France taxes gambling on a GGR basis with vertical-specific social-security contributions. From 1 July 2025 the online sports betting social contribution rose from 10.6% to 15%, and on-premises sports betting from 6.6% to 7.6%; a new 15% tax on advertising/promotional spend also applies. A mooted online-casino regime floated a 55.6% GGR rate. Corporate IS is 25%; gambling services are VAT-exempt; non-professional player winnings are not taxable. Effective burden is among the heaviest in Europe.
Jurisdictions › France › Tax
France · Question 05 of 11
Tax: What is the tax take?
Unfavourable · Confirmed · AI-generated · Back to full France report →
Key section parameters
| Jurisdiction | France (FR) |
|---|---|
| Regulator | Recorded in register |
| Favourability | Unfavourable |
| Confidence | Confirmed |
| Review status | AI-generated |
| Last collected | 20 Oct 2026 |
Summary answer
France taxes gambling on a GGR basis with vertical-specific social-security contributions. From 1 July 2025 the online sports betting social contribution rose from 10.6% to 15%, and on-premises sports betting from 6.6% to 7.6%; a new 15% tax on advertising/promotional spend also applies. A mooted on…