Gambling Tax in Ireland – What You Need to Know in 2025
This guide compiles all you should know about the gambling tax in Ireland, from the percentages to which forms of winnings are exempt. To find out more about the technicalities, keep reading.
Disclaimer: This page is for informational purposes only. It is not intended to be financial advice. Before making any decisions, please consult a tax advisor.
🎰 Do Irish Players Pay Tax on Gambling Winnings?
Gambling is taxed in Ireland, just not on the recreational player’s end. Bets entered into by bookmakers are subject to a 2% Betting Duty, an “excise duty charged on bets placed by a person with a licensed bookmaker over the counter.” Remote bets are subject to a 2% Remote Betting Duty.
According to the Taxes Consolidation Act, 1997, Section 613 (2), “winnings from betting […] or games with prizes shall not be chargeable gains […]”. As a result, players are not required to pay taxes on their gambling winnings in Ireland. For example, if you are lucky enough to win €500 from a casino game, your funds are yours to keep. The above provision doesn’t apply to income tax. As a result, professional gamblers might be subject to taxes.
🔐 Key Gambling Tax Facts for Irish Players
Here are some key facts you should know about the gambling tax in Ireland:
- Winnings from gambling are not subject to tax.
- Licensed operators have to pay a 2% Betting Duty or 2% Remote Betting Duty.
- Licensed remote betting intermediaries must pay a 25% Betting Intermediary Duty.
- Gambling licences will thereby be issued by the new Gambling Regulatory Authority of Ireland (GRAI).
- Professional gamblers might be subject to income tax.
💹 Who Pays Gambling Tax in Ireland?
Now that it is confirmed that recreational players do not pay tax, who pays the tax and why is gambling tax free? Find out in the next sections.
Bookmakers and Betting Operators
All bookmakers licensed by the Irish Revenue Commissioners must pay the 2% Betting Duty on each bet they receive. Foreign operators that provide betting services to Irish players are also required to pay a 2% Remote Betting Duty.
Licensed remote betting intermediaries must also pay a 25% Betting Intermediary Duty. These intermediaries include businesses that allow people in Ireland to make bets by remote means.
Online Casinos and Gaming Platforms
Taxation on online casinos is not as streamlined as bookmakers. This is because online casino gambling is regulated differently. However, licensed casinos must comply with the Gaming and Lotteries (Amendment) Act of 2019.
In addition, the Gambling Regulation Bill 2022 will be fully enforced by the newly launched Gambling Regulatory Authority of Ireland. As a result, the gambling tax landscape will undergo many changes.
®️ Gambling Tax Rates in Ireland
The table below represents the value of gambling tax rates in Ireland.
| Tax Category | Who Pays? | Tax Rate | Applies To |
|---|---|---|---|
| Betting Duty | Licensed bookmakers | 2% of every bet | All bets placed in Ireland |
| Remote Betting Duty | Remote licensed bookmakers | 2% of every bet | All bets placed at remote bookmakers by Irish platers |
| Betting Intermediary Duty | Betting exchanges | 25% of every bet | Commissions earned from bets |
| Player tax | Recreational players | N/A | N/A |
⚖️ Understanding Irish Gambling Tax Laws
Below, we have compiled the laws that apply to gambling tax and how they apply to you as a player.
Section 613(2) of the Tax Consolidation Act
The Taxes Consolidation Act, 1997, in Section 613 (2) states that “Winnings from betting (including pool betting), lotteries, sweepstakes or games with prizes shall not be chargeable gains, and rights to winnings obtained by participating in any pool betting, lottery, sweepstake or game with prizes shall not be chargeable assets.”
A chargeable gain is the profit you make when you sell an asset. It might be subject to Capital Gains Tax (CGT). Since winnings from (casino) games are not considered chargeable gains nor chargeable assets, they cannot be taxed.
Betting Duty Explained
We have already mentioned that licensed local and remote bookmakers must pay a 2% Betting Duty and 2% Remote Betting Duty, respectively. These duties apply to every bet that the bookmakers receive. As a result of this, bookmakers might offer slightly lower odds or reduce promotions. This indirectly lowers players’ potential payouts.
