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Sovereign state
Europe
ISO DK
Review due

Denmark: gambling regulation and licensing

Kingdom of Denmark

  • Online casinoRegulated
  • Online sports bettingRegulated
  • Online pokerRegulated
Regulator
Danish Gambling Authority
Headline tax
28% GGR
Licence required
Yes
Last verified
30 Aug 2026

Summary

Denmark liberalised early and has spent the years since demonstrating what a small, well-run licensed market looks like. The Danish Gambling Act, Lov om spil, opened the market in 2012, making Denmark one of the first European countries to move from monopoly to licensed competition for online casino and betting. The Danish Gambling Authority, Spillemyndigheden, sits under the Ministry of Taxation and licenses operators, while certain lottery products remain a Danske Spil monopoly. That hybrid is the design worth noting. Denmark did not liberalise everything; it opened the verticals where competition improves the offer and kept the lottery where a monopoly funds public purposes. Several countries that later reformed have copied the split rather than the wholesale approach. Licensed online casino and betting carry a 28% duty on gross gaming revenue, collected monthly by the Danish Tax Agency. That is high by European standards and has not prevented the market from sustaining a competitive field, which is the point Danish officials tend to make when the rate is challenged. Denmark also reports channelisation figures more openly than most, and its numbers are among the highest in Europe. For a regulator arguing that strict rules and a healthy licensed market can coexist, Denmark is the most useful evidence available. One caution when reading the market figures: Spillemyndigheden reports in five categories, and its Betting category combines online and land-based play. Only the Online casino series is unambiguously online, so a headline that adds Betting to Online casino overstates the online market.

Common pitfalls

Spillemyndigheden reports gambling in five categories: Betting, Online casino, Gaming machines, Land-based casino and Bingo. The Betting category combines online and land-based betting, so it cannot be read as an online betting figure, and a headline "Danish online GGR" that adds Betting to Online casino overstates the online market. Only the Online casino series is unambiguously online, which is why it is the figure recorded here.

Key facts

Regulator
Danish Gambling Authority (DGA)
Regulator type
Dedicated regulator
Headline tax
28% GGR
Licence required
Yes
Minimum age
18+
Tax base
A gambling duty of 28% of gross gaming revenue (stakes less winnings) applies to online casino and to betting, reported and paid monthly to the Danish Tax Agency. Confirm current rates against the Act on Taxes on Gambling (Lov om afgifter af spil).
Capital
Copenhagen
Currency
DKK
Official languages
Danish

Licensing

Licence required
Yes
Application window
Not yet verified
Local establishment required
Not yet verified
Local server required
Not yet verified

Licence types

  • Online casino licence

    Scope
    Online casino, including online poker.
    Term
    up to 5 years

  • Online betting licence

    Scope
    Online and land-based betting.
    Term
    up to 5 years

  • Revenue-restricted licence

    Scope
    Lower-turnover operators, limited to one year.
    Term
    1 year

Taxation

Headline GGR tax
28% GGR
Effective date
Not yet verified
Tax base
A gambling duty of 28% of gross gaming revenue (stakes less winnings) applies to online casino and to betting, reported and paid monthly to the Danish Tax Agency. Confirm current rates against the Act on Taxes on Gambling (Lov om afgifter af spil).

Compliance

Minimum age
18+
National self-exclusion
Not yet verified
KYC requirements
Not yet verified
Stake limits
Not yet verified

Advertising

Advertising permitted
Yes
Affiliate rules
Affiliates are not separately licensed. Only operators holding a Danish licence may be marketed, and the licensee remains responsible for marketing carried out on its behalf, including the ROFUS suppression duty.
Sponsorship rules
Sponsorship is marketing and carries the same content obligations, including the balanced presentation of winning chances and the prohibition on targeting under-18s. The reported reform would restrict sports advertising around live broadcasts, which would reach sponsorship activations in that window.
Celebrity and influencer rules
Marketing must not target under-18s in its form or its choice of media, which constrains the use of personalities and channels with a young following. The reported reform would additionally bar people under 25 from appearing in gambling advertising.
Social media rules
Online and social media marketing is within the same regime, including the prohibition on media choices that reach under-18s and the requirement to suppress marketing to ROFUS-registered players.
Bonus advertising rules
Sales promotion is separately regulated and carries a duty of disclosure. Spillemyndigheden publishes a guide on sales promotion supplementing the legislation, requiring that the material terms of an offer are stated clearly rather than buried.
Penalties for breach
Spillemyndigheden supervises marketing and can order unlawful marketing stopped, with fines available and action against the licence for serious or repeated breaches.

Restrictions

  • Marketing is governed by the Danish Gambling Act and its executive orders, supervised by Spillemyndigheden.
  • Marketing must present the chance of winning in a correct and balanced manner, and must not create an impression that the chance of winning is greater than it actually is.
  • Marketing must present gambling as a form of entertainment.
  • Marketing must not target children or young people under 18, whether through its form of communication or its choice of media.
  • Marketing must not suggest that gambling has contributed to personal success, nor that it resolves financial problems or confers social acceptance.
  • Operators must consult ROFUS, the national register of self-excluded players, and take measures to avoid sending marketing material to players excluded temporarily or permanently.
  • A political agreement to tighten the regime further has been reported, covering a ban on advertising during live sports broadcasts and on free-to-play welcome bonuses, with effect signalled for 2027. It is not yet in force.

Market data

Figures on this record are drawn from official regulator data.

Online GGR
Not yet verified
Reporting year
2025
Year-on-year growth
17.9%

GGR by vertical

  • Online casino: kr4,158,993,979 as of 31 Dec 2025

Outlook

Denmark is a mature, high-channelisation market. The themes to watch are responsible-gambling tightening, the national self-exclusion scheme (ROFUS), marketing rules, and enforcement against unlicensed operators, rather than any structural change to the licensing model.

Frequently asked questions

Who regulates online gambling in Denmark?
The Danish Gambling Authority (Spillemyndigheden), under the Ministry of Taxation, using the Danish Gambling Act (Lov om spil).
What is the gambling tax rate in Denmark?
Online casino and betting are taxed at 28% of gross gaming revenue, paid monthly to the Danish Tax Agency.

iGT coverage of Denmark

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Denmark Reopens Land-Based Casino Licensing Window as Retail GGR Falls 5.6%
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Denmark Reopens Land-Based Casino Licensing Window as Retail GGR Falls 5.6%

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Sources

  1. Danish Gambling Authority (Spillemyndigheden)

    Spillemyndigheden

    Tier 1Accessed 30 Aug 2026
  2. Gambling duties (Excise duties on goods)

    Business in Denmark (Virk, Danish Business Authority)

    Tier 1Accessed 4 Aug 2026
  3. Gambling Laws and Regulations 2026 - Denmark

    ICLG (International Comparative Legal Guides)

    Tier 3Accessed 4 Aug 2026
  4. Legislation

    Spillemyndigheden (Danish Gambling Authority)

    Tier 1Accessed 30 Aug 2026
  5. Guides, including the guide on sales promotion

    Spillemyndigheden (Danish Gambling Authority)

    Tier 1Accessed 30 Aug 2026
  6. Monthly statistics for the Danish gambling market (data file)

    Spillemyndigheden (Danish Gambling Authority)

    Tier 1Accessed 30 Aug 2026

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This page is industry reference information and not legal advice.

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