Estonian Structure of Gambling Taxation

The Republic of Estonia has a licensing monopoly in the gambling industry. Public limited companies and limited liability companies satisfying stipulated criteria are allowed to apply for gambling activity licenses. The State Fees Act also includes provisions allowing the government to earn revenue from certain gambling activities. A Gambling Tax is paid by way of purchasing revenue stamps that need to be placed on gambling tables and gambling machines. Provisions for proper allocation and distribution of revenues for social causes are also present in the Gambling Tax Act.

The following questions have been addressed in this article:

What are the criteria for receiving licenses for games of chance, betting and totalisator?
What are the state fees required to be paid for the purpose of receiving a gaming activity license?
What is the scope of gambling tax in Estonia and at what rate it is taxed?
How is the revenue generated from collection of Gambling tax appropriated?


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