Application and annual supervisory fees are set by Spelinspektionen ordinance (SIFS schedules), payable per licence class. Fees are moderate by EU standards. No general capitalisation or guarantee requirement, though fit-and-proper and financial-stability assessments apply.
Jurisdictions › Sweden › Licence fees
Sweden · Question 04 of 11
Sweden Gambling — Licence fees: What do the licences cost?
Favourable · Probable · Not reviewed · 2 post-review updates · Not reviewed · Back to full Sweden report →
Key section parameters
| Jurisdiction | Sweden (SE) |
|---|---|
| Regulator | Spelinspektionen |
| Favourability | Favourable |
| Confidence | Probable |
| Review status | Not reviewed · 2 post-review updates · Not reviewed |
| Last collected | 25 Oct 2026 |
Summary answer
Application and annual supervisory fees are set by Spelinspektionen ordinance (SIFS schedules), payable per licence class. Fees are moderate by EU standards. No general capitalisation or guarantee requirement, though fit-and-proper and financial-stability assessments apply.
Not reviewed Information added after the 12 Aug 2026 expert review — published for currency and labelled not reviewed.
Not reviewed Read update
Sweden levies gambling tax at a flat 22 per cent on the proceeds of licensed gambling, defined as stakes less payouts, with liability declared on a monthly basis. For commercial online gambling specifically, the taxable proceeds for each taxation period are calculated only from stakes placed by, and payouts made to, players who live in Sweden or are habitually resident there, which narrows the effective base to the Sweden-facing share of an operator's customer book rather than its full international footprint. Licences granted for public-interest purposes fall outside this tax entirely, a structural exemption distinct from the commercial-licence base. This rate and base were confirmed from Skatteverket's own English-language guidance, cross-checked across two separate quoted passages from that same source, though the guidance has not yet been matched against the text of the underlying gambling tax statute, which remains an open item for fuller statutory corroboration. Operators modelling entry costs into Sweden should apply the 22 per cent rate against the Sweden-resident proceeds base for online commercial products, and should factor the public-interest exemption only where the licence itself is granted on that basis.
Not reviewed Read update
SIFS 2026:1, effective 1 March 2026, restructures Spelinspektionen's supervision fees from a per-corporate-group to a per-licence charging basis, with a headline SEK 240,000 per year B2C licence fee and SEK 16,500 per year B2B software-permit fee. This raises the effective cost of operating multiple licences under one corporate group relative to the prior charging model. Layered on top is the compliance-technology spend implied by the mandatory Spelpaus self-exclusion API integration entering force 1 August 2026, together with a reported but only uncertainly-confirmed five-year data-retention obligation. The overall cost trajectory for 2026 is upward, driven primarily by the fee-basis change and the technical-integration mandate rather than by any change to headline licence-category tax rates.