Germany Gambling Taxes
Rates and revenue under the Rennwett- und Lotteriegesetz
Last verified: 2026-09-20
Sports betting, horse-race betting, virtual slot games and online poker are taxed at 5.3% of the stake net of tax, lotteries at 20%. Public budgets took in about EUR 2.48 billion in 2023.
Gambling taxes
Overview
Under the Rennwett- und Lotteriegesetz, sports betting, horse-race betting, virtual slot games and online poker are each taxed at 5.3% of the stake net of the tax itself, and public lotteries and raffles at 20% of the participation fee net of tax. Virtual slot games and online poker have been taxed since 1 July 2021 and the sports betting tax has existed since 1 July 2012.
According to Destatis, public budgets took in about EUR 2.48 billion in 2023, of which lottery tax about EUR 1.77 billion and sports betting tax EUR 409 million. Lottery law and its taxes are a matter for the states and the revenue accrues to them; North Rhine-Westphalia received the largest share in 2023.
Rates and revenue
| Tax | Rate (%) | Tax base | Revenue 2022 (€ million) | Revenue 2023 (€ million) | Verified against primary source | Note |
|---|---|---|---|---|---|---|
| Lottery tax (Lotteriesteuer) | 20 | Participation fee net of tax | — | 1770 | ✓ | Destatis: about EUR 1.77bn in 2023 (71% of gambling-tax revenue), +5.8% on 2022 |
| Sports betting tax (Sportwettensteuer) | 5.3 | Stake net of tax | — | 409 | ✓ | Destatis: EUR 409m in 2023 (-5.2% on 2022); in force since 1 July 2012 |
| Virtual slot tax (Virtuelle Automatensteuer) | 5.3 | Stake net of tax | 430 | 264 | ✓ | Destatis: -38.5% in 2023; taxed since 1 July 2021 |
| Online poker tax (Online-Pokersteuer) | 5.3 | Stake net of tax | 33 | 30 | ✓ | Destatis: -7.5% in 2023; taxed since 1 July 2021 |
| Horse-race betting tax (Rennwettsteuer) | 5.3 | Stake net of tax | — | — | ✓ | Rate per the Brandenburg tax authority; revenue not broken out in the Destatis release |
| All gambling taxes combined | — | — | — | 2480 | ✓ | Destatis: about EUR 2.48bn in 2023 (-3.6% on 2022); EUR 1.64bn in 2013 |
Rates for horse betting, sports betting, virtual slots, online poker and lotteries. [1]
Revenue by tax type and by state, 2023. [2]
Key facts
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Verified
Under the Rennwett- und Lotteriegesetz, sports betting, horse-race betting, virtual slot games and online poker are each taxed at 5.3% of the stake net of the tax itself; public lotteries and raffles are taxed at 20% of the participation fee net of tax.
Finanzämter des Landes Brandenburg, Federal Ministry of Justice (gesetze-im-internet.de), Deutscher Bundestag
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Verified
Virtual slot games and online poker have been taxed since 1 July 2021, when the GlüStV 2021 entered into force; the sports betting tax has existed since 1 July 2012.
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Verified
According to Destatis, public budgets took in about EUR 2.48 billion in tax from lotteries, sports betting, online poker and other gambling in 2023 — 3.6% less than in 2022 (the first decline after steadily rising revenues) and 51.5% more than in 2013 (EUR 1.64 billion).
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Verified
In 2023 lottery tax brought in about EUR 1.77 billion (71% of gambling-tax revenue, +5.8% on 2022), sports betting tax EUR 409 million (-5.2%), virtual slot tax about EUR 264 million (-38.5%, from EUR 430 million in 2022) and online poker tax EUR 30 million (from EUR 33 million in 2022).
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Verified
Lottery law, and with it the Rennwett- und Lotteriesteuer, is a matter for the states and the revenue accrues to them; in 2023 North Rhine-Westphalia received the largest share (22%, EUR 535 million), followed by Bavaria (14%, EUR 350 million) and Baden-Württemberg (12%, EUR 300 million).
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Unverified
Citing federal finance ministry (BMF) figures, a trade site reports that national revenue from the Rennwett- und Lotteriesteuer was EUR 2.46 billion in 2025 (EUR 2.49 billion in 2024), of which lottery tax about EUR 1.79 billion in 2025 (EUR 1.81 billion in 2024).
Sources
- Finanzämter des Landes BrandenburgPrimary source — Rennwett- und Lotteriesteuer — https://finanzamt.brandenburg.de/fa/de/steuern/steuerinformationen/rennwett-und-lotteriesteuer/
- Statistisches Bundesamt (Destatis)Primary source — 51,5 % mehr Steuereinnahmen aus Glücksspiel im Jahr 2023 als zehn Jahre zuvor — https://www.destatis.de/DE/Presse/Pressemitteilungen/Zahl-der-Woche/2025/PD25_03_p002.html