The Definitive List of Gambling Tax Free Countries

In countries where gambling is legal, there are varying opinions on whether or not winnings from gambling should be taxed. While there are a number of countries where all or some of the winnings from gambling are taxed, there are many gambling tax-free countries as well.

The following is a list of countries with no gambling tax at all:
  • Austria
  • Australia
  • Belgium
  • Bulgaria
  • Canada
  • Czech Republic
  • Denmark
  • Finland
  • Germany
  • Hungary
  • Italy
  • Luxembourg
  • Malta
  • Romania
  • Sweden
  • United Kingdom

We didn’t leave the United States off of the list by accident. Anyone who gambles in the USA is expected to record an itemized list of their wins and losses on their tax form each year and will be taxed 25% on winnings.

The laws concerning gambling tax around the world aren’t all black and white. In most cases, there is a sort of gray area which states that you will be taxed on winnings if gambling is your profession or your main source of income. However, if you gamble and win but you have a bigger source of income and don’t rely on professional gambling to pay the bills, you won’t be taxed.

In other countries, like Kenya and Ireland, players aren’t taxed on their winnings, but bookies must pay a certain percentage of taxes on the total bets or winnings they record. In Ireland bookies must pay 1% on all bets placed through them, while in Kenya bookies have to pay 7.5% tax on all winnings they record.

In some cases, there may be no tax on gambling at all, while in other cases players aren’t taxed on winnings but casino operators and bookies are required to pay taxes. Here, we’ll run through some of the countries where gambling is legal and winners aren’t taxed to give you the scoop on any additional casino, gambling and taxation information you should know.

#1

Austria

Casinos Austria is a company that owns and operates 12 casinos throughout the country, dozens of others across the world, and is one of the biggest tax payers in the country. The company was founded in 1934 and has been monopolizing the gambling industry in Austria ever since.

Online winnings are not taxed in Austria. Casinos are responsible for paying taxes, whether they operate online or are land-based. 35-80% of all stakes (minus winnings) placed at any casino is Austria must be paid by the operator.

You can find gambling facilities in 13 cities throughout Austria. While Linz is the most popular city for gambling, Casino Baden is the largest casino in the country. Other cities where you can find official casinos include Bregenz, Salzburg, Graz, Vienna, Seefeld and Innsbruck. Some of the most beautiful casinos are located in Velden, which is a lakeside town with a spa, Kitzhuhel, which includes an exclusive ski resort, and in Kleinwalsertal in the Vorarlberg Valley.

#2

Australia

Gambling in Australia began as far back as 1810, when the first official meeting for horse racing took place at Sydney’s Hyde Park. In 1881, Australia held its first official lottery at the Sydney Cup. The first legal poker machines were introduced in registered clubs in 1956. Today, gambling is one of the country’s favorite pastimes.

Gambling tax Australia does not apply to winnings whether they were made at an online casino or a land based one. Casino operators are expected to pay license fees as well as taxes on gambling. These taxation laws differ from state to state. Some states base gambling taxes on turnover, while others base it on net profit or player loss.

The best casino resorts in Australia include Casino Canberra, Skycity Darwin, Jupiters Hotel and Casino in Queensland, Adelaide Casino, Crown Casino in Melbourne, and Crown Perth.

#3

Belgium

People have been gambling in Belgium since the 1300’s and online gambling was legalized in 2002. The licensing procedure is the same for online casinos as for land based casinos, and the country only grants a limited number of them.

You will not be taxed on your gambling winnings in Belgium. This rule applies to both online and land based casinos. While players aren’t taxed, casino operators are expected to pay a contribution to the government each year for their license.

There are currently 10 casinos located throughout the country, the largest of which is Konkke Casino. This seafront casino resort hosts events throughout the year, including the Miss Belgium contest.

#4

Bulgaria

Gambling was legalized in Bulgaria in 1993, although the government didn’t start issuing licenses or introduce a system for taxation until 1998. Online gambling was legalized in 2008, but detailed regulations weren’t set until 2012. Official Bulgarian gambling sites were introduced in 2013 along with a new tax on turnover for online casino operators.

Online gambling winnings in Bulgaria are tax-free, just like with land based casinos there. Casino operators take care of taxes by paying 17,500 for each license and location they operate. Table games and roulette are also taxed a fixed amount by the government.

