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

Licensed Gambling: Tax-Free Winnings

Sweden operates one of Europe's more complex gambling tax systems. The critical distinction is between licensed and unlicensed gambling.

Licensed gambling (within EU/EEA): Winnings are completely tax-free for Swedish players.

Unlicensed gambling: Winnings are taxable as income.

This means where you gamble matters enormously for your tax situation.

The Swedish Licensing System

Since January 2019, Sweden has operated a licensing regime under Spelinspektionen (the Swedish Gambling Authority).

Licensed operators include:

• Unibet (Kindred Group, Swedish company)
• Bet365
• Betsson
• LeoVegas
• Mr Green
• ComeOn
• Svenska Spel (state-owned)
• ATG (horse racing)
• And many others

Identifying licensed operators:

• Look for the Spelinspektionen license logo
• Swedish .se domains common but not required
• Listed on Spelinspektionen's website

The Tax-Free Rule Explained

Under Swedish tax law (Inkomstskattelagen), gambling winnings are tax-free if both conditions are met:

1. The operator is licensed within the EU/EEA
2. The gambling is legal in the country where the operator is licensed

This includes:

• Swedish Spelinspektionen-licensed operators
• UK Gambling Commission licensed operators
• Malta Gaming Authority licensed operators
• Gibraltar licensed operators
• And other EU/EEA regulators

What's tax-free:

• Sports betting winnings
• Casino winnings (online and land-based)
• Poker winnings
• Lottery prizes
• Bingo

When Winnings Are Taxable

If you gamble with unlicensed operators (those without EU/EEA licenses), your winnings become taxable income.

Tax rate: Winnings from unlicensed gambling are taxed as "inkomst av kapital" (capital income) at 30%.

Example:

• Win 100,000 SEK from an unlicensed offshore site
• Tax owed: 30,000 SEK
• Net winnings: 70,000 SEK

Important: Losses from unlicensed gambling are NOT deductible. You pay 30% tax on gross winnings with no offset for losses.

This makes unlicensed gambling extremely unfavorable from a tax perspective, beyond the legal risks.

Svenska Spel: The State Operator

Svenska Spel is Sweden's state-owned gambling company, offering:

• Sports betting (Oddset, Stryktipset, Europatipset)
• Lottery (Lotto, Triss, Keno)
• Casino games
• Vegas (gaming machines)

All Svenska Spel winnings are tax-free since they're licensed by Spelinspektionen.

ATG: Horse Racing

ATG (AB Trav och Galopp) operates horse racing betting in Sweden:

• V75, V86, V64, V65, V5
• Daily racing
• Online and at tracks

ATG is licensed, so all winnings are tax-free.

Online Poker in Sweden

Sweden has a competitive online poker market:

• PokerStars (via Svenska Spel partnership)
• Unibet Poker
• Betsson Poker
• Various other licensed sites

Tax treatment: Winnings from licensed poker sites are tax-free. This applies to both tournaments and cash games.

Live poker: Casino Cosmopol (Stockholm, Gothenburg, Malmö, Sundsvall) offers live poker. Winnings are tax-free.

Professional Gamblers

Sweden's position on professional gambling is interesting:

The general rule: Even professional gamblers don't pay tax on winnings from licensed operators. The tax exemption applies regardless of volume or intent.

This makes Sweden similar to the UK, where the professional/recreational distinction doesn't affect tax treatment.

Business income exception: If gambling is genuinely part of a business operation (rare), different rules could theoretically apply. But for individuals gambling, even professionally, winnings remain tax-free if from licensed sources.

Casino Cosmopol

Sweden's land-based casino chain, Casino Cosmopol, operates four casinos under state ownership (Svenska Spel).

Tax treatment: All winnings are tax-free.

