Nigeria’s Tax Act 2025, signed on 26 June 2025 and effective from 1 January 2026, exempts money, stakes and securities from VAT, according to the law as described in the report. The Act retains the standard VAT rate at 7.5% for taxable supplies and subjects lottery and gaming business income to corporate income tax.
The exemption clarifies that player wagers are outside VAT while gaming businesses remain subject to corporate income tax.
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Malta’s Tax and Customs Administration and Gaming Authority announced tax and VAT reforms due to take effect on 1 October, under legal notices dated 1 April 2026. The changes include a narrower VAT exemption, unified gaming tax rates for local services and a merger of gaming tax and the device levy; authorities said further implementation guidance would follow.
Endorphina said Italy’s Council of Ministers approved the 2027 budget bill on 28 October, proposing higher taxes on land-based gaming machines and doubled AWP stake and prize limits from 1 January. The company cited projected additional revenue of about €952 million in 2027 and said online gambling was excluded from the new measures.
Italy's Council of Ministers approved the 2027 budget bill on 28 October, with the gambling sector called on to contribute significantly to the higher revenue the package targets. From 1 January, the single tax (PREU) on AWP machines would rise from 24% to 25%, and the rate on videolottery machines from 8.6% to 9.6%. At the same time, the maximum AWP stake would double from €1 to €2, and the maximum prize from €100 to €200. The bill would also extend land-based gaming concessions expiring in December through 2029.
Ireland’s government is reportedly considering increasing the 2% tax on customer stakes from 2027, alongside a previously announced rise in pool betting duty from 1% to 2%. The Irish Bookmakers Association urged the government to reject the proposal, warning of shop closures, job losses and increased illegal betting; the government’s stated aim is to raise revenue for the 2027 budget.
Belgian party Vooruit called on Flemish Finance Minister Ben Weyts to implement a previously announced increase in online gambling tax from 11% to 20%, according to a media report. Simon Bekaert also proposed taxing player stakes rather than gambling companies’ revenue; Weyts reportedly supports the increase but is concerned companies could move to a lower-tax region.
Colombia’s government introduced a 16% consumption tax on online bets through Decree 0240, citing emergency budget measures following flooding in eight provinces. The tax applies to total bets excluding prizes, and the government estimated it could raise COP8.6 trillion for the 2026 budget; the report said the industry federation attributed a 30% revenue fall to a separate 2025 tax measure.