iGaming Tax Calculator — 70+ Jurisdictions

This calculator covers iGaming tax rates and corporate income tax in 70+ jurisdictions, sourced exclusively from primary regulators, government tax authorities, or enacted legislation. We deliberately exclude industry blogs, vendor pages, and consultancy summaries from our citations — they go out of date and frequently repeat each other's errors.

The killer insight: tax base matters more than the headline rate. A regulator quoting "5.3% gambling tax" (Germany on online slots) means something completely different from a regulator quoting "5% gaming tax" (Malta). The German rate applies to every euro wagered (stake); the Maltese rate applies only to the operator's gross retained margin (GGR). At a typical 5% sportsbook hold, that difference is 20×. The calculator's Effective column does this conversion automatically so headline rates can't mislead.

Effective rate including CIT. When you tick "Include CIT", the calculator layers corporate income tax on top of the gaming burden, assuming an EBITDA margin of 25% after gaming tax. CIT applies to operator profit, not GGR, so its absolute impact is usually modest compared to gaming tax — except where it shifts the comparison materially, such as Malta's ~5% effective CIT (after the imputation refund), Isle of Man's 0%, or Estonia's 22%-on-distribution model. For a proper P&L stack, see our GGR → EBITDA Margin Modeler.

Confidence ratings. Every row is flagged High, Medium, or Low based on the strength of the source. High = found on the regulator's or tax authority's own page within the last 12 months. Medium = recent ministry summary, Big-4 tax summary, or a regulatory change in transition. Low = thin public data; verify with local counsel before any commercial decision. Sources for each jurisdiction are linked in its expandable detail row.

Recent changes baked in. The 2024-2026 wave of European tax hikes is captured: UK Remote Gaming Duty 21% → 40% from 1 April 2026; Netherlands kansspelbelasting 30.5% → 34.2% → 37.8% (current); Sweden 18% → 22%; Denmark 20% → 28%; Bulgaria 20% → 25%; Czech 23% → 30% (or 35% on online slots); Latvia 12% → 15%; Lithuania 20% → 22%; Romania 21% → 30%. In the US: New Jersey unified online sports + iGaming at 19.75% from 1 July 2025; Illinois moved to a 20-40% sliding scale plus a per-wager surcharge; Louisiana online sports rose to 21.5%; Maryland online sports rose to 20%. Malta's major reform unifying Type 1 gaming services at 15% takes effect 1 October 2026 — currently shown at the pre-reform 5% rate.

What this calculator deliberately doesn't model: player-win withholding (UK, Ireland, India, Kenya, Ghana), VAT/GST on ancillary services, local municipal surcharges (Chicago + Cook County add 12.25% inside Illinois' sports tax structure, Detroit adds 1.25% for Michigan casino-licence iGaming), responsible-gambling levies that vary by month or revenue band, and the operational cost of tax-compliance reporting itself (a Big-4 audit for a multi-jurisdiction operator runs €100k–€500k/year). For US states, federal CIT 21% is shown as a separate levy on top of state CIT.

Cross-links. Every jurisdiction with a matching iGaming licence in our licence-cost dataset has a "See licence cost" link in the detail row. Use the two calculators together to model total cost of entering a market: setup + annual licence (from the licence calculator) plus gaming tax + CIT (from this one). The full P&L impact lives in our GGR → EBITDA Margin Modeler.