You can find over 20 casinos, 800 gaming salons and 30 bingo halls throughout the country. Most of these are located in Sofia, the capital city of Bulgaria. Other notable casinos can be found in Svilengrad and at Varna Resort on the Black Sea.

#5

Canada

Canadians have been gambling since 1497. All forms of gambling were banned in 1892, with bingo and raffles becoming legal in 1900, horse racing in 1910, and gambling events at fairs and exhibitions in 1925. By 1969, the law banning gambling was amended to allow lotteries in the country. Today there are casinos located throughout Canada in almost every province, and online gambling has been legal since the 2000’s.

Whether you’re gambling online or at land-based casinos in Canada, you will not be taxed on your winnings.

There are many casino resorts throughout the country. You can find some of the best in Edmonton, Vancouver, Richmond, Winnipeg, Halifax, Windsor, Niagra Falls, Toronto, Montreal, and even in Saskatchewan.

#6

Czech Republic

Sazka S.A. was the first company to offer games and sport betting in the Czech Republic in 1956. Tippsport was the second, appearing on the scene in 1991. The 90’s saw a big casino boom in the country with land based casinos popping up in Prague and all over the country. Today, there are almost 200 land based casinos and online gambling is legal as well.

In Czech Republic, players are not taxed for online or land based casino winnings. Casino operators pay 6-20% taxes on all profits.

There are more than 180 land based casinos in the Czech Republic. A large number of them can be found in the country’s capital city, Prague. King’s Casino and Casino Ambassador are a couple of the most popular casino resorts in the country.

#7

Denmark

Although there aren’t many casinos in the country, the people of Denmark have been gambling since the start of the 19th century. Today, the Danish Gambling Authority regulates the six land based casinos in the country as well as the online casinos.

Online gambling winnings are not taxed Denmark. Players can gamble at land based casinos or online without paying taxes on winnings. The casino operators in the country are responsible for paying 45-75% taxes on their gross gaming revenue.

The oldest (and one of the most elegant) casino in the country is Casino Marienlyst in Helsigor. Additional land based casinos can be found in the cities of Aalborg, Aahus, Copenhagen, Odense and Vejle.

#8

Finland

Finland is another country with a long history of gambling but a low number of land based casinos. The people of Finland have been gambling since the 17th century, but the penal code prohibited gambling there in 1899. It wasn’t until the country gained independence in 1917 that the code could be abolished. Today, Finland is home to just one legal casino, which was built in the country’s capital of Helsinki in 1991.

Winnings from land based and online casino gambling are not taxable in Finland. However, casino operators are responsible for paying 8.25% on their net profits.

The one and only casino in the country is Casino Helsinki, located in the capital city. It’s the only casino in the world that donates all profits to charity.

#9

Germany

In 1765, Germany’s first casino opened in Baden. In 1872, an act was passed by government that forced all casinos in the country to close. It wasn’t until 1933 that gambling officially became legal in the country. Today, there are more than 70 land based casinos, which are owned in part by the country and in part by around 20 private enterprises.

Gambling winnings are not taxable in Germany whether you’re playing at online or land based casinos. Casino operators who run state-owned casinos are taxed on 80% of their gross gaming revenues, while taxes for private casinos each have varying rules to follow for taxation.

Germany is home to Baden-Baden, one of the 10 best casinos in the world, which also happens to be the oldest casino in the country. You can find other casinos and casino resorts in nearly every big city. Some of the most popular include Berlin Casino and Hamburg Casino Esplanade.

#10

Hungary

Gambling in Hungary dates back to the start of the 19th century, although the first legislation concerning gambling wasn’t passed until the Gambling Act of 1991. During this time, Szerencsejatek Zrt Company claimed a monopoly over the industry in Hungary, and their license will be good until 2020. In 2009, online poker became legal, and in 2013 the Gambling Act was amended so that 11 casino licenses could be granted.

Players are not taxed on winnings in Hungary. This rule applies to both online and land based casinos. Casino operators are taxed 30% on their gross gaming revenue.

The top four casino resorts in the country are all located in the country’s capital city of Budapest. They include Las Vegas Casino, Kincsem Park, Tropicana Casino and Orfeum Casino.

#11

Italy

Italy has one of the longest histories of gambling. It dates back to the Roman Empire, when Emperors first started playing the game of dice, which is the oldest game in the history of gambling. It was 1638 when the country’s first legal casino opened in Venice. Gambling wasn’t regulated in Italy until 2006, when online casinos were introduced.

