Sweden Gambling Tax (Spelskatt)
Rate history under the Act on Tax on Gambling
Last verified: 2026-09-24
Licensed Swedish operators pay a monthly tax on net gaming revenue: 22% since 1 July 2024, up from 18% at the tax's 2019 introduction.
Gambling tax (spelskatt)
Overview
Gambling tax is levied under the Act on Tax on Gambling (lagen 2018:1139 om skatt på spel) on licensable gambling offered by a Swedish licence holder; gambling reserved for non-profit purposes is exempt. The tax is computed monthly on each operator's net gaming revenue — stakes received minus payouts made.
The rate was originally 18% from the tax's introduction on 1 January 2019, and was raised to 22% from 1 July 2024 under Proposition 2023/24:74, which the government said should be balanced against the risk of pushing players toward unlicensed operators. A 2025 amendment (SFS 2025:768) narrowed the act's non-profit exemption in a way this record has not independently confirmed in detail.
Rate history
| Period | Rate (%) | Tax base | Verified against primary source | Note |
|---|---|---|---|---|
| 2019-01-01 to 2024-06-30 | 18 | Monthly net gaming revenue (stakes minus payouts) | ✓ | Original rate set by lagen (2018:1139) om skatt på spel, SFS 2018:1139 |
| From 2024-07-01 | 22 | Monthly net gaming revenue (stakes minus payouts) | ✓ | Raised from 18% under Prop. 2023/24:74 (Höjd spelskatt) |
Scope, exemption and tax-base rules. [1]
Rate raised from 18% to 22%, effective 1 July 2024. [2]
Key facts
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Verified
Gambling tax (spelskatt) is levied under the Act on Tax on Gambling (lagen 2018:1139 om skatt på spel) on licensable gambling offered by a holder of a licence under the gambling act; gambling reserved for non-profit purposes under chapter 6 of the gambling act is exempt from the tax.
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Verified
The tax is computed for each calendar-month tax period on the licence holder's net gaming revenue ("behållning"): the difference between the total stakes it received and the total payouts it made during that period.
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Verified
Since the tax's introduction on 1 January 2019, the rate was originally 18% of net gaming revenue for each monthly tax period.
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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.
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Unverified
A later amendment to the Act on Tax on Gambling, SFS 2025:768, narrowed the exemption in section 2 of the act following Proposition 2024/25:154, excluding certain gambling referred to in chapter 2, section 5 of the gambling act from that exemption; the substance of this change was not independently confirmed beyond the consolidated statute text in this research pass.
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Unverified
A trade site states that the 18% figure is still the current gambling tax rate; this is stale, since the rate was raised to 22% from 1 July 2024.
Sources
- Regeringskansliet (rättsdatabaser), mirrored via lagen.nuPrimary source — Lag (2018:1139) om skatt på spel (konsoliderad, gällande lydelse) — https://lagen.nu/2018:1139
- Regeringen (Finansdepartementet)Primary source — Proposition 2023/24:74: Höjd spelskatt — https://data.riksdagen.se/fil/EDCD4578-0C4E-4EFE-ADDD-A602AD7FE73B