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Generic Tax Name Tax on lotteries, gambling and betting - Taxes on lottery and similar games
Tax name in the national language Príjmy z výťažkov lotérií a iných podobných hier
Tax name in English Taxes on lottery and similar games
Member State SK-Slovak Republic
Tax in force since 1993/01/01
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

Act No. 171/2005, as last amended by Act No. 333/2014.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

Tax territory of the Slovak republic.

 
Taxpayers

Operator of the lottery and similar games - legal person that was granted an individual license in accordance with Act 171/2005 by a relevant body of the public administration or municipality, or a legal person that fulfilled the conditions of a general license issued by the Ministry of Finance of the Slovak Republic.

 
Tax object and basis of assessment

Takes from gambling games. Gambling games are:

a) lottery games (draw lotteries, raffles, numerical lotteries, bingo, instant lotteries)

b) casino gambling games (board games especially roulette, card games, dice games, gambling games operated by means of technical equipment operated directly by gamblers and by means of gambling machines)

c) bet games (totalizator, exchange bets and horse racing bets)

d) gambling games operated by means of gambling machines

e) gambling games operated by means of technical equipment operated directly by gamblers or operated by means of telecommunication equipment, and video games

f) gambling games operated by means of the Internet

g) games that are not gambling games according to letters a) to f)

 
Deductions, Allowances, Credits, Exemptions

 
Rate(s) Structure

a) for ticket lotteries 15% of the financial guarantee to the state budget (financial guarantee is product of the number of tickets issued and the price for one ticket)

b) for raffles 15% of the sum calculated as the product of the number of ticket issued and price for one ticket to the state budget

c) for number lotteries 20% of the financial security (financial security is the sum stipulated by Act 171/2005, with which an applicant and the operator must have at their disposal only in accordance with Act 171/2005)

d) for instant lotteries 20% of the sum calculated as the product of the number of tickets sold and the price for one ticket, minus the total amount of pay-off during the whole period of instant lottery ticket sales, to the state budget

e) for betting games, except for horse racing, 6% of the financial guarantee, while in the case of course bets 5.5% of the financial guarantee to the state budget and 0.5% to the town budget (the financial guarantee is the sum of deposits)

h) for bingo 4.5% of the financial guarantees, of which 4% of the financial guarantee to the state budget and 0.5% of the financial guarantee to the budget of the town in which the bingo game room is located (financial guarantee in the case of bingo and special bingo ids is the product of the number of tickets sold and the price for one ticket)

g) for special bingo 4% of the financial guarantee to the state budget

h) for horse racing 1% of the financial guarantee to the state budget (the financial guarantee is the sum of deposits)

i) for betting games in a casino 29% of the financial guarantee, of which 26% of the financial guarantee to the state budget and 3% of the financial guarantee to the budget of the town in which the casino is located (financial guarantee for games in casinos is the amount of deposits after deduction of the paid winnings)

j) for gambling games operating via gambling machines EUR 2,100 per calendar year and per machine to the state budget

k) for gambling games operated via technical devices operated directly by gamblers EUR 3,900 per calendar year and per machine to the state budget and EUR 900 per calendar year and per machine to the budget of the town

l) for video games EUR 4,200 per calendar year and per machine to the state budget and EUR 800 per calendar year and per machine to the town budget

m) for card games, not in casino, EUR 200 per month per table or EUR 1,500 per calendar year per table to the state budget

n) for gambling games operated via telecommunication devices, 10% of financial guarantee to the state budget (the financial guarantee is a sum of deposits)

o) for gambling games operated on the internet 27% of the difference between accepted bets and pay-offs to the state budget

 

In the case of gambling games that are not mentioned, the amount of tax will be set by the ministry

 
Tax due date

The tax for number lotteries, betting games, bingo, special bingo, horse racing, betting games in casino, gambling games operated via technical devices operated directly by gamblers, video games, gambling games operated via telecommunication devices, gambling games operating on the internet is paid by the operator of gambling game as prepayment, monthly by the 25th day from the ending of a calendar month, based on preliminary monthly calculation of tax submitted at the same time to the local supervision body.

 

The operator of ticket lotteries, raffles and instant lotteries must pay the tax within 15 days from account of the gambling game.

 

The operator of gambling machines must pay the tax in parts, half of the tax by first of the calendar year and the other half by first September of the calendar year.

 
Tax collector

Tax authority and municipality.

 
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 131.47 EUR 0.18
2011 115.17 EUR 0.16
2010 132.16 EUR 0.20
2009 122.23 EUR 0.19
2008 115.85 EUR 0.18
2007 89.42 EUR 0.16
2006 70.94 EUR 0.16
2005 64.43 EUR 0.16
2004 57.99 EUR 0.17
2003 52.55 EUR 0.17
2002 47.20 EUR 0.18
2001 40.73 EUR 0.17
2000 38.51 EUR 0.17

Comments