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IBO · Glossary · NGR

NGR

Net gaming revenue

NGR is GGR after the deductions that come straight off gaming revenue: bonuses given to players and gaming taxes, plus other deductions the operator counts there.

Formula

NGR = GGR − bonus cost − gaming tax − other deductions

Example

GGR €120,000, bonus cost €9,000 and gaming tax €6,000: NGR is €105,000. (invented numbers)

In IBO

NGR is the second step of the profit ladder. The lines in the Deduction level of the P&L build it.

Last reviewed 30 Oct 2026.