🇩🇰 Denmark · Spillemyndigheden

Denmark Online Gambling Licence — 2026

Nordic re-regulated market since 2012 — high tax, strong consumer protection, ROFUS self-exclusion mandatory.

Tier 2 — Credible domestic / EU regional

Facts on this page verified against primary sources.

Denmark re-regulated its online gambling market on 1 January 2012 with the Gambling Act (Spilleloven). Spillemyndigheden, the Danish Gambling Authority, licenses betting (§ 11) and online casino (§ 18) for up to five years, and since 1 January 2025 also licenses the game suppliers that serve Danish licensees (§ 24 a). Gambling duty is a separate matter for the Danish Tax Agency.

In 2026 an online casino or betting licence costs DKK 343,300 to apply for (DKK 480,600 combined), the annual fee runs from DKK 73,200 to DKK 6,447,500 in eight revenue bands, and the duty is 28% of gross gaming revenue, from which bonuses cannot be deducted. Every licensee checks players against ROFUS, the national self-exclusion register.

Quick facts

RegulatorSpillemyndigheden ↗
TierTier 2 — Credible domestic / EU regional
Licence typesOnline Casino Licence, Online Betting Licence, Land-based Casino Licence
Application costDKK 343,300 application fee for online casino or betting, DKK 480,600 combined (2026; ~EUR 45,900 / 64,300)
Annual costDKK 73,200 to 6,447,500 annual fee in eight GGR bands (2026)
Gaming tax28% of gross gaming revenue (stakes less winnings), or of commission for exchanges and poker; monthly, paid by the 15th (lov om afgifter af spil §§ 6, 11, 21)
Corporate tax22% standard
SubstanceNo local presence required for applicants established in Denmark or another EU/EEA state; others must appoint a Spillemyndigheden-approved representative resident or established in Denmark
TimelineNot published by Spillemyndigheden (checked 30 October 2026); licences run up to 5 years

Verified facts — fees, tax, capital, market access

Regime: Active · Last verified 30 October 2026 · Next review 28 January 2027 · 6 claims: 6 officially verified, 0 corroborated, 0 estimates. Each row opens its sources.

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Official regulator fees, by licence type

Regulator charges only. Adviser, due-diligence and third-party costs are not in this table.

Licence typeFeeAmountCadenceEvidence
Online casino licence (Spilleloven § 18)5-year term Application fee, online casino (DKK 480,600 for a combined casino and betting licence) DKK 343,300 once
Officially verified

In 2026 the application fee for a betting or an online casino licence is DKK 343,300, and DKK 480,600 for a combined licence; it is paid by bank transfer when the application is submitted. Fees are indexed each year under section 20 of the Personal Income Tax Act.

Effective from 1 January 2026 until 1 January 2027 · reviewed 30 October 2026

Annual fee by calendar-year GGR (2026)GGR DKK 0 – DKK 5,000,000 DKK 73,200 annual
Officially verified

The 2026 annual fee for betting and online casino is set by calendar-year gross gaming revenue in eight bands: under DKK 5m 73,200; 5-10m 183,000; 10-25m 329,300; 25-50m 658,500; 50-100m 1,170,700; 100-200m 2,195,000; 200-500m 3,658,300; DKK 500m and above 6,447,500. For a new licence it is due within a month of the licence taking effect.

Effective from 1 January 2026 until 1 January 2027 · reviewed 30 October 2026

Skat J.A.11.11.3 prints DKK 3,358,300 for the 200-500m band; the regulator and J.A.8.8.3 give 3,658,300 (= 3,490,400 x 1.0481).

Annual fee by calendar-year GGR (2026)GGR DKK 5,000,000 – DKK 10,000,000 DKK 183,000 annual
Officially verified

The 2026 annual fee for betting and online casino is set by calendar-year gross gaming revenue in eight bands: under DKK 5m 73,200; 5-10m 183,000; 10-25m 329,300; 25-50m 658,500; 50-100m 1,170,700; 100-200m 2,195,000; 200-500m 3,658,300; DKK 500m and above 6,447,500. For a new licence it is due within a month of the licence taking effect.

