Draft Governmental Ordinance brings new tax hike on gambling

√     Taxable thresholds on gambling revenues decreased
√     Tax rates on players’ revenues increased up to 40%

A draft Ordinance amending and supplementing Law no. 227/2015 on the Fiscal Code purports to amend the current provisions on gambling taxation bringing more severe tax rates. Its provisions will presumptively enter into force on 1 August 2022.

Most relevant amendments include:

  • Romanian legal entities that operate in the field of gambling can no longer be subject to the rules for taxing the incomes of microenterprises (ie, companies with turnover below EUR 1 million).
  • Player’s revenues continue to be subject to withholding tax regime. Taxes should be withdrawn from each payment made to players, while the rates will change as follows:

Current regime

Draft Ordinance

Revenues below RON 66,750

1%

Revenues below RON 3,000 (inclusively) 10%
Revenues between RON 66,750 – 445,000

RON 667.5 + 16% of what exceeds RON 66,750

Revenues between RON 3,000 – 10,000 (inclusively)

RON 300 + 20% of what exceeds RON 3,000

Revenues above RON 445,000

RON 61,187.5 + 25% of what exceeds RON 445,000

Revenues above RON 10,000

RON 1,700 + 40% of what exceeds RON 10,000

  • The non-taxable threshold for revenues from casino games, poker clubs, slot machines and scratch cards decreases from RON 66,750 to RON 600.

 

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