Gambling Tax Act

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Issuer:	Riigikogu
Type:	act
In force from:	01.01.2024
In force until:	14.04.2024
Translation published:	05.01.2024

§ 1. Objects of gambling tax

~~(1) Gambling tax is imposed on the following:~~
1) ~~gambling tables used for organising games of chance, except for gambling tables used for organising tournaments of games of chance, and gambling machines used for organising games of skill;~~

[RT I, 08.07.2014, 1 – entry into force 01.02.2015]
1¹) ~~gambling machines of a gambling operator used for organising games of chance and the total amount of bets, less the winnings;~~

[RT I, 08.07.2014, 1 – entry into force 01.02.2015]
2) in the event of organising a lottery, the total amount received from the sale of lottery tickets;
3) ~~in the event of organising a commercial lottery, the winning pot whose value exceeds 10 000 euros;~~
4) ~~in the event of organising a totaliser, the total amount of bets, less the winnings;~~
5) ~~in the event of organising an online game of chance or an online game of skill, the total amount of bets, less the winnings;~~
6) in the event of organising a tournament of a game of chance specified in clause 1 of subsection 1 of § 7 of the Gambling Act, the total amount of participation fees, less the portion accruing to the prize pool;

[RT I, 08.07.2014, 1 – entry into force 01.02.2015]
7) in the event of organising a tournament of a game of chance specified in clause 1 of subsection 1 of § 7 of the Gambling Act by way of remote gambling, the total amount of participation fees, less the portion accruing to the prize pool;

[RT I, 08.07.2014, 1 – entry into force 01.02.2015]
8) ~~in the event of organising a tournament of a game of chance specified in clause 2 of subsection 1 of § 7 of the Gambling Act, the total amount of participation fees;~~

[RT I, 08.07.2014, 1 – entry into force 01.02.2015]
9) ~~in the event of organising a tournament of a game of chance specified in clause 2 of subsection 1 of § 7 of the Gambling Act by way of remote gambling, the total amount of participation fees.~~

[RT I, 08.07.2014, 1 – entry into force 01.02.2015]

~~(2) Upon defining gambling and the types thereof, this Act is follows the Gambling Act.~~

§ 2. Payers of gambling tax

Gambling tax is paid by gambling operators.

§ 3. Period of taxation

~~(1) The period of taxation with gambling tax is the calendar month.~~

(2) In the event of organising a commercial lottery, the period of taxation is the period during which the commercial lottery is organised, starting on the first day set out in the rules of the game for placing bets and ending on the final day for distributing winnings as set out in the rules of the game.

(3) In the event of organising a tournament of a game of chance, the period of taxation is the period during which one tournament of a game of chance is organised, starting on the first day of accepting the participation fees set out in the rules of tournament of the game of chance and ending on the day when the acceptance of participation fees set out in the rules of tournament of the game of chance is terminated.

§ 4. Declaration and payment of gambling tax

~~(1) The gambling operator submits a gambling tax return to the Tax and Customs Board and pays gambling tax by the fifteenth date of the calendar month following the period of taxation.~~

[RT I, 08.07.2014, 1 – entry into force 01.02.2015]

(2) [Repealed – RT I, 08.07.2014, 1 – entry into force 01.02.2015]

~~(3) The gambling tax return must be submitted also in the event of absence of the amounts specified in clauses 2 and 4-9 of subsection 1 of § 1 of this Act.~~

[RT I, 08.07.2014, 1 – entry into force 01.02.2015]

~~(4) The forms of gambling tax returns and the instructions for filling them in will be established by a regulation of the minister in charge of the policy sector.~~

§ 5. Decision concerning payment of gambling tax

[Repealed – RT I, 08.07.2014, 1 – entry into force 01.02.2015]

§ 6. Tax rate

~~The rates of gambling tax are the following:~~
1) ~~1406 euros per gambling table;~~

[RT I, 01.07.2023, 3 – entry into force 01.01.2024]
2) ~~300 euros per gaming machine used for organising a game of chance and 10 per cent of the total bets made on the gaming operator’s gambling machines of games of chance, less the winnings;~~

[RT I, 08.07.2014, 1 – entry into force 01.02.2015]
3) ~~32 euros per gambling machine of game of skill;~~

[RT I, 01.07.2023, 3 – entry into force 01.01.2024]
4) ~~22 per cent of the amount provided for in clause 2 of subsection 1 of § 1;~~

[RT I, 01.07.2023, 3 – entry into force 01.01.2024]
5) ~~22 per cent of the amount provided for in clause 3 of subsection 1 of § 1;~~

[RT I, 01.07.2023, 3 – entry into force 01.01.2024]
6) ~~6 per cent of the amount provided for in clause 4 of subsection 1 of § 1;~~

[RT I, 01.07.2023, 3 – entry into force 01.01.2024]
7) ~~6 per cent of the amount provided for in clause 5 of subsection 1 of § 1;~~

[RT I, 01.07.2023, 3 – entry into force 01.01.2024]
8) 6 per cent of the amount calculated on the basis of clauses 6-9 of subsection 1 of § 1 of this Act.
[RT I, 01.07.2023, 3 – entry into force 01.01.2024]

§ 7. Receipt and use of gambling tax

(1) Gambling tax is paid into the state budget.

