Sweden Gambling — Tax: What is the tax take?

Licence application fees are due at the time of application and amount to the following (all in SEK): - Licence for commercial online gambling 230,000 - Licence for betting 230,000 - Joint application for 1. and 2. 230,000 - Amendment of key persons or owners 1,000 for a natural person and 3,000 for a legal entity License holders are required to pay annual supervisory fees, which are due in advance for each 12-months. For licenses concerning commercial online gambling or betting, a fixed supervisory fee of SEK 240,000 is payable per licence. The fee is charged on an annual basis and covers a full 12-month period. Whether this fee can be refunded if a licence is surrendered or expires before the end of the 12-month period, is currently subject to an appeal in the Administrative Court. If the licence applicant is a startup without financial history or has negative equity, a capital guarantee from a parent company, or another affiliated entity, may be required by the SGA. This is mainly to cover potential tax and player liabilities. The SGA expects licence holders to have stable finances and good capital strength. The SGA does not approve of negative equity and if a licence applicant has negative equity, it can expect to have to provide additional assurances (for example by way of a parent guarantee) and will receive a licence period for three years, rather than the normal five years. Bingo: Land-based bingo licences may be held by not-for-profit organisations only. Application fee is SEK 6,000 for one legal entity and an additional SEK 500 for each additional legal entity. Casino: Land based commercial casino licences can be applied for in restaurants, amusement parks and hotels. The fee is SEK 25,000 per location for a natural person and 80,000 for a legal entity. Lottery licences may be held by the state monopoly or not-for profit organisations only. Application fee depends on the balance sheet total and ranges between SEK 6,000 and SEK 175,000. Software/B2B: The application fee for a B2B permit is SEK 120,000. There is also an annual supervisory fee of SEK 16,500. Gambling tax shall be paid to the Tax Agency by any licensed B2C gambling operator. The rate is 22% of the gross gambling revenue (stakes accepted - winnings paid out). Reporting is monthly and deficit cannot be carried over from one period to the next. Sales taxes. There are no sales taxes applicable (unless the licence holder is established in Sweden). Corporate taxes. There are no corporate taxes applicable (unless the licence holder is established in Sweden). Skill games: No gambling specific taxes are levied on operators providing pure skill games. Skill games can be offered without a licence, but winnings received by Swedish customers will be taxed as income and the social charges (at approximately 30%) should be paid by the operator.