Effective from 1 January 2026 until 1 January 2027 · reviewed 30 October 2026

Skat J.A.11.11.3 prints DKK 3,358,300 for the 200-500m band; the regulator and J.A.8.8.3 give 3,658,300 (= 3,490,400 x 1.0481).

Annual fee by calendar-year GGR (2026)GGR DKK 10,000,000 – DKK 25,000,000 DKK 329,300 annual
Officially verified

The 2026 annual fee for betting and online casino is set by calendar-year gross gaming revenue in eight bands: under DKK 5m 73,200; 5-10m 183,000; 10-25m 329,300; 25-50m 658,500; 50-100m 1,170,700; 100-200m 2,195,000; 200-500m 3,658,300; DKK 500m and above 6,447,500. For a new licence it is due within a month of the licence taking effect.

Effective from 1 January 2026 until 1 January 2027 · reviewed 30 October 2026

Skat J.A.11.11.3 prints DKK 3,358,300 for the 200-500m band; the regulator and J.A.8.8.3 give 3,658,300 (= 3,490,400 x 1.0481).

Annual fee by calendar-year GGR (2026)GGR DKK 25,000,000 – DKK 50,000,000 DKK 658,500 annual
Officially verified

The 2026 annual fee for betting and online casino is set by calendar-year gross gaming revenue in eight bands: under DKK 5m 73,200; 5-10m 183,000; 10-25m 329,300; 25-50m 658,500; 50-100m 1,170,700; 100-200m 2,195,000; 200-500m 3,658,300; DKK 500m and above 6,447,500. For a new licence it is due within a month of the licence taking effect.

Effective from 1 January 2026 until 1 January 2027 · reviewed 30 October 2026

Skat J.A.11.11.3 prints DKK 3,358,300 for the 200-500m band; the regulator and J.A.8.8.3 give 3,658,300 (= 3,490,400 x 1.0481).

Annual fee by calendar-year GGR (2026)GGR DKK 50,000,000 – DKK 100,000,000 DKK 1,170,700 annual
Officially verified

The 2026 annual fee for betting and online casino is set by calendar-year gross gaming revenue in eight bands: under DKK 5m 73,200; 5-10m 183,000; 10-25m 329,300; 25-50m 658,500; 50-100m 1,170,700; 100-200m 2,195,000; 200-500m 3,658,300; DKK 500m and above 6,447,500. For a new licence it is due within a month of the licence taking effect.

Effective from 1 January 2026 until 1 January 2027 · reviewed 30 October 2026

Skat J.A.11.11.3 prints DKK 3,358,300 for the 200-500m band; the regulator and J.A.8.8.3 give 3,658,300 (= 3,490,400 x 1.0481).

Annual fee by calendar-year GGR (2026)GGR DKK 100,000,000 – DKK 200,000,000 DKK 2,195,000 annual
Officially verified

The 2026 annual fee for betting and online casino is set by calendar-year gross gaming revenue in eight bands: under DKK 5m 73,200; 5-10m 183,000; 10-25m 329,300; 25-50m 658,500; 50-100m 1,170,700; 100-200m 2,195,000; 200-500m 3,658,300; DKK 500m and above 6,447,500. For a new licence it is due within a month of the licence taking effect.

Effective from 1 January 2026 until 1 January 2027 · reviewed 30 October 2026

Skat J.A.11.11.3 prints DKK 3,358,300 for the 200-500m band; the regulator and J.A.8.8.3 give 3,658,300 (= 3,490,400 x 1.0481).

Annual fee by calendar-year GGR (2026)GGR DKK 200,000,000 – DKK 500,000,000 DKK 3,658,300 annual
Officially verified

The 2026 annual fee for betting and online casino is set by calendar-year gross gaming revenue in eight bands: under DKK 5m 73,200; 5-10m 183,000; 10-25m 329,300; 25-50m 658,500; 50-100m 1,170,700; 100-200m 2,195,000; 200-500m 3,658,300; DKK 500m and above 6,447,500. For a new licence it is due within a month of the licence taking effect.