~~(2) The following expenses are provided for in the state budget:~~
1) to the Cultural Endowment of Estonia – in an amount the size of which corresponds to 47.8 per cent of the proceeds planned from gambling tax and of which 60.6 per cent is allocated to cultural buildings and 3.8 per cent is allocated to the development of the creative work of teachers of the fine arts and folk culture specialisations;
~~2)–5)~~ ~~[Repealed – RT I, 07.12.2021, 2 – entry into force 01.01.2022]~~

(2¹) [Repealed – RT I, 07.12.2021, 2 – entry into force 01.01.2022]

(3) [Repealed – RT I, 24.10.2018, 1 – entry into force 01.01.2019]

(3¹) [Repealed – RT I, 07.12.2021, 2 – entry into force 01.01.2022]

(4) [Repealed – RT I, 24.10.2018, 1 – entry into force 01.01.2019]

(5) [Repealed – RT I, 24.10.2018, 1 – entry into force 01.01.2019]

(6) [Repealed – RT I, 24.10.2018, 1 – entry into force 01.01.2019]

(7) [Repealed – RT I, 06.07.2018, 2 – entry into force 01.09.2018]

(8) [Repealed – RT I, 07.12.2021, 2 – entry into force 01.01.2022]

(9) [Repealed – RT I, 07.12.2021, 2 – entry into force 01.01.2022]

§ 8. Implementing provisions

~~(1) Revenue stamps issued by the Tax and Customs Board to gambling operators before the entry into force of this Act remain valid until the end of the taxation period.~~

(2) Until 31 December 2009, the tax rate for gambling machines used for organising games of chance specified in subsection 6 of § 36 of the Gambling Act is 50 per cent of the rate provided for in clause 2 of § 6 of this Act.

(3) Gambling operators who organise games of skill on gambling machines must submit gambling tax returns to the Tax and Customs Board and pay gambling tax by the fifteenth day of the calendar month following entry into force of this Act.

(4) Until 31 December 2009, the rate of gambling tax for organising a numbers lottery on the basis of an operating permit before the entry into force of this Act is 10 per cent of the total amount received from the sale of the numbers lottery tickets.

(5) [Repealed – RT I, 07.12.2021, 2 – entry into force 01.01.2022]

~~(6) Funds earmarked and received for the purpose specified in clauses 2–5 of subsection 2 of § 7 of the version of this Act in force before 1 January 2022 may be used until the funds are depleted.~~

[RT I, 07.12.2021, 2 – entry into force 01.01.2022]

§ 9. – § 13. [Omitted from this text.]

§ 14. Entry into force of Act

(1) This Act enters into force on 1 June 2009.

(2) Clause 5 of subsection 1 of § 1 and clause 7 of § 6 of this Act enter into force on 1 January 2010.

Choose later wording
Entry into force:

Issuer:	Riigikogu
Type:	act
In force from:	15.04.2024
In force until:	31.12.2025
Translation published:	08.04.2024

§ 1. Object of gambling tax

(1) Gambling tax is charged on:
1) a gaming table used for organising a game of chance, except for a gaming table used for organising a tournament of a game of chance, and a gaming machine used for organising a game of skill;

[RT I, 08.07.2014, 1 – entry into force 01.02.2015]
1¹) gaming machines of a gambling operator used for organising a game of chance and the total amount received from the bets made thereon, from which prizes have been deducted;

[RT I, 08.07.2014, 1 – entry into force 01.02.2015]
2) in the event of organising a lottery, the total amount received from the sale of lottery tickets;
3) in the event of organising a commercial lottery, the prize pool if the value of the prize pool exceeds 10,000 euros;
4) in the event of organising a toto, the total amount received from the bets made, from which prizes have been deducted;
5) in the event of organising a game of chance or a game of skill as remote gambling, the total amount received from the bets made, from which prizes have been deducted;
6) in the event of organising a tournament of a game of chance specified in clause 1 of subsection 1 of § 7 of the Gambling Act, the total amount of the participation fees, from which the portion accruing to the prize pool has been deducted;

