Special contribution to the horse racing sport reduced from 1 January 2021
On the 23rd of March 2021, the Danish Parliament agreed to reduce the special contribution to the horse racing sport from 8 percent to 6 percent of stakes on horse races held in Denmark.
The reduction happens in connection with the increase of the gambling duty and enters into force on 1 January 2021. With the reduction of the contribution, it is ensured that the total duties on horse racing in Denmark does not increase.
The special contribution is paid by gambling operators who have a licence to offer gambling on horse races in Denmark, and the contribution is calculated based on the stakes bet on horse races taking place in Denmark. The Danish Gambling Authority administers the arrangement. The special contribution was introduced in 2018 in connection with the liberalisation of betting on horse racing.
See the Law on amendments to the Gambling At on the Danish Parliament's website (only available in Danish)