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France Gambling & Gaming Tax Guide

French gambling and gaming taxation. The guide covers: the general principle — gambling winnings in France are NOT taxable (the "gains de jeux ne sont pas imposables") for the casual gamblers (the "joueurs occasionnels"); the French tax law (the "Code Général des Impôts" — Article 12) provides that the gambling winnings are not considered as the taxable income (the "revenu imposable") for the income tax purposes; the principle applies to: (a) the lottery winnings (the "gains de loterie" — the FDJ, the "Française des Jeux"), (b) the sports betting winnings (the "gains des paris sportifs" — the FDJ and the PMU), (c) the horse racing winnings (the "gains des paris hippiques" — the PMU), (d) the casino winnings (the "gains de casino" — the "gains aux jeux de cercle" and the "gains aux machines à sous"), (e) the poker tournament winnings (the "gains de tournois de poker") for the non-professional players; the exception — the professional gamblers (the "joueurs professionnels") — the professional gamblers (the "personnes qui se livrent aux jeux de hasard à titre professionnel") are subject to the income tax on the gambling income (the "bénéfices des jeux de hasard") as the non-commercial profits (the "BNC — Bénéfices Non Commerciaux"); the professional gambler is defined as: (a) the person who gambles as the main activity (the "activité principale"), (b) the person who derives the regular and substantial income from the gambling (the "revenus réguliers et substantiels"), (c) the person who uses the professional methods and the strategies (the "méthodes professionnelles"); the professional gambler must register with the tax authorities (the "déclaration d'activité") and file the annual BNC tax return (the "déclaration 2035" or the "formulaire 2042 C PRO"); the taxation of the online gambling operators (the "opérateurs de jeux en ligne") — the online gambling operators licensed by the ANJ (the "Autorité Nationale des Jeux" — formerly the ARJEL) are subject to: (a) the corporate tax (IS) at 25% (or 15% for the SMEs), (b) the gambling levy (the "prélèvement sur les jeux et les paris") at the rate of: (i) the sports betting: 10.8% of the stakes minus the winnings (the "mise moins les gains"), (ii) the horse racing betting: 15.5% of the stakes minus the winnings, (iii) the poker: 2% of the stakes (the "mise") plus the additional levy at 1.8% on the gross gaming revenue (the "produit brut des jeux"), (c) the VAT at 20% on the commission income (the "commission de gestion" or the "frais de gestion"), (d) the territorial economic contribution (the "CET"); the casino tax (the "prélèvement sur les jeux de casino") — the French casinos (the "casinos") are subject to the progressive levy on the gross gaming revenue (the "produit brut des jeux" — the "PBJ"); the rates range from 5% to 83% depending on the type of the game (the "catégorie de jeu") and the gross revenue (the "tranche de PBJ"); the slot machines (the "machines à sous") are subject to the levy at the rate of 5% to 25% (the progressive rate based on the annual gross revenue); the table games (the "jeux de table") are subject to the levy at the rate of 5% to 83% (the progressive rate based on the annual gross revenue); the casino is also subject to the corporate tax (IS) and the VAT; the lottery tax (the "prélèvement sur les jeux de loterie") — the FDJ (the "Française des Jeux") is subject to the specific levy at the rate of 27% of the stakes (the "mise") (the "prélèvement sur les jeux de loterie"); the PMU (the "Pari Mutuel Urbain") is subject to the levy at the rate of 32.5% of the stakes (the "prélèvement sur les paris hippiques"); the winnings tax for the non-residents — the non-resident gamblers who win the French lottery or the French casino are not subject to the French tax on the winnings (the "exonération des gains pour les non-résidents"); the winnings are paid in full without the withholding tax (the "aucune retenue à la source"); the non-resident must declare the winnings in the country of residence (subject to the local tax law). All amounts in Euros (EUR). For related reading, see our Personal Tax Guide → and Corporate Tax Guide →.

Winnings — Not Taxable (Casual)

  • Lottery: The lottery winnings (the FDJ — the "Loto", the "Euromillions", the "Millionnaire", the "Parions Sport") are not subject to the income tax. The winnings are paid in full (no withholding tax). The winner must still file the annual tax return (the "déclaration 2042") but does not need to declare the lottery winnings.
  • Casino: The casino winnings (the "gains de casino" — the slot machines, the blackjack, the roulette, the poker, the baccarat) are not subject to the income tax for the casual gamblers. The casino does not withhold any tax on the winnings. The player does not need to declare the winnings in the tax return.
  • Sports betting: The sports betting winnings (the FDJ and the PMU — the "paris sportifs" and the "paris hippiques") are not subject to the income tax. The betting operator pays the winnings in full (no withholding tax). The casual bettor does not need to declare the winnings.

For the professional gambling (the "joueur professionnel") and the BNC tax regime, see our Personal Tax Guide →.

Online Gambling Operators

  • ANJ licence: The online gambling operators must hold a licence from the ANJ (the "Autorité Nationale des Jeux"). The licensed operators are subject to the specific gambling levy (the "prélèvement sur les jeux et les paris") at the rates: 10.8% for the sports betting, 15.5% for the horse racing, 2% + 1.8% for the poker. The operator must also file the monthly returns (the "déclarations mensuelles") and pay the levy by the 25th of the following month.
  • Advertisements: The online gambling operators are subject to the specific restrictions on the advertising (the "réglementation de la publicité sur les jeux"). The advertising must include the message "Les jeux d'argent et de hasard sont interdits aux mineurs" and the "Jouer comporte des risques: endettement, dépendance."

For the corporate tax on the gambling income and the VAT treatment, see our Corporate Tax Guide → and VAT Guide →.