Norway Gambling — Tax: What is the tax take?

Private operators applying for licences to provide certain lottery services, bingo services, the Norwegian national championship in poker, and casino services on ships must pay fees pursuant to chapter 16 of the Gaming Regulation. The fee is NOK 3,000 for games of chance that result in turnover of less than NOK 100 million, but NOK 6,000 if the license gives authorization to provide such gaming services by the use of scratch cards. For games that result in turnover of more than NOK 100 million (and except for Norsk Tipping and Norsk Rikstoto) the fee is NOK 30,000. For bingo services, the fee is NOK 1,600, in addition to NOK 33 per day per day per bingo location licensed to offer data bingo (slot machines) each year. For the national championship in poker, NOK 10,000 must be paod upon application, as well as NOK 60,000 each year. For casino services offered on ships, the fee is NOK 5,000 for each table where card games are offered and NOK 1,500 for each gaming terminal (slot machine) each year. Otherwise, no tax or fee requirements apply due to the inability to apply for a licence in most cases as mentioned above. Licensed operators, including non-profit lottery and bingo licensees, are taxed under general applicable Norwegian tax regulations