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Generic Tax Name Tax on lotteries, gambling and betting - Gaming tax
Tax name in the national language Loterijų ir lošimų mokestis
Tax name in English Lottery and gaming tax
Member State LT-Lithuania
Tax in force since 2001/05/17
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

Law on Gaming Tax, No IX-326 adopted in 17th May 2001, new revision from 1st January 2009.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

Gaming Tax paid by legal persons who organizing national gaming is entered in the state budget. Gaming Tax paid by legal persons organizing small lotteries is entered in the local budget of the same municipality which gave license.

 
Geographical Scope

The territory of Republic of Lithuania.

 
Taxpayers

Legal persons operating gaming as it is set in the Law on Gaming and in the Law on Lotteries.

 
Tax object and basis of assessment
  1. in respect of lotteries, the nominal value of tickets distributed in a lottery.
  2. in respect of bingo, totalisators and bets - the total amount of proceeds less the amount of winnings actually paid out.
  3. in respect of machine gaming and table games, a fixed amount for each gaming device.
 
Deductions, Allowances, Credits, Exemptions

 
Rate(s) Structure
  1. when operating lotteries, 5% imposed on the lottery and gaming tax base;
  2. when operating bingo, totalisators and bets, 15% imposed on the lottery and gaming tax base;
  3. a fixed tax rate is imposed on gaming machines and table games:
  • 232 EUR per month for a gaming machine of Category A;
  • 87 EUR per month for a gaming machine of Category B;
  • 1,738 EUR per month for a roulette, card or dice table.
 
Tax due date

Legal persons operating lotteries, bingo, totalisators and bets shall pay the tax to the budget after the end of each tax period before 15th day of first month of next tax period. Legal persons operating table games and gaming machines shall pay the tax for each gaming device per month not later than within five working days from the begining of that month.

 
Tax collector

State Tax Inspectorate.

 
Special features

 
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 38.07 LTL 0.11
2011 26.04 LTL 0.08
2010 28.84 LTL 0.10
2009 32.10 LTL 0.12
2008 30.30 LTL 0.09
2007 30.40 LTL 0.10
2006 21.60 LTL 0.09
2005 24.60 LTL 0.12
2004 13.60 LTL 0.07
2003 8.00 LTL 0.05
2002 2.50 LTL 0.02

Comments