Effective from 1 January 2026 until 1 January 2027 · reviewed 30 October 2026

Skat J.A.11.11.3 prints DKK 3,358,300 for the 200-500m band; the regulator and J.A.8.8.3 give 3,658,300 (= 3,490,400 x 1.0481).

Annual fee by calendar-year GGR (2026)GGR DKK 500,000,000 + DKK 6,447,500 annual
Officially verified

The 2026 annual fee for betting and online casino is set by calendar-year gross gaming revenue in eight bands: under DKK 5m 73,200; 5-10m 183,000; 10-25m 329,300; 25-50m 658,500; 50-100m 1,170,700; 100-200m 2,195,000; 200-500m 3,658,300; DKK 500m and above 6,447,500. For a new licence it is due within a month of the licence taking effect.

Effective from 1 January 2026 until 1 January 2027 · reviewed 30 October 2026

Skat J.A.11.11.3 prints DKK 3,358,300 for the 200-500m band; the regulator and J.A.8.8.3 give 3,658,300 (= 3,490,400 x 1.0481).

Renewal application fee, payable only while the licence is in force (DKK 171,700 combined) DKK 137,300 once per 5-year term
Officially verified

Renewing a licence costs DKK 137,300 in 2026, or DKK 171,700 for a combined betting and online casino licence, paid no later than when the renewal application is submitted.

Effective from 1 January 2026 until 1 January 2027 · reviewed 30 October 2026

Betting licence (Spilleloven § 11)5-year term Application fee, betting (DKK 480,600 for a combined casino and betting licence) DKK 343,300 once
Officially verified

In 2026 the application fee for a betting or an online casino licence is DKK 343,300, and DKK 480,600 for a combined licence; it is paid by bank transfer when the application is submitted. Fees are indexed each year under section 20 of the Personal Income Tax Act.

Effective from 1 January 2026 until 1 January 2027 · reviewed 30 October 2026

Annual fee by calendar-year GGR (2026)GGR DKK 0 – DKK 5,000,000 DKK 73,200 annual
Officially verified

The 2026 annual fee for betting and online casino is set by calendar-year gross gaming revenue in eight bands: under DKK 5m 73,200; 5-10m 183,000; 10-25m 329,300; 25-50m 658,500; 50-100m 1,170,700; 100-200m 2,195,000; 200-500m 3,658,300; DKK 500m and above 6,447,500. For a new licence it is due within a month of the licence taking effect.

Effective from 1 January 2026 until 1 January 2027 · reviewed 30 October 2026

Skat J.A.11.11.3 prints DKK 3,358,300 for the 200-500m band; the regulator and J.A.8.8.3 give 3,658,300 (= 3,490,400 x 1.0481).

Annual fee by calendar-year GGR (2026)GGR DKK 5,000,000 – DKK 10,000,000 DKK 183,000 annual
Officially verified

The 2026 annual fee for betting and online casino is set by calendar-year gross gaming revenue in eight bands: under DKK 5m 73,200; 5-10m 183,000; 10-25m 329,300; 25-50m 658,500; 50-100m 1,170,700; 100-200m 2,195,000; 200-500m 3,658,300; DKK 500m and above 6,447,500. For a new licence it is due within a month of the licence taking effect.

Effective from 1 January 2026 until 1 January 2027 · reviewed 30 October 2026

Skat J.A.11.11.3 prints DKK 3,358,300 for the 200-500m band; the regulator and J.A.8.8.3 give 3,658,300 (= 3,490,400 x 1.0481).

Annual fee by calendar-year GGR (2026)GGR DKK 10,000,000 – DKK 25,000,000 DKK 329,300 annual
Officially verified

The 2026 annual fee for betting and online casino is set by calendar-year gross gaming revenue in eight bands: under DKK 5m 73,200; 5-10m 183,000; 10-25m 329,300; 25-50m 658,500; 50-100m 1,170,700; 100-200m 2,195,000; 200-500m 3,658,300; DKK 500m and above 6,447,500. For a new licence it is due within a month of the licence taking effect.

Effective from 1 January 2026 until 1 January 2027 · reviewed 30 October 2026

Skat J.A.11.11.3 prints DKK 3,358,300 for the 200-500m band; the regulator and J.A.8.8.3 give 3,658,300 (= 3,490,400 x 1.0481).

