Finland Gambling Tax
The lottery tax (arpajaisvero): 12% today, a uniform 22% under the reform
Last verified: 2026-09-28
Finland's lottery tax on gambling proceeds is currently 12%, with several temporary reductions since 2021. The Gambling Act reform raises it to a uniform 22% and changes how winnings from unlicensed gambling are taxed.
Finland Gambling Tax (Arpajaisvero)
Overview
Gambling run under an exclusive right in Finland is currently taxed through the lottery tax (arpajaisvero) under the Lotteries Tax Act (552/1992), at a standard rate of 12% of gambling proceeds — stakes received minus winnings paid out — with temporary reductions to 5.5% in 2021, 3.4% in 2022 and 5.0% in 2023. Under the reform this rises to a uniform 22% rate applying to all gambling operations in Finland once the new system takes effect; the Ministry of Finance estimates annual central government gambling revenue of EUR 570 to 760 million under the new system, against roughly EUR 700 million a year currently.
Winnings from gambling taxed under the Lotteries Tax Act, and from games lawfully run elsewhere in the EU/EEA, are currently exempt from the winner's income tax; whether an online win from outside Finland qualifies depends on whether the operator is registered and licensed in the EU/EEA. Under the reform, winnings from unlicensed games provided to Finland from within the EU/EEA become taxable, while winnings from EU/EEA games not provided to Finland stay exempt.
Lottery tax rate history
| Period | Rate (%) | Tax base | Verified against primary source | Note |
|---|---|---|---|---|
| From 2012-01-01 (standard rate) | 12 | Gambling proceeds (stakes received minus winnings paid out) | ✓ | Lotteries Tax Act 552/1992 |
| 2021 (temporary) | 5.5 | Gambling proceeds | ✓ | Temporary reduction for 2021 |
| 2022 (temporary) | 3.4 | Gambling proceeds | ✓ | Temporary reduction under Act 1130/2021 |
| 2023 (temporary) | 5 | Gambling proceeds | ✓ | Temporary reduction under Act 1130/2021 |
| From 2027-07-01 (planned) | 22 | Gambling proceeds, uniform rate under the reform | ✗ | Ministry of the Interior Q&A states the rate rises to 22%; commencement of amending Act 14/2026 not confirmed against a statute text in this research pass |
Current 12% rate and historical temporary reductions. [1]
Rate rising to 22%; estimated central government revenue impact. [2]
Taxation of winnings from games run outside Finland or the EU/EEA. [3]
Key facts
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Verified
The current lottery tax (arpajaisvero) on gambling run under an exclusive right is 12% of the gambling proceeds (stakes received minus winnings paid out), under the Lotteries Tax Act (552/1992); the rate was cut temporarily to 5.5% for 2021, 3.4% for 2022 and 5.0% for 2023.
Oikeusministeriö / Finlex, Verohallinto (Finnish Tax Administration), Valtiovarainministeriö, Sisäministeriö (Ministry of the Interior)
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Verified
Under the reform the lottery tax paid by gambling companies is raised from the current 12% to a uniform 22%, and the Ministry of the Interior and the government proposal both describe 22% as the single rate for gambling operations in Finland.
Sisäministeriö (Ministry of the Interior), Valtioneuvosto / Finlex, Oikeusministeriö / Finlex
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Verified
The taxation of non-money prize lotteries does not change, and under the reform all operators established in Finland that run licensed gambling games are liable to corporate income tax.
Sisäministeriö (Ministry of the Interior), European Commission (TRIS)
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Verified
Under the current framework, winnings from gambling covered by the Lotteries Tax Act, and from games lawfully run in another EU/EEA state, are exempt from the winner's income tax (Income Tax Act section 85); for online gambling the Tax Administration looks at whether the operator is registered in the EU/EEA and holds any required EU/EEA licence, and winnings from games run outside the EU/EEA fall outside the exemption, with the stake on a winning bet deductible under section 29.
Verohallinto (Finnish Tax Administration), Sisäministeriö (Ministry of the Interior)
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Verified
Under the reform, winnings from unlicensed gambling games provided to Finland from another EU/EEA Member State become taxable income for the winner, while winnings from games run in the EU/EEA that are not provided to Finland remain exempt.
Sisäministeriö (Ministry of the Interior), Valtioneuvosto / Finlex, European Commission (TRIS)
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Verified
The Ministry of Finance estimates annual central government revenue from gambling under the new system at EUR 570 to 760 million, compared with about EUR 700 million a year from Veikkaus proceeds and lottery tax under the current system, depending on gambling volume, the channelling rate and Veikkaus's market share.
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Unverified
The Ministry of the Interior describes the reform's tax change on winnings, and the uniform 22% rate, as taking effect with the new gambling system on 1 July 2027; the commencement date of the amending Lotteries Tax Act 14/2026 and of the Income Tax Act change was not confirmed in a statute text in this record.
Sisäministeriö (Ministry of the Interior), Oikeusministeriö / Finlex
Sources
- Oikeusministeriö / FinlexPrimary source — Arpajaisverolaki 552/1992 (ajantasainen lainsäädäntö) — https://finlex.fi/fi/laki/ajantasa/1992/19920552
- Sisäministeriö (Ministry of the Interior)Primary source — Questions and answers on gambling system reform — https://intermin.fi/en/projects/reform-of-the-gambling/questions-and-answers
- Verohallinto (Finnish Tax Administration)Primary source — Muualla kuin Suomessa tai EU/ETA-alueella järjestetyistä vedonlyönti-, veikkaus- ja raha-automaattipeleistä saatavien tulojen verotus tuloverolain mukaan — https://www.vero.fi/syventavat-vero-ohjeet/kannanotot/209399/muualla-kuin-suomessa-tai-eueta-alueella-jarjestetyista-vedonlyonti-veikkaus--ja-raha-automaattipeleista-saatavien-tulojen-verotus-tuloverolain-mukaan/