Online casino is taxed at 22% of GGR; online sports/fixed-odds betting is reported at 22% GGR in earlier sources and 27% GGR in 2025 sources, with divergence requiring statutory confirmation. Land-based casinos pay approximately 27% GGR plus a 3% municipal levy. Corporate income tax is 21%; gambling services are generally VAT-exempt and player winnings at licensed sites are tax-free. A Finance Ministry harmonisation proposal would raise online tax to 30% GGR, contested through autumn 2025.
Jurisdictions › Slovakia › Tax
Slovakia · Question 05 of 11
Tax: What is the tax take?
Unfavourable · Probable · AI-generated · Back to full Slovakia report →
Key section parameters
| Jurisdiction | Slovakia (SK) |
|---|---|
| Regulator | Recorded in register |
| Favourability | Unfavourable |
| Confidence | Probable |
| Review status | AI-generated |
| Last collected | 18 Oct 2026 |
Summary answer
Online casino is taxed at 22% of GGR; online sports/fixed-odds betting is reported at 22% GGR in earlier sources and 27% GGR in 2025 sources, with divergence requiring statutory confirmation. Land-based casinos pay approximately 27% GGR plus a 3% municipal levy. Corporate income tax is 21%; gambling…