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Generic Tax Name Tax on lotteries, gambling and betting - Gambling tax
Tax name in the national language Hasartmängumaks
Tax name in English Gambling tax
Member State EE-Estonia
Tax in force since 2002/04/01
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

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

Social security contribution Employers
Legal base

Gambling Tax Act (State Gazette I 2002, 28, 158). Last amended State Gazette 19.06.2014 (State Gazette I 29.06.2014,109, entered into force 01.07.2014).

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



Gambling tax is paid into the state budget, yet it is special purposed: 46% shall be transferred to the Cultural Endowment of Estonia and 63% of the specified amount shall be allocated for cultural buildings; 3.9% shall be allocated to the Estonian Red Cross; 12.7% shall be allocated for regional investment aid programme which supports projects relating children, young people, families, elderly persons and disabled persons; 37.4% shall be allocated for supporting projects related to sports, science, education, young people, families, medicine, welfare, elderly persons, addicts from gambling and disabled persons; 32% of the latter shall be allocated for supporting projects related to science, education, children and young people, 22% for supporting Olympic preparation projects, 10% for supporting other sports projects, 32% for supporting projects related to families, medicine, welfare, elderly persons and disabled persons and 4% for supporting cultural projects. Revenue from lotteries accrues to the state budget and for targeted use (mainly cultural and communal subsidies).

Geographical Scope



Authorised gambling operators.

Tax object and basis of assessment


Gambling tax is imposed on:

- amounts received as net revenue from toto (totalisator+betting);

- gambling tables and gambling machines used for organising games of chance;

- amounts received as net revenue from distant gamblig;

- amounts received as the sale of lottery tickets;

- amounts received as the winnig fund of commercial lottery;

- skill machines; 

- amounts received as the participation fees of the tourney of chance.

Deductions, Allowances, Credits, Exemptions


Rate(s) Structure

The rate for organizing games of chance is 447.38 euros per one gambling machine and 1,278.23 euros per one gambling table. The rate for toto (betting + totalisator) is 5 % from net revenue; for a game of skill the rate is 31.95 euros per machine; 18 % is the rate for the all kind of lotteries; 5% is rate from net revenue of distant gambling and 5% is rate of the participation fees from tourney of chances.

Tax due date

In case of gambling machines and gambling tables the gambling operator must declare and pay taxes to the 20th date to the prior to beginning of the tax period (calendar month). Operators of other type of gambling must declare and pay the gambling tax to the 15th date of the calendar month following the tax period.

Tax collector

Tax and Customs Board.

Special features

Economic function

Environmental taxes

Tax revenue
ESA95 code d214fa

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 20.70 EUR 0.12
2011 19.30 EUR 0.12
2010 20.60 EUR 0.14
2009 17.80 EUR 0.13
2008 30.90 EUR 0.19
2007 29.80 EUR 0.18
2006 22.70 EUR 0.17
2005 18.60 EUR 0.17
2004 13.10 EUR 0.14
2003 11.20 EUR 0.13
2002 10.70 EUR 0.14
2001 7.30 EUR 0.10
2000 6.80 EUR 0.11
1999 6.50 EUR 0.12
1998 6.50 EUR 0.13
1997 6.10 EUR 0.14
1996 5.40 EUR 0.14
1995 3.00 EUR 0.10