Austria: Finance Ministry Advances New Gambling Law with Tax Implications

On 5 August 2026, the Federal Ministry of Finance presented the next legislative step for a comprehensive overhaul of Austria’s gambling regime, embedding stricter player-protection, advertising bans, and a revised tax framework. The draft Gambling Act (Glücksspielgesetz) proposes a unified 20 % gross-gaming-revenue (GGR) tax for online slots and casino games, replacing the current differentiated land-based and online rates. It introduces a mandatory central player register, stake limits, and a 5 % turnover levy for sports betting. The bill enters parliamentary consultation in September 2026, targeting enactment by 1 January 2027.

Key Takeaways

  • Unified GGR Tax Rate: A single 20 % tax on gross gaming revenue harmonises treatment of online and land-based verticals, simplifying compliance for omnichannel operators and broadening the tax base.
  • Player Protection Levies: The 5 % sports-betting turnover levy funds addiction-prevention programmes; operators must integrate real-time affordability checks via the new central player register.
  • Implementation Timeline: Parliamentary debate starts September 2026; if passed, licence transitions and IT integration for the player register must be completed by 1 January 2027, affecting all licence holders.

Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.

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