Winnings from both land based and online casinos are not taxable in Italy. However, casino operators are expected to pay 1% on their total gaming revenues.

Casino di Venezia in Venice is the oldest casino in the entire world and is still in operation today. There aren’t many casinos in the country, but you can find them located in four cities: Saint-Vincent, Venice, Sanremo and Campione d’Italia.

#12

Luxembourg

Gambling in Luxembourg dates back to the 1880s, when the country’s first casino, Casino Bourgeois, was built in Luxembourg City. In 1944, it was declared that proceeds from the Loterie Nationale, which was in charge of lotteries, scratch tickets and other gambling activities, would be shared in part with victims of WWII. In 1977, Casino 2000 Montdorf became the sole authorization holder for gambling by Law. Today, it remains the country’s only legal land based casino.

Online gambling winnings are not taxable for players in Luxembourg, neither are winnings from land based casinos. Casino operators in the country are subject to paying 10-80% of their total gaming revenues.

The only casino in the country is called Casino 2000. It doubles as a hotel resort and offers all the traditional casino games, including slots, roulette, poker, and other table games.

#13

Malta

Malta’s first Lotto Act dates back to 1922, although gambling had been in existence in and around the country since the dawn of civilization. Today, gambling is regulated by the Lotteries and Gaming Authority, which issues licenses to both online and land based casinos. Malta was the first member of the EU to regulate online gaming in 2000. Today, more than 80 online casinos are licensed to operate in the country.

While players aren’t taxed on their gambling winnings from online or land based casinos, casino operators are required to pay a 46,000 euro licensing fee and 15-40% on their gross turnover.

Some of the best casino resorts in Malta include Casino Malta by Olympic Casino, Portomaso Casino and Oracle casino. Each of these is located on the waterfront and provides an exciting array of games and entertainment.

#14

Romania

Gambling was very popular throughout Romania in the early 20th century, but when the Soviet Union took control of the country in 1945, all forms of gambling were banned until 1989 when the country was handed over to a democratic government. In 1990, gambling was declared legal again and the first casino opened its doors in 1991. Online gambling was declared legal in 2010 with the understanding that a government license was required to operate a casino online. The National Gambling Office was created in 2013 to regulate online gambling and casinos in Romania.

There are no taxes on gambling in Romania. No form of gambling or gambling winnings are taxable by players or casino operators.

The best casino resorts in Romania are located in the city of Bucharest. These include Platinum Casino, JW Marriott Bucharest Grand Hotel, Athena Casino Bucharest at the Athenee Palace Hilton Hotel, Casino Palace and many more.

#15

Sweden

Although Sweden has a long history of gambling and all forms of gambling are legal throughout the country, the only operator that has been granted a license in the country is Svenska Spel, which is a state-backed operation. In 2002 the Lotteries Act was amended to allow Svenska Spel the rights to broaden the online market, which has exploded in popularity today.

Online gambling winnings are not taxable in Sweden. Neither are winnings from land based casinos. Casino operators who run state-owned casinos are also not subject to taxes on profits. For all other casino operators, there is a fixed amount of tax on each roulette table.

The largest city for gambling in Sweden is Stockholm, which is home to the country’s largest casino, Casino Cosmopol Stockholm. You can find additional casinos and casino resorts in the cities of Gothenburg, Malmo, Sundsvall and Taby.

#16

United Kingdom

Gambling in the UK has been a pastime since the 1700’s and maybe even earlier. However, it wasn’t legalized until 1968 when the Gambling Act was passed. The Act was amended in 2005, broadening the market by introducing regional casinos and online casinos.

Players are not required to pay taxes on winnings from online or land based casinos in the United Kingdom. UK gambling tax applies to casino operators, who are required to pay 2.5-40% of their gross gaming revenue.

The United Kingdom has a wide variety of casinos, with around 24 in London, 13 in Scotland and 5 in Wales. There are a total of 139 gambling facilities throughout the country. The best casino resorts include Grosvenor Casinos, Resorts World Birmingham, Gala Casinos and Maxims Casino in Westcliff on the Sea.

About The Author

As a member of the VegasMaster writing staff, I pride myself on delivering quality information about my favorite topic: the online gaming industry. In addition to playing a wide-variety of online casino games, I keep up on the latest iGaming news and trends. My passion for the industry has made me both an experienced player and researcher.

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