Estonia - Gambling Tax Act

On 22 April 2009, the Riigikogu adopted the Gambling Tax Act. The new act changes the current regulation of gambling taxes, specifies tax rates and regulates several new types of games. As a rule the calendar month is the period of taxation.

Under the new act, taxes are imposed on trade lotteries, gambling machines used for organizing games of skill, totalisator and betting. The tax rate for number lotteries is increased from the current 10% to 18%. The existing Gambling Tax Act is repealed and the new act entered into force on 1 June 2009.

Raidla Lejins & Norcous


Azevedo Sette Advogados
  • American Express
  • InternetBar.Org