Tax on winnings
Do you pay tax on casino winnings?
In most of Europe, Canada, Australia and Macao, casino winnings are not taxed in the player's hands — the operator is taxed instead. The United States is the significant exception: wins above set thresholds are withheld at 24%, and non-residents at 30%.
Do you pay tax on casino winnings — country by country
| Country | How winnings are treated |
|---|---|
| Australia | Winnings are not taxed for a recreational player.State and territory regulators (e.g. NSW Independent Casino Commission) |
| Canada | Casino winnings are not taxable for a recreational player; the Canada Revenue Agency treats them as windfalls unless gambling is your business.Provincial regulators (e.g. Alcohol and Gaming Commission of Ontario) |
| France | Players do not declare casino winnings; the operator pays the gambling levies instead.Autorité Nationale des Jeux (ANJ) |
| Germany | Winnings are not taxable income for a private player; the state-licensed casino pays the gambling tax.Gemeinsame Glücksspielbehörde der Länder (GGL) |
| Ireland | Winnings are not taxed in the player's hands.Gambling Regulatory Authority of Ireland |
| Macao SAR China | There is no tax on player winnings.Gaming Inspection and Coordination Bureau (DICJ) |
| Netherlands | A licensed Dutch casino pays the 30.5% gambling tax on its gross result, so a player does not file on winnings from one.Kansspelautoriteit |
| New Zealand | Winnings are not taxed for a recreational player.Department of Internal Affairs |
| Portugal | Players do not declare casino winnings; the operator pays the special gaming tax.Serviço de Regulação e Inspeção de Jogos (SRIJ) |
| Romania | Winnings are taxed at source on a sliding scale, withheld by the casino before it pays you.Oficiul Național pentru Jocuri de Noroc (ONJN) |
| South Africa | Casual gambling winnings are generally not taxed for a recreational player.National Gambling Board |
| Spain | Gambling winnings are declarable income. Losses may be offset against winnings within the same tax year, but not beyond them.Dirección General de Ordenación del Juego (DGOJ) |
| Switzerland | Winnings from a Swiss-licensed casino are exempt from income tax up to a statutory threshold.Eidgenössische Spielbankenkommission (ESBK) |
| United Kingdom | Gambling winnings are entirely untaxed for the player.Gambling Commission |
| United States | Casino winnings are taxable income. Casinos withhold 24% and issue a W-2G above set thresholds (from $1,200 on a slot jackpot), and non-resident visitors are generally withheld at 30% unless a tax treaty applies.State gaming boards (e.g. Nevada Gaming Control Board) |
Where you are tax resident usually decides what you owe at home, whatever the casino's country does at the cage.
Rules reviewed August 2026. Countries are listed where we have published a rule for this question; gambling law changes, so confirm with the regulator before you travel.