Apart from the application and licence fees the gaming operation will be subject to gaming tax (this is not related to corporate income tax and is over and above thereto). Operations licensed under the different classes are subject to different regimes of gaming tax taking into consideration the nature of the activity carried out under each class of licence.

Class 1 licence holders (casino style games, lotteries and slots) are subject to a monthly gaming tax of €7,000

Class 1 on Class 4 - Companies operating under a Class 1 licence may be based on Class 4 licensed systems and will therefore be subject to a lesser amount of monthly gaming tax of €1,200.

Class 2 licence holders (sports betting) are subject to 0.5% tax on the gross amount of the stakes accepted.

Class 3 licence holders (P2P, betting exchanges, skins, tournaments and bingo operations) are subject to a 5% tax on their net income.

Class 4 licence holders (software vendors who takes commission on wagers) are not subject to gaming tax.

Notwithstanding the above, the maximum annual gaming tax payable by any one licence holder is €466,000.

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