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Generic Tax Name Tax on lotteries, gambling and betting - Gambling tax
Tax name in the national language Játékadó
Tax name in English Gambling tax
Member State HU-Hungary
Tax in force since 1991/08/16
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

Act 34 of 1991 on gambling operations.

 
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 Republic of Hungary.

 
Taxpayers

Organizers of gambling activities and the operators of gaming (amusement) machines.

 
Tax object and basis of assessment

The organization of gambling and the operation of gaming (amusement) machines.

 

Basis of assessment:

  • Lottery, bingo, joker, other lottery games, totalizer-type betting: monthly prize-pool
  • Drawing games (non-continous raffle draws): prize-pool
  • Drawing games (instant tickets), keno, bookmaking, and casino: net monthly gambling receipts
  • Slot machines: location and net income of gambling activity
  • Server based slot machines: net income of gambling activity
  • Non-fixed location server based gaming system: net income of gambling activity
  • Gaming machines (for amusement): machine
  • Poker halls: net monthly gambling receipts
  • Remote gambling: net income of gambling activity
 
Deductions, Allowances, Credits, Exemptions

The drawing games described in Section 16 of the Act and the promotional contest of chance described in Section 23 of the Act (gift drawing games), furthermore, the greyhound and/or horse race betting is exempt from the gambling tax.

 
Rate(s) Structure
  • Drawings (non-continuous raffle draws): 16% of the prize-pool
  • Drawing games (instant tickets): 30% of the net monthly gambling receipts
  • Lottery: 24% of the monthly prize-pool
  • Bingo: 7% of the monthly prize-pool
  • Joker: 17% of the monthly prize-pool
  • Other lottery games: 17% of the monthly prize-pool
  • Keno: 24% of the net monthly gambling receipts
  • Totalizer-type betting: 17% of the monthly prize-pool
  • Bookmaking: 20% of the net monthly gambling receipts, as described in Special features
  • Gaming machines (for amusement): 60,000 HUF/machine/year
  • Casinos (including the slot machines operated therein)
    • 30% of if the net annual gambling revenue is below HUF 10 bn
    • HUF 3 bn plus 10% of the amount above HUF 10 billion if the net annual gambling revenue is above HUF 10 bn
  • Poker halls: 40% of the net monthly gambling receipts
  • Online gambling: 15% of monthly net income
 
Tax due date

Not later than the 20th of each month. Slot machine for amusement: half-yearly. Non-continuous raffle draws: the 20th day of the month succeeding the month of the draw.

 
Tax collector

The tax is collected by the National Tax and Customs  Administration.

 
Special features

The refunds during the month for invalid bets are deducted from the net gambling receipts of bookmaking. The gambling tax on bookmaking is 20% of the net gambling receipts reduced as described above. Fifty per cent of the tips received in a given month are added to the net monthly gambling receipts of casinos. Net gambling receipts mean all gross gambling receipts, minus the winnings paid out in a period of one month.

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214fa

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 61,452.00 HUF 0.21
2011 64,088.00 HUF 0.23
2010 62,718.00 HUF 0.23
2009 65,050.00 HUF 0.25
2008 73,294.00 HUF 0.27
2007 71,811.00 HUF 0.28
2006 71,449.00 HUF 0.30
2005 67,426.00 HUF 0.30
2004 61,298.00 HUF 0.29
2003 49,140.00 HUF 0.26
2002 39,892.00 HUF 0.23
2001 34,573.00 HUF 0.23
2000 29,089.00 HUF 0.22

Comments