Online gambling tax rates and licence fees by country (2026 tracker)

Last updated: November 3, 2026

Summary: This tracker lists online gambling tax rates, tax bases and licence fees in 24 jurisdictions across Europe, North America, Latin America, Africa and Asia, each linked to the official law, regulator or tax-authority text. Pennsylvania's 54% tax on online slots is the highest headline rate on a gross gaming revenue base, and Lagos State's 10% levy is the lowest. Rates or fees changed in 6 of them in the last 12 months, including the UK's rise to 40% on April 1, 2026.

Overview

• The table covers 24 jurisdictions: 7 in Europe, 8 in North America (including 7 US states and Ontario), 4 in Latin America, 3 in Africa and 2 in Asia.
• Among in-force rates charged on gross gaming revenue or a similar base, the highest headline rate is Pennsylvania's 54% on online slots. The lowest is Lagos State's 10% Good Causes Levy.
• Not every tax uses the same base. Germany charges 5.3% of stakes, and India charges 40% GST on the full face value of bets. Neither can be compared directly with a GGR rate.
• In the last 12 months, rates or fees changed in Kenya (2026-06-30), Philippines (2026-01-08), Netherlands (2026-01-01), United Kingdom (2026-04-01), Brazil (2026-04-01), Mexico (2026-01-01). South Africa's proposed 20% national online gambling tax is listed separately because it has not been enacted.
• Licence fees vary widely. Peru charges S/ 273.10 to apply, and Italy charges a €7 million one-off concession fee.

Key numbers

Tax rates and licence fees table

Each row links to the official source for that jurisdiction. A dash (—) means we have not yet confirmed that figure from an official text. "Not published" means the official source does not publish it.

Download the full dataset as CSV: https://askspinner.com/askspinner/other/template/2392bbd8-d300-45aa-8dc3-74d9212c1efe.csv

Notes by jurisdiction

• Kenya: Fees from LN 111/2026 Second Schedule (under High Court challenge). 5% deposit excise from July 1, 2025 (Finance Act 2025 https://kenyalaw.org/akn/ke/act/2025/9/eng@2025-06-25/source.pdf). 20% withholding on winnings.
• Nigeria (Lagos State): Licensing is by state since the Nov. 2024 Supreme Court ruling. Capital N30M; N100M guarantee (FSGRN online sports betting requirements).
• South Africa: Would be added on top of provincial taxes. Comments closed Jan. 30, 2026. Proposal only; excluded from the in-force chart.
• India: Up from 28%. Face-value base, so excluded from the GGR chart. The Promotion and Regulation of Online Gaming Act, 2025 bans online money games; in force since May 1, 2026 (MeitY S.O. 1994(E) https://www.meity.gov.in/static/uploads/2026/04/089ca9904b13f019b41a391584ab10ea.pdf).
• Philippines: Online play is licensed only as part of a venue Gaming License; plus a 10% audit fee on the share. Offshore (POGO) licences were cancelled in 2024.
• Germany: Turnover base, so not directly comparable with GGR rates; excluded from the GGR chart.
• Italy: Game-specific gaming taxes not compiled yet.
• Netherlands: Rate applies from Jan. 1, 2026 (Belastingdienst).
• Spain: Autonomous communities may add up to 20% on the share from their residents (art. 48).
• Sweden: Rate raised from 18% by SFS 2024:276.
• United Kingdom: Up from 21%. Remote betting (General Betting Duty) moves from 15% to 25% on April 1, 2027; remote bets on UK horseracing stay at 15% (HMRC policy paper https://www.gov.uk/government/publications/changes-to-gambling-duties/gambling-duty-changes).
• Brazil: Up from 12%. Operator share falls to 87% in 2026 and 86% in 2027 (art. 9, §1º-E); effect from the fourth month after publication on Dec. 26, 2025. Grant fee: Lei 14.790/2023 https://www.planalto.gov.br/ccivil_03/_ato2023-2026/2023/lei/l14790.htm
• Colombia: The 19% VAT on online gambling deposits in Decree 1474 of 2025 was suspended in January 2026 and struck down in April 2026; not in force.
• Mexico: Up from 30%. Federal permit fees not published in a form we could verify.
• Peru: Fee: gob.pe MINCETUR procedure https://www.gob.pe/institucion/mincetur/pages/94255-autorizacion-y-o-renovacion-de-explotacion-de-plataformas-tecnologicas-de-juegos-a-distancia-y-apuestas-deportivas-a-distancia ; guarantee: Ley 31806.
• Illinois (US): Graduated rates from July 1, 2024; per-wager tax ($0.25 for first 20M wagers, $0.50 after) from July 1, 2025. Headline uses top tier.
• Massachusetts (US): In-person wagering 15%.
• Michigan (US): Tiers: 20% under $4M up to 28% at $12M+. Tribal operators pay under s.7(1)(f). Headline uses top tier.
• New Jersey (US): Up from 15% (iGaming) and 13% (online sports).
• New York (US): Statute sets a 12% floor; 51% came from the licensing process (PML § 1367-a). Online casino not legal.
• Ohio (US): Doubled from 10% by HB 33.
• Ontario (Canada): 20% share per iGaming Ontario business plan: https://igamingontario.ca/en/2025-2028-business-plan
• Pennsylvania (US): Effective rates include local share assessments.

What changed in the last 12 months

• United Kingdom: Remote Gaming Duty rose from 21% to 40% on April 1, 2026. Remote betting duty is scheduled to rise from 15% to 25% on April 1, 2027.
• Netherlands: The gaming tax rose to 37.8% on January 1, 2026.
• Mexico: The IEPS rate on betting and draws rose to 50% on January 1, 2026, and the decree applies it to foreign online operators.
• Philippines: PAGCOR's revised fees and rates framework (Rev. 5) took effect in January 2026.
• Brazil: Lei Complementar 224/2025 raised the federal levy on betting GGR from 12% to 13% for 2026, with 14% in 2027 and 15% from 2028.
• Kenya: The Gambling Control (Licensing) Regulations, 2026 set new licence fees and capital requirements on June 30, 2026. They face a High Court challenge.
• South Africa (proposal): National Treasury proposed a 20% national tax on online gambling GGR on November 25, 2025.

For the licensing rules behind several of these markets, see our gambling licence requirements by country guide and our Kenya licensing guide.

Methodology

• Scope: The tracker lists taxes and fees that apply to licensed online gambling, meaning online casino, online sports betting and online poker. Where a country taxes online products at different rates, the main online rates are shown in the Rate column.
• Sources: Every row is based on an official text: a statute, a gazette, a regulator's or tax authority's page, or a government budget document. Trade media and law-firm summaries were used only to find those texts. Figures we could not confirm from an official text are left blank (—) and are not estimated.
• Headline rate: For summary figures and the chart, we use the highest in-force rate charged on gross gaming revenue or a similar base (stakes minus winnings, net revenue or adjusted gross receipts). For graduated regimes the top tier is used. Taxes on stakes or on the full face value of bets (Germany, India), Italy's concession fee and South Africa's proposal are excluded from the comparison.
• Last change: This is the date the current rate or fee took effect, where an official text states it. Where we have not confirmed the date, the cell shows a dash.
• Not included: Corporate income tax, VAT, withholding tax on player winnings (except where noted), and local or municipal levies, unless noted in the table.
• Updates: We update this page when a covered jurisdiction changes a rate or fee, and we add jurisdictions as we confirm their official texts. The "Last updated" date at the top shows the most recent revision.

This page is for information only. Check the official source before relying on any figure.

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