Gaming taxes differ in accordance to the type of activity/license as follows:
Euro4,600 / month during the first 6 months after issue of the licence ;
Euro 6,900 / month subsequently for the entire duration of the licence period.
Where a casino operator operates from a host platform (Class 4 licence) the following taxation rules apply:
Casino operator – Euro 1,150 / month
Host platform – NO TAX for the first 6 months of operation; Euro 2,400) / month for the subsequent 6 months & Euro 4,600 / month subsequently for the entire duration of the licence.
0.5% on the gross amount of bets accepted
0.5% on the aggregate of stakes paid (pool betting)
Betting Exchanges & Poker Operations
5% on net income (net income is defined as revenue from rake less bonus, commissions and payment processing fees, ie e-commerce fees)
Maximum gaming tax payable annually by one licensee in respect of any one licence is Euro 460,000.
Casino operators (under Class 1) operating from the host platform (Class 4 licence) the tax cap applies to the total tax payable by all licensees on the platform and the platform itself.