[RT I, 08.07.2014, 1 – entry into force 01.02.2015]
7) in the event of organising a tournament of a game of chance specified in clause 1 of subsection 1 of § 7 of the Gambling Act as remote gambling, the total amount of the participation fees, from which the portion accruing to the prize pool has been deducted;

[RT I, 08.07.2014, 1 – entry into force 01.02.2015]
8) in the event of organising a tournament of a game of chance specified in clause 2 of subsection 1 of § 7 of the Gambling Act, the total amount of the participation fees;

[RT I, 08.07.2014, 1 – entry into force 01.02.2015]
9) in the event of organising a tournament of a game of chance specified in clause 2 of subsection 1 of § 7 of the Gambling Act as remote gambling, the total amount of the participation fees.

[RT I, 08.07.2014, 1 – entry into force 01.02.2015]

(2) This Act defines gambling and the types thereof following the Gambling Act.

§ 2. Payer of gambling tax

Gambling tax is paid by gambling operators.

§ 3. Tax period

(1) The tax period for gambling tax is the calendar month.

(2) In the event of organising a commercial lottery, the tax period is the period during which the commercial lottery is organised, starting on the first day set out in the rules of the game for making bets and ending on the last day of distributing prizes as set out in the rules of the game.

(3) In the event of organising a tournament of a game of chance, the tax period is the period during which one tournament of a game of chance is organised, starting on the first day of accepting the participation fees set out in the rules of the tournament of the game of chance and ending on the day when the acceptance of the participation fees set out in the rules of the tournament of the game of chance is terminated.

§ 4. Declaration and payment of gambling tax

(1) A gambling operator submits a gambling tax return to the Tax and Customs Board and pays gambling tax by the 15^th day of the calendar month following the tax period.

[RT I, 08.07.2014, 1 – entry into force 01.02.2015]

(2) [Repealed – RT I, 08.07.2014, 1 – entry into force 01.02.2015]

(3) A gambling tax return must also be submitted in the event of absence of the amounts provided in clauses 2 and 4–9 of subsection 1 of § 1 of this Act.

[RT I, 08.07.2014, 1 – entry into force 01.02.2015]

(4) The formats of gambling tax returns and the rules for completion thereof are established by a regulation of the minister in charge of the policy sector.

§ 5. Decision on payment of gambling tax

[Repealed – RT I, 08.07.2014, 1 – entry into force 01.02.2015]

§ 6. Tax rate

The rate of gambling tax is:
1) 1,406 euros per gaming table;

[RT I, 01.07.2023, 3 – entry into force 01.01.2024]
2) 300 euros per gaming machine used for organising a game of chance and 10 per cent of the total amount received from the bets made on the gaming machines of the gambling operator used for organising a game of chance, from which prizes have been deducted;

[RT I, 08.07.2014, 1 – entry into force 01.02.2015]
3) 32 euros per gaming machine of a game of skill;

[RT I, 01.07.2023, 3 – entry into force 01.01.2024]
4) 22 per cent of the amount provided in clause 2 of subsection 1 of § 1 of this Act;

[RT I, 01.07.2023, 3 – entry into force 01.01.2024]
5) 22 per cent of the amount provided in clause 3 of subsection 1 of § 1 of this Act;

[RT I, 01.07.2023, 3 – entry into force 01.01.2024]
6) 6 per cent of the amount provided in clause 4 of subsection 1 of § 1 of this Act;

[RT I, 01.07.2023, 3 – entry into force 01.01.2024]
7) 6 per cent of the amount provided in clause 5 of subsection 1 of § 1 of this Act;

[RT I, 01.07.2023, 3 – entry into force 01.01.2024]
8) 6 per cent of the amount calculated on the basis of clauses 6–9 of subsection 1 of § 1 of this Act.
[RT I, 01.07.2023, 3 – entry into force 01.01.2024]

§ 7. Receipt and use of gambling tax

(1) Gambling tax is paid into the state budget.

(2) The following expenses are prescribed in the state budget:
1) to the Cultural Endowment of Estonia – in an amount that corresponds to 47.8 per cent of the proposed gambling tax revenue and of which 60.6 per cent is allocated to cultural buildings and 2 per cent to the promotion of the creative work of lecturers in the fields of arts and folk culture.
[RT I, 05.04.2024, 1 – entry into force 15.04.2024]
2) [repealed – RT I, 07.12.2021, 2 – entry into force 01.01.2022]
3) [repealed – RT I, 07.12.2021, 2 – entry into force 01.01.2022]
4) [repealed – RT I, 07.12.2021, 2 – entry into force 01.01.2022]
5) [repealed – RT I, 07.12.2021, 2 – entry into force 01.01.2022]