Understanding How Gambling Tax Works in Ireland
Who Actually Pays Gambling Tax in Ireland
In Ireland, the operator pays the tax, not the player.
Bookmakers and betting operators are required to pay betting duty to the Revenue Commissioners. This applies whether the bet is placed in a shop or online.
As of 2025, the key point is simple:
✅ Players keep winnings tax-free
❌ Players do not declare gambling wins as income
✅ Operators pay betting-related taxes to Revenue
What Types of Gambling Are Covered
The tax treatment applies broadly across legal gambling activities in Ireland, including:
Online and land-based casinos
Poker (cash games and tournaments)
Lotteries, including the National Lottery
Bingo and gaming machines
If the activity is legal and recreational, winnings are not taxed in the hands of the player.
Why Players Don’t Pay Tax on Winnings
Under Irish tax law, gambling winnings are not classified as income. They are considered the result of chance, not employment or investment.
Because of this, they fall outside:
Income Tax
Capital Gains Tax
USC and PRSI
This is the core reason the answer to “do Irish players pay tax on casino winnings” is no.
Are Gambling Winnings Taxable in Ireland?
Lottery Winnings
National Lottery prizes are completely tax-free.
You receive the full advertised prize amount. There is no withholding tax, and you do not declare the win to Revenue.
Casino and Slot Winnings
Casino winnings, including:
Online slots
Table games
are not subject to income tax or capital gains tax for Irish residents.
Whether you win €50 or €500,000, the tax treatment is the same.
Sports Betting and Horse Racing Winnings
All sports betting winnings are tax-free for the player.
The bookmaker pays the betting duty, not the customer. This applies to:
Fixed-odds bets
Accumulators
Exchange betting
Online Gambling Winnings
Online gambling is treated the same as land-based gambling.
As long as the site is legal and you are gambling personally (not as a business), online winnings are not taxed in Ireland.
How Gambling Operators Are Taxed in Ireland
Betting Duty Rates and Licences
Bookmakers operating in Ireland must pay a 2% betting duty on turnover.
This duty is paid to the Revenue Commissioners and applies regardless of whether the operator is Irish-owned or international.
Betting Exchange Commission Duty
Betting exchanges operate slightly differently.
Instead of taxing stakes, Ireland applies a 25% duty on the operator’s commission, not on player winnings. The exchange handles this obligation.
Gaming and Amusement Machine Duty
Land-based casinos, arcades, and gaming machines are subject to separate duties based on:
Machine type
Location
Revenue generated
Again, these costs sit with the operator, not the player.
Common Misconceptions About Gambling Tax in Ireland
“Do I Pay Tax on Big Wins?”
No.
The size of the win does not change the tax treatment. A €5 million lottery win, and a €200 casino win are treated the same for tax purposes.
“Are Online Winnings from Foreign Sites Taxable?”
Generally, no.
If you are gambling legally and recreationally, winnings are not taxable even if the casino is based abroad. The key issue is legality and licensing, not geography.
“Do Professional Gamblers Pay Tax?”
This is rare and assessed case by case.
Only where gambling activity is so structured and systematic that it resembles a trade or profession could tax apply. This is extremely uncommon and does not affect casual or even frequent players.
“Do I Need to Declare Winnings to Revenue?”
No declaration is required unless gambling forms part of a wider taxable activity. For most players, winnings never appear on a tax return.
Gambling Tax Laws and Oversight in Ireland
The Role of the Revenue Commissioners
Revenue oversees:
Betting duty collection
Operator compliance
Anti-money laundering obligations
They do not pursue players for tax on winnings.
Relevant Acts and Legislation
Key laws shaping gambling taxation include:
Betting (Amendment) Act 2015
Finance Act 2019
Gambling Regulation Bill 2022 (implementation ongoing)
These focus on operator regulation, not player taxation.
Future Oversight Under the Gambling Regulatory Authority of Ireland
The new Gambling Regulatory Authority of Ireland (GRAI) will oversee licensing, compliance, and player protection.
At present, there is no indication that player winnings will become taxable under the new framework.
International Comparison – How Ireland Compares
Country | Player Tax on Winnings | Operator Tax | Notes |
Ireland | ❌ No | ✅ 2% Betting Duty | Player-friendly |
UK | ❌ No | ✅ GGR-based | Similar model |
France | ✅ Yes (some games) | ✅ | Partial player tax |
USA | ✅ Yes | ✅ | Federal and state taxes |
Malta | ❌ No | ✅ | EU-aligned |
Ireland remains one of the most player-friendly jurisdictions in Europe when it comes to gambling tax.
What If a Casino Refuses to Pay Out in Ireland?
Your Rights as an Irish Player
Licensed operators must:
Pay valid winnings
Apply rules fairly
Provide a complaints process
A refusal to pay is usually about terms, verification, or bonuses, not tax.
How to File a Complaint or Dispute
Contact casino support and request a written explanation
Provide any requested verification
Escalate to the relevant regulator or ADR service if unresolved
Always Check Casino Licensing Before Playing
Stick to casinos licensed in Ireland, the EU, or the UK. Licensing matters far more than tax when it comes to getting paid.
How Gambling Taxes May Change in the Future
New Gambling Regulation Bill and Player Protections
The new regulatory framework focuses on:
Safer gambling
Advertising controls
Affordability checks
It does not target player taxation.
Potential for Future Tax Adjustments
Future changes are far more likely to affect:
Operator tax rates
Licensing fees
Compliance costs
Any move to tax player winnings would be a major policy shift and is not currently proposed.
Responsible Gambling and Financial Oversight
Expect more focus on transparency and consumer protection, not taxing recreational players.
Frequently Asked Questions About Gambling Tax in Ireland
Do Irish players pay tax on gambling winnings?
No. Players keep winnings tax-free.
Is online gambling tax-free in Ireland?
Yes, for players.
Do professional gamblers pay tax in Ireland?
Only in very rare, case-specific situations.
Are lottery winnings taxable in Ireland?
No.
What about winnings from foreign casinos?
Still tax-free for the player if legal.
Will the new Gambling Regulation Bill change taxation?
Unlikely for players.
Final Thoughts – Gambling Winnings and Taxes in Ireland
To summarise:
Irish players do not pay tax on gambling winnings
Casinos and bookmakers pay betting duty instead
Online and land-based winnings are treated the same
Ireland’s system remains one of the most player-friendly in Europe. As always, the real risks for players are unlicensed sites and unclear terms, not tax bills.
If you play, play responsibly, and stick to licensed operators.
