Tax on Gambling Games and Other Tax Obligations in 2017

15. 3. 2017

On 1 January, 2017, an act introducing a tax on gambling games (no. 187/2016 Coll.) replacing levies on lotteries and similar games became effective.

The Act is directly and closely connected to a new amendment addressing organizing gambling games, and, among other goals, it aims at proper taxation of all forms of gambling. Newly, a self-assessment of the tax has been introduced, the taxation period has been altered from annual to a quarterly one, advance tax payments are abandoned and, partly, the principles of realisation of budgetary intentions.

The matter of the tax on gambling games includes both internet games and games organised in other ways. Mainly, gambling games which require basic permit in accordance with the Act on gambling games (such as lotteries, fixed-odds betting, bingo, technical and live games) or games that ought to be registered by the Act (i.e. tombola with the principal sum exceeding CZK 100,000 and small scale tournaments).

As a result of the above changes, the importance of separating of the tax administration and payment records on gambling games from the tax administration and payment records on lotteries and other similar games.

Taking the different budgetary intentions (i.e. two different reallocations of the taxes) into account, each part of the tax is to be paid to a unique bank account of the tax administrator. For this reason, bank accounts for tax payment and collection with the following codes are going to be opened starting on 1 April:

  • 2815 Tax on Gambling Games except for Technical Games
  • 2823 Tax on Technical Games
  • 14701

The obligation to pay the tax on gambling games arises on 25 April, 2017, which is the deadline for the submission of the Gambling Games Return for the first quarter.

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