Taxes in Europe Database v2
Act 34 of 1991 on gambling operations.
The Republic of Hungary.
Organizers of gambling activities and the operators of gaming (amusement) machines.
The organization of gambling and the operation of gaming (amusement) machines.
Basis of assessment:
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.
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.
The tax is collected by the National Tax and Customs Administration.
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.