A Romanian gambling operator pays tax at two levels: sector fees under OUG 77/2009 and general taxes under the Fiscal Code (Law 227/2015). In 2020 the main sector charge was an authorization fee of 16% of income with activity minimums. Since 1 August 2025 (Law 141/2025) it is 30% of gross gaming revenue (GGR) with a €480,000 minimum for online operators and 25% with a €240,000 minimum for land-based fixed-odds betting. On the general side, gambling companies have been shut out of the micro-enterprise regime since 2023 and pay 16% profit tax. This post keeps the 2020 structure and gives the current rule for each item. For a full cost model of a license, see our Romania licensing hub.
Obligations under OUG 77/2009
Annual license fee
2020. A fixed amount per activity, from €5,000 to €120,000 a year. The first year was due by the 25th of the month after ONJN approved the file; each of the following nine years was due 10 days before the previous year expired.
2026. The Annex, rewritten by OUG 82/2023, sets much higher amounts. Examples: €300,000 for remote Class 1 (flat, replacing the earlier €15,600–312,000 turnover tiers), €200,000 for fixed-odds betting and lotto, €150,000 for casino games, slot machines and TV bingo, €65,000 for mutual betting, €25,000 for poker clubs, €20,000 for a Class 2 supplier and €15,000 for bingo halls.
Annual authorization fee
2020. Either a fixed amount (€1,500 to €180,000 a year) or 16% of estimated income subject to a minimum, declared and paid in advance. Where it was income-based, the fee was regularized monthly at 16% of actual income. Bingo halls paid €7,000 per hall plus 3% of the face value of cards printed.
2026.
| Activity | Authorization fee |
|---|---|
| Remote (online) Class 1 | 30% of GGR, minimum €480,000 |
| Fixed-odds and exchange betting (land-based) | 25% of GGR, minimum €240,000 |
| Mutual betting (land-based) | 25% of GGR, minimum €144,000 |
| TV bingo | 23% of revenue, minimum €150,000 |
| Slot machine | €6,000 per machine |
| Casino table | €70,000 Bucharest / €40,000 elsewhere |
| Bingo hall | €7,500 per hall + 5% of card face value |
Sources: OUG 82/2023 Annex, as amended by Law 141/2025. Because the online minimum applies until GGR reaches €1,600,000, smaller online operators pay an effective rate above 30%.
Special taxes
2020. €400 a year per slot machine with unlimited risk and per VLT; a monthly videolottery tax of 3% of revenue; and entry tickets of RON 50 per visitor to a casino and RON 30 per visitor to a poker club.
2026. The per-machine “vice” tax was raised to €500 by OUG 82/2023 and has since been increased again; confirm the current figure against the Annex before budgeting. The videolottery tax is 4.5% of revenue. The entry tickets remain RON 50 and RON 30. The 2% monthly tax on online participation fees (in practice, player deposits), introduced by OUG 114/2018 from January 2019, is still listed in current market summaries; it is calculated on the operator’s monthly total and paid by the 25th of the following month.
Responsible-gambling contribution
2020. €1,000 or €5,000 a year depending on the activity.
2026. Set per activity in art. 10 OUG 77/2009, as amended by OUG 82/2023: €500,000 for remote Class 1, €200,000 for fixed-odds betting and lotto, €50,000 for mutual betting, €15,000 for Class 2 (see the Class 2 (B2B) license), €4,000 per casino table, €5,000 per poker club and €500 per slot machine. The proceeds are split 85% to the state budget and 15% to ONJN.
Administrative fees (remote gambling)
€2,500 for file analysis and €8,500 for license issuance in 2020; €3,500 and €10,500 today.
Obligations under the Fiscal Code
Micro-enterprise tax
2020. Mandatory for companies with prior-year revenue below €1,000,000: 1% of revenue with at least one employee, 3% without.
2026. Not available to gambling companies. Since 1 January 2023 a Romanian legal entity carrying on gambling activities is excluded from the regime (art. 47(3)(h) Fiscal Code, added by OG 16/2022). The exclusion also catches companies that earn gambling income through an association contract with a licensed organizer. For non-gambling companies the ceiling fell to €100,000 from 2026; see our post on the micro-enterprise regime.
Profit tax
16% of taxable profit, unchanged. For casino-type activities, including income earned under an association contract, art. 18 of the Fiscal Code applies a 5% tax on that revenue where profit tax would be lower. Since OUG 82/2023 every online licensee pays Romanian profit tax, either as a Romanian company or through its Romanian permanent establishment.
Withholding on salaries and dividends
- Salary income tax: 10%.
- Dividend tax: 5% in 2020; 8% in 2023–2024; 10% in 2025; 16% for dividends distributed from 1 January 2026.
Tax on players’ winnings
2020. Per payment: 1% up to RON 66,750; RON 667.50 + 16% of the excess up to RON 445,000; RON 61,187.50 + 25% above that. Winnings up to RON 66,750 per payment from casinos, poker clubs and slot machines were not taxed.
2026. From 1 August 2025 (Law 141/2025, art. 110 Fiscal Code):
| Gross winnings per payment | Tax |
|---|---|
| Up to RON 10,000 | 4% |
| RON 10,000 – 66,750 | RON 400 + 20% of the part over RON 10,000 |
| Over RON 66,750 | RON 11,750 + 40% of the part over RON 66,750 |
The tax is final, withheld by the organizer and paid by the 25th of the following month. Worked examples from the player’s side are in our Romanian guide, 5 întrebări despre impozitarea veniturilor din pariuri online. Online, it is calculated on each withdrawal from the player account. ANAF’s September 2025 guidance states that for casinos, poker clubs, slot machines and lotteries, winnings up to RON 66,750 per payment remain untaxed.
Social contributions
Unchanged since 2020: 25% pension contribution and 10% health contribution withheld from employees, and 2.25% work-insurance contribution paid by the employer.
VAT
Gambling operations by authorized organizers are VAT-exempt without the right to deduct input VAT. For an operator this makes VAT on suppliers’ invoices a real cost, which matters when pricing B2B platform and game contracts.
Local taxes
Building, land and vehicle taxes, fees for certificates and permits, and the advertising tax. Since OUG 7/2026, land-based venues also need a local operating authorization, and the council charges an annual fee based on the venue’s floor area, payable within 30 days of issue.
What to take from the comparison
The structure of 2020 survives: a license fee, an authorization fee, special taxes and a contribution under OUG 77/2009, then general taxes on top. What changed is scale and reach. Minimums have roughly quintupled online, the micro regime is closed, and a foreign online operator can no longer sit outside Romanian profit tax. The betting-specific numbers are in our post on taxation of sports betting organizers, and the filing calendar is in the deadlines and taxes that keep your license alive. We prepare these filings as part of our tax and compliance services.
