Part One: State taxes

It is hereby instituted, for the pari mutuel organised and operated by the sociétés de courses under the conditions laid down by Article 5 of the Law of 2 June 1891, the purpose of which is to regulate the authorisation and operation of horse racing, and for the online horse betting mentioned in the article 11 of Law no. 2010-476 of 12 May 2010 relating to the opening up to…

It is instituted, for sports betting organised and operated under the conditions set by I of article 137 de la loi n° 2019-486 du 22 mai 2019 relative à la croissance et la transformation des entreprises et pour les paris sportifs en ligne organisés et exploités dans les conditions fixées à in Article 12 of Law no. 2010-476 of 12 May 2010 on opening up competition and regulating the online…

It is instituted, for online circle games organised and operated under the conditions laid down by the article 14 of Law no. 2010-476 of 12 May 2010 relating to the opening up to competition and the regulation of the online gambling and games of chance sector, a levy on the sums committed by players. This levy is payable by persons who must be subject, as operators of online circle games,…

The levy referred to in Article 302 bis ZG is based on the gross gaming revenue, consisting of the share of the stakes collected, in mainland France and the overseas departments, accruing to the operator in respect of the organisation of betting, before deduction of sums in cash or in kind allocated free of charge to certain players as part of commercial actions and taxes of any kind. Winnings resulting…

The rate of the levies mentioned in articles 302 bis ZH and 302 bis ZI is set at : 27.9% of gross gaming revenue in respect of sports betting marketed in a physical distribution network and 33.7% of gross gaming revenue in respect of online sports betting; 1.8% of sums committed in respect of online circle games. The rate of the levy referred to in Article 302 bis ZG is…

In the case of online gambling or betting, the levy is due in respect of sums committed as part of a gambling or betting session carried out by means of a player account opened on a dedicated site as defined in Article 24 of Law no. 2010-476 of 12 May 2010 relating to the opening up to competition and the regulation of the online gambling sector. The levies mentioned in…

The levies mentioned in articles 302 bis ZG, 302 bis ZH, 302 bis ZI and 302 bis ZO are collected and controlled according to the same procedures and subject to the same penalties, guarantees, securities and privileges as turnover taxes. Claims are presented, investigated and judged according to the rules applicable to these same taxes.

When a person not established in France is liable for one of the levies mentioned in articles 302 bis ZG, 302 bis ZH and 302 bis ZI, it must have a representative established in France accredited by the tax authorities, who undertakes to complete the formalities and pay the levies on its behalf. It shall make available to the tax authorities and the National Gaming Authority the accounts for all…

Under the conditions set out in Article 15 of the 1965 Finance Act (no. 64-1279 of 23 December 1964), a levy equal to 12% of the commission accruing to racing companies, net of any remuneration to authorised bodies and holders of foreign rights, is introduced for bets placed from abroad and pooled in France. The levy is payable by the Pari mutuel urbain economic interest group on behalf of the…