Tax: What is the tax take?

## 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. Where an application for a licence is rejected or withdrawn, any fees paid in pursuing the application are non-refundable. Affiliate marketing has been recently regulated. Affiliates are subject to their own licence (Affiliate Suitability Licence) – Minimum requirements and low cost EUR 1.000 – one-off approval fee. ## Ongoing fees Online Betting Licence (Type 1) – To offer online betting to players in Greece, an operator is required to pay a fee of EUR 3,000,000 for the licence period of 7 years. Licence of Other Online Games (Type 2) – To offer other, permitted, online gambling products, an operator is required to pay a fee of EUR 2M for the licence period of 7 years. In light of the announced reform agenda, affiliates are expected to be a particular enforcement focus going forward, with public statements indicating that intermediary activity facilitating illegal gambling will be addressed directly, rather than solely through action against the underlying unlicensed operators. ## Any required minimum guarantee The Greek regime requires operators of Type 1 and Type 2 licences to secure a bank guarantee amounting to EUR 500,000 in order to secure a licence. ## Capitalisation requirement Applicants for Type 1 and Type 2 licences must have paid-in capital of at least EUR 200,000. Simple casino licence holders must have a minimum initial capital of EUR 500,000 and EUR 5M after 5 years of operation. Wide-Range casino licence holders must have a minimum initial capital of EUR 1M and EUR 10M after 5 years of operation. Online Gaming TaxesTaxes are levied across all regulated online gambling products at a rate of 35% on GGR. Taxes are also levied on player winnings in Greece using progressive rates. Winnings are tax free as far as they amount to EUR 100. Under Articles 116 to 122 of Law 5219/2025, winnings from other online games, including online casino, are taxed per gaming session after the EUR 100 tax-free allowance, at 20% up to EUR 500 and 30% above EUR 500. Betting winnings are taxed per betting slip at 0% up to EUR 100, 2.5% from EUR 100.01 to EUR 200, 5% from EUR 200.01 to EUR 500 and 7.5% above EUR 500 (Articles 116(1)(b) and 120(b), Law 5219/2025). Lottery winnings are taxed per ticket, after a EUR 100 tax-free allowance, at 10% up to EUR 1,000 and 15% above EUR 1,000 (Articles 116(1)(a) and 120(a), Law 5219/2025). Winnings from gaming machines are taxed per gaming session, after a EUR 100 tax-free allowance, at 15% up to EUR 500 and 20% above EUR 500 (Article 120(c), Law 5219/2025, as amended by Article 69 of Law 5313/2026). Corporation tax is charged in Greece at 24%. ## Capitalisation / Bank guarantees Applicants for Type 1 and Type 2 licences must have paid-in capital of at least EUR 200,000 and must secure a bank guarantee of at least EUR 500,000. Simple casino licence holders must have a minimum initial capital of EUR 500,000 and EUR 5,000,000 after 5 years of operation. Wide-Range casino licence holders must have a minimum initial capital of EUR 1,000,000 and EUR 10,000,000 after 5 years of operation. Casino gross gaming revenue (GGR) is subject to state participation on a sliding scale: 20% up to EUR 100 million, 15% from EUR 100,000,001 to EUR 200 million, 12% from EUR 200,000,001 to EUR 500 million and 8% above EUR 500 million (Articles 372 and 374, Law 4512/2018). A municipal fee of 2% of GGR is payable to the municipality where the casino is located (Article 372(3), Law 4512/2018), and a special annual licence fee of 1% of GGR applies (Article 374(6), Law 4512/2018). From 1 July 2026, the tax on online-casino player winnings rose on a permanent basis: the EUR100 to EUR500 band moved from 15 percent to 20 percent, and the above-EUR500 band moved from 20 percent to 30 percent. The change is confined to online casino games; sports betting winnings are unaffected. The operator-side gross-gaming-revenue tax rate of 35 percent was not altered by this reform, so the immediate compliance lift falls on player-facing product economics for online casino verticals rather than on operator margin directly. Separately, the Hellenic Gaming Commission issued an official letter to supervised gambling providers on the incoming EU AML framework, referencing the February 2026 and October 2025 FATF Plenary statements on monitored and high-risk jurisdictions. This is regulator guidance rather than statute, so it could change more readily, but it signals that AML-alignment compliance work is beginning ahead of any formal enforcement deadline.