From January 2025 the GGR tax rate rose to 22% for slots, casino games, bingo, betting and online/remote gambling (previously 20%). The tax basis is GGR (stakes minus winnings paid). Returns are filed monthly with VMI, payable by the 15th of the following month. VAT does not apply to gambling. A separate bill proposes taxing land-based slots/tables at 18% of GGR (replacing the fixed per-table/per-machine fees). Operators must report players whose monthly winnings/losses exceed EUR 100,000.
Jurisdictions › Lithuania › Tax
Lithuania · Question 05 of 11
Tax: What is the tax take?
Mixed · Probable · AI-generated · Back to full Lithuania report →
Key section parameters
| Jurisdiction | Lithuania (LT) |
|---|---|
| Regulator | Recorded in register |
| Favourability | Mixed |
| Confidence | Probable |
| Review status | AI-generated |
| Last collected | 18 Oct 2026 |
Summary answer
From January 2025 the GGR tax rate rose to 22% for slots, casino games, bingo, betting and online/remote gambling (previously 20%). The tax basis is GGR (stakes minus winnings paid). Returns are filed monthly with VMI, payable by the 15th of the following month. VAT does not apply to gambling. A sep…