Tax rates on gambling in EU member states vary from 5% to 40%.

Omissions

• The MEP did not specify which type of gambling tax is being referenced (e.g. tax on gross gaming revenue, tax on player winnings, licensing levies, or turnover-based taxes). The range of 5% to 40% most closely reflects profit-based online gambling taxes.
• The upper bound of '40%' is described in sources as 'nearly 40%' rather than an exact 40% rate, and the specific country or countries at that level are not clearly identified in the available sources.
• A peer-reviewed academic study published in 2024 (Harm Reduction Journal/Springer) found that lottery taxation across European countries varied from 12% to 50% of GGR, suggesting the true range for some gambling verticals may be wider than the 5%–40% claimed.
• No primary official EU-level source (e.g. a European Commission or Eurostat compilation of gambling tax rates across all member states) was identified that confirms the full 5%–40% range directly.

Sources

• PrimaryEMD Advocates (Malta)Gaming Tax is also due in terms of the Gaming Tax Regulations at the rate of 5%. This is payable monthly and is based on the gaming revenue generated from Malta-based players.
• AcademicHarm Reduction Journal / SpringerAn early study comparing gambling tax rates in Europe found that across countries, lottery taxation varied from 12 to 50 percent/GGR.
• SecondaryDLA PiperAccording to public statements, taxation on online gambling profits can range from around 5% in certain jurisdictions to nearly 40% in others.
• SecondaryiGaming BusinessA flat levy would help smooth out the current fragmentation across the EU, where national tax rates fluctuate widely between 5% and nearly 40%.