Taxes in Europe Database v2
Gambling Act - Zakon o igrah na srečo - ZIS (Official Gazette of the Republic of Slovenie No. 134/03, 19/04 Odl.US: U-I-245/01-6, 132/04 Odl.US: U-I-3/02-25, 10/10, 106/10, 14/11, 108/12, 11/14, 40/14-ZIN-B).
Territory of the Republic of Slovenia.
All operators of special games of chance.
Slovenian legislation allows conventional and special games of chance. Conventional games of chance are: lotteries, raffles, scratch lotteries, bingo, betting and similar games. Special games of chance are casino games: machine gambling, table games, cards, etc. Special games of chance are organized either in casinos or gaming salons. All operators have to obtain a state license.
The basis of the concession fee for a series of special games of chance like games that players play against each other (poker for example) is revenue from these types of games. The basis of concession fees to any other type of special games is payment received for participation in a special game, reduced by the value of prices.
The basis of concession fees does not include admission fee and tip.
Gaming salons must also paid the concession fee (the base is payment received for participation in a special game, reduced by the value of prices).
For specific games like gaming machines and all kinds of special games to be held over the Internet and other telecommunications assets the concession fee on gross gaming revenue (GGR) depending on the level of GGR:
Rate 1: 5% applying from EUR 0.00
Rate 2: 10% applying from EUR 105,000.00
Rate 3: 15% applying from EUR 230,000.00
Rate 4: 20% applying from EUR 420,000.00
For any other type of special games the concession fee is calculated and paid at a rate of 5% of the base.
Gaming salons pay concession fee at the rate of 20% of the base.
Until the 5th day in month for the previous month.
Financial Administration of the Republic of Slovenia (Finančna uprava Republike Slovenije - FURS)