§10.1
The global licensing map.
12 jurisdiction profiles — every tax base, headline rate and licence term dated and cited.Teaching summaries. Every figure carries a last-verified date and a primary-source citation. Gambling regimes change fast — always confirm against the primary regulator. Not legal or tax advice.
Change-watchrecent moves
2026United KingdomRemote Gaming Duty raised from 21% to 40% effective 1 April 2026 (Autumn Budget 2025); Bingo Duty abolished April 2026
2025-2026GermanyGGL intensified enforcement against unlicensed operators (IP and payment blocking); ongoing industry and political debate over the 5.3% turnover tax and strict deposit/stake limits pushing players toward the illegal market, alongside a scheduled evaluation of the GlüStV 2021 regime.
2023MaltaBill 55 (Gaming Act amendment) shields MGA licensees from enforcement in Malta of certain foreign judgments contrary to Malta's regime — controversial with other EU states
2025-2026NetherlandsGaming tax rose to 34.2% on 1 Jan 2025 with a further rise to 37.8% due 1 Jan 2026 (under industry and parliamentary challenge); KSA monitoring shows unlicensed play growing and tax revenue well below forecast; new duty-of-care rules, possible cross-operator deposit limits and a higher minimum age for high-risk games are under consideration.
2025DenmarkNew B2B game-supplier licensing requirement and updated game-certification programme took effect 1 January 2025; revised Executive Orders for betting and online casino issued June 2025.
2024SwedenGambling tax raised from 18% to 22% of gross gambling revenue effective 1 July 2024; industry (BOS) warned it could pressure channelisation toward unlicensed operators.
2025GibraltarGambling Act 2025 in force 1 October 2025, replacing the 2005 Act: new B2C/B2B/GOSS licence categories, substance requirements, empowered Commissioner and Appeals Tribunal; new fee schedules and codes of practice forthcoming
2024Isle of ManGSC adopted an updated enforcement policy (June 2024) emphasising civil penalties and public disclosures; increased enforcement activity since.
2024-2025CuraçaoCuraçao LOK: new National Ordinance for Games of Chance in force 24 Dec 2024; direct CGA licensing replacing the master/sub-licence model; old sub-licences expired in 2025 and the transition (portals, migration, detailed rules) is ongoing — high volatility.
2025New JerseyEffective 1 July 2025, NJ raised the tax on online casino GGR from 15% to 19.75% (and internet sports wagering from 13% to 19.75%, DFS from 10.5% to 19.75%) via the FY2026 budget bill A5803; Gov. Murphy had initially sought 25%.
2025PennsylvaniaPGCB reported record annual gaming revenue with interactive gaming (iGaming) continuing strong growth; the 54% online-slots / 16% table-games iGaming tax rates were unchanged.
2025Ontario (Canada)iGO continued as an independent agency (12 May 2025) under the iGaming Ontario Act, 2024, ending its subsidiary relationship with the AGCO; national single-event/interprovincial questions continue to develop.
