Gaming tax
Gambling duty
Gaming tax is the duty a licensing state charges on gambling revenue, most often a percentage of GGR.
Formula
Gaming tax = taxable GGR × tax rate
Example
GGR €120,000 taxed at 5%: gaming tax is €6,000. (invented numbers)
In IBO
A deduction line under NGR, planned and entered with the rest of the month.
Last reviewed 30 Oct 2026.