Betting Duty

Betting Duty is an Excise Duty chargeable on all bets placed by a person with a licensed bookmaker at a bookmaker’s registered premises. This charge is due irrespective of the means by which a bet is placed. 

Licensed Remote Bookmakers are liable for Betting Duty in respect of any bets entered into with persons in the State by remote means. 

Licensed Remote Betting Intermediaries are liable for Betting Intermediary Duty on commission charged by them to persons in the State. 

The rate of Betting Duty depends on the type of betting activity. The current rates of Betting Duty and Betting Intermediary Duty are available on the Revenue website. 

Betting Duty returns are filed on a quarterly basis. The return and payment must be made on, or before, the 15th day of the month following the last day of the accounting period to which the return relates. 

Further guidance on Betting Duty can be found on the Revenue website. 

The data published on this webpage details the amount of duty collected for traditional, remote and intermediary bookmakers, and the number of traders making a payment. Information on the value of bets placed, the associated rate of duty and the Betting Duty Relief for each accounting period is also provided from the Betting Duty returns. This data is given by quarter and begins in 2015. 

It should be noted that a correction to Betting Duty payments was brought to account in quarter 2 of 2024.

• Betting Duty