Gambling tax must be declared and paid by every undertaking that has been granted an activity licence and an operating permit for organising gambling.
Gambling tax return
Gambling operators must submit gambling tax returns to Tax and Customs Board [Maksu- ja Tolliamet] and pay gambling tax by the fifteenth day of the calendar month following the period of taxation. The period of taxation with gambling tax is the calendar month.
In the event of organising a tournament of a game of chance, the period of taxation is the period during which one tournament of a game of chance is organised, starting on the first day of accepting the participation fees set out in the rules of tournament of the game of chance and ending on the day when the acceptance of participation fees set out in the rules of tournament of the game of chance is terminated.
In the event of organising a commercial lottery, the period of taxation is the period during which the commercial lottery is organised, starting on the first day set out in the rules of the game for placing bets and ending on the final day for distributing winnings as set out in the rules of the game.
Gambling tax returns have nine annexes corresponding to the different types of gambling. Gambling operators are required to submit annexes to the gambling tax return according to the type of gambling they organise.
You can submit gambling tax returns:
- in e-MTA via the ‘Gambling Tax Returns’ application. An employee authorised by the gambling operator must have an access permission to use the application;
- as digitally signed to the e-mail address of the Tax and Customs Board at [email protected] or by post to the service bureau of the Tax and Customs Board.
Tax rates
The rates of gambling tax are the following:
- in the event of organising a game of chance on a gaming machine, EUR 300 per gaming machine used for organising a game of chance and 10 % of the amount received from the bets made on the gaming machines, from which the winnings have been deducted;
- in the event of organising a game of chance on a gaming table, EUR 1 406 per gaming table;
- in the event of organising a game of chance or a game of skill as remote gambling, 6 % of the amount received, from which the winnings have been deducted;
- in the event of organising a tournament of a game of chance, 6 % of the amount received from participation fees in the tournament, which is the total amount of the fees paid to the gambling operator by the participants in the tournament, which form the prize pool of the tournament and the fee of the operator;
- in the event of organising a tournament of a ring game, 6 % of the amount received from participation fees in the tournament, which is the total amount of the fees received by the gambling operator out of the bets made by the players in the ring game;
- in the event of organising a toto, 6 % of the amount received out of bets, from which the winnings have been deducted;
- in the event of organising a lottery, 22 % of the amount received from the sale of lottery tickets;
- in the event of organising a game of skill on a gaming machine, EUR 32 per gaming machine of a game of skill;
- in the event of organising a commercial lottery, 22 % of the amount of the prize pool.
Payment
Payment details for gambling tax can be found on the website of the Tax and Customs Board.