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