France Gambling Tax: What Bettors Need to Know (2026)

The Good News: Most Players Pay No Tax

For the majority of French gamblers, winnings are tax-free. France taxes gambling operators heavily but generally does not tax recreational players.

This makes France one of the more favorable European jurisdictions for gamblers, though not quite as clear-cut as the UK where there's zero ambiguity.

Tax-free treatment typically applies to:

• Sports betting (PMU, Betclic, Winamax, etc.)
• Online poker (casual players)
• Casino winnings
• Lottery prizes (FDJ)

However, there are exceptions and nuances worth understanding.

How the French System Works

France's approach is to tax gambling at the source, meaning operators pay significant taxes on their revenue. These taxes include:

• Prélèvements sur les paris sportifs: Tax on sports betting operators
• Prélèvements sur les jeux de cercle: Tax on poker operators
• Various levies: Funding for sports, horse racing, problem gambling programs

Because operators are heavily taxed, the government doesn't pursue individual recreational players for additional tax on winnings.

The practical result: your €1,000 win at the casino or from a winning bet is yours to keep.

When Winnings May Be Taxable

France doesn't have perfectly clear-cut rules like the UK. There are situations where gambling income could become taxable:

Professional Gambling

If gambling is your profession and primary income source, the tax authorities (Direction Générale des Finances Publiques) may consider winnings as taxable income.

This is assessed case-by-case based on:

• Whether gambling is your regular occupation
• The systematic nature of your activity
• Your declared profession
• Other income sources

Regular, Significant Poker Income

Poker sits in a gray area. The French tax authority has taken positions that substantial, regular poker winnings could constitute taxable income, particularly for high-volume tournament professionals.

Case law is not entirely settled, but several administrative guidelines suggest professional poker players may owe income tax on their earnings.

Foreign Income

French tax residents are taxed on worldwide income. If you gamble abroad in a jurisdiction that doesn't tax winnings, France may still tax you as a resident (though enforcement varies).

Lottery: Completely Tax-Free

French lottery winnings (FDJ, Euro Millions, Loto) are completely tax-free regardless of amount.

If you win €100 million in the Euro Millions, you receive €100 million. The tax is embedded in the lottery system itself through operator taxes.

This is one of the clearest areas of French gambling tax law.

Poker-Specific Considerations

France has a regulated online poker market with licensed operators (Winamax, PokerStars.fr, etc.).

Recreational poker players:

• Tournament wins are generally tax-free
• Cash game profits are generally tax-free
• No reporting requirement

Professional poker players:

• May owe income tax on sustained, regular profits
• Should consider declaring as BNC (bénéfices non commerciaux)
• The line between serious amateur and professional is blurry
• Consult a tax professional if in doubt

The challenge is that "professional" isn't precisely defined. A player who wins €200,000 once may be treated differently than one who consistently earns €50,000 annually from poker.

Sports Betting

Sports betting winnings from licensed French operators (ANJ-regulated, such as Betclic, Winamax, Unibet France) are tax-free for recreational players.

France has a restricted market where only licensed operators can offer online betting. If you bet with these operators, you won't receive any tax forms, and you're not expected to report winnings.

However:

• Using unlicensed offshore operators is illegal
• If you do use offshore books, winnings are technically still taxable
• The tax authority could theoretically pursue both the legal violation and tax evasion

Casino Gambling

Casino winnings (land-based casinos in France) are generally tax-free for players. The casino pays taxes on its operations; players don't pay on their wins.

This applies to:

• Slot machines
• Table games (blackjack, roulette, baccarat, etc.)
• Poker tournaments and cash games at casinos

French casinos may report large wins to authorities, but this is for anti-money laundering purposes, not taxation.

Social Security and Wealth Tax

While gambling winnings themselves may be tax-free, they can affect other tax situations:

ISF/IFI (Wealth Tax) Large winnings that increase your net worth could push you into wealth tax territory. France taxes net wealth above €1.3 million (primarily real estate under IFI).

Social Contributions As gambling winnings aren't considered "income," they don't trigger social security contributions (CSG, CRDS) for recreational players. Professional gamblers may face different treatment.

Record Keeping

Even though most winnings are tax-free, keeping records is advisable:

• Documentation for bank inquiries about large deposits
• Evidence in case of a tax authority question
• Personal tracking of your gambling performance

Licensed online operators can provide transaction histories. Casinos may provide records upon request for large wins.

French Residents Gambling Abroad

If you're a French resident and gamble outside France:

Within the EU: Most EU countries don't tax recreational gamblers, so there's typically no withholding. Your status depends on French rules.

In the United States: US casinos withhold 30% from non-US winners' prizes above certain thresholds. France has a tax treaty with the US that may allow recovery of some withholding. The underlying winnings would typically be tax-free in France if you're a recreational gambler.

In the UK: UK gambling is tax-free. No withholding, no French implications for recreational play.

Reporting Requirements

Recreational Gamblers:

• No requirement to report gambling winnings
• No forms or declarations needed
• Keep personal records as you see fit

Professional Gamblers:

• Should declare gambling income in the appropriate category
• May need to register as self-employed
• Quarterly or annual declarations may apply
• Social contributions may be owed

Practical Implications

The Average French Bettor: If you bet on sports, play poker occasionally, or visit casinos recreationally, you don't need to worry about taxes. Your winnings are yours.

The Serious/Professional Player: If gambling is a significant income source, the rules become less clear. The safest approach is to consult a French tax advisor who can assess your specific situation.

Anti-Money Laundering: Large wins may trigger bank questions about fund sources. This isn't taxation but compliance. Having documentation of legitimate gambling wins helps.

Common Questions

Do I report gambling on my French tax return?

Recreational players: No. Professional gamblers: Potentially yes, as income.

What about cryptocurrency gambling?

Crypto adds complexity. The gambling itself follows normal rules, but crypto transactions may have their own tax implications (capital gains on crypto). This is a specialist area.

Are promotional winnings taxed?

Free bets, bonuses, and promotional prizes aren't taxed when received. Winnings derived from them follow normal treatment.

Can I deduct gambling losses?

Recreational gamblers: No deductions possible (but no tax either). Professional gamblers: Losses may be deductible as business expenses.

What happens if I move to France with gambling winnings?

Moving to France doesn't create a tax event on existing wealth. However, future gambling as a French resident would be subject to French rules.

Key Takeaways

• Recreational gambling winnings are generally tax-free in France
• Lottery winnings are completely tax-free regardless of amount
• Professional gamblers may owe income tax on sustained earnings
• Poker exists in a gray area for high-volume players
• France taxes operators heavily instead of players
• Using unlicensed offshore operators is illegal
• No reporting required for recreational players
• Large winnings may trigger anti-money laundering inquiries (not taxation)
• When in doubt, especially for significant regular income, consult a professional

Sources:

• Direction Générale des Finances Publiques
• ANJ - Autorité Nationale des Jeux
• Taxback - International Gambling Tax Rates