Taxation of operators

1) Basic logic: sales tax, not GGR

Ireland charges Betting Duty as excise duty on betting turnover:

2% of the amount of each bet - for land and remote bookmakers (retail and remote). This is precisely the tax of the operator, not the player; it does not transfer to punters by default.
For remote betting exchanges (Betting exchange) there is a separate mode: Betting Intermediate Duty - 25% of the commissions that the exchange charges users in Ireland.

💡 Key: 2% is a stake on turnover (stake), not gross gaming revenue (GGR). This affects margin economics and is sensitive to low-margin in-play markets.

2) Who pays and how

Tax subjects:

Licensed bookmakers (including online with Irish audiences) - pay 2% Betting Duty/Remote Betting Duty.
Licensed remote betting intermediaries (betting exchanges) - 25% from commissions.

Timing and reporting:

Quarterly delivery of declarations, payment - until the 15th day of the month following the reporting quarter.

3) 2% rate history and market context

In Budget 2019, the Ministry of Finance doubled Betting Duty from 1% to 2% (effective from 2019).

In 2024-2025, further increases were discussed, but at the end of 2025 the base rate remained 2%; in parallel, the government announced plans to raise duty on pool rates to 2% from 2027 to equalize regimes.

4) VAT and eGaming: what is important to know B2C/B2B

In addition to excise taxes on rates, operators and providers have VAT reality:

Gaming/eGaming services for consumers in Ireland are subject to VAT at the standard rate (applicable in the country; methodology - at the place of service consumption).
Slot machines and amusement machines are also subject to the standard VAT rate; separate Revenue clarifications cover the estimated base and cases of equipment lease/leasing.

5) How does it affect the economics of the product

Margin and pricing. Tax as a percentage of stake, not GGR, makes low-margin, high-cashout/in-play markets sensitive to tax.

Betting exchanges. 25% from commissions is a "take rate tax," so the depth of liquidity and the share of active traders are strategically important.

Operational cycle. Quarterly reporting and accurate accounting of turnover require mature event tracking and reconciliations (especially with the omnichannel).

6) Practical checklist for operator

1. Correct tracking of turnover (stake-level): separate accounting of retail/remote, currencies, returns, cashout.

2. Business classification: make sure you get into bookmaker mode (2%) or intermediate (25% with commissions) - and don't mix up the bases.

3. eGaming VAT contour: correctly determine the place of consumption, form the basis for VAT, especially with a cross-border audience.

4. Plan for 2027: put the potential alignment of pool betting duty up to 2% in the model.

7) Frequent questions

Do players pay tax on winnings? No, the 2% rate is the operator's tax on the turnover of rates; Ireland traditionally does not tax recreational player winnings (the operator pays duty).

Does 2% change in the online channel? No, Remote Betting Duty 2% applies to remote bets.

What's with the casino vertical? The VAT approach to eGaming is applicable, but the "bet" excise tax of 2% refers specifically to betting, and not to RNG games as such.

Bottom line. For Ireland, the key fiscal anchor remains 2% from the turnover of rates (retail and remote), plus 25% from commissions for exchanges. The rules are clear, the reporting deadlines are fixed, and by 2027 the authorities plan to adjust the pool (pool betting) at the same rate of 2%. It is important for operators to build a stake-accurate accounting, not to confuse the bookmaker/intermediate tax bases and to take into account the VAT contour for eGaming services in advance.