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The lottery organiser must report and pay lottery tax

The lottery organiser must pay lottery tax on lotteries organised in Finland.

Lottery tax must be paid on lotteries defined in the lottery tax act (Arpajaisverolaki 552/1992). These include

  • lotteries subject to a charge as defined in the Lotteries Act
  • other lotteries, where participation is free of charge.

Lotteries pursuant to the Lotteries Act and the amount of tax

The Lotteries Act prescribes lotteries subject to a charge and the factors the lottery organiser must consider. According to the Lotteries Act, lotteries include non-money lotteries, guessing games, bingo games and gambling services where

  • participation is subject to a charge
  • the winner is selected based on chance and winnings have a monetary value.

These lotteries usually require an official licence. Read more about the organisation of lotteries (Police)

Lottery tax is

  • 5% of the realised sales price of tickets sold for non-money lotteries or guessing games.
  • 5% of the profit of non-money prize machines.
  • 5% of the total value of winnings distributed in a bingo game, not including winnings entitling the winner to participate in a new game.
  • 12% of the profit of gambling services provided under an exclusive right (3,4 % in 2022 and 5 % in 2023).

Example: A non-profit organisation organises a non-money lottery between 1 August and 31 December, for which it has obtained a licence pursuant to the Lotteries Act. The price of one ticket is EUR 5. Because a total of 1,000 tickets are sold, the realised sales price of all tickets is EUR 5,000. Lottery tax is 1.5% × EUR 5,000 = EUR 75.

Other lotteries and the amount of tax

Lottery tax must also be paid for lotteries where participation is free of charge, when

  • the lottery is public
  • the selection of the winner is based on chance.

These lotteries do not require an official licence. The lottery organiser may be an association, company or private person. Lottery tax is 30% of the total value of winnings. Winnings may be money, items or other benefits of a monetary value.

Example: A company organises a lottery on Facebook, with a prize being drawn between all users who have liked the specific post. The prize is one of the company’s products whose value is EUR 300. Lottery tax is 30% × EUR 300 = EUR 90.

Does the winner of a lottery prize need to pay tax?

Prizes won at lotteries subject to lottery tax comprise tax-exempt income for the recipient.

Prizes or winnings comprise tax-exempt income for