🧾 History of Gambling Taxation in Ireland
Just like gambling, gambling taxation has a rich history in Ireland. We have covered this history in the following sections, from the introduction of betting taxes in 1931 to the Betting Amendment Act of 2015.
Evolution of Betting Taxes (1931 – Present)
Up until 1986, betting duty was levied at 20%. This tax was to be paid upfront in addition to the cost of the bet. That same year, it was reduced to 10%. The duty underwent another change in 1999 when it was reduced to 5%. In the year 2002, it went down to 2%, then to 1% in 2006. This duty was later increased to 2% in Budget 2019 by the Minister of Finance Paschal Donohoe. In addition, this duty is now paid solely by the bookmakers on each bet, in a bid to simplify betting for players.
The 2015 Betting Amendment Act
In 2015, the Betting (Amendment) Act extended the 1% (now 2%) betting duty to remote bookmakers to ensure that they pay the same tax as retail operators. In addition, a 15% (now 25%) commission was introduced on betting exchanges. This applies to the operator’s commissions from peer-to-peer betting. This closed a major loophole where offshore and digital operators had previously escaped Irish tax.
Future of Gambling Taxation in Ireland
- Potential regulatory changes: Ireland might introduce a tiered betting duty structure that will differentiate between large and small operators.
- Upcoming legislation: With the Gambling Regulation Bill, there might be stricter tax compliance and reporting requirements. This is because it aims to centralise oversight.
- Trends in gambling regulation: The introduction of the Gambling Regulatory Authority of Ireland focuses mainly on consumer protection. This might result in higher duties to fund responsible gambling initiatives.
- Impact of EU Regulations: EU pressure for harmonised digital taxation could lead to broader tax obligations for cross-border online operators in Ireland.
🎭 Common Misconceptions About Gambling Tax in Ireland
Below, we will debunk some common misconceptions about gambling tax in Ireland.
| ❌ Myth | ✅ Reality |
|---|---|
| ❌ Winnings are taxed | ✅ No, individual winnings are not subject to tax. The duty lies on the bookmaker. |
| ❌ Only Irish operators pay betting duty | ✅ Not true, as all operators, including foreign ones, that offer services to Irish players must pay betting duty. |
| ❌ Betting exchanges are not taxed | ✅ Betting exchanges are taxed through a 25% betting intermediary duty. |
| ❌ You must declare winnings over €10,000 | ✅ If you are a recreational player, you must not declare any winnings. |
| ❌ Bookmakers absorb all the tax | ✅ While bookmakers pay the tax directly, they adjust the odds or reduce promotional offers to cover the cost. |
📚 More Useful Resources on Gambling in Ireland
❓ Frequently Asked Questions
What is Section 56 of the Value Added Tax Consolidation Act 2010?
Section 56 of the Value Added Tax Consolidation Act 2010 allows for the authorized export-focused businesses in Ireland to purchase qualifying goods and services at zero VAT to improve cash flow.
Is gambling a big problem in Ireland?
Yes, it is. An estimated 1 in 30 adults suffers from problem gambling. This translates to approximately 130,000 people.
How much money is tax-free in Ireland?
Adults aged 65 or over are exempt from income tax if their annual income is below €18,000. Winnings from recreational gambling are also exempt from tax.
How much tax do you pay on Irish lottery?
Irish lottery tickets are tax-free. In addition, winnings from the National Lottery are not subject to tax deductions.
Is Ireland income tax free?
No, it is not. Residents pay income tax rates ranging from 20% to 40%, depending on their income.
Orla Byrne
Orla Byrne is our very own Editor in Chief. She’s been with us for the last 5 years and we couldn’t be happier to have her on board. She keeps the team together and delivers every single time. It’s an all-hands-on-deck situation; some of us test and play the games and others write reviews. Together, we work towards one common goal – giving you the best online casino and sports betting experience you deserve.