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Generic Tax Name Tax on lotteries, gambling and betting - Lottery and gambling tax
Tax name in the national language Izložu un azartspēļu nodoklis
Tax name in English Lottery and gambling tax
Member State LV-Latvia
Tax in force since 1995/01/01
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

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

Social security contribution Employers
Legal base

Law "On Lottery and gambling duty and tax".

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



Gambling tax revenue should be included into the budget according to the following allocation:

  • 25% - into the local government budget of the place where gambling is organized
  • 75% - into the state basic budget.

Lottery tax revenue from state scale lottery should be included into the state budget, but from the local scale - into local government budget.

Geographical Scope

Territory of Latvia.


Lottery and gambling tax has to be paid by enterprises which have received special licence for lottery and gambling organizing and maintenance.

Tax object and basis of assessment

Gambling tax object is the organizer of gambling, gambling venue and gambling equipment.

Lottery tax object is income from the ticket sale.


Basis of assessment:

Lotteries and gambling organized in territory of Latvia.

Deductions, Allowances, Credits, Exemptions


Nongovernmental organizations and their associations and religious organizations are exempt from lottery tax, if they organize local lottery with single nature (set in the law).

Gambling organized in vehicles which make transnational trips are exempt from gambling tax, if gambling place can use only registered passengers.

Rate(s) Structure

Lottery tax rates from income of the sale of tickets:

  • lottery 10%;
  • moment lottery 10%.

Gambling tax rates (for calendar year):

  • roulette (for each gaming-table) EUR 17,279.36;
  • game of cards and dibs (for each gaming-table) EUR 17,279.36;
  • for each video game and mechanical gambling machine EUR 3,141.70;
  • for bingo 10% of income from organized bingo;
  • game of chance organized by telephone 15% of income;
  • for totalizator and betting 15% of income from organized totalizator or betting;
  • if gambling organized by use of telecommunications 10% of income.
Tax due date

Organizers of gambling or lotteries shall pay the tax for the preceding month by the 15th date of the following month (inclusive).

Tax collector

State Revenue Service.

Special features

Economic function

Environmental taxes

Tax revenue
ESA95 code d214f

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 28.15 LVL 0.13
2011 22.77 EUR 0.11
2010 21.58 EUR 0.12
2009 28.99 EUR 0.15
2008 40.72 EUR 0.17
2007 42.40 EUR 0.19
2006 30.15 EUR 0.17
2005 18.85 EUR 0.14
2004 15.33 EUR 0.13
2003 12.13 EUR 0.12
2002 12.67 EUR 0.12
2001 9.52 EUR 0.10
2000 8.57 EUR 0.10
1999 8.54 EUR 0.12
1998 6.00 EUR 0.09
1997 4.60 EUR 0.08
1996 5.99 EUR 0.13
1995 5.19 EUR 0.13