Taxation of operators and players

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1) Basis of taxation: PBJ = GGR

In France, specific taxes on gambling are mainly considered from the product of the game - PBJ (produit brut des jeux, aka GGR): these are bets minus winnings. On average, the market has a fiscal burden on PBJ of about 45% (estimated according to ANJ data for 2022), with targeted social contributions from above.

2) Operators: effective rates (current from 2025)

Online sports rates: cumulative public withdrawals (taxes + social contributions) increased from 54.9% to 59.3% PBJ, including a social contribution allowance (CSG) - from 10.6% to 15% PBJ.

Retail (offline) sports bets: tax ~ 42.1% PBJ + social contribution 7.6% PBJ.

Online poker: transition to the GGR base, 10% PBJ rate (before that - 0.2% of the bet turnover).

Instant Lotteries (scratch): tax 56.5% PBJ + social contribution 7.2% PBJ.

💡 Context: the increase in withdrawals in 2025 is officially reflected in the FDJ/market reporting and is commented on as a factor of pressure on marginality; ANJ in its digests shows the growth of the market when the fiscal burden increases.

Note on horse racing (PMU): the horse betting sector remains a significant source of PBJ; according to ANJ data for 2024, PMU showed €1.7 billion PBJ at rates of €6.6 billion. (Horse racing tax rates include specific components, but the trend is for the GGR base and an increase in total withdrawals.)

3) What exactly is included in the "cumulative withdrawals"

The French "cap" is not one tax, but a combination of fiscal fees + social contributions (to finance the social system and harm prevention), calculated from PBJ. The final share for verticals is different; in 2024, before the increase, it was approximately: online sports ~ 55.2% PBJ; retail sports ~ 44.5%; online poker ~ 40.8%; jumps ~ 37.7% (until 2025). Since 2025, rates for a number of verticals have increased (see paragraph 2).

4) Lotteries and FDJ: Special Mode

The Lottery Direction (FDJ) operates under a public deduction mode from the PBJ; in 2025, some of the products (especially instant games) increased rates and social contributions, which FDJ directly reflected in forecasts/press releases.

5) Gamblers: Do they pay tax on winnings?

Regular players (one-off, amateur winnings): generally not subject to income tax. Interest earned on the placement of funds won - taxed as ordinary/capital income; property tax in France now concerns real estate capital (IFI).

Professional players (poker/bridge, etc., if the activity is systematic and a source of livelihood): qualify as BNC (bénéfices non-commerciaux) and are subject to income tax + social contributions as self-employed (including − professional expenses). The practice is emphasized by lawyers and administrative doctrine.

💡 Important: the status of "professional vs amateur" is assessed by the facts (regularity, organization of activities, share in income). For a personal situation, it is worth checking with a personal income tax consultant in France.

6) What to consider business and player (short checklists)

To the operator

1. Plan P&L on the PBJ base, taking into account the current rates of 2025 and social contributions by vertical.

2. Monitor ANJ/market releases - the increase in withdrawals is reflected in GGR dynamics and unit economics.

3. Put a "cushion" on regulatory ad/RG changes: fiscal measures often come with a consumer protection package.

To the player

1. Amateur winnings are usually exempt; keep records and do not mix with entrepreneurial activity.

2. If your poker/esports − a systemic activity, prepare a BNC account (income, expenses, social contributions).

3. Interest/investment income from winnings - taxed on a common basis.

7) Term Guide

PBJ/GGR - game product = bets minus payouts.

CSG - social contribution added to taxes on PBJ (rates increased in 2025 for a number of verticals).

BNC - tax regime of "non-commercial income" for self-employed (incl. prof. players).

Table - Fiscal Burden Benchmarks (2025)

Vertical	Base	Tax/contributions (benchmarks)
Online Sports Betting	PBJ (GGR)	59.3% cumulatively (taxes + CSG 15%)
Offline sports	PBJ	42.1% tax + 7.6% CSG
Online poker	PBJ	10%
Instant Lotteries	PBJ	56.5% tax + 7.2% CSG

💡 Before the 2025 reforms, aggregate shares were lower; for 2024 benchmark, see review (online sports ~ 55.2% PBJ, etc.).

Disclaimer

This material is not legal or tax advice. Rates and bases can change (especially through finance laws). Check the current texts and explanations (ANJ, budget laws, Legifrance) for your date and case.

TL; DR

In France, operators pay taxes and social contributions with PBJ (GGR); in 2025, rates on key verticals increased: online sports - up to 59.3% PBJ, offline sports - up to ~ 49.7% PBJ (including CSG), online poker - 10% PBJ, instant lotteries - ~ 63.7% PBJ. Amateur player winnings are usually exempt, but professional poker/bridge players pay the tax as BNC.