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 Taxes should be withdrawn from each payment made to players, while the rates will change as follows: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


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.


*This ePublication is provided by Radu Taracila Padurari Retevoescu SCA and is for information purposes only. It does not constitute legal advice or an offer for legal services. The distribution of this document does not create an attorney−client relationship. If you require advice on any of the matters raised in this document, please call your usual contact at Radu Taracila Padurari Retevoescu SCA at +40 31 405 7777.