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Generic Tax Name Concessions duties on special gambling
Tax name in the national language Koncesijske dajatve iz posebnih iger na srečo
Tax name in English Concessions duties on special gambling
Member State SI-Slovenia
Tax in force since 1995/06/03
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

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). 

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



Geographical Scope

Territory of the Republic of Slovenia.


All operators of special games of chance.

Tax object and basis of assessment

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).

Deductions, Allowances, Credits, Exemptions

Rate(s) Structure

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.

Tax due date

Until the 5th day in month for the previous month.

Tax collector

Financial Administration of the Republic of Slovenia (Finančna uprava Republike Slovenije - FURS)

Special features

Economic function

Environmental taxes

Tax revenue
ESA95 code d29eb

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 40.80 EUR 0.11
2011 44.60 EUR 0.12
2010 46.50 EUR 0.13
2009 49.10 EUR 0.14
2008 51.70 EUR 0.14
2007 55.30 EUR 0.16
2006 52.70 EUR 0.17
2005 45.80 EUR 0.16
2004 37.50 EUR 0.14
2003 32.60 EUR 0.12
2002 27.10 EUR 0.11
2001 32.90 EUR 0.14
2000 25.60 EUR 0.12