Regulatory Developments

Gambling Tax Raised to 22% (2024)

Spelskatt rises from 18% to 22% on 1 July 2024

Last verified: 2026-09-24

Proposition 2023/24:74 raised Sweden's gambling tax from 18% to 22% of net gaming revenue from 1 July 2024, balanced against the risk to the channelisation rate.

Gambling tax raised to 22% (2024)

Overview

The Swedish gambling tax rose from 18% to 22% of licence holders' monthly net gaming revenue on 1 July 2024, under Proposition 2023/24:74 ("Höjd spelskatt"). The government said the rise should be balanced to avoid a large negative effect on the channelisation rate — the share of Swedish gambling taking place on the licensed market — since a higher tax could push some players toward unlicensed operators.

Proposition 2023/24:74: the rate rise and its stated rationale. [1]

Current consolidated tax-act text. [2]

Key facts

  • Verified

    The government raised the gambling tax rate from 18% to 22% of net gaming revenue, effective 1 July 2024, under Proposition 2023/24:74 ("Höjd spelskatt"); the government said the increase should be balanced to avoid a large negative effect on the channelisation rate, the share of gambling occurring within the licensed market.

    Regeringen (Finansdepartementet)

  • Verified

    Under a method Spelinspektionen developed at the government's request, the channelisation rate (kanaliseringsgrad) — the share of gambling occurring within the licensed competitive market — was estimated at 86% for 2023 and 85% for 2024; among people who gambled at all, an estimated 96% did so at least partly on the licensed competitive market in 2024.

    Spelinspektionen

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Sources

  1. Regeringen (Finansdepartementet)Primary source — Proposition 2023/24:74: Höjd spelskatt — https://data.riksdagen.se/fil/EDCD4578-0C4E-4EFE-ADDD-A602AD7FE73B
  2. Regeringskansliet (rättsdatabaser), mirrored via lagen.nuPrimary source — Lag (2018:1139) om skatt på spel (konsoliderad, gällande lydelse) — https://lagen.nu/2018:1139