The lottery tax paid by gambling companies on gambling services will be raised from the current 12% to 22%. Any increase in the channelling rate would considerably boost the revenue from the lottery tax. The taxation of non-money prize lotteries will not change.

The reform will also affect corporate tax revenues. Going forward, all operators established in Finland and running licensed gambling games will be liable to corporate tax.

A key change in the taxation of players’ winnings is that, in future, winnings from unlicensed gambling games provided to Finland from another EU/EEA Member State will be subject to tax. As is currently the case, winnings from gambling games run in the EU/EEA will remain exempt from tax when the games are not provided to Finland.