France
France operates a deliberately partial online-gambling regime: Loi n° 2010-476 du 12 mai 2010 opened only online sports betting, horse-race (pool) betting and poker to licensed competition, while online casino and slot games remain prohibited. The ANJ (Autorité Nationale des Jeux), which replaced ARJEL in 2020, approves operators, oversees player and minor protection and integrity, approves each operator's annual promotional strategy and combats illegal offers; FDJ (lottery and retail betting) and PMU (retail horse-race pools) hold specific monopolies. Since the 2019-2020 reform, state levies are charged on gross gaming revenue rather than stakes. A 2024-2025 proposal to legalise online casino was dropped after opposition from the land-based casino sector, so online casino remains banned.
Gross gaming revenue (GGR / produit brut des jeux)
GGR-based levies; online sports betting bears the highest combined burden
Since the 2020 reform levies are charged on GGR rather than stakes, combining fiscal and social-security prélèvements; the 2025 Finance Act (loi de finances 2025) increased gambling levies. Exact current percentages should be confirmed against the loi de finances (medium confidence on precise figures).
Government proposal to legalise online casino (2025 Budget) withdrawn after opposition from land-based casinos; online casino stays prohibited.
2025 Finance Act increased gambling levies on GGR; exact new percentages to be confirmed against primary sources.
Not legal or tax advice. This is a teaching summary; confirm every figure against the primary regulator (Autorité Nationale des Jeux) before relying on it.