Tax on Gambling Winnings in Ireland: Betting Duty and the Punter

There is no tax on gambling winnings in Ireland for the player: betting and National Lottery wins are treated as windfalls, so no income tax, capital gains tax or capital acquisitions tax is charged on them. The tax sits with the operator instead, as betting duty of 2% of turnover paid by the bookmaker to Revenue.

That arrangement has survived the new licensing system. The Gambling Regulatory Authority of Ireland (GRAI) now licenses bookmakers, but Revenue still collects the duty. This page sets out who pays what, the rates in force, and where the Gambling Regulation Act 2024 adds a separate levy that has not yet been fixed. It is general information, not tax advice for your own circumstances. 18+ applies to every bet discussed here.

Tax on gambling winnings in Ireland: the player's position

Oireachtas written answers state that winnings from betting, and from a licensed lottery including the National Lottery, are bona fide windfalls and not taxable. A EUR 500 return from an accumulator, a Galway handicap touch or a Lotto prize is yours in full; nothing is declared on it and nothing is deducted at the payout.

The point to grasp is where the tax falls. The punter is not the taxpayer. The bookmaker pays duty on the money staked with it, whether the bet wins or loses, and that cost sits inside the prices you are offered rather than appearing as a deduction from your return.

Betting duty in Ireland: the rates

Revenue publishes the excise rates. As of October 2026 they are:

What is taxed	Who pays	Rate
Bets placed over the counter with a bookmaker by persons in the State	Bookmaker	2% of stakes
Bets placed remotely (online, phone, app) with a bookmaker by persons in the State	Remote bookmaker	2% of stakes
On-course bets and tote bets	-	Nil
Commission charged by a betting exchange to persons in the State	Exchange (betting intermediary)	25% of commission

The legal basis is the Finance Act 2002, sections 67, 67A and 67B. The rates rose from 1% and 15% in Budget 2019. Exchange services are exempt from VAT, according to a ministerial answer from July 2026.

What 2% means in practice

A firm that takes EUR 1 million in bets from Irish customers in a month owes EUR 20,000 in betting duty for that month, regardless of how the races went. On an exchange the base is different: if the exchange charges EUR 100,000 in commission to Irish users, the duty is EUR 25,000. Neither sum appears on your bet slip.

Betting tax after the 2024 Act

The Gambling Regulation Act 2024 moved licensing from Revenue to the GRAI. Since 1 July 2026 online bookmakers serving Ireland need a GRAI remote betting licence; Revenue says plainly that it no longer issues the old remote bookmaker's licence. What has not moved is the tax. Revenue's own guidance and a Minister for Finance answer in July 2026 confirm betting duty continues to be paid to Revenue under the new regime. Our licensing guide covers the GRAI side in full.

The Act also sets up a Social Impact Fund, paid for by an annual contribution from commercial licensees and intended for research, education and treatment services for people harmed by gambling. As of October 2026 the regulations setting the contribution rate were still being drafted, so no amount has been fixed or collected. When it is, it will be a charge on operators, not on punters' winnings.

Tax on lottery winnings in Ireland

National Lottery prizes, from the smallest Lotto prize to a EuroMillions jackpot, are tax-free. Two practical points matter more than tax. First, prizes expire 90 days after the draw date; for scratch cards the deadline runs from the last day the card could be sold and is printed on the back. Second, prizes are claimed at a National Lottery retail agent, a post office prize claim centre or National Lottery headquarters, depending on the amount; lottery.ie sets out which route applies. Our Lotto results and guides section explains each game.

The National Lottery is not licensed by the GRAI. It is run by Premier Lotteries Ireland under the National Lottery Acts and supervised by the Regulator of the National Lottery.

What about casino winnings?

The GRAI has not issued any gaming licence, and casino licensing is not expected before early 2027. Casino sites taking Irish players hold foreign licences, typically from Malta or Great Britain. The windfall principle that covers betting and lottery prizes is the general position for gambling winnings, but we have not found a current Revenue statement dealing specifically with online casino play, so we will not stretch the point. If a large sum is involved, ask Revenue directly.

Myths worth binning

• "You have to declare a big win." Not for betting or National Lottery prizes; they are not taxable income.
• "The bookie deducts tax from winnings." The duty is the bookmaker's own liability on turnover, not a slice of your return.
• "Exchanges are untaxed." The exchange pays 25% duty on the commission it charges Irish users.

Tax-free winnings are not a reason to bet more. Keep the stake to money you can spare, use the deposit limits that licensed bookmakers must now let you set, and see our responsible gambling page if it stops being fun.