Fees on slot machines
The Danish Gambling Authority charges an annual fee based on the licence holder’s gross gaming revenue (GGR) for the preceding year. The fee must be paid no later than the end of January.
For new licence holders, a fee is charged based on the budgeted GGR for the first calendar year in which the licence takes effect. This fee must be paid no later than one month after the licence has come into force, and subsequently each year before the end of January.
If the actual gross gaming revenue exceeds the basis on which the fee was paid, an amount corresponding to the difference between the paid fee and the actual fee due will be charged. If the actual gross gaming revenue for a calendar year is lower than the basis for the paid fee, an amount corresponding to the difference between the paid fee and the actual fee will be refunded.
The Danish Gambling Authority is responsible for calculating and collecting the fee.
If a licence holder completely ceases to offer games on gaming machines with cash prizes, the annual fee will not be refunded.
| GGR | 2025 | 2026 |
|---|---|---|
|
Less than DKK 100,000 |
DKK 1,800 | DKK 1,800 |
| DKK 100,000 kr. to DKK 250,000 | DKK 2,800 | DKK 2,900 |
| DKK 250,000 to DKK 500,000 | DKK 6,900 | DKK 7,200 |
| DKK 500,000 to DKK 1,000,000 | DKK 13,700 | DKK 14,3000 |
| DKK 1,000,000 to DKK 2,500,000 | DKK 32,500 | DKK 34,100 |
| DKK 2,500,000 to DKK 5,000,000 | DKK 58,900 | DKK 61,700 |
| DKK 5,000,000 to DKK 10,000,000 | DKK 116,500 | DKK 122,100 |
| DKK 10,000,000 to DKK 15,000,000. |
DKK 161,200 |
DKK 168,900 |
| DKK 15,000,000 to 20,000,000 | DKK 207,900 | DKK 217,900 |
| DKK 20,000,000 to DKK 25,000,000 | DKK 316,900 | DKK 332,200 |
| DKK 25,000,000 to DKK 35,000,000 | DKK 426,100 | DKK 446,500 |
| DKK 35,000,000 to DKK 50,000,000 | DKK 654,700 | DKK 686,100 |
| DKK 50,000,000 to DKK 75,000,000 | DKK 883,100 | DKK 925,600 |
| DKK 75,000,000 to DKK 100,000,000 | DKK 1,153,200 | DKK 1,208,700 |
| DKK 100,000,000 to DKK 125,000,000. | DKK 1,441,400 | DKK 1,510,800 |
|
DKK 125,000,000 to DKK 250,000,000 |
DKK 2,908,900 | DKK 3,048,800 |
| DKK 250,000,000 to DKK 375,000,000 | DKK 4,363,300 | DKK 4,573,100 |
| DKK 375,000,000 or more | DKK 5,713,900 | DKK 5,988,700 |