Taxation: 15-30% GGR by segment

In Hungary, the base for most verticals of the online market is GGR (gross gaming revenue), and the rate depends on the segment: for remote sports betting - 15% GGR, for casinos and online casinos - about 30% GGR (with threshold progression on large volumes). This framework is fixed in an updated mode after the liberalization of online rates from January 1, 2023.

Segment rates (short)

Online sports betting (including online racetrack): 15% of GGR. The regulation directly calls 15% for remote betting; in parallel, there is a fixed supervisory fee (see below).

Casinos and online casinos: 30% of GGR to the annual volume of HUF 10 billion, then - HUF 3 billion + 10% from excess (effectively ≈30%+). This is the actual "30% GGR" benchmark for casino verticals.

Lotteries/bingo: more often counted not from GGR but from prize pool/revenue, at special rates (e.g. 7% of bingo prize pool; for a number of lotteries - 17-30% by subspecies). These modes are separated from "15-30% GGR."

What is included in the database: how to count GGR

GGR = the amount of bets − winnings paid (excluding bonuses as "player's money," unless otherwise stipulated by the rules). In some cases, deductions of individual "rights fees "/concession payments are allowed when calculating the base (see examples in official digests/guides).

Supervisory fee and related payments

In addition to the game tax, there is a supervisory/supervisory fee (supervision fee) - 2.5% of GGR with an upper limit on the amount serves as a guideline; applies to the segment of remote rates (details - in the explanations for the launch of the 2023 regime). Corporate income tax of 9% is also maintained.

Role of the regulator (SZTFH) and control

SZTFH administers the mode, checks the correctness of reporting, applies locks to unlicensed sites and controls payment channels. Consistency of tax and compliance reporting (KYC/AML, RG) is critical for the operator, since inconsistencies are often revealed precisely in tax/supervisory audits.

Calculation examples (simplified)

• GGR of the month = €5,000,000 bets − €4,650,000 winnings = €350,000 → tax 15% = €52,500 (+ supervisory fee up to 2.5% with limits).

• GGR of the year = HUF 9.5 billion → tax 30% = HUF 2.85 billion If GGR = HUF 12 billion, then: HUF 3 billion + 10% × HUF 2 billion excess = HUF 3.2 billion (effectively slightly higher than 26.6% for the entire volume, but the "threshold" confirms the benchmark of 30% for the basic part).

What to pay attention to the operator's financial team

Vertical classification: incorrect product qualification (bets vs "tech games "/live) changes the bet.

Accounting for bonuses and "rights fees": check if deduction is allowed in your scheme.

Currency conversion: fix rates on the transaction date; discrepancies with PSP reporting are a frequent source of discrepancies.

Supervisory fee and limits: watch the upper bar and the correctness of the base for 2.5%.

Synchronization with RG/KYC: Incorrect invoice/self-exclusion statuses may affect revenue recognition.

FAQ (short)

Why do they say "15-30% GGR"?

Because online bets pay 15% GGR, and casino/online casinos - about 30% GGR (with a threshold progression). These are two key pillars of the tax model for mass verticals.

Are there rates above 30%?

Yes, technical games in separate interpretations are subject to 35% GGR - this is higher than the survey corridor and requires separate planning.

What about lotteries/bingo?

There, the bet from the prize pool/revenue is more often used, rather than the classic GGR approach; specifics vary by product (7-30%).

In Hungary, the benchmark "15-30% GGR" works as a practical "thumb rule": 15% for remote bets, ≈30% for casinos/online casinos. Then the nuances decide everything: progression for large GGRs in casinos, separate rules for lotteries/bingo and a possible 35% for technical games. A sustainable model requires synchronized tax and compliance processes, correct classification of verticals and careful control of the GGR base.