The new mechanism could be implemented in 2027. The draft amendments to the budget and tax policy for 2027 provide for the addition of a new article to the Tax Code that will regulate this change.
According to the draft, gambling operators will pay 3% of their monthly revenue, defined as the total amount of bets collected from players. This tax will be paid regardless of the company’s financial results and does not exempt the operator from fulfilling other tax obligations.
At the same time, the payment of this tax on payouts made by the operator exempts the recipient from the requirement to include such amounts in their income and report them.
An organizer that makes payments to individuals in the form of winnings from games of chance, lotteries, and/or sports betting in cash or non-cash form, where the amount exceeds 10,000 lei, will be required to submit a report to the State Tax Service containing the details of the individual to whom the payments were made.
According to the explanatory notes to the draft, the need to revise the mechanism stems from the complexity of withholding tax on income from online gaming.
The authors believe that this will create simpler conditions for the tax administration of payments and ensure the unimpeded collection of taxes.