Annual fee by calendar-year GGR (2026)GGR DKK 25,000,000 – DKK 50,000,000 DKK 658,500 annual
Officially verified

The 2026 annual fee for betting and online casino is set by calendar-year gross gaming revenue in eight bands: under DKK 5m 73,200; 5-10m 183,000; 10-25m 329,300; 25-50m 658,500; 50-100m 1,170,700; 100-200m 2,195,000; 200-500m 3,658,300; DKK 500m and above 6,447,500. For a new licence it is due within a month of the licence taking effect.

Effective from 1 January 2026 until 1 January 2027 · reviewed 30 October 2026

Skat J.A.11.11.3 prints DKK 3,358,300 for the 200-500m band; the regulator and J.A.8.8.3 give 3,658,300 (= 3,490,400 x 1.0481).

Annual fee by calendar-year GGR (2026)GGR DKK 50,000,000 – DKK 100,000,000 DKK 1,170,700 annual
Officially verified

The 2026 annual fee for betting and online casino is set by calendar-year gross gaming revenue in eight bands: under DKK 5m 73,200; 5-10m 183,000; 10-25m 329,300; 25-50m 658,500; 50-100m 1,170,700; 100-200m 2,195,000; 200-500m 3,658,300; DKK 500m and above 6,447,500. For a new licence it is due within a month of the licence taking effect.

Effective from 1 January 2026 until 1 January 2027 · reviewed 30 October 2026

Skat J.A.11.11.3 prints DKK 3,358,300 for the 200-500m band; the regulator and J.A.8.8.3 give 3,658,300 (= 3,490,400 x 1.0481).

Annual fee by calendar-year GGR (2026)GGR DKK 100,000,000 – DKK 200,000,000 DKK 2,195,000 annual
Officially verified

The 2026 annual fee for betting and online casino is set by calendar-year gross gaming revenue in eight bands: under DKK 5m 73,200; 5-10m 183,000; 10-25m 329,300; 25-50m 658,500; 50-100m 1,170,700; 100-200m 2,195,000; 200-500m 3,658,300; DKK 500m and above 6,447,500. For a new licence it is due within a month of the licence taking effect.

Effective from 1 January 2026 until 1 January 2027 · reviewed 30 October 2026

Skat J.A.11.11.3 prints DKK 3,358,300 for the 200-500m band; the regulator and J.A.8.8.3 give 3,658,300 (= 3,490,400 x 1.0481).

Annual fee by calendar-year GGR (2026)GGR DKK 200,000,000 – DKK 500,000,000 DKK 3,658,300 annual
Officially verified

The 2026 annual fee for betting and online casino is set by calendar-year gross gaming revenue in eight bands: under DKK 5m 73,200; 5-10m 183,000; 10-25m 329,300; 25-50m 658,500; 50-100m 1,170,700; 100-200m 2,195,000; 200-500m 3,658,300; DKK 500m and above 6,447,500. For a new licence it is due within a month of the licence taking effect.

Effective from 1 January 2026 until 1 January 2027 · reviewed 30 October 2026

Skat J.A.11.11.3 prints DKK 3,358,300 for the 200-500m band; the regulator and J.A.8.8.3 give 3,658,300 (= 3,490,400 x 1.0481).

Annual fee by calendar-year GGR (2026)GGR DKK 500,000,000 + DKK 6,447,500 annual
Officially verified

The 2026 annual fee for betting and online casino is set by calendar-year gross gaming revenue in eight bands: under DKK 5m 73,200; 5-10m 183,000; 10-25m 329,300; 25-50m 658,500; 50-100m 1,170,700; 100-200m 2,195,000; 200-500m 3,658,300; DKK 500m and above 6,447,500. For a new licence it is due within a month of the licence taking effect.

Effective from 1 January 2026 until 1 January 2027 · reviewed 30 October 2026

Skat J.A.11.11.3 prints DKK 3,358,300 for the 200-500m band; the regulator and J.A.8.8.3 give 3,658,300 (= 3,490,400 x 1.0481).

