Hasartmängumaksu seadus (HasMMS)

§ 1. Object of gambling tax

(1) Gambling tax is charged on:

1) a gaming table used for organising a game of chance, except for a gaming table used for organising a tournament of a game of chance, and a gaming machine used for organising a game of skill;

1¹) gaming machines of a gambling operator used for organising a game of chance and the total amount received from the bets made thereon, from which prizes have been deducted;

2) in the event of organising a lottery, the total amount received from the sale of lottery tickets;

3) in the event of organising a commercial lottery, the prize pool if the value of the prize pool exceeds 10,000 euros;

4) in the event of organising a toto, the total amount received from the bets made, from which prizes have been deducted;

5) in the event of organising a game of chance or a game of skill as remote gambling, the total amount received from the bets made, from which prizes have been deducted;

6) in the event of organising a tournament of a game of chance specified in clause 1 of subsection 1 of § 7 of the Gambling Act, the total amount of the participation fees, from which the portion accruing to the prize pool has been deducted;

7) in the event of organising a tournament of a game of chance specified in clause 1 of subsection 1 of § 7 of the Gambling Act as remote gambling, the total amount of the participation fees, from which the portion accruing to the prize pool has been deducted;

8) in the event of organising a tournament of a game of chance specified in clause 2 of subsection 1 of § 7 of the Gambling Act, the total amount of the participation fees;

9) in the event of organising a tournament of a game of chance specified in clause 2 of subsection 1 of § 7 of the Gambling Act as remote gambling, the total amount of the participation fees.

(2) This Act defines gambling and the types thereof following the Gambling Act.

§ 2. Payer of gambling tax

Gambling tax is paid by gambling operators.

§ 3. Tax period

(1) The tax period for gambling tax is the calendar month.

(2) In the event of organising a commercial lottery, the tax period is the period during which the commercial lottery is organised, starting on the first day set out in the rules of the game for making bets and ending on the last day of distributing prizes as set out in the rules of the game.

(3) In the event of organising a tournament of a game of chance, the tax period is the period during which one tournament of a game of chance is organised, starting on the first day of accepting the participation fees set out in the rules of the tournament of the game of chance and ending on the day when the acceptance of the participation fees set out in the rules of the tournament of the game of chance is terminated.

§ 4. Declaration and payment of gambling tax

(1) A gambling operator submits a gambling tax return to the Tax and Customs Board and pays gambling tax by the 15th day of the calendar month following the tax period.

(3) A gambling tax return must also be submitted in the event of absence of the amounts provided in clauses 2 and 4–9 of subsection 1 of § 1 of this Act.

(4) The formats of gambling tax returns and the rules for completion thereof are established by a regulation of the minister in charge of the policy sector.

§ 6. Tax rate

The rate of gambling tax is:

1) 1,406 euros per gaming table;

2) 300 euros per gaming machine used for organising a game of chance and 10 per cent of the total amount received from the bets made on the gaming machines of the gambling operator used for organising a game of chance, from which prizes have been deducted;

3) 32 euros per gaming machine of a game of skill;

4) 22 per cent of the amount provided in clause 2 of subsection 1 of § 1 of this Act;

5) 22 per cent of the amount provided in clause 3 of subsection 1 of § 1 of this Act;

6) 5.5 per cent of the amount provided in clause 4 of subsection 1 of § 1 of this Act;

7) 5.5 per cent of the amount provided in clause 5 of subsection 1 of § 1 of this Act;

8) 5.5 per cent of the amount calculated on the basis of clauses 6–9 of subsection 1 of § 1 of this Act.

§ 7. Receipt and use of gambling tax

(1) Gambling tax is paid into the state budget.

(2) The following expenses are prescribed in the state budget:

1) to the Cultural Endowment of Estonia – in an amount that corresponds to 47.8 per cent of the proposed gambling tax revenue and of which 52 per cent is allocated to cultural buildings and 2 per cent to the promotion of the creative work of lecturers in the fields of arts and folk culture.

(10) If the gambling tax received on the basis of clauses 4–9 of subsection 1 of § 1 of this Act exceeds 27 million euros in one calendar year, the excess amount is allocated as follows:

1) 8 per cent to the state budget in accordance with subsection 1 of this section;

2) 12 per cent to the Cultural Endowment of Estonia, of which 60.6 per cent is allocated to cultural buildings and 2 per cent to the field of arts and folk culture for the promotion of the creative work of lecturers;

3) 80 per cent to the Cultural Endowment of Estonia, of which 75 per cent is allocated to the fund for sports buildings and 25 per cent to the fund for raising private money for the fields of culture and sports.

§ 8. Implementing provisions

(1) Revenue stamps issued by the Tax and Customs Board to a gambling operator before the entry into force of this Act remain valid until the end of the tax period.

(2) Until 31 December 2009, the tax rate for a gaming machine used for organising a game of chance as specified in subsection 6 of § 36 of the Gambling Act is 50 per cent of the rate provided in clause 2 of § 6 of this Act.

(3) A gambling operator who organises games of skill on a gaming machine submits a gambling tax return to the Tax and Customs Board and pays gambling tax by the 15th day of the calendar month following the entry into force of this Act.

(4) Until 31 December 2009, the rate of gambling tax for organising a numerical lottery on the basis of an operating permit issued before the entry into force of this Act is 10 per cent of the total amount received from the sale of the numerical lottery tickets.

(6) Funds earmarked and received for the purpose specified in clauses 2–5 of subsection 2 of § 7 of the wording of this Act in force before 1 January 2022 may be used until the funds are depleted.

(7) By 1 February 2029 at the latest, the Ministry of Finance will analyse the achievement of the purpose of implementing the Act on Amendments to the Gambling Act and Other Acts that entered into force on 1 January 2026, the related impact and the effectiveness of the regulation.

§ 9

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§ 13

[Omitted from this text.]

§ 14. Entry into force of Act

(1) This Act enters into force on 1 June 2009.

(2) Clause 5 of subsection 1 of § 1 and clause 7 of § 6 of this Act enter into force on 1 January 2010.