Advennt · Cross-Jurisdiction Domain Hub
Tax
Jurisdiction Readings (122 markets)
32 clear/open
52 conditional/active
37 restricted/elevated
| Jurisdiction | Region | Status | Regulatory Summary | Actions |
|---|---|---|---|---|
| Alabama (US-AL) | Americas | Uncertain | No commercial gambling tax regime exists. Draft 2025/2026 bills proposed a $2,500 privilege tax per electronic game and a gaming/lottery trust fund structure, but none has been enacted. | Profile →Brief |
| Alaska (US-AK) | Americas | Probable | Alaska has no state income tax on individual gambling winnings; federal reporting rules (W-2G, 24% withholding) apply to charitable-gaming and any future commercial gambling revenue. | Profile →Brief |
| Alberta (CA-AB) | Americas | Confirmed | Operators retain 80% of net iGaming revenue; government retains 20%. | Profile →Brief |
| Algeria (DZ) | Africa | Confirmed | There is no private-operator GGR tax framework because no private operators are permitted. | Profile →Brief |
| Argentina (AR) | Americas | Probable | Taxation is GGR-based and layered: a federal online gambling tax raised from 2% to 5%, plus provincial GGR taxes. | Profile →Brief |
| Arizona (US-AZ) | Americas | Confirmed | Arizona applies two separate statutory rates: 10% of adjusted gross event wagering receipts for online/mobile sports wagering and 8% for retail/land-based, plus a 0.25% federal excise tax on handle. | Profile →Brief |
| Arkansas (US-AR) | Americas | Confirmed | Net Casino Gaming Receipts Tax is graduated: 13% on the first $150,000,000, 20% above. | Profile →Brief |
| Australia (AU) | Asia-Pacific | Confirmed | Australia Online Gaming Fees - With the exception of betting, application fees and licence fees for gambling licences in Australia are largely negotiable as part of a competitive process to secure a… | Profile →Brief |
| Austria (AT) | Europe | Confirmed | ## Application fees Gambling: In the area of gambling, fees are payable both for applications and for the granting of licences: the fee for each licence application is EUR 10,000; for the granting of… | Profile →Brief |
| Bangladesh (BD) | Asia-Pacific | Confirmed | Not applicable for private operators. No licensed commercial gambling exists, so there is no GGR/turnover/stake tax base for private operators. | Profile →Brief |
| Belgium (BE) | Europe | Probable | Gaming tax is a regional matter. The Walloon region taxes GGR at 11%; the Flemish and Brussels-Capital regions tax betting GGR at 15% and casino games at tiered 33%/44% rates. | Profile →Brief |
| Brazil (BR) | Americas | Confirmed | Operators pay 12% on GGR (revenue minus prizes paid and income tax on prizes) under Law 14.790/2023, plus corporate IRPJ/CSLL (~34% combined) and municipal ISS (2-5%). | Profile →Brief |
| British Columbia (CA-BC) | Americas | Confirmed | No private gambling GGR tax applies because BC has not opened a private iGaming market. | Profile →Brief |
| Bulgaria (BG) | Europe | Probable | Minimum paid-in capital to obtain online gambling licence: is BGN 1.5M Slot machine licensees face a minimum capital requirement of BGN 1 million Land based casino licensees need at least BGN 1.5… | Profile →Brief |
| California (US-CA) | Americas | Probable | Cardrooms pay local municipal gaming taxes rather than a state GGR tax; tribal casinos operate revenue-share arrangements under compacts and pay no state or local gaming tax on Class III revenue. | Profile →Brief |
| Cambodia (KH) | Asia-Pacific | Uncertain | Gross gaming revenue taxation reportedly ranges from 4% to 7% depending on the type and location of the gambling operation, layered over corporate income tax. | Profile →Brief |
| Cameroon (CM) | Africa | Probable | Casino gaming is taxed at 15% of gross gaming revenue. | Profile →Brief |
| China (CN) | Asia-Pacific | Confirmed | Not applicable. No private gambling tax framework exists. | Profile →Brief |
