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Gambling Duties: Gaming Duty Rates

We often see an increase in gambling duties in the United Kingdom annual Budget. This guide lists the current gaming duty bands and gambling duty rates.

BETTING DUTY: The different gambling duty rates are an automatic inclusion in the cost of:

Bingo
Casino games (e.g. Poker and Blackjack)
Betting at bookmaker shops
Lottery tickets (e.g. The National Lottery)
Pool Betting (e.g. the football pools)
Slot machines (e.g. fruit or quiz machine)
Online gambling or telephone gambling

UK Gambling Tax Rates

Note: Different types of betting and gambling determine the rate and type of duty levied.

Bingo: Bingo duty rate is 10%
Casino Games: Gaming duty rates range between 15% and 50% (determined by the amount of money made by the casino)
Financial Spread Betting: The general betting duty rate is 3%
Fruit or Quiz Machines: The Machine Games Duty (MGD) is 5% (with a prize up to £10 costing up to 20 pence to play)
- All Other Fruit or Quiz Machines: The Machine Games Duty rates will be 20%
National Lottery Tickets: Lottery duty is 12%
Online or Telephone Gambling: The remote gambling duty is 15%
Other Types of Spread Betting: The general betting duty rate is 10%
Pool Betting: Football pool betting duty rates are 15%
Standard Betting at Bookmakers: The general betting duty rate is 15%

Note: You can register for gambling tax with HMRC if you offer General Betting Duty (GBD), Pool Betting Duty (PBD), or Remote Gaming Duty (RGD).

Gambling Duty Rates in the United Kingdom
Last Updated 2018