Chapter Ia: Turnover taxes and similar miscellaneous taxes

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1609 duotricies1609 novovicies1609 tricies1609 untricies

Article 1609 tricies

French General Tax CodeIn force
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Updated 7 Nov 2023

A levy is introduced for sports betting based on the gross gaming revenue, made up of the difference between the sums wagered by players and the sums paid out or to be paid out to winners. The sums wagered by players from 1 January 2020 are defined as sums wagered from the date on which the event or events on which the game is based take place. The sums paid out or to be paid out to the winners shall consist of all winnings in cash or in kind paid out or to be paid out to the players from the date of completion of the event or events on which the game is based, including winnings resulting from sums contributed by the operator, provided that the player may request payment thereof in cash or into his payment account.

To calculate the levy, the amount of gross gaming revenue is multiplied by the ratio between, on the one hand, the amount of bets placed on the game in mainland France and the overseas departments and, on the other hand, the total amount of bets placed on the game.

This levy is payable by the legal entity responsible for operating sports betting games marketed through a physical distribution network mentioned in the I of Article 137 of Law no. 2019-486 of 22 May 2019 relating to the growth and transformation of businesses and by persons who must be subject, as online sports betting operators, to the authorisation mentioned in article 21 of law no. 2010-476 of 12 May 2010 relating to the opening up to competition and regulation of the gambling sector.

The rate of this levy is set at 6.6% of gaming revenue for sports betting marketed through a physical distribution network and at 10.6% for online sports betting.

The revenue from this levy is allocated to the sports betting sector. The proceeds of this levy are allocated to the National Sports Agency responsible for high performance sport and the development of access to sport within the limit of the ceiling set in I of Article 46 of Law no. 2011-1977 of 28 December 2011 on the 2012 finances.

The levy is payable when the event or events on which the game is based occur.

Mariela Petrova

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Mariela Petrova

Mariela Petrova

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15+ Years In Corporate Practice

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