Reports
SLOVAKIA
vending machine taxes, non-gambling slot machine taxes, waste and vehicle tax.
Currently Slovakia operates under the 2005 Gambling Act which is governed by the Ministry of Finance. The amendment 478/2009 came into force on January 1st 2010 and includes the following:
• Licences to operate gaming facilities are granted only to those with registered offices in the Slovak Republic or foreign companies with registered business in the EU.
• Individual licences can be filed only by a joint stock company or limited liability company with share capital of at least SKK2m (€1,278,000) for gaming machines, SKK100m (€6.4m) for betting games and SKK50m (€3.1m) for casinos.
• Town administration licences are issued for five years for betting games and bingo, 10 years for casino games and five years for gaming machines.
• Only those over the age of 18 years are permitted to gamble.
• Gaming facilities must be located at least 200 metre from schools, welfare and youth centres.
• Gaming machines offer a winning ratio of not less than 70 per cent and play with 10c stake and €15 payout (AWPs).
• The licence fees paid for each sector include €150 per gaming machine and at least €60,000 per operator of gaming machines, €500,000 for casinos and €5m for large scale casino complexes.
• Casinos must have a minimum of five gaming tables.
Prior to 2005 when the new act was implemented operators had to pay taxes calculated on the revenue-payout basis and each sector had a different tax rate. Gambling operators are now exempt from paying VAT but do pay VAT on non- gambling services. The 478/2009 amendment on tax rate now includes the following:
• Ticket lotteries pay 15 per cent of gaming revenue to state budget.
Currently Slovakia
operates under the 2005Gambling Act
which is governed by theMinistry of Finance. The amendment
478/2009 came into
force on January 1st 2010.
• Number lotteries pay 17 per cent of gaming revenue to state budget
• Instant lotteries pay 20 per cent of the expenditure.
• Betting games (except horse racing) pays 5 per cent of gaming revenue. In sports betting 4.5 per cent goes to state budget and 0.5 per cent goes to local town budget.
• Horse racing pays 1 per cent of gaming revenue to state budget.
• Casinos located in holiday complexes will pay either a) 27% tax (24% to state and 3% to municipality) for those not exceeding €20m per year or b) 15% (12% to state and 3% to municipality) for those earning between €20m and €40m and c) 8% tax (6% to state and 2% to municipality) exceeding €40m
• WPs pay €3,000 per machine per year to state budget irrespective of how long during the calendar year they will be operated.
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