools
  • Duty on casinos
  • Duty on the Danish State Lottery
  • Duty on slot machines
  • Duty on gambling
  • Duty on online casinos