Online casinos in Europe: where the most profitable taxes

Online casinos in Europe: where are the best taxes (full text)

💡 Status as of October 17, 2025. We are talking about taxes at the operator level (Gaming Duty/GGR tax/handle), excluding corporate tax and fixed fees, unless otherwise indicated.

1) Top jurisdictions with minimum rate (for global groups)

Isle of Man is one of the lowest rates in Europe: progressive Gaming Duty 1.5 %/0.5 %/0.1% of GGY (up to £20m/£ 20-40m/over £40m), and corporate tax for most activities - 0%.

Gibraltar - Gaming Duty 0.15% of GGY for B2C (B2B exempt), corporation tax 12.5%. The source is the official portal of the government and specialized law firms.

Estonia is one of the EU's "easiest" taxes on remote gambling: 6% of GGR (growth confirmed to 7% from 2026).

💡 Conclusion: at a net bet on gaming income (GGR/GGY), this block is the most profitable. For large volume operators, Isle of Man is especially distinguished (effective 0.1% at GGY> £40m), for the EU presence - Estonia.

2) Low/moderate tax regimes (EU and nearby)

Malta (MGA). 5% tax on gaming revenue generated by players based in Malta, plus "compliance contribution" by band (de facto low effective rate for international traffic).

Sweden. After the increase in 2024, the rate is 22% of GGR (previously 18%); the issue of reduction was discussed in the Riksdag in 2024.

Spain. Base 20% GGR; Ceuta/Melilla - 10% GGR for resident operators (tax credits).

💡 Conclusion: Malta remains attractive (low tax base for international traffic + developed ecosystem), Sweden - medium load, Spain - especially interesting when moving to Ceuta/Melilla.

3) High load modes

Portugal. For online casino/poker, IEJO 25% of GGR applies (bets - 8% of turnover, that is, handle).

Denmark. Persistently high tax on GGR (market profile, 28% according to industry directories).

Netherlands. 34.2% GGR from January 1, 2025 and rising to 37.8% from 2026 - one of the highest rates in the EU; in parallel, bans in advertising/sponsorship have been strengthened.

Germany. No classic GGR tax on online slots/poker; instead - 5.3% of the turnover of rates (turnover tax). For slots, this is equivalent to a very high "effective" load on the GGR, which puts pressure on RTP.

Czech Republic/Slovakia. Czech Republic - 30% GGR (live/betting, etc.) and 35% GGR (lotteries/" technical games, "including slots). Slovakia - 22% GGR (online casino), 27% GGR (betting) + additional contributions.

💡 Conclusion: Netherlands, Portugal, Denmark - "expensive" jurisdictions at the GGR rate; Germany is a "road" due to turnover tax, which is on average worse for the product economy than the GGR model.

4) Fast rating (by net fiscal "softness" for online casinos)

1. Isle of Man - 0.1-1.5% GGY (progression) + 0% CIT: ultra low.

2. Gibraltar - 0.15% of GGY + 12.5% CIT: very low.

3. Estonia - 6% GGR (7% from 2026): low.

4. Malta - 5% only with Maltese traffic + compliance-fee: low/moderate (depends on player geography).

5. Spain (Ceuta/Melilla) - 10% GGR: moderate-low.

6. Sweden 22%, Spain 20%: middle.

7. Portugal 25% (casinos), Denmark ~ 28%, Czech Republic 30/35%, Slovakia 22/27%: above average/high.

8. Netherlands 34,2%→37,8%, Germany 5.3% turnover: the heaviest.

5) Important reservations to the "naked" rate

Taxation base. Sales tax (as in Germany) is often heavier than a high GGR tax. With RTP ~ 96%, 5.3% of turnover ≈ "effective" 132.5% of GGR - the economy has to be saved by reducing RTP/bonuses.

Compliance-OPEX. Even with a low tax, serious compliance costs (audits, reporting, RG/AML integrations) are possible, which change the final margin.

Corporate taxes and benefits. In Gibraltar/Isle of Man - low CIT; in the EU - standard CIT rates and VAT loops. The "total" account is always made in the amount: Gaming Duty + CIT + fees/contributions.

Preferential zones. In Spain, Ceuta/Melilla dramatically improve the picture; similar benefits are found in other countries in individual territories/for individual activities.

6) Where to look for the operator in 2025-2026

If the main goal is to minimize the Gaming Duty bet:

Isle of Man/Gibraltar/Estonia - the "easiest" regimes in Europe at a net rate. Consider substance requirements and bank expectations for RG/AML.

If EU "registration" and infrastructure are important:

Malta (MGA) provides a combination of a low base for international traffic and a strong ecosystem; Estonia - low rate and technical regulation.

If the focus is a "large" local market at an acceptable rate:

Sweden ~ 22%, Spain 20% - a reasonable compromise with high standards of consumer protection.

What to avoid if margin is important:

The Netherlands (34,2%→37,8%) and Germany (5.3% of turnover) are the heaviest structures in terms of fiscal burden for 2025-2026.

7) Mini-FAQ

Where is Europe's' lowest'tax on online casinos?

At a net rate - Isle of Man (up to 0.1% for large volumes of GGY) and Gibraltar (0.15% GGY). In the EU - Estonia (6% GGR, from 2026 - 7%).

And Malta?

From the MGA, 5% is taken only from income from Maltese players; for international traffic, the effective rate is lower, but there is "compliance contribution."

Which country is the most "expensive" now?

By GGR - Netherlands (34,2%→37,8%). By the effect on the economy - Germany (5.3% from the turnover for slots/poker).

Are there any preferential "territories"?

Yes - Ceuta/Melilla in Spain: 10% GGR instead of 20%.

If you look only at the tax, then the leadership of Isle of Man/Gibraltar/Estonia, followed by Malta and Spain (Ceuta/Melilla). Sweden and "big" Spain are moderately attractive. Portugal, Denmark, Czech Republic/Slovakia - already "harder." The Netherlands and Germany are the most expensive modes for online casinos for 2025-2026. But the final decision is always made by the function of three variables: tax rate + cost of compliance + commercial potential of the market.