Gaming tax & duties
Taxa de autorizare (annual authorisation tax, Romania) (Authorisation tax)
Romania's gaming tax by another name: 30% of online GGR with a EUR 480,000 annual minimum since 1 August 2025 (21% and EUR 400,000 before).
Definition
Romania taxes gambling through the annual exploitation authorisation. For remote gambling (Class 1 and Class 3) the annex to OUG 77/2009, as amended by Law 141/2025 art. LXII, sets the authorisation tax at 30% of gambling revenue, defined in art. 1^1 as stakes less prizes, and not less than EUR 480,000 a year; from 6 October 2023 to 31 July 2025 it was 21% with a EUR 400,000 minimum, and authorisations running on 1 August 2025 were recalculated for the rest of their year. The tax sits on top of the EUR 300,000 licence tax, the EUR 500,000 responsible-gambling contribution, the 2% monthly tax on deposits and the 5% promotion tax on advertising contracts; 1% of gambling taxes goes to the Romanian Olympic Committee and 0.2% to the Paralympic Committee. Players pay withholding tax on winnings at 4%, 20% and 40% by bracket.