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Generic Tax Name Tax on lotteries, gambling and betting - Lottery tax
Tax name in the national language Lotteriskatt
Tax name in English Lottery tax
Member State SE-Sweden
Tax in force since 1992/01/01
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
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

Lottery Tax Act (SFS 1991:1482).

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

 
Taxpayers

The one who arranges a lottery.

 
Tax object and basis of assessment

Bets on lotteries, including the results of horse races.

The net proceeds, after the price money has been deducted from de total bets.

 
Deductions, Allowances, Credits, Exemptions

 
Rate(s) Structure

35 %

 
Tax due date

 
Tax collector

The tax is collected every month.

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214fa (d21441)

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 1,319.00 SEK 0.04
2011 1,394.00 SEK 0.04
2010 1,360.00 SEK 0.04
2009 1,351.00 SEK 0.04
2008 1,268.00 SEK 0.04
2007 1,294.00 SEK 0.04
2006 1,243.00 SEK 0.04
2005 1,215.00 SEK 0.04
2004 1,203.00 SEK 0.04
2003 1,190.00 SEK 0.04
2002 1,144.00 SEK 0.04
2001 1,198.00 SEK 0.05
2000 1,211.00 SEK 0.05

Comments