Gambling supplier licence (Spilleloven § 24 a)5-year term Application fee, gambling supplier licence DKK 67,600 once
Officially verified

A gambling supplier licence costs DKK 67,600 to apply for and DKK 45,100 a year in 2026.

Effective from 1 January 2026 until 1 January 2027 · reviewed 30 October 2026

Annual fee, gambling supplier licence DKK 45,100 annual
Officially verified

A gambling supplier licence costs DKK 67,600 to apply for and DKK 45,100 a year in 2026.

Effective from 1 January 2026 until 1 January 2027 · reviewed 30 October 2026

Taxes and levies

ChargeBaseRatePaidEvidence
gaming dutySkattestyrelsen (Danish Tax Agency): lov om afgifter af spil § 6 (betting) and § 11 (online casino), 28% of gross gaming revenue (stakes less winnings) or of commission; declared and paid by the 15th of the following month (§ 21) GGR 28% of GGR monthly
Officially verified

Betting (lov om afgifter af spil § 6) and online casino (§ 11) pay a duty of 28% of gross gaming revenue, stakes less winnings, or of the commission where the operator earns commission; bonuses and free play are not deductible (SKM2026.433.BR). The duty is declared monthly and paid by the 15th of the following month.

Effective from 1 January 2012

Locked or required capital — not a fee

No capital, guarantee or bond requirement is recorded in the registry for this jurisdiction.

Capital that must be held is shown here so it is never mixed into fee totals; the cost calculator treats it as locked capital.

Market access — where this licence does and does not reach

Holding this licence does not create a right to take players in every country. Check the rules of the player's country. Rows without an evidence-backed rule say "Needs legal review" rather than assuming access.

Player marketStatusBasisEvidence
Great Britain Local licence required Gambling (Licensing and Advertising) Act 2014: point-of-consumption licensing by the UKGC.
Officially verified

A Danish licence gives no access to Great Britain: under the Gambling (Licensing and Advertising) Act 2014 any operator transacting with British customers needs a Gambling Commission licence.

United StatesNeeds legal reviewNo evidence-backed rule in the registry for Online casino licence (Spilleloven § 18) and United States.—
CanadaNeeds legal reviewNo evidence-backed rule in the registry for Online casino licence (Spilleloven § 18) and Canada.—
BrazilNeeds legal reviewNo evidence-backed rule in the registry for Online casino licence (Spilleloven § 18) and Brazil.—
EU / EEANeeds legal reviewNo evidence-backed rule in the registry for Online casino licence (Spilleloven § 18) and EU / EEA.—
Latin AmericaNeeds legal reviewNo evidence-backed rule in the registry for Online casino licence (Spilleloven § 18) and Latin America.—
AsiaNeeds legal reviewNo evidence-backed rule in the registry for Online casino licence (Spilleloven § 18) and Asia.—
AfricaNeeds legal reviewNo evidence-backed rule in the registry for Online casino licence (Spilleloven § 18) and Africa.—

Process and timeline

  1. applicationApplication with the fee

    Form 2-01 with Annexes A and B (and C for a representative), the budget template, and the DKK 343,300 fee (DKK 480,600 combined) paid with the application. Spillemyndigheden publishes no processing time.

    Officially verified

    In 2026 the application fee for a betting or an online casino licence is DKK 343,300, and DKK 480,600 for a combined licence; it is paid by bank transfer when the application is submitted. Fees are indexed each year under section 20 of the Personal Income Tax Act.

  2. go liveRegister for gambling duty

    Register with the Danish Tax Agency within four weeks of grant and before any game is offered (lov om afgifter af spil § 19).

    Officially verified

    Betting (lov om afgifter af spil § 6) and online casino (§ 11) pay a duty of 28% of gross gaming revenue, stakes less winnings, or of the commission where the operator earns commission; bonuses and free play are not deductible (SKM2026.433.BR). The duty is declared monthly and paid by the 15th of the following month.

  3. ongoingAnnual fee by revenue band

    First fee due within a month of the licence taking effect, set from the application budget; trued up against actual calendar-year GGR afterwards.

