UK Gambling Duty Calculator
Different gambling activities are taxed at different rates. Select your gambling type and enter your gross gambling yield (GGY) — stakes minus winnings paid out — to calculate duty.
Frequently Asked Questions
What is the UK Remote Gaming Duty rate?
Remote Gaming Duty (RGD) is charged at 21% of Gross Gambling Yield (GGY). It applies to all online gambling — casino games, slots, poker, and bingo — provided to UK customers, regardless of where the operator is based.
What is Gross Gambling Yield (GGY)?
GGY is the total amount staked by gamblers minus the total amount paid out as winnings. It represents the operator's gross profit from gambling activity before duty and other costs.
What is General Betting Duty?
General Betting Duty (GBD) at 15% applies to bookmakers taking fixed-odds bets and spread bets. It is calculated on net receipts (stakes minus winnings for fixed odds; net income for spreads).
How is Gaming Duty calculated for casinos?
Gaming Duty uses a banded system on GGY: 15% on the first £2.5M, 20% on £2.5M–£4.2M, 30% on £4.2M–£8.2M, 40% on £8.2M–£15.7M, and 50% on amounts above £15.7M. Returns are 6-monthly.
Is the Point of Consumption (POC) tax the same as RGD?
Yes. Remote Gaming Duty is the UK's point-of-consumption tax for online gambling. Introduced in December 2014, it ensures all gambling supplied to UK customers is taxed at UK rates, regardless of operator location.
What is Bingo Duty?
Bingo Duty is charged at 10% of GGY for bingo hall operators and online bingo sites. It applies to bingo prizes paid from bingo-specific stakes. It is one of the lowest rates among gambling duties.
Who pays gambling duty — the operator or the punter?
The operator pays gambling duty, not the individual gambler. In the UK, gambling winnings are not taxable income for the individual gambler (unlike in many other countries). The burden falls entirely on the bookmaker/operator.
Does gambling duty apply to betting exchanges?
Yes. Betting exchanges (like Betfair) pay 15% General Betting Duty on their commission income rather than on the full value of bets matched, as they don't take a net position against customers.
Are there any exemptions from gambling duties?
Limited exemptions include: small lotteries run by registered societies (lottery duty rules apply differently), private gambling not for profit, and certain promotional free bets may be excluded from GGY calculations.
What is Pool Betting Duty?
Pool Betting Duty at 15% applies to pool betting operations such as football pools (like Pools.com) and totalisator operations at horse racing tracks. Returns are submitted quarterly.
When did online gambling duty change to point-of-consumption?
Remote Gaming Duty was reformed in December 2014 to cover all gambling consumed by UK customers. Before that, many online operators were based in Gibraltar or Malta to pay lower taxes. The reform required all operators serving UK customers to pay UK duty.
Is gambling duty deductible for Corporation Tax?
Yes. Gambling duty paid is a deductible business expense for Corporation Tax purposes, reducing the operator's CT liability on profits.