Register taxes on race betting, public lotteries and draws and sports betting

Service Description

Public lotteries and lotteries organized in Germany are subject to lottery tax.
The tax rate is 20 percent.

Public lotteries and draws permitted by the competent domestic authorities are exempt from tax if

  1. in which the total price of the tickets in a draw does not exceed the value of 1000 euros, or
  2. where the total price of the tickets in a lottery or draw for exclusively charitable, benevolent or ecclesiastical purposes does not exceed the value of EUR 40,000.

Since 2021, online poker games and virtual slot machine games have also been taxed.

The race betting tax is levied as totalisator tax, bookmaker tax or sports betting tax.

Totalisator tax arises on horse races with a domestic totalisator and bookmaker tax which arises on bets placed through a domestic bookmaker.

Bets placed on the occasion of sporting events that are not subject to totalisator tax or bookmaker tax are subject to sports betting tax.

Sports betting tax arises in the case of domestic sports betting organizers or if the bettor carries out his betting actions within the country. The same applies to virtual slot machines and online poker.

The tax rate for racing bets as well as for online poker games and virtual slot machines is 5.3 percent.

Source: Zuständigkeitsfinder Thüringen (Linie6PLus)

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