Gambling tax
From 1 January 2019, you will need to pay gambling tax if you have a gambling license from the Swedish Gambling Authority (Spelinspektionen). However, this does not apply to gambling for public interest purposes. You have to pay gambling tax on the difference between stakes and payouts (the proceeds). This page contains information about how to calculate and declare gambling tax.
You have to pay gambling tax on the proceeds from games made available in Sweden, e.g. at a casino or via gaming machines. With regard to commercial online gambling, you have to pay gambling tax on the proceeds from gamblers who live or are habitually resident in Sweden.
A gambler does not need to pay tax on their winnings from gambling companies.
Gambling license
Read about licensing on the Swedish Gambling Authority website.
Pay gambling tax for various categories of gambling
You need to pay gambling tax at a rate of 22 per cent on the proceeds of gambling that is subject to licensing. However, if you have a licence to organise gambling for public interest purposes, you do not have to pay any gambling tax on the proceeds from this.
Examples of taxable gambling
Type of gambling | Example |
|---|---|
State-controlled gambling | Gambling in casinos, lotteries and gambling on token gaming machines. |
Commercial online gambling | Computer simulated gambling in the form of casino games – e.g. gaming machines, roulette, card games and bingo. |
Betting | Betting between gamblers (betting exchanges) or betting between gamblers and gambling companies. |
Land-based commercial | Card games in tournament form, casino games that do not take place in a casino and goods gaming machines (a gaming machine that pays out winnings in the form of goods). |
Gambling on vessels in | Casino games and gambling on cash gaming machines and token gaming machines. (A token gaming machine is a gaming machines that pays out winnings in the form of vouchers, tokens or similar.) You need to pay gambling tax for gambling that takes place when the vessel is within a Swedish economic zone. |
Gambling on board aircraft | Casino games and gambling on cash gaming machines and token gaming machines. |
How to pay gambling tax
1. Apply to the Swedish Gambling Authority for a gambling license
In order to pay and report gambling tax you must first apply to the Swedish Gambling Authority for a gambling license. The Swedish Tax Agency will automatically register you for gambling tax when you have received your gambling license. You will receive a message from us stating that you have been registered for gambling tax.
2. Apply for a Swedish organisation number
You apply for an organisation number by sending a letter to the Swedish Tax Agency. Below is listed what should be included in the letter.
How to apply for a Swedish organisation number
1. Write to the Swedish Tax Agency
Make sure that an authorized signatory signs the letter. Include the following information about your company:
- registered office
- financial year
- type of legal entity
- postal address in the country of registration
- authorized signatory(ies).
Enclose the following attachments:
- A certified copy of a certificate of registration or the equivalent showing the name and type of legal entity. The certificate must have been issued within the past three months.
- Proof that the person who signed is an authorized signatory. A power of attorney does not
suffice – you must demonstrate delegation of authority by the board. The authorized signatory may be the managing director, chairman of the board or another officer of the company.
2. Send the letter to the Swedish Tax Agency (Skatteverket)
Address it as follows:
Swedish Tax Agency
Utlandsenheten
SE-205 30 Malmö, Sweden
3. Certificate of registration
Once you have been assigned a Swedish organisation number, a certificate of registration will be sent to the postal address you specified in the letter.
Call us if you have any questions about obtaining a Swedish organisation number:
Calling within Sweden
Calling from outside Sweden
3. Declaring gambling tax
Once you have been registered for gambling tax, you will receive an excise duty return each month on which you are to declare this tax. The deadline for submission is stated on the form. Contact the Swedish Tax Agency if you do not receive a tax return form.
You can submit the return online if you have a tax return representative with a Swedish eID. Foreign gambling companies can also register a Swedish representative that has such an ID. The e-service automatically calculates the tax, which reduces the risk of errors.
4. Calculate gambling tax
You have to pay gambling tax on the proceeds for each taxation period, i.e. the difference between all stakes you have received and the total payouts you have made over the period.
Separate the Swedish gambling in commercial online gambling
For commercial online gambling, the proceeds for each taxation period shall only include stakes from and payouts to gamblers who live or are habitually resident in Sweden. You therefore have to separate the Swedish from the foreign gambling before calculating the proceeds.
What is a stake?
A stake is the total value the gambler or someone else pays in order for them to be able to participate in a licensed game. It does not matter what the payment is called; it could, for example, pertain to other fees in order to be able to participate in the game. The same applies if a gambler receives a discount and does not need to pay the total stake themselves.
What are payouts?
A payout is the value you as a gaming company or your representative pays to the gamblers by making a deposit into their gambling accounts or similar. The value may consist of both cash and other assets. A payout can also be a repayment of a stake in the event a game is cancelled or a bonus payment into the gambling account. However, payments to someone other than the gambler are not encompassed, e.g. commissions to rights holders and collaboration partners.
Submit excise duty returns using the e-service
- Add up and fill in the total stakes from gamblers over the course of the month (the taxation period).
- Add up and fill in the total payouts to your gamblers over the course of the period.
- Sign the return and submit it to the Swedish Tax Agency. Send it in even if you have no tax to declare.
- Pay the tax so that it is recorded in your tax account no later than the deadline for submitting the return.
Use a tax return form
- Add up and fill in the total stakes from gamblers over the course of the month (the taxation period).
- Add up and fill in the total payouts you are to pay for the period.
- Calculate the proceeds as the difference between the stakes and the payouts.
- Fill in the tax to pay (the proceeds x 22 per cent).
- Send the tax return to the Swedish Tax Agency. Do this even if you have no tax to declare. The address and the deadline for submission are stated on the return form.
- Pay the tax so that it is recorded in your tax account no later than the deadline for submitting the return.
5. Pay the gambling tax into your tax account
Pay the tax so that it is recorded in your tax account no later than the deadline for submitting the return. The date in question is stated on the tax return form.
Pay from abroad
Use the following account information if you are paying from a country other than Sweden:
IBAN: SE56 8000 0890 1196 4624 0516
BIC/SWIFT code: SWEDSESS
Bank: Swedbank AB, SE-105 34 Stockholm
Payment recipient: Skatteverket, SE-205 30 Malmö
- State both IBAN number and BIC code when paying.
- Write your Swedish organisation registration number in a space for notes so that the payment is credited correctly.
- Deposit the money into the Swedish Tax Agency’s account in accordance with the above as we cannot accept payment via cheque.
If you submit the tax return or pay too late
If you have not submitted your excise duty return on time, it is still important that you submit it as soon as possible. The Swedish Tax Agency may decide to add a delay charge if you do not submit a return on time.
If you do not pay the gambling tax on time, the Swedish Tax Agency will calculate an interest charge. The interest charge is calculated from the day after the date on which you were to have paid the tax into your tax account.