Fees on betting and online casino

In 2020, the application fee for betting or online casino is DKK 285,800 and DKK 400,100 for a combined licence. The fee must be paid upon submission of the application. The fee must be paid by bank transfer. You will find information about account number etc. in the application form.

You must also pay an annual fee depending on the gross gaming revenue of a calendar year. For new licences, the fee must be paid no later than a month after the licence has become effective. 

At the turn of the year, existing licence holders will receive an invoice from the Danish Gambling Authority with the charge of a prepaid fee for the calendar year and possible adjustment of the prepaid fee for the previous year. The gross gaming revenue for the previous year and the coming year is calculated by the Danish Gambling Authority and placed within the intervals below. Subsequently, we will calculate the fee you must pay. The invoice must be paid no later than a month after the date of collection.

Fees in 2019

  • The fee is DKK 55,900 if your gross gaming yield in 2019 was less than DKK 5,000,000
  • The fee is DKK 139,800 if your gross gaming yield in 2019 was DKK 5,000,000 to DKK 10,000,000
  • The fee is DKK 251,600 if your gross gaming yield in 2019 was DKK 10,000,000 to DKK 25,000,000
  • The fee is DKK 503,100 if your gross gaming yield in 2019 was DKK 25,000,000 to DKK 50,000,000
  • The fee is DKK 894,400 if your gross gaming yield in 2019 was DKK 50,000,000 to DKK 100,000,000
  • The fee is DKK 1,677,000 if your gross gaming yield in 2019 was DKK 100,000,000 to DKK 200,000,000
  • The fee is DKK 2,795,000 if your gross gaming yield in 2019 was DKK 200,000,000 to DKK 500,000,000
  • The fee is DKK 5,031,000 if your gross gaming yield in 2019 was DKK 500,000,000 or more

Fees in 2020

  • The fee is DKK 57,200 if your gross gaming yield in 2020 is less than DKK 5,000,000
  • The fee is DKK 142,900 if your gross gaming yield in 2020 is DKK 5,000,000 to DKK 10,000,000
  • The fee is DKK 257,200 if your gross gaming yield in 2020 is DKK 10,000,000 to DKK 25,000,000
  • The fee is DKK 514,400 if your gross gaming yield in 2020 is DKK 25,000,000 to DKK 50,000,000
  • The fee is DKK 914,400 if your gross gaming yield in 2020 is DKK 50,000,000 to DKK 100,000,000
  • The fee is DKK 1,714,500 if your gross gaming yield in 2020 is DKK 100,000,000 to DKK 200,000,000
  • The fee is DKK 2,857,500 if your gross gaming yield in 2020 is DKK 200,000,000 to DKK 500,000,000
  • The fee is DKK 5,143,500 if your gross gaming yield in 2020 is DKK 500,000,000 or more

If a licence expires or is returned during the year, subsequent adjustments to the annual fee in relation to the actual gross gaming revenue for the year will not be made. 

Gambling providers with an annual gross gaming revenue of less than DKK 1 million may obtain a restricted revenue licence for a maximum of one year. The fee for a restricted revenue licence is DKK 57,200. Furthermore, it is possible to apply for a one-year restricted turnover licence if the gross gaming revenue does not exceed DKK 5 million and if the payout ratio does not exceed 20 percent. In case the application is rejected, half of the fee will be refunded (DKK 28,600).

Both the application fees and the annual fees are adjusted according to section 20 in the Act on Income Tax.