Lottery and Gambling Tax

Taxpayers are legal persons organising lotteries in accordance with the Law on Lotteries and organising gambling in accordance with the Law on Gambling.

Tax base and tariff rates:

1. an 18 % rate is imposed on the nominal value of lottery tickets distributed while organising a lottery;
2. a 20 % rate is imposed on the amount of receipts from gambling on gambling machines, table games, bingo, totalisator betting and remote gambling less the amount of winnings actually paid;
3. in order to obtain a license to organize gambling, a one-time fee is paid:

• for issuing a license to organize table games and gambling on gambling machines under Category A – EUR 300,000;
• for issuing a license to organize gambling on gambling machines under Category B – EUR 300,000;
• for issuing a license to organize bingo – EUR 100,000;
• for issuing a license to organize totalisators, including horse-racing totalisators – EUR 100,000;
• for issuing a license to organize betting – EUR 100,000;
• for issuing a license to organize remote gambling – EUR 500,000;
• for issuing all licenses specified in points 1-6 – EUR 1,000,000.

Tax Period and Tax Payment

A quarter of a calendar year is the tax period for lottery and gambling tax. The tax is to be calculated and paid at the end of the tax period by the 15th day of the first month of the subsequent tax period.

A one-time fee for issuing a license to organize gambling is paid before the license is issued.

The Republic of Lithuania Law on Gambling Tax was adopted on 17 May 2001 and came into effect on 1 July 2001. On 1 January 2023, a new version of the law came into effect:  the Republic of Lithuania Law on Lottery and Gambling Tax. A comment on the law is available on the website of the State Tax Inspectorate under the Ministry of Finance.

The Tax Information Centre of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania provides general information and consultations on all issues of taxes by telephone 1882 (telephone number for calls from abroad:  +370 5 2553190). The latest information on tax calculation and payment, tax clarifications and comments, and FAQ are available on the website of the State Tax Inspectorate under the Ministry of Finance.