Locations:

• Stockholm
• Gothenburg
• Malmö
• Sundsvall

The Spelinspektionen Crackdown

Since 2019, Sweden has actively enforced its licensing regime:

• ISP blocking of unlicensed sites
• Payment blocking
• Marketing restrictions
• Penalties for unlicensed operators targeting Swedes

For players: Using unlicensed sites is not directly illegal (you won't be prosecuted), but:

• Winnings become taxable
• No consumer protection
• Payment methods may fail
• Sites could disappear with your funds

The practical advice: stick to licensed operators.

EU/EEA Licensed But Not Swedish

An important nuance: you don't need a Swedish license specifically. Any EU/EEA license qualifies for tax-free treatment.

Example:

• Bet with a UK-licensed operator (Gambling Commission): Tax-free
• Bet with a Malta-licensed operator (MGA): Tax-free
• Bet with a Curaçao-licensed operator: Taxable at 30%

Many operators have multiple licenses. Check that they hold at least one EU/EEA license.

Lottery: Svenska Spel and Others

Swedish lottery products (Svenska Spel's Lotto, Triss, Keno, etc.) are completely tax-free regardless of prize amount.

Win 100 million SEK in Triss? It's yours tax-free.

EuroMillions: Sweden doesn't participate in EuroMillions. If you buy tickets while abroad, check the licensing of where you purchased.

Reporting Requirements

Licensed gambling:

• No reporting to Skatteverket (Swedish Tax Agency)
• Winnings don't appear on your tax return
• No records required for tax purposes

Unlicensed gambling:

• Must report winnings as capital income
• Report on "Inkomstdeklaration 1"
• Keep records of all gambling transactions
• Calculate gross winnings (losses not deductible)

Most Swedish gamblers using licensed sites have no reporting obligations.

Swedes Gambling Abroad

If you're a Swedish resident gambling outside Sweden:

Within EU/EEA: Winnings remain tax-free if the operator is EU/EEA licensed (which they typically are in EU casinos).

In the US: American casinos withhold 30% from Swedish winners' prizes above thresholds. Sweden has a tax treaty with the US. You may be able to recover withholding, and the underlying winnings would be tax-free in Sweden (if from a licensed venue, which US casinos are).

In non-EU countries: Tax treatment depends on whether the specific operator has EU/EEA licensing. A casino in Singapore without EU/EEA license would create taxable winnings.

Spelpaus: Self-Exclusion

Sweden operates Spelpaus, a national self-exclusion register. When active:

• Blocked from all Swedish-licensed gambling
• Applies to online and land-based
• Cannot be circumvented at licensed sites

This doesn't affect tax treatment but is relevant to the Swedish gambling ecosystem.

Common Questions

Are sports betting winnings taxed in Sweden?

From licensed operators: No, completely tax-free. From unlicensed operators: Yes, 30% tax.

What makes an operator "licensed"?

Any license from an EU/EEA regulator (Sweden, UK, Malta, Gibraltar, etc.).

Do I report gambling on my tax return?

Licensed gambling: No reporting needed. Unlicensed gambling: Yes, must report as capital income.

Can I deduct gambling losses?

From licensed gambling: There's nothing to deduct against (winnings are tax-free). From unlicensed gambling: No, losses are NOT deductible. You pay 30% on gross winnings.

What if I'm unsure about a site's license?

Check the operator's footer for license information. Verify on Spelinspektionen's or the relevant regulator's website. When in doubt, choose a clearly licensed option.

Comparison: Licensed vs Unlicensed

The choice is clear: always use licensed operators.

Key Takeaways

• Winnings from EU/EEA-licensed gambling are completely tax-free in Sweden
• Winnings from unlicensed gambling are taxed at 30% with no loss deduction
• Spelinspektionen is Sweden's gambling regulator (since 2019)
• Svenska Spel (state) and ATG (racing) are fully licensed
• The tax exemption applies to recreational and professional gamblers alike
• No reporting required for licensed gambling winnings
• Using unlicensed sites creates significant tax disadvantages
• When in doubt, verify the operator has an EU/EEA license

Sources:

• Spelinspektionen
• Skatteverket - Gambling
• Svenska Spel