Gambling Duty and Winnings Tax in Denmark
A 28% duty on operators’ gross gaming revenue, and tax-free winnings for players in games covered by the Act
Last verified: 2026-10-05
Danish operators pay 28% of gross gaming revenue on online casino and betting in 2026 and 2027; players are not taxed on winnings from games covered by the Gambling Duty Act, or from equivalent games lawfully offered in another EU or EEA state.
Gambling duty and player tax in Denmark
Overview
Denmark taxes gambling at the operator, not the player. Under the Gambling Duty Act, licensed operators pay a duty on their gross gaming revenue, which is the amount players stake less the winnings paid out. For 2026 and 2027 the rate is 28% for online casino and for betting, 45% (plus 30% above an indexed threshold) for land-based casinos, 41% for slot machines, and 33% rising to 38% in 2027 for land-based bingo. Because bonuses used by players count as stakes, the revenue base is higher than what players actually lose. The online-casino rate was 20% when the Act was proposed in 2009; trade press dates the move to 28% to the start of 2021, a date this record has not confirmed against a primary source.
For players, winnings from games covered by the Act are not included in taxable income, and the exemption extends to winnings from equivalent games lawfully offered in another EU or EEA state, on the Tax Ministry’s position after the Lindman judgment. Winnings from games outside that scope are taxable under the State Tax Act, including winnings in games in countries outside the EU and EEA, and the Tax Council has treated prize money from stake-free card-game tournaments as taxable income. A player with winnings from an unlicensed or non-EU/EEA operator should take individual tax advice.
The ministry’s table of duty rates and thresholds for 2026 and 2027. [1]
Gambling duty rates, 2026 and 2027
| Gambling category | Act section | Rate 2026 | Rate 2027 | Verified against primary source | Note |
|---|---|---|---|---|---|
| Online casino | §11 | 28% | 28% | ✓ | Of GGR; includes online bingo and online poker |
| Betting | §6 | 28% | 28% | ✓ | Of GGR |
| Land-based casino | §10(1) | 45% + 30% above DKK 5,020,100 | 45% + 30% above DKK 5,166,400 | ✓ | Charged after deducting the value of gaming tokens in the tronc; threshold indexed |
| Gaming machines (halls and restaurants) | §12 | 41% | 41% | ✓ | Plus 30% surcharges above indexed progression thresholds |
| Land-based bingo | §5 | 33% | 38% | ✓ | The ministry table states 41% from 1 Jan 2028 |
| Lottery winnings | §2 | 15% of winnings above DKK 200 | 15% of winnings above DKK 200 | ✓ | Charged on the winnings amount per prize; applies to the lottery category, not to online casino |
The player-winnings rule (spilleafgiftsloven §1(3)) as quoted and applied by the Tax Council. [2]
Key facts
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Verified
Gambling duty under the Gambling Duty Act is 28% of gross gaming revenue for online casino (§11) and for betting (§6) in 2026 and 2027, 45% plus 30% above an indexed threshold for land-based casinos, 41% for slot machines and 33% rising to 38% in 2027 for land-based bingo, with the ministry’s table giving 41% for bingo from 1 January 2028.
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Verified
Gross gaming revenue, the tax base, is the amount players stake less the winnings paid out; the Danish Gambling Authority notes that GGR is higher than what players actually lose, because bonuses that players use also count as stakes.
Danish Gambling Authority (Spillemyndigheden), Danish Ministry of Taxation (retsinformation.dk)
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Verified
When the Gambling Duty Act was proposed in 2009 the duty on online casino was set at 20% of gross gaming revenue, and the ministry’s current rate table shows 28% for 2026 and 2027.
Danish Ministry of Taxation (retsinformation.dk), Danish Ministry of Taxation (svmn.dk)
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Unverified
Trade press reports that the duty on online casino and betting rose from 20% to 28% at the start of 2021; the effective date was not confirmed against a primary source in this pass.
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Verified
Winnings from games covered by the Gambling Duty Act are not included in the player’s taxable income, and the same applies to winnings from equivalent games that are offered or arranged in another EU or EEA country and permitted there (spilleafgiftsloven §1(3)).
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Verified
The EU/EEA exemption rests on the Tax Ministry’s 2004 position following the Lindman judgment (C-42/02): winnings from a game approved and supervised by a public authority in another EU or EEA state are exempt, but only if an equivalent game could lawfully be offered in Denmark without taxing the winnings and the player can produce the necessary documentation.
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Verified
Winnings that fall outside the Gambling Duty Act are taxable as income under the State Tax Act §4(1)(f); the Tax Council has held that prize money from invitation-only card-game tournaments with no stake is taxable personal income, and the Tax Agency’s Legal Guidance states that winnings won in games in countries outside the EU and EEA are subject to income tax.
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Verified
Operators that offer betting on Danish horse races pay a special contribution of 6% of stakes on bets on Danish horse races to the horse-racing sport, reported quarterly (§43a).
Sources
- Danish Ministry of Taxation (svmn.dk)Primary source — Spilleafgiftsloven: Afgiftssatser og beløbsgrænser i lov om afgifter af spil (rates for 2026 and 2027) — https://svmn.dk/tal-og-metode/satser/satser-og-beloebsgraenser-i-lovgivningen/spilleafgiftsloven
- Danish Tax Agency / Tax Council (retsinformation.dk)Primary source — AFG nr 10013 af 19/11/2024 (SKM2024.602.SR): Pengepræmier vundet i strategisk kortspil ved turneringer afholdt i USA og Europa — https://www.retsinformation.dk/api/pdf/246740