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Denmark opened a licensed online gambling market on 1 January 2012, ending the former state monopoly for online betting and casino. Licences are issued and supervised by Spillemyndigheden (the Danish Gambling Authority), a body under the Ministry of Taxation. Operators can hold an online betting licence, an online casino licence, or a combined licence, and must meet player-protection, anti-money-laundering and technical-standards requirements. Since 1 January 2021 online betting and online casino gross gaming revenue has been taxed at a single 28% rate.

Tax

GGR

28% of GGR (online betting and online casino)

Single 28% rate since 1 January 2021, raised from the previous 20%; calculated, reported and paid monthly. Land-based casinos are taxed on a different, higher progressive scale.

Key facts
Licence termUp to 5 years (restricted licences 1 year)
Regime since2012
Key-person licencesNo standalone personal/key-person licence regime; operators must be established in the EU/EEA or appoint an approved representative, and directors and beneficial owners are assessed for fitness and probity as part of the corporate licence.
RegulatorSpillemyndigheden (under the Ministry of Taxation)
Market opened1 January 2012Ended the online monopoly
Self-exclusionROFUS national self-exclusion registerOperators must check ROFUS; players can self-exclude
B2B licensingGame-supplier (B2B) licence required from 1 January 2025Alongside an updated game-certification programme
Licence types
Online betting licenceOnline casino licenceCombined betting and online casino licenceRestricted licence (annual GGR capped at DKK 1,000,000)B2B game-supplier licence (from 2025)
Fees
Application fee — single licence (betting or online casino)DKK 327,500 (approx. EUR 44,000)2025 figure; adjusted annually
Application fee — combined betting + casino licenceDKK 458,500 (approx. EUR 61,000)2025 figure
Annual licence feeTiered by GGR (approx. DKK 65,500 to DKK 5.2m)Scales with the operator's gross gaming revenue
Change-watch
2025

New 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.

Related terms
licence jurisdictionggrresponsible gamblingself exclusion
Sources
ICLG — Gambling Laws and Regulations Denmark 2026iclg.com
Spillemyndigheden (Danish Gambling Authority) — English sitespillemyndigheden.dk
Lexology — Licensing and taxation of gambling activities in Denmarklexology.com

Not legal or tax advice. This is a teaching summary; confirm every figure against the primary regulator (Spillemyndigheden (Danish Gambling Authority)) before relying on it.

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