Taxes in Europe Database v2
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).
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).
Authorised gambling operators.
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.
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.
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 and Customs Board.