title: Austria — Tax: What is the tax take? | advennt.io canonical: https://advennt.io/jurisdictions/austria/taxes/ [Jurisdictions](https://advennt.io/jurisdictions/) [Austria](https://advennt.io/jurisdictions/austria/) Tax Austria · Question 05 of 11 # Tax: What is the tax take? Unfavourable · Confirmed · Expert approved · In expert review scope · [Back to full Austria report →](https://advennt.io/jurisdictions/austria/) Key section parameters | Jurisdiction | Austria (AT) | |---|---| | Regulator | Recorded in register | | Favourability | Unfavourable | | Confidence | Confirmed | | Review status | Expert approved · In expert review scope | | Last collected | 18 Oct 2026 | Summary answer ## 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 a licence, an additional fee of EUR 100,000 is payable. Furthermore, there are additional fees in a… ## Full section analysis ## 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 a licence, an additional fee of EUR 100,000 is payable. Furthermore, there are additional fees in accordance with the provisions of the Austrian Duties Act (GebG) for submissions and official copies. Betting: In the betting sector, fees are also payable in accordance with the Austrian Duties Act, as well as any additional provincial fees. The fees for a bookmaker's licence, for example, usually amount to only a few hundred euros. For reference, see below the relevant fees for the province of Vienna: Federal fees per application: EUR 47.30 for a natural person EUR 61.60 legal person EUR 83.60 approval notice EUR 3.90 per attachment and sheet Administrative charges: ## EUR 330.66 ## Ongoing fees None. ## Any required minimum guarantee There are no specific required minimum guarantees/capitalisation requirements regarding the guarantee of fees. Nevertheless, there are required minimum guarantees/capitalisation requirements for licensing applications in the field of gambling as well as betting – for further details, please review the General Licensing and Regulation Overview. ## Capitalisation requirement There are no specific required minimum guarantees/capitalisation requirements regarding the guarantee of fees. Nevertheless, there are required minimum guarantees/capitalisation requirements for licensing applications in the field of gambling as well as betting – for further details, please review the General Licensing and Regulation Overview. ## Taxes ## Licence taxes While the taxation of gambling is stipulated in the Austrian Gambling Act, betting is subject to a federal duty stipulated in the Austrian Duties Act (GebG). Various gambling taxes have been increased as of 1 April 2025. Due to the current budgetary constraints future increases cannot be ruled out. Gambling: Gambling in which participation takes place from within the country is subject to a gambling tax of 17,5 % of the stakes (this primarily applies to offline casinos; for the taxation of online activities, see below). For games of chance with gaming machines and for electronic lotteries via video lottery terminals, the gaming tax amounts to 30% of the GGR reduced by the statutory value-added tax. In case the gaming machines are operated on the basis of a licence under provincial law or the video lottery terminals are operated on the basis of a lottery concession, the tax rate is reduced to only 10% GGR (further reduced by the statutory value-added tax). Concerning online gambling, § 57 para 2 of the Austrian Gambling Act imposes a 45% tax on the GGR for all online gambling activities, regardless of whether they are offered with or without an Austrian licence. This tax applies to all games of chance (i.e., not to betting), when they are offered by means of electronic media and distance sales, including the internet, telephone, SMS, etc., provided that the participants are located within Austria. Betting: according to § 33 tariff 17 of the Austrian Duties Act, all forms of betting (both online and offline) that fall outside the scope of the Austrian Gambling Act are subject to a 5% taxation based on stakes if they are considered "domestic bets" (i.e., bets placed from within Austria). ## Sales taxes As stated above, taxes and fees for betting (including online betting) and gambling (including online gambling) apply regardless of whether they are offered with or without an Austrian licence. These taxes and fees are considered to also cover value-added tax; consequently, no additional or particular VAT taxes apply. Only provincial gaming machines and video lottery terminals are subject to VAT at a rate of 20%, which in turn can be offset against tax (see above). ## Corporate taxes At present, corporate tax rates are as follows: 24% for the year of 2023 23% for the years 2024 onwards ## Capitalisation / Bank guarantees Gambling: In order to obtain a lottery/online gambling individual licence, an applying corporation must have paid-in share capital or capital stock of at least EUR 109 million, which is appropriately proven to be from a lawful source and must be freely available to the managing directors without restriction and to their proven discretion for gaming operations in Austria. Furthermore, the paid-in share capital/ capital stock must not have been reduced by balance sheet losses at the time of the licence application (liability reserve). The same applies to an applicant for a casino licence, with the restriction that the liability reserve must amount to at least EUR 22 million. Betting: To obtain a betting licence, most provinces require a credit line confirmation and/or bank guarantee from a banking institution located in the EU or EEA. The proscribed amount varies from province to province, generally from approximately EUR 125,000 (most common) to EUR 300,000.