From 1 January 2019, the Sweden government introduced a new rule for gambling players. If a player holds a gambling license from the Swedish Gambling Authority (Spelinspektionen), then he must pay a gambling tax.
The gambling tax is levied based on the purposes; however, it is not applied for public interest gambling purposes. The national lottery authority of Sweden waives taxes on lottery wins however there is a difference between the stake and payout.
Pay Gambling tax for various categories
It is mandatory to pay a gambling tax on commercial lottery games for the one who lives or habitually resident in Sweden. A resident of Sweden must pay tax at a rate of 18% on gambling proceeds that is subject to licensing.
Suppose if a person has a license to organize gambling for public interest purposes, they may not have to pay any gambling tax and there is a waiver for Sweden lottery winners.
Apply for Gambling License
To pay gambling tax you must first apply to the gambling licenses from the Swedish Gambling Authority of Sweden. The Swedish Tax Agency automatically registers a gambling tax for the payments you received through a gambling license.
Once you register for the gambling license, you receive a message stating that you have been registered for a gambling tax in Sweden.
Procedure to pay gambling tax
You apply for an organization number by sending a letter to the Swedish Tax Agency. Below is listed what should be included in the letter. Once you register for a gambling license, you receive a message for a gambling tax.
Simultaneously, you will receive an excise duty return on each month where you are to declare this tax. In the message, the amount, address, and the deadline for the submission will be mentioned clearly. Contact the tax agency if no message or return details are received.
Tax payments for lotto win in Sweden
You can also submit the return for lotto win online. Once you submit the return, the tax payments for lotto win in Sweden; the e-service automatically calculates the tax with the license number and helps in reducing the risk of errors.
It is essential to pay the gambling tax for each taxation period. The difference between all stakes and the total payouts received have made over the period is calculated for taxation purposes. It is necessary to pay the tax in Sweden, so as it is recorded in the tax account and helps in return before the deadline submission.