Football wagering taxes in various European nations
In Europe, the landscape of sports betting taxation varies significantly from country to country. Here's a breakdown of the current tax rates and recent changes in some key European nations.
Germany
As of mid-2024, Germany has a gaming revenue (GGR) tax rate of 7%, following an increase from 5.3% that took effect in the same year. This change has prompted operators to adapt their strategies in 2025 to accommodate this new rate.
Switzerland
In Switzerland, the primary tax related to sports betting is the value-added tax (VAT), which stands at generally 8.1% on goods and services. However, no specific gambling GGR tax rate or forecasted change was found. Players in Switzerland are required to document their sports betting winnings and losses in a table for their tax return.
United Kingdom
The United Kingdom does not have a specific mention of sports betting taxation in the provided information. The country traditionally applies a remote gaming duty around 21% on gross gaming yield, but no 2025 updates are available.
Italy
Italy does not have a tax on winnings for players, but sports betting providers pay a betting tax of 24%, which is higher than in many other European countries.
Spain
Spain's sports betting tax rate is 20%, down from 25% a few years ago.
Latvia
As of January 1, the gambling tax in Latvia will be 20%, including the sports betting sector. The government increased the tax rate to align it with wage growth in the country.
Austria
In Austria, there is no sports betting taxation for providers, and all winnings are tax-free for players.
France, Poland, and Romania
Eastern European countries like Romania and Poland are reviewing small increases of 1–2% in their gambling GGR tax bands planned for the second half of 2025. Unfortunately, no specific information about Latvia was found in the sources.
The Netherlands recently raised its gambling tax from 30.5% to 34.2%, but this country was not part of the requested list. This increase has paradoxically resulted in lower tax income and stressed operators.
The future changes on the European gambling market are yet to be seen. It is recommended that those seeking exact current and predicted gambling tax rates for Austria, the United Kingdom, Italy, Spain, and Latvia consult their respective national gambling authorities or tax regulators directly. Players in Switzerland who have won more than 1,000 Swiss francs per year through sports betting must pay tax on their winnings, while players in Germany do not have to declare their sports betting winnings in their tax return.
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- In Germany, the online casinos industry, including sports betting, faces a 7% gaming revenue tax rate as of mid-2024, with operators modifying their strategies accordingly.
- The finance and business sectors of online casinos in Germany do not require players to declare their sports betting winnings in their tax return, unlike their Swiss counterparts, who must document their sports betting winnings and losses for their tax returns if they win more than 1,000 Swiss Francs per year.
