Denmark Gambling Licence 2026: Fees, the Supplier Licence and What the 28% Duty Is Charged On

The short answer

An online casino or betting licence from Spillemyndigheden costs DKK 343,300 to apply for in 2026, or DKK 480,600 for both products together. After that you pay an annual fee set by your gross gaming revenue (GGR), from DKK 73,200 to DKK 6,447,500, and a 28% duty on that same revenue to the Danish Tax Agency. Licences run for up to five years.

Two things have changed that most guides still miss. Since 1 January 2025 game suppliers need a Danish licence of their own, and 65 were on the register when we read it on 6 October 2026. And on 4 September 2026 the Tax Agency published a judgment, SKM2026.433.BR, confirming that bonus and loyalty programme costs cannot be deducted from the duty base.

Our Denmark profile summarises the regime. This page is the arithmetic and the rules behind it.

What the licence costs in 2026

Spillemyndigheden publishes the fees for both 2025 and 2026. The application fee is paid by bank transfer with the application, and it is not refunded if the licence is refused.

Fee	2026	EUR at ECB rate of 2 Sep 2026
Online casino or betting licence, application	DKK 343,300	about 45,900
Combined online casino and betting, application	DKK 480,600	about 64,300
Renewal, one licence	DKK 137,300	about 18,400
Renewal, combined	DKK 171,700	about 23,000
Revenue-restricted licence (one year)	DKK 68,700	about 9,200

A combined application costs DKK 206,000 less than two separate ones (2 × 343,300 = 686,600). At renewal the saving is DKK 102,900. The renewal price applies only if you still hold the licence on the day you apply. If it has expired, you pay the first-time fee again.

The revenue-restricted licence is a separate route for small operators: taxable gaming revenue of no more than DKK 1,000,000, or turnover of no more than DKK 5,000,000 with a payout of no more than 20%. It lasts one year and carries no annual fee, and half the fee (DKK 34,400) comes back if the application is refused.

The annual fee, band by band

The annual fee is calculated on the calendar year’s taxable gaming revenue. The betting and online casino tables are the same.

GGR in the calendar year	2025	2026	Step up from the band below
Under DKK 5m	69,800	73,200	—
DKK 5m to under 10m	174,600	183,000	+109,800
DKK 10m to under 25m	314,200	329,300	+146,300
DKK 25m to under 50m	628,300	658,500	+329,200
DKK 50m to under 100m	1,117,000	1,170,700	+512,200
DKK 100m to under 200m	2,094,300	2,195,000	+1,024,300
DKK 200m to under 500m	3,490,400	3,658,300	+1,463,300
DKK 500m and above	6,151,700	6,447,500	+2,789,200

All figures in DKK. Fees are indexed each year under section 20 of the Danish Personal Income Tax Act; from 2025 to 2026 every band but the lowest rose by a factor of 1.0481.

Because the fee is a step and the duty is a straight line, the combined burden is highest just above each threshold. Fee plus duty comes to 30.44% of GGR at DKK 3m, 31.66% at exactly DKK 5m, 29.32% at DKK 49.9m and 30.34% at DKK 50m. The fee alone is 3.66% of revenue at DKK 5m and 1.46% at DKK 150m.

In the first calendar year the fee is set from the expected revenue in the budget you file with the application. From then on it is based on the previous year’s actual revenue, and Spillemyndigheden charges the difference or refunds it after the year ends. The fee for a new licence is due within a month of the licence taking effect.

One official table has a wrong number

The Danish Tax Agency’s legal guidance (Den juridiske vejledning, version 2026-2) prints the annual fee in two places. In the betting section, J.A.8.8.3, the DKK 200m to 500m band is DKK 3,658,300, the same as Spillemyndigheden’s own table. In the online casino section, J.A.11.11.3, the same band reads DKK 3,358,300.

The lower figure cannot be right. It would mean a 3.8% cut from the 2025 fee of DKK 3,490,400, in a year when every other band rose by 4.8% or more, and 3,490,400 × 1.0481 gives DKK 3,658,300. The guidance itself says Spillemyndigheden’s site carries the current rates. Budget on DKK 3,658,300.

The supplier licence: who needs one

Spilleloven § 24 a requires a supplier licence for anyone who supplies games to a holder of a Danish betting or online casino licence. Spillemyndigheden says the licences took effect on 1 January 2025. A supplier licence lasts up to five years and can only be used to supply operators licensed in Denmark.

The Tax Agency’s guidance, J.A.24.1, sets out the scope in more detail than any English page we found:

• Group companies: every legal entity counts. A parent company supplying games to its own subsidiary needs a licence. So does a group company that holds the betting platform the licensee uses.
• Betting: the licensable company is the one with the contract to run and settle bets and to have the betting platform certified. It does not matter whether the software is installed on the operator’s system or the player is sent to the supplier’s platform.
• Casino games: any company supplying the permitted casino games needs a licence, again regardless of where the game runs.
• Aggregators: a studio that distributes through an aggregator still needs a licence if it keeps any of the technical or legal responsibility, such as certifying or running the game. If it has handed all of that to the aggregator, it does not. A pure distribution aggregator does not need one; an aggregator that supplies its own games, or takes responsibility for others’, does.
• No licence needed: an operator that develops its own games and offers them under its own Danish licence, in the same legal entity. It must still register its games and RNG in Spillemyndigheden’s game portal.