    Officially verified

    The 2026 annual fee for betting and online casino is set by calendar-year gross gaming revenue in eight bands: under DKK 5m 73,200; 5-10m 183,000; 10-25m 329,300; 25-50m 658,500; 50-100m 1,170,700; 100-200m 2,195,000; 200-500m 3,658,300; DKK 500m and above 6,447,500. For a new licence it is due within a month of the licence taking effect.

    Skat J.A.11.11.3 prints DKK 3,358,300 for the 200-500m band; the regulator and J.A.8.8.3 give 3,658,300 (= 3,490,400 x 1.0481).

Sources and change log

Primary sources (statute, regulator, ministry, tax authority) are listed first. Superseded figures are kept, not deleted.

Spot an error? Submit a correction — every change is versioned with its source and effective date.

Pros

  • Established and stable regulatory regime since 2012
  • EU compliant
  • Mature ecosystem

Cons

  • High 28% gambling tax
  • Bonuses cannot be deducted from the duty base (SKM2026.433.BR)
  • ROFUS self-exclusion integration mandatory
  • Separate supplier licence required for game suppliers since 1 January 2025

Best for

  • Nordic-focused operators
  • Operators with Danish customer base

Spillemyndigheden licence framework

Two principal online licences: Online Casino (covering all casino-style games including poker and table games) and Online Betting (sports betting, exchange betting), each for up to five years. Land-based casino licences are separate. A combined application costs DKK 480,600 in 2026 against DKK 343,300 for one licence, so most operators apply for both together. Renewal costs DKK 137,300 (DKK 171,700 combined) only while the current licence is in force. The annual fee is set on calendar-year GGR in eight bands from DKK 73,200 to DKK 6,447,500; the first year is set from the applicant's own budget and trued up.

ROFUS central self-exclusion

ROFUS (Register Over Frivilligt Udelukkede Spillere) is the Danish national self-exclusion register, run by Spillemyndigheden. A player can take a 24-hour pause, exclude for 1, 3 or 6 months, or exclude permanently, and the exclusion covers online gambling, land-based casinos and retail betting in Denmark. Every licensed operator must check its players against it.

Application process

  1. Pre-engagement and corporate-structure scoping
  2. Danish representative appointment (only if not established in Denmark or another EU/EEA state)
  3. Application file (form 2-01 with Annexes A, B and, where needed, C), budget, AML, ROFUS integration
  4. Spillemyndigheden review (no published processing time)
  5. Technical certification and ROFUS integration test
  6. Licence grant

Operational realities

Capital requirements

No minimum capital is published. The application includes a budget on Spillemyndigheden's template, and the regulator can issue a licence for less than five years if it doubts the applicant's financial or professional soundness.

Player protection

Mandatory ROFUS checks (24-hour pause, 1, 3 or 6-month or permanent exclusion). Bonuses and free play are not deductible from the duty base (SKM2026.433.BR). Other player-protection rules sit in Spillemyndigheden's executive orders and are not summarised here.

Banking & payment processing

Duty is declared and paid in DKK to the Danish Tax Agency by the 15th of the following month; accounts may be kept in the currency of play. A non-EU/EEA licensee registers through a Danish representative who is jointly liable for the duty.

B2B vs B2C licensing

Separate supplier licence since 1 January 2025 (Spilleloven § 24 a): every legal entity that supplies casino games or runs the betting platform for a Danish licensee needs one, including within its own group. Up to five years; DKK 67,600 to apply and DKK 45,100 a year (2026). 65 suppliers on the register on 6 October 2026.

How it compares

Versus Sweden: similar Nordic regulatory profile but Denmark has higher gaming tax (28% vs Sweden 22%) and longer-established regime.

Frequently asked questions

What is ROFUS?

Denmark's national self-exclusion register. Players can pause for 24 hours, exclude for 1, 3 or 6 months, or exclude permanently, and every Danish licensee must check its players against it.

What is Danish gambling tax?

28% of gross gaming revenue (stakes less winnings) for online casino and betting, or of commission for exchanges and poker; declared monthly by the 15th. Bonuses and free play cannot be deducted. Plus 22% corporation tax on profits.

Named experts covering Denmark

Real, publicly-verifiable practitioners whose work informs our coverage of this jurisdiction.

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