Excise duties on goods

Businesses, organisations, etc. that offer gambling must be registered under the Danish Act on Taxes on Gambling (Lov om afgifter af spil) at www.indberet.virk.dk and pay the gambling tax to the Danish Tax Agency. 

There are different types of gambling, and the tax regulations also vary. For all types of gambling, however, there is a registration obligation. 

Read more about how to register your business for excise duties in Denmark.

Check whether you require a licence to be able to offer gambling. Read about Offering gambling in Denmark at virk.dk.

See also the Tax Agency’s guide to foreign providers of online gambling (in Danish) 

For more detailed and comprehensive legal information concerning all taxes on gambling, see our Danish-language legal guide.

Tax is payable on gaming machines with prizes in gaming halls and restaurants. You must have a licence from the Danish Gambling Authority (Spillemyndigheden) to operate gambling activities.

The holder of the licence must pay the tax on the use of gaming machines with prizes. The tax must be assessed separately for each restaurant or gaming hall. Tax is payable on the gross gaming revenue, which is the difference between gaming stakes and winnings paid out from the gaming machines. 

For more detailed, comprehensive legal information concerning gaming machines with prizes in gaming halls and restaurants, see our Danish-language legal guide.

A licence is required to operate a land-based casino in Denmark. The licence is obtained from the Gambling Authority.  

Land-based casinos are traditional casinos, typically located in hotels, etc., in contrast to online casinos, which is casino gambling offered using remote communication via the Internet, for example. Casinos on board ships are therefore also deemed to be ‘land-based’. 

Any party that gains a licence from the Gambling Authority to operate a land-based casino must notify their business for registration. This must take place no later than four weeks after the licence was achieved and before commencement of the gaming activities. 

The holder of the licence to operate the casino must declare and pay the tax on the gaming activities at the casino. The tax is calculated on the basis of the gross gaming revenue during the tax period. 

For more detailed and comprehensive legal information concerning land-based casinos, see our Danish-language legal guide.

A licence is required to offer betting in Denmark. The licence is obtained from the Gambling Authority.  

Betting may  concern the outcome of sports matches or whether a particular event occurs. Today, bets are typically offered online via the Internet, but can also be offered by physical sale from retail stores. 

Any party that gains a licence from the Gambling Authority to operate betting activities must notify their business for registration. This must take place no later than four weeks after the licence was achieved and before commencement of the betting activities. The tax must be declared and paid by the party offering the betting activities.  

For betting, a tax is payable on the gross betting revenue (betting stakes less winnings). 

For more detailed and comprehensive legal information concerning betting, see our Danish-language legal guide.

A licence is required to operate an online casino in Denmark. The licence is obtained from the Gambling Authority.  

Unlike land-based casino activities, online casino gambling is characterised by how gambling takes place using remote communication, typically via the Internet or telephone. 

For online casino gambling, a tax is payable on the gross gaming revenue (gaming stakes less winnings). 

For more detailed and comprehensive legal information concerning online casinos, see our Danish-language legal guide.

A licence is required to hold a non-profit lottery in Denmark. The licence is obtained from the Gambling Authority.  

Non-profit lotteries may only be held for charitable or other non-profit purposes, such as: 

• combating of diseases

• relief

• social work

• pports or scout clubs for children and young people, etc.

The provider of a non-profit lottery must declare and pay tax thereon. 

Any party that gains a licence from the Gambling Authority to hold a non-profit lottery and which must pay tax, must notify their business for registration. This must take place no later than four weeks after the licence was achieved and before the lottery commences. 

The tax is calculated on a uniform basis for cash prizes and other prizes, such as product prizes, on the basis of the value of the prize. 

There is no exemption from the payment of tax, even if the lottery is being held for a charitable purpose. 

For more detailed and comprehensive legal information concerning non-profit lottery, see our Danish-language legal guide.

A licence is required to offer local pool betting on horse races etc. in Denmark. The licence is obtained from the Gambling Authority.  

Any party that gains a licence from the Gambling Authority to offer local betting must pay tax on the betting. 

A licence may only be granted to companies etc. (legal persons) which are the organisers of: 

• cycling on tracks,

• dog racing at racecourses, or

• pigeon racing, and 

• who are affiliated to the central organisation or federation of the sport concerned. 

A licence for local pool betting on horse races may also only be granted to associations which have held such a licence for a number of years. 

Any party that gains a licence to offer local pool betting must notify their business for registration. This must take place no later than four weeks after the licence was achieved and before commencement of the betting activities. 

For more detailed and comprehensive legal information concerning local pool betting on horse races etc, see our Danish-language legal guide.

A licence must be obtained from the police to offer gaming in connection with public entertainment. This includes games of chance, including roulette games and tombolas, and games of skill. 

Any party that gains a licence to offer gaming in connection with public entertainment, and is to pay tax, must notify their business for registration. This must take place no later than four weeks after the licence was achieved and before commencement of the gaming activities. 

For more detailed and comprehensive legal information concerning Gaming in connection with public entertainment, see our Danish-language legal guide.

Tax is payable on prizes won from gaming that may be offered without a licence or notification to the Danish Gambling Authority. This concerns gaming in which the player has not paid for a stake in order to participate and which must be deemed to be public. 

Gaming that is subject to the rule is gaming 

• for which no stake is required in order to participate;

• where there must be an element of randomness in the game/competition; 

• which is public, so that participation is not based on casting/selection of the participants. 

Any party that offers gaming without stakes, and which is to pay tax, must notify their business for registration. This must take place before the gaming begins to take place. 

The provider of the gaming must pay the tax and must withhold the tax before the prize is paid out to the winner. The tax is calculated on a uniform basis for cash prizes and other prizes, such as product prizes, on the basis of the value of the prize. 

For more detailed, comprehensive legal information about gaming without stakes – certain raffles and competitions – see our Danish-language legal guide.

Tax is payable on premium savings prizes. 

The bank where the premium savings are held, or the separately established secretariat, or similar, that administers the premium account scheme, is responsible for paying the tax. The tax must be withheld before the prize is paid out to the winner. 

Banks that are to pay the tax on premium savings must notify their business for registration. This must take place before the gaming begins to take place. 

Instead of using the individual premium savings as the tax period, the bank that is to pay the tax may choose the month as the tax period. 

For more detailed and comprehensive legal information concerning premium savings see our Danish-language legal guide.