REGULATOR MATRIX · 12 jurisdictions tax base + headline rate, dated
| Jurisdiction | Tax base | Headline rate | Licence term | Status | Last verified |
|---|---|---|---|---|---|
| United Kingdom UKGC | Gross gambling yield / gross gaming profits (stakes received minus winnings paid) | 40% Remote Gaming Duty (from 1 April 2026; previously 21%) | Open-ended (no fixed term; annual fees payable) | Regulated | 2026-08 |
| Germany GGL | Turnover / stakes (NOT GGR) | 5.3% of stakes on virtual slots, online poker and sports betting | 5 years (fixed term for online licences) | Regulated | 2026-08 |
| Malta MGA | Gaming revenue (GGR) from Malta-based players only | 5% gaming tax | 10 years | Regulated | 2026-08 |
| Netherlands KSA | GGR | 34.2% of GGR (kansspelbelasting), rising to 37.8% from 1 January 2026 | Up to 5 years | Regulated | 2026-08 |
| Denmark Spillemyndigheden | GGR | 28% of GGR (online betting and online casino) | Up to 5 years (restricted licences 1 year) | Regulated | 2026-08 |
| Sweden SGA | gross gambling revenue (stakes minus payouts, per calendar month) | 22% of GGR (raised from 18% on 1 July 2024) | Up to 5 years (renewable). | Regulated | 2026-08 |
| Gibraltar GGD | Gross profits / gaming yield (stakes minus winnings) | 0.15% gaming duty | Annual (renewable) | Regulated | 2026-08 |
| Isle of Man GSC | GGY | 1.5% / 0.5% / 0.1% tiered on gross gaming yield | 5 years | Regulated | 2026-08 |
| Curaçao CGA | Net profit (corporate income tax) | ~2% effective corporate income tax; 0% gaming tax on GGR | Up to 5 years (transitional/provisional licences shorter) | Transition | 2026-08 |
| New Jersey DGE | internet gross gaming revenue (online GGR) | 19.75% online GGR (from 1 July 2025; previously 15%) | Casino, CSIE, sports-wagering and key-employee licences are valid 5 years; internet gaming permits carry annual renewal fees. | Regulated | 2026-08 |
| Pennsylvania PGCB | interactive (online) gross gaming revenue | 54% online slots; 16% online table games & poker | Interactive gaming certificate valid 5 years from issuance, renewable. | Regulated | 2026-08 |
| Ontario (Canada) AGCO | Revenue share (gaming revenue / GGR) | ~20% of gaming revenue to iGO (contractual revenue share, not a tax) | AGCO registration: 2-year term (renewable); iGO operating agreement is ongoing | Regulated | 2026-08 |
Headline figures only — thresholds, bands and product-by-product rates differ. Open a profile for the detail and the sources.
Europe (EU)· 3
Germany
Gemeinsame Glücksspielbehörde der Länder · GGLGermany's 2021 Interstate Treaty created a nationwide online licensing regime in which sports betting, virtual slots and online poker are taxed at 5.3% of stakes (turnover), not of gross gaming revenue.
Headline rate5.3% of stakes on virtual slots, online poker and sports betting
Open profile →Malta
Malta Gaming Authority · MGAThe leading EU licensing hub: a single Gaming Act issues 10-year B2C and B2B licences with a low 5% gaming tax charged only on revenue from Malta-based players.
Headline rate5% gaming tax
Open profile →Netherlands
Kansspelautoriteit · KSAThe Netherlands opened a licensed online gambling market in October 2021 under the KOA Act, with the gaming tax on GGR raised to 34.2% in 2025 and set to rise again in 2026.
Headline rate34.2% of GGR (kansspelbelasting), rising to 37.8% from 1 January 2026
Open profile →Nordics· 2
Denmark
Spillemyndigheden (Danish Gambling Authority) · SpillemyndighedenDenmark runs a licensed online gambling market overseen by Spillemyndigheden, with online betting and casino taxed at 28% of gross gaming revenue.
Headline rate28% of GGR (online betting and online casino)
Open profile →Sweden
Spelinspektionen (Swedish Gambling Authority) · SGASweden re-regulated its gambling market in 2019 under a multi-licence system overseen by Spelinspektionen, with strict responsible-gambling and 'one bonus' rules.
Headline rate22% of GGR (raised from 18% on 1 July 2024)
Open profile →Europe (British Overseas Territory)· 1
North America (US state)· 2
New Jersey
Division of Gaming Enforcement · DGENew Jersey runs a regulated online casino (iGaming) market in which every operator must be tethered to a licensed Atlantic City casino.
Headline rate19.75% online GGR (from 1 July 2025; previously 15%)
Open profile →Pennsylvania
Pennsylvania Gaming Control Board · PGCBPennsylvania regulates online casino gaming through the PGCB, with a notably high tax on online slots and mandatory partnership with a land-based casino.
Headline rate54% online slots; 16% online table games & poker
Open profile →