Betting duty in Ireland
Betting duty is the Irish excise tax that a licensed bookmaker pays to the Revenue Commissioners at 2% of the amount of every bet it accepts from a person in the State. It is charged on the stake, whatever the result, and it falls on the operator rather than the punter. Section 67 of the Finance Act 2002 covers bets taken over the counter, section 67A covers bets taken online or by phone, and section 67B sets a separate duty for betting exchanges.
How betting duty is calculated
The calculation is simple: the duty is 2% of the stake, so a €10 bet carries €0.20 of duty for the bookmaker whether the selection wins or loses. Revenue’s guidance also brings free bets offered by bookmakers within the charge.
Bookmakers file returns quarterly, for periods ending on 31 March, 30 June, 30 September and 31 December.
Section 68A, inserted by the Finance Act 2019, lets a registered bookmaker or exchange reduce its liability by up to €50,000 in a calendar year, subject to conditions, which matters far more to a small independent shop than to a large remote operator.
Betting duty rates by type of bet
The rates below are the ones published on Revenue’s excise duty rates page, which we checked against the consolidated Finance Act 2002 text.
| Duty head | What is taxed | Rate | Legal basis |
|---|---|---|---|
| Betting duty | Over-the-counter bets | 2% of stake | s.67 FA 2002 |
| Remote betting duty | Online and phone bets | 2% of stake | s.67A FA 2002 |
| Betting intermediary duty | Exchange commission | 25% of commission | s.67B FA 2002 |
| On-course and tote | Bets at race meetings | Nil | Exempt |
Where the player meets betting duty
Legally, the player never pays betting duty and never files anything with Revenue. What a punter does meet is its cost, built into the odds and margins a bookmaker sets, although how each operator absorbs or passes on that cost is not published and varies.
Winnings themselves are not taxed.
What betting duty is confused with
The usual mix-up is between the 2% on stakes and the 25% exchange rate, which applies only to the commission an exchange charges, so €5 of commission carries €1.25 of duty. The other is with GRAI licensing: the Gambling Regulation Act 2024 moves licences to the new regulator, while Revenue still collects the duty.