The guidance lists services that, on their own, need no supplier licence: the base platform that runs player accounts, the SAFE data-reporting system, payment services, customer due diligence and anti-money-laundering procedures, responsible-gambling tools, sound and graphics, pure statistics feeds, and land-based betting hardware.

A supplier does not need a signed contract with a Danish operator before applying.

Fees and the register

Supplier licence	2026	Base amount in the Act (2010 level)
Application	DKK 67,600	DKK 49,200
Annual supervision fee	DKK 45,100	DKK 32,800

The application fee is not refunded if the licence is refused (§ 42 a).

We counted the rows in Spillemyndigheden’s supplier register on 6 October 2026. It lists 65 suppliers. By the address given: 38 in Malta, 6 in the United Kingdom, 5 in Sweden, 5 in Cyprus, 3 in Denmark, 3 in Ireland, 2 in Gibraltar, and one each in Austria, Finland and Switzerland. The count is legal entities; some groups appear more than once, such as two Playtech companies and two Stakelogic companies.

For a Malta-licensed studio, the MGA’s critical gaming supply licence does not substitute for this. Denmark licenses supply to its own licensees, whatever licence the supplier holds at home.

What the 28% duty is charged on

The Gambling Duties Act charges 28% on betting (§ 6) and on online casino (§ 11). The base is gross gaming revenue: all stakes from players less all winnings paid to them. Where the operator earns a commission, as on a betting exchange or in poker cash games, the 28% is charged on the commission instead.

Only play under the Danish licence counts. If a game pools Danish and foreign players, the duty falls on stakes from Danish players less winnings paid to Danish players.

The Tax Agency’s guidance, E.A.9.8, lists what cannot be deducted:

• free play, including free spins and free bingo
• bonuses: sign-up, reload, rake-back, points with a cash value
• advertising and sponsorship not won by a player
• fees, reseller and intermediary payments, payment solutions
• refunded deposits

When a player stakes bonus money, the stake counts as revenue, and any win from it comes off as a winning. The one exception is a rebate credited in cash at the moment of the stake, which the player can withdraw freely and cannot lose afterwards.

The 2026 ruling on bonus costs

SKM2026.433.BR is a judgment of three judges of the Copenhagen City Court, given on 12 March 2026 and published by the Tax Agency on 4 September 2026. The operator, anonymised in the published text, had deducted the cost of rebate and loyalty schemes from its casino and betting revenue and from its poker commission for January 2017 to September 2019. The Tax Agency raised its duty by DKK 7,961,546 in May 2020, the National Tax Tribunal upheld that in May 2023, and the court found for the Ministry of Taxation.

The point for an operator is plain: a bonus is a stake when it is played and a marketing cost when it is granted. Neither reduces the duty base. If your finance team models Denmark on revenue net of bonuses, the Danish bill will be higher than the model.

Registration and payment

Step	Rule
Register for duty	With the Tax Agency on form 29.063, no later than four weeks after the licence is granted and before any game is offered (§ 19)
Duty period	The calendar month (§ 21)
Return and payment	By the 15th of the following month (§ 21), normally through TastSelv
A losing month	Report DKK 0; the negative amount cannot be carried forward
Currency	Accounts in the currency of play, duty in DKK; the conversion method you choose binds you for two years
Non-EU/EEA operator	Must register through a representative in Denmark who is jointly liable for the duty (§ 20)

For comparison with Denmark’s Nordic neighbour and the other EU markets, see the Sweden profile and the licence cost comparison across jurisdictions.

Who can apply

The criteria in Spilleloven §§ 26 to 30 apply to the company, its directors and board members, and any representative. Applicants must be at least 21, not under guardianship, not in bankruptcy or restructuring, have no overdue debt to Danish public authorities, and have no conviction that suggests a near risk of misusing access to gambling. The guidance says tax and duty offences weigh particularly heavily.

An applicant established in Denmark or another EU or EEA state does not need a Danish representative. One established elsewhere must appoint a representative approved by Spillemyndigheden, who must live in Denmark or, if a company, be established there, and who must be authorised to act for the licence holder before the authorities and in court.

The application uses form 2-01 with Annexes A, B and, where needed, C. Annex A is a personal declaration for directors, board members, the representative and the beneficial owners in the group. New board members must be reported within 14 days.

What we could not verify

• The statute text itself. Retsinformation.dk, the official legal database, blocked our requests on 6 October 2026. Section numbers are given as the Tax Agency’s guidance cites them.
• How long Spillemyndigheden takes to decide an application. We found no published processing time.
• How many B2C operators hold a Danish licence. The regulator’s operator list was updated on 20 August 2026, but we could not read it in a form we could count.
• Whether SKM2026.433.BR has been appealed. The published text does not say.