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

Tax-Free Winnings for Irish Punters

Ireland does not tax gambling winnings for players. All your betting profits, casino winnings, and lottery prizes are yours to keep without paying a cent to Revenue.

This makes Ireland one of the most favorable countries for gamblers in Europe, alongside the UK.

Tax-free treatment applies to:

• Sports betting (Paddy Power, Bet365, William Hill, etc.)
• Horse racing winnings
• Casino games (online and land-based)
• Poker winnings
• National Lottery prizes
• Bingo

Whether you win €100 or €10 million, it's all tax-free.

How Ireland's System Works

Ireland takes the approach of taxing operators rather than players. The key mechanism is the Betting Duty.

Betting Duty: Licensed bookmakers pay a 2% duty on bets placed by customers in Ireland. This was increased from 1% in 2019 as part of government revenue measures.

How it affects punters: Some bookmakers absorb this cost entirely. Others may pass it on through slightly reduced odds or deductions from winnings. The practice varies by operator.

Unlike Germany's 5.3% stake tax which is explicitly passed to customers, Ireland's 2% is less visible but may still affect your returns indirectly.

For punters: Regardless of how operators handle the duty, your winnings are not taxed. You don't declare them, you don't pay tax on them.

The Legal Framework

Ireland's gambling legislation includes:

• Betting Act 1931 (as amended): Governs bookmaking
• Gaming and Lotteries Act 1956: Covers gaming and lotteries
• Betting (Amendment) Act 2015: Brought remote (online) betting into regulation

A comprehensive Gambling Regulation Bill has been in development for years and may modernize the framework, but the tax-free treatment for players is expected to continue.

Online Betting

Ireland has a well-regulated online betting market with many licensed operators:

• Paddy Power Betfair (Flutter)
• Bet365
• William Hill
• Ladbrokes (Entain)
• BoyleSports
• And many others

All these operators hold Irish licenses and are regulated. Winnings from any licensed operator are tax-free.

Using licensed operators ensures:

• Tax-free treatment
• Consumer protection
• Dispute resolution mechanisms
• Responsible gambling tools

Horse Racing: A National Tradition

Ireland has a deep horse racing culture, with tracks like Leopardstown, the Curragh, and Galway hosting major events.

Racing winnings are treated the same as other gambling:

• Tax-free for punters
• Whether betting at the track or online
• No reporting required

The horse racing industry receives funding through various levies on operators, but these don't affect individual bettors.

National Lottery

Irish National Lottery winnings are completely tax-free.

Whether you win €10 on a scratch card or the €20 million Lotto jackpot, you keep every cent. No withholding, no reporting, no tax.

This includes:

• Lotto
• EuroMillions
• Daily Million
• Telly Bingo
• Scratch cards

The lottery operator pays various duties and contributions, but prize winners face no tax.

Casino Gambling

Ireland has a limited casino industry compared to other countries. Land-based casinos exist in a legal gray area, operating as private members' clubs.

Tax treatment: Casino winnings are tax-free for players.

Online casinos: Many Irish punters use online casinos licensed in Malta, Gibraltar, or other jurisdictions. While the regulatory status of online casino gaming in Ireland is complex, winnings are generally not taxable for recreational players.

Poker

Poker in Ireland:

• Live tournaments available at various venues
• Online poker through licensed platforms
• No dedicated Irish poker license (players use UK/Malta sites)

Tax treatment: Recreational poker winnings are tax-free. As with other countries, professional poker players might theoretically face different treatment, but Irish tax law doesn't have clear provisions for "professional gamblers."

Professional Gamblers

Ireland doesn't have explicit tax rules for professional gamblers. The question of whether sustained gambling profits could constitute taxable income hasn't been clearly resolved.

The general position: Revenue has not historically pursued recreational gamblers for tax on winnings. There's no clear legal framework for taxing professional gambling income.

Risk factors for being considered professional:

• Gambling as sole occupation
• Consistent, substantial profits
• Business-like operation

Practical reality: Most people, even successful regular gamblers, won't face this issue. If you're genuinely making a living from gambling, consider consulting an Irish tax advisor.

Comparison: Ireland vs UK

Ireland and the UK have similar approaches:

The main difference is the UK's explicit confirmation that even professional gamblers don't pay tax, while Ireland's position is less clearly stated but effectively the same.

Non-Residents Gambling in Ireland

If you visit Ireland and gamble:

• Winnings are not taxed in Ireland
• Subject to your home country's rules

If you're from the UK, your Irish gambling winnings remain tax-free at home too.

If you're from a country that taxes gambling (like the US), you may have obligations in your home country even though Ireland doesn't tax you.

Irish Residents Gambling Abroad

Irish residents gambling outside Ireland:

In the UK: Tax-free on both sides.

In the EU: Most EU countries don't tax recreational gambling. No issues for Irish residents.

In the US: American casinos withhold 30% from non-US winners above certain thresholds. Ireland has a tax treaty with the US, and you may be able to recover some withholding by filing a US tax return.

Offshore/Unlicensed: Using unlicensed operators is inadvisable for consumer protection reasons, but winnings would still generally be tax-free under Irish principles.

Reporting Requirements

For all punters:

• No requirement to report gambling winnings to Revenue
• Winnings don't appear on your income tax return
• No forms or declarations needed

Source of funds: Banks may inquire about large deposits under anti-money laundering rules. This isn't taxation but compliance. Having betting account statements or casino documentation helps explain legitimate gambling wins.

The 2% Betting Duty in Practice

How does the 2% duty affect you in practice?

Operators who absorb it: You won't notice. Your €100 bet at 2.00 odds returns €200 if you win.

Operators who pass it on: Your €100 bet has €2 deducted as duty, so effectively €98 is wagered. Or odds may be slightly worse across the board.

Check your operator's terms and conditions. Most major bookmakers like Paddy Power and Bet365 don't explicitly deduct the duty from customer bets in Ireland.

Common Questions

Do I pay tax on betting winnings in Ireland?

No. Gambling winnings are tax-free for Irish punters.

What about the 2% betting duty?

That's paid by operators. It may indirectly affect odds but isn't charged directly to players as tax on winnings.

Do I need to declare gambling to Revenue?

No. Recreational gambling winnings aren't reportable income.

What if I win the lottery?

Completely tax-free, regardless of amount.

Can Revenue come after me if I win big?

Recreational gambling winnings are not taxable. Revenue has no claim on them.

What about cryptocurrency gambling?

The gambling winnings would be tax-free. However, crypto itself has tax implications (capital gains) that may apply when converting winnings to euros.

Key Takeaways

• All gambling winnings are tax-free for Irish punters
• The 2% betting duty is paid by operators, not players
• National Lottery prizes are completely tax-free
• No reporting to Revenue required for gambling winnings
• Ireland's approach is similar to the UK (one of the most gambler-friendly)
• Professional gamblers face unclear but likely favorable treatment
• Use licensed operators for consumer protection
• Large wins may trigger AML bank inquiries (not taxation)

Sources:

• Revenue.ie - Betting Duty
• Citizens Information - Gambling
• Irish National Lottery