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Bookie Ledger

Every row has a date and a source.

  1. Bookie Ledger
  2. Is this betting site licensed in Ireland? Start here
  3. Betting duty: what Revenue says operators pay, and what this page does not cover

Regulation

Betting duty: what Revenue says operators pay, and what this page does not cover

Revenue's betting duty page, published on 2 November 2026, says operators pay the duty. As recorded in our reference sheet, the rate is 2% for remote betting, 25% on a betting intermediary's commission, and nil for on-course and tote betting. This page does not cover tax on winnings, because we have not confirmed anything about it.

Bookie Ledger editorial team · checked

Who pays betting duty?

Operators pay it. The categories on the Revenue page are remote betting, commission earned by betting intermediaries, and on-course and tote betting.

A betting intermediary is a business that arranges bets between others, such as a betting exchange. Remote betting means bets placed by remote means, such as online. The tote is the pool-betting service, and the register lists TDCO Limited ("Tote") as a licensee.

Bottom line: the duty is an operator's liability, set out in Revenue's categories.

What are the rates?

Betting duty rates · Source: Revenue, Betting Duty page (published 2 November 2026), as recorded in our reference sheet of 6 November 2026 · Checked 7 November 2026
Category Rate Who pays
Remote betting 2% The operator
Commission of a betting intermediary 25% The intermediary
On-course betting Nil Not applicable
Tote betting Nil Not applicable

We do not restate what each rate is charged on. That is set out on the Revenue page and is not summarised here. The page is re-read at least every 90 days, and before the live site opens.

Bottom line: 2%, 25%, nil and nil, per Revenue, to be re-read before launch.

What does this page not cover?

It does not cover tax on a player's winnings. We have not confirmed the position, so we say nothing about it. Revenue is the place to ask.

It does not say how duty changes odds or prices, and it does not compare operators on it. It is not tax advice.

Bottom line: the page covers duty paid by operators and no more.

Why is it on a comparison site?

Readers ask who pays and whether it touches them. The Ledger score does not use duty, and neither does the order of operators. See the scoring criteria.

Licensing moved from Revenue to the GRAI in mid-2026. The Revenue to GRAI note sets out what changed. Revenue still publishes the duty rates.

Bottom line: it answers a reader's question; it does not influence any ranking.

Sources

  • Revenue, Betting Duty (published 2 November 2026): revenue.ie.
  • GRAI licence register, for the tote licensee: grai.ie.

Bottom line: one Revenue page, re-read on a 90-day cycle.

What changed

7 November 2026: first version. For how licences work, see remote betting licence types and the Act overview.

Bottom line: first version, no earlier history.

Common questions

Who pays betting duty in Ireland?

Operators do, according to Revenue's betting duty page, which is published on 2 November 2026. Its categories are remote betting, a betting intermediary's commission, and on-course and tote betting.

Does this page say whether you pay tax on winnings?

No. We have not confirmed anything about tax on a player's winnings, so we state nothing. Ask Revenue.

Does betting duty affect the Ledger score?

No. The score uses 19 published criteria on licences, controls, payments, markets and support. Duty is not one of them.

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