Gaming Duty
Definition
The tax levied on gambling activity. Structure varies dramatically by jurisdiction, from GGR-based to turnover-based to player-loss-based.
Why it matters
Related terms
- Betting LevyRegulatory
A statutory contribution paid by bookmakers, most notably the UK Horserace Betting Levy, used to fund the relevant sport.
- POC Tax (Point of Consumption Tax)Regulatory
A tax levied based on where the player is located rather than where the operator is licensed. The dominant tax structure in mature regulated markets.
- Holding CompanyCommercial
The parent corporate entity above operating subsidiaries holding gambling licenses. Used to structure tax, liability, and regulatory exposure.
- Adjusted EBITDACommercial
A non-statutory profitability measure widely used in operator and supplier earnings, excluding items such as M&A costs, restructuring, share-based payments, and exited markets.
- GGR (Gross Gaming Revenue)Commercial
Total player stakes minus player winnings. The headline revenue figure for operators and the basis for many regulatory frameworks and taxes.