Gaming Licence Fees

The Gaming Licence Fees Regulations has become effective as of 1 January 2018, with a transitory period until 30 June 2018.

Class 1 - B2C Type 1 Gaming Services - Minimum* €15,000; Maximum €375,000

Compliance contribution for the Financial Year** Rate
For every euro of the first €3,000,000 1.25%
For every euro of the next €4,500,000 1.00%
For every euro of the next €5,000,000 0.85%
For every euro of the next €7,500,000 0.70%
For every euro of the next €10,000,000 0.55%
For every euro of the remainder 0.40%

Class 2 - B2C Type 2 Gaming Services - Minimum* €25,000; Maximum €600,000

Compliance contribution for the Financial Year** Rate
For every euro of the first €3,000,000 4.00%
For every euro of the first €4,500,000 3.00%
For every euro of the first €5,000,000 2.00%
For every euro of the first €7,500,000 1.00%
For every euro of the first €10,000,000 0.80%
For every euro of the first €10,000,000 0.60%
For every euro of the remainder 0.40%

Class 3 - B2C Type 3 Gaming Services - Minimum* €25,000; Maximum €500,000

Compliance contribution for the Financial Year** Rate
For every euro of the first €2,000,000 4.00%
For every euro of the first €3,000,000 3.00%
For every euro of the first €5,000,000 2.00%
For every euro of the first €5,000,000 1.00%
For every euro of the next €5,000,000 0.80%
For every euro of the next €10,000,000 0.60%
For every euro of the remainder 0.40%

Class 4 - B2B Gaming Services

  Annual Licence Fee
Where annual revenue does not exceed €5,000,000 €25,000
Where annual revenue exceeds €5,000,000 but does not exceed €10,000,000 €30,000
Where annual revenue exceeds €10,000,000 €35,000

* For new licencees, minimum is not applicable for the First Financial Year

** Compliance contribution during the first 12 months of the operations, shall not be payable for new licencees fulfilling the criteria for start-ups

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