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Gaming Tax
Gaming Tax provided for in the Remote Gaming Regulations
- a fixed amount per month in the case of online gaming;
- the total amount of bets made in the case of online betting;
- the aggregate winning bets in the case of betting exchanges.
as explained hereunder:
A. A fixed amount per month in the case of online gaming (except betting and pool betting):
- Four thousand, six hundred Euros(€ 4,600) per month during the first six months after issue of the licence; and
- subsequently six thousand, nine hundred Euros(€ 6,900) per month for the entire duration of the licence period.
In the case of remote gaming operated by a Class 4 Remote Gaming licensee, the licensee who operates the hosting platform:
- does not pay any tax for the first six months after the issue of the licence;
- pays two thousand, three hundred Euros(€ 2,300) per month for the subsequent six months; and
- subsequently four thousand, six hundred Euros(€ 4,600) per month for the entire duration of the licence.
Licensees operating from the hosting platform pay one thousand, one hundred and fifty Euros(€ 1,150) per month.
A Gaming Tax payable on the total amount of bets made in the case of online betting:
On the gross amount of bets accepted in remote betting operations - a sum equivalent to half per centum (0.5%).
B. A Gaming Tax on the aggregate winning bets in the case of betting exchanges:
Half of one per centum (0.5%) on the sum of all net winnings calculated per player per betting market.
C. A Gaming Tax on pool betting
A sum equivalent to half of one per centum (0.5%) on the aggregate of stakes paid.
In all cases the total maximum of tax payable per annum by one licensee in respect of any licence shall not exceed four hundres sixty thousand Euros(€ 460,000) .
The tax is paid to the Authority on behalf of the Government and payment is effected, with respect to the preceding month, by not later than the twentieth (20th) day of the following month.
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