| Colorado (US-CO) | Americas | Confirmed | Colorado imposes a 10% tax on net sports betting proceeds (handle minus winnings, free bets as limited, and the 0.25% federal excise tax). | Profile →Brief |
| Connecticut (US-CT) | Americas | Confirmed | Online casino GGR is taxed at 18% for the first five years, increasing to 20% from October 2026. | Profile →Brief |
| Costa Rica (CR) | Americas | Confirmed | Costa Rica applies a territorial tax system: income from non-CR-resident players is not subject to CR corporate income tax. | Profile →Brief |
| Croatia (HR) | Europe | Probable | Operator taxation is mixed — GGR-based for casino-type games and turnover/stake-based for betting in the Croatian model. | Profile →Brief |
| Côte d'Ivoire (CI) | Africa | Probable | Profile →Brief | |
| Delaware (US-DE) | Americas | Confirmed | Delaware is not a conventional GGR-tax jurisdiction — the state is the operator and revenue is captured through structural splits. | Profile →Brief |
| District of Columbia (US-DC) | Americas | Confirmed | Sports wagering GGR is taxed at differentiated rates by licence class: Class A 20%, Class B 10%, Class C 30%, collected monthly on operators' gross gaming revenue. | Profile →Brief |
| Dominican Republic (DO) | Americas | Uncertain | Land-based casinos are taxed under a fixed per-table regime keyed to geographic category (Ley 351-64 Art. 14 as amended); the proposed DGJA bill cites ~RD$55,853/table/month for the first 15 tables… | Profile →Brief |
| Ecuador (EC) | Americas | Confirmed | Sports-prediction operators pay a 15% single income tax (Impuesto a la Renta Único) on gross income less prizes paid, administered by the SRI with mandatory monthly declarations. | Profile →Brief |
| Egypt (EG) | Africa | Uncertain | No private-operator gambling tax framework exists for online or sports-betting operators, which are prohibited. | Profile →Brief |
| Estonia (EE) | Europe | Probable | The remote gambling tax is levied on gross gaming revenue (stakes minus payouts). | Profile →Brief |
| Florida (US-FL) | Americas | Probable | Statutory pari-mutuel taxation is turnover-based (handle) and low; the compact instead layers a contractual net-win revenue share on the Tribe for sports betting and table games, ratified via statute. | Profile →Brief |
| France (FR) | Europe | Confirmed | France taxes gambling on a GGR basis with vertical-specific social-security contributions. | Profile →Brief |
| Georgia (US-GA) | Americas | Probable | No tax basis exists for sports betting/casino GGR because no such market is legal. | Profile →Brief |
| Germany (DE) | Europe | Confirmed | The licensing fees vary depending on the average sum of stakes and on the respective products, as some are not licensable and therefore no fees or costs may be charged, but in general for licensable… | Profile →Brief |
| Ghana (GH) | Africa | Probable | Ghana levies a 20% tax on Gross Gaming Revenue (GGR) on licensed operators under the Income Tax (Amendment) regime (Act 1094, 2023, as amended by Act 1129, 2025). | Profile →Brief |
| Gibraltar (GI) | Europe | Confirmed | Gambling duties are set by Schedule 1 to LN.2026/065 and charged under section 175 of the Gambling Act 2025 at 0.15% - a deliberately low rate by international standards - but on three distinct… | Profile →Brief |
| Greece (GR) | Europe | Confirmed | ## Application fees An application for both Type 1 and Type 2 licences is also prescribed, where operators will need to pay a sum of EUR 10,000. | Profile →Brief |
| Hawaii (US-HI) | Americas | Probable | No legal gambling tax regime exists under current law; HB 2570 (not enacted) proposed a 15% GGR tax. | Profile →Brief |
| Hong Kong (HK) | Asia-Pacific | Confirmed | Betting duty is borne by HKJC: horse racing 72.5%-75% progressive on net stake receipts, football 50% on net stake receipts, Mark Six 25% on proceeds. | Profile →Brief |
| Iceland (IS) | Europe | Confirmed | No gambling tax structure applies to private operators, since none are licensed. | Profile →Brief |
| Idaho (US-ID) | Americas | Probable | No GGR/turnover tax regime exists for online gambling because no licensed online product exists. | Profile →Brief |
| Illinois (US-IL) | Americas | Confirmed | Sports wagering is taxed on adjusted gross receipts (GGR). | Profile →Brief |
| Indiana (US-IN) | Americas | Confirmed | Indiana levies a flat 9.5% tax on adjusted gross sports-wagering revenue (GGR), applied to both retail and online — one of the lowest rates in the US. A 0.25% federal excise on handle also applies. | Profile →Brief |
| Indonesia (ID) | Asia-Pacific | Confirmed | No gambling tax regime exists. Because all gambling is illegal, there is no GGR, turnover or profit basis for taxing operators. | Profile →Brief |
| Iowa (US-IA) | Americas | Probable | Sports wagering is taxed at 6.75% of adjusted gross receipts, among the lowest sports-wagering tax rates in the United States. | Profile →Brief |
| Ireland (IE) | Europe | Probable | he only forms of gambling regulated in the Republic of Ireland are betting and lottery games. | Profile →Brief |
| Japan (JP) | Asia-Pacific | Probable | Online gambling: not applicable (prohibited). | Profile →Brief |
| Kazakhstan (KZ) | Asia-Pacific | Confirmed | From 1 January 2026 the new Tax Code raised the CIT rate on gambling businesses (casinos, slot halls, totalizators, bookmakers) to 25% and the standard VAT rate to 16%. | Profile →Brief |
| Kentucky (US-KY) | Americas | Probable | Sports wagering GGR tax reported at 14.25% online / 9.75% retail (secondary-source figure, pending primary-statute cross-check). | Profile →Brief |
| Kenya (KE) | Africa | Probable | Kenya's gambling tax regime is among Africa's most volatile. | Profile →Brief |
| Liechtenstein (LI) | Europe | Probable | Historical data (2018) shows a combined effective tax-and-fee rate of approximately 34.5% of GGR for casinos. | Profile →Brief |
| Lithuania (LT) | Europe | Probable | From January 2025 the GGR tax rate rose to 22% for slots, casino games, bingo, betting and online/remote gambling (previously 20%). | Profile →Brief |
| Louisiana (US-LA) | Americas | Confirmed | Profile →Brief | |
| Luxembourg (LU) | Europe | Confirmed | Casino 2000 is taxed on a progressive GGR scale reaching up to 80% for revenue exceeding EUR 8,100,000; sports betting is taxed on turnover at 15%. | Profile →Brief |
| Macau (MO) | Asia-Pacific | Confirmed | Macau land-based gaming is taxed at an effective ~40% of GGR: a Special Gaming Tax of 35% plus a 5% social allocation (2% public/cultural fund; | Profile →Brief |
| Maine (US-ME) | Americas | Uncertain | Profile →Brief | |
| Malaysia (MY) | Asia-Pacific | Uncertain | ## Fees ## Common Gaming Houses Act 1953 There is no information on the amount of application fees for a licence under Section 27A of the CGHA. | Profile →Brief |
| Malta (MT) | Europe | Confirmed | Gaming tax is 5% of gaming revenue from Malta-resident players under the Gaming Tax Regulations (S.L. | Profile →Brief |
| Maryland (US-MD) | Americas | Confirmed | Mobile sports wagering is taxed at 20% of adjusted gross sports betting revenue (raised from 15% effective June 2025 under HB 352, 2025 session). | Profile →Brief |
| Massachusetts (US-MA) | Americas | Confirmed | Two statutory GGR rates apply: 20% on Category 3 online/mobile taxable sports wagering revenue and 15% on Category 1 retail. | Profile →Brief |
| Mexico (MX) | Americas | Probable | MATERIAL CHANGE: The 2026 Economic Package raised the IEPS rate on games with bets from 30% to 50%, bringing non-resident online operators into scope. | Profile →Brief |
| Michigan (US-MI) | Americas | Confirmed | iGaming AGR is taxed on a graduated scale of 20%–28%, with the top tier reserved for operators grossing over $12M/month. | Profile →Brief |
| Minnesota (US-MN) | Americas | Probable | Charitable gambling is subject to Minnesota's Lawful Gambling Tax plus local gambling taxes (up to 3%) and local net-profit contribution funds (up to 10%). | Profile →Brief |
| Mississippi (US-MS) | Americas | Confirmed | Profile →Brief | |
| Missouri (US-MO) | Americas | Confirmed | A flat 10% tax on adjusted gross sports-wagering revenue applies, with promotional-credit deductions capped at 25% of total wagers and loss carry-forward for negative AGR months. | Profile →Brief |
| Montana (US-MT) | Americas | Confirmed | The dominant gambling tax is the Video Gambling Machine Tax, levied on net machine income (wagers minus payouts) rather than gross handle or turnover, at a statutory rate confirmed by Montana… | Profile →Brief |
| Morocco (MA) | Africa | Probable | No private operator gambling-tax regime exists for online entrants; | Profile →Brief |
| Myanmar (MM) | Asia-Pacific | Confirmed | Not applicable — no functional legal gambling tax model. Pre-coup licence revenue has collapsed. | Profile →Brief |
| Nebraska (US-NE) | Americas | Confirmed | Initiative 431 establishes a 20% tax on gross gaming revenues generated within licensed racetracks, covering both casino gaming and sports wagering; the NRGC collects, accounts for, and remits the… | Profile →Brief |
| Nepal (NP) | Asia-Pacific | Uncertain | For online gambling, no tax regime applies as the activity is prohibited. | Profile →Brief |
| Nevada (US-NV) | Americas | Confirmed | Nevada applies a sliding-scale gross gaming revenue tax from 3.5% up to a top marginal rate of 6.75%, applied equally to land-based, online poker and sports wagering revenue. | Profile →Brief |
| New Brunswick (CA-NB) | Americas | Probable | Player winnings are not taxed in New Brunswick (consistent with Canada-wide treatment) except for professional gamblers whose gambling is their sole income source. | Profile →Brief |
| New Hampshire (US-NH) | Americas | Confirmed | Profile →Brief | |
| New Mexico (US-NM) | Americas | Confirmed | Racetrack casinos (racinos) are taxed at an effective 46.25% of net take (26% gaming tax + 20% racing purses + 0.25% problem-gambling fund); gaming-device distributors/manufacturers are taxed at 10%… | Profile →Brief |
| New York (US-NY) | Americas | Confirmed | Online sports wagering GGR tax is 51% — the highest of any US state and among the highest globally — with no deduction for promotional credits, unlike NJ and PA. | Profile →Brief |
| New Zealand (NZ) | Asia-Pacific | Probable | There is no specific gambling GGR tax on licensed casinos historically; corporate income tax is 28% and GST of 15% applies to gambling supplies via the margin method (turnover minus prizes paid). | Profile →Brief |
| Nigeria (NG) | Africa | Probable | Nigeria applies a mixed tax basis. Withholding tax on player winnings is 5% for residents and 15% for non-residents under the Withholding Regulations 2024, with Lagos imposing an additional 5% WHT on… | Profile →Brief |
| North Carolina (US-NC) | Americas | Confirmed | North Carolina imposes a flat 18% tax on gross wagering revenue (GWR) under N.C.G.S. §105-113.128 / Chapter 18C Article 9. GWR is amounts received from wagers less winnings paid, before… | Profile →Brief |
| North Dakota (US-ND) | Americas | Probable | Profile →Brief | |
| Ohio (US-OH) | Americas | Confirmed | Ohio levies a 20% tax on sports wagering gross gaming revenue, applied at the same rate to online and retail. | Profile →Brief |
| Oklahoma (US-OK) | Americas | Confirmed | Tribal exclusivity fees are calculated on Adjusted Gross Revenue and remitted monthly to the state; individual gambling winnings are taxed as ordinary income under six graduated state brackets from… | Profile →Brief |
| Ontario (CA-ON) | Americas | Probable | In the Province of Ontario, an applicant to be the operator of an internet gaming site is required to pay an initial regulatory fee of $100,000 per gaming site. | Profile →Brief |
| Oregon (US-OR) | Americas | Confirmed | Because online sports betting is run as a state-lottery product rather than a taxed commercial licence, there is no conventional GGR tax rate for a competing operator to plan around. <cite… | Profile →Brief |
| Pakistan (PK) | Asia-Pacific | Confirmed | No gambling tax regime exists because gambling is prohibited; the Federal Board of Revenue taxes only lawful activity. | Profile →Brief |
| Panama (PA) | Americas | Probable | Panama taxes gambling on a GGR basis; advisory sources report 10% of GGR payable monthly for operations within Panama, due within the first 10 days of the following month. | Profile →Brief |
| Philippines (PH) | Asia-Pacific | Probable | PAGCOR-licensed domestic operators pay a 5% franchise tax on gross gaming revenue and are VAT-exempt under the PAGCOR charter; corporate income tax of 25% (or 20% for small entities) applies… | Profile →Brief |
| Qatar (QA) | Middle East | Uncertain | Not applicable to gambling specifically — no gambling excise/GGR tax regime exists given the blanket prohibition. | Profile →Brief |
| Quebec (CA-QC) | Americas | Confirmed | No private GGR tax applies because there are no private operators. | Profile →Brief |
| Rhode Island (US-RI) | Americas | Confirmed | Rhode Island has the highest effective state revenue take in the US. iGaming online slots direct ~61-62% to the state; online table games ~15-15.5%. | Profile →Brief |
| Rwanda (RW) | Africa | Confirmed | Rwanda's Income Tax Amendments Act (gazetted 29 May 2025; gaming provisions effective three months later) raised the GGR operator tax from 13% to 40% and the player-winnings withholding tax from 15%… | Profile →Brief |
| Saudi Arabia (SA) | Middle East | Confirmed | Not applicable — all gambling is prohibited and there is no GGR, turnover, or gaming-duty framework. No tax is imposed on gambling winnings because gambling is not legally recognised. | Profile →Brief |
| Senegal (SN) | Africa | Confirmed | Land-based casinos taxed 15-25% GGR; sports betting ~15% GGR; lotteries 10-15%. | Profile →Brief |
| Serbia (RS) | Europe | Confirmed | Post-2024, online betting is taxed at 15% of stakes minus payouts; other special online games at 10%. | Profile →Brief |
| Slovakia (SK) | Europe | Probable | Online casino is taxed at 22% of GGR; online sports/fixed-odds betting is reported at 22% GGR in earlier sources and 27% GGR in 2025 sources, with divergence requiring statutory confirmation. | Profile →Brief |
| Slovenia (SI) | Europe | Uncertain | Taxation is GGR-based with rates that vary by product/game type. | Profile →Brief |
| South Africa (ZA) | Africa | Probable | Licensed operators pay a provincial gambling tax on GGR. | Profile →Brief |
| South Carolina (US-SC) | Americas | Probable | Profile →Brief | |
| South Dakota (US-SD) | Americas | Confirmed | Deadwood commercial gaming (including sports wagering) is taxed at a combined 9% of adjusted gross proceeds (8% gaming tax plus 1% general-fund tax). | Profile →Brief |
| South Korea (KR) | Asia-Pacific | Probable | There are no separate gambling-specific tax rates; general corporate income tax applies to licensed operators, and Tourism Promotion Act casinos pay tourism-fund contributions. | Profile →Brief |
| Spain (ES) | Europe | Confirmed | Online gambling is taxed under the Impuesto sobre Actividades de Juego (Ley 13/2011 art. 48) at a headline 20% of GGR (reduced from 25% in 2018), with a reduced 10% rate for operators tax-resident in… | Profile →Brief |
| Sri Lanka (LK) | Asia-Pacific | Probable | Gross gambling revenue tax was increased from 15% to 18% under the 2025 budget, with the GRA monitoring compliance. | Profile →Brief |
| Taiwan (TW) | Asia-Pacific | Probable | No gambling-tax framework exists for private operators (illegal sector). | Profile →Brief |
| Tanzania (TZ) | Africa | Probable | Gaming tax is GGR-based and levied under the Gaming Act, collected by TRA since 1 July 2017. | Profile →Brief |
| Texas (US-TX) | Americas | Probable | No enacted GGR or handle tax exists for casino or sports wagering; only unenacted legislative proposals (e.g., 6.25% mobile sports-wagering tax rate) have been floated. | Profile →Brief |
| Thailand (TH) | Asia-Pacific | Probable | No gambling-operator tax regime exists for private operators today. | Profile →Brief |
| Tobique First Nation (CA-TFN) | Americas | Unknown | Capitalisation / Bank Guarantees. There are no capitalisation or bank guarantee requirements. | Profile →Brief |
| Tunisia (TN) | Africa | Probable | No tax regime is open to private online operators. | Profile →Brief |
| Turkey (TR) | Europe | Probable | Legal gambling revenues are taxed under the Law on Taxes, Funds and Public Charges Levied on Games of Luck: a monthly 5% tax on Sports (IDDAA) betting revenue, 7% on horse-racing betting revenue, and… | Profile →Brief |
| Uganda (UG) | Africa | Probable | Under the Lotteries and Gaming (Amendment) Act 2023, gaming (casino) is taxed at 30% of GGR and betting at 20% of GGR — computed on total staked less payouts. | Profile →Brief |
| United Arab Emirates (AE) | Middle East | Uncertain | No public schedule of application fees yet disclosed. | Profile →Brief |
| United Kingdom (UK) | Europe | Confirmed | ✓ CONFIRMED (aligned with lawyer doc): The prior lawyer document already recorded the 40% Remote Gaming Duty (from 1 April 2026) and 25% online General Betting Duty (from 1 April 2027). | Profile →Brief |
| United States (US) | Americas | Confirmed | There is no federal gambling tax on GGR. | Profile →Brief |
| Uruguay (UY) | Americas | Probable | Land-based private casinos are subject to corporate income tax (IRAE, 25%) and IVA (22%) on non-gambling services, with gambling winnings exempt from IVA. | Profile →Brief |
| Utah (US-UT) | Americas | Confirmed | No gambling tax regime exists (GGR, turnover, or otherwise) because no licensed gambling activity is authorised anywhere in the state. | Profile →Brief |
| Venezuela (VE) | Americas | Uncertain | The specific GGR tax rate is UNVERIFIED. | Profile →Brief |
| Vermont (US-VT) | Americas | Confirmed | Vermont uses a negotiated, non-fixed revenue-share model rather than a flat statutory tax rate; the statutory floor is 20% of adjusted gross revenue, with actual negotiated rates of 31-33% across the… | Profile →Brief |
| Vietnam (VN) | Asia-Pacific | Uncertain | Casino operations attract special consumption tax and corporate tax under MOF guidance; sports betting is reported to carry a 5% revenue levy. | Profile →Brief |
| Virginia (US-VA) | Americas | Confirmed | Sports wagering is taxed at 15% of adjusted gross revenue (AGR = wagers minus winnings minus authorised deductions, including bonuses/promotions and federal excise tax paid). | Profile →Brief |
| Washington (US-WA) | Americas | Confirmed | Washington has no state income tax and imposes no direct state gambling tax on tribal sports-wagering revenue; tribes instead cover state regulatory costs. | Profile →Brief |
| West Virginia (US-WV) | Americas | Confirmed | Online casino (iGaming) is taxed at 15% of adjusted gross interactive wagering receipts — the lowest iGaming rate in the US. | Profile →Brief |
| Wisconsin (US-WI) | Americas | Probable | Wisconsin has no statutory GGR tax rate for sports betting because the framework is compact-based revenue sharing rather than a licence-and-tax model; tribes paid the state roughly $66 million in… | Profile →Brief |
| Wyoming (US-WY) | Americas | Confirmed | The headline tax is 10% of adjusted gross gaming revenue for online sports wagering, among the lowest sports-betting tax rates in the US; a legislative proposal to double the rate to 20% has… | Profile →Brief |
| Zambia (ZM) | Africa | Probable | The dominant fiscal feature is the 10% excise duty on betting stakes introduced under the Customs and Excise (Amendment) Act 2025, payable on amounts staked from September 2025, remitted monthly by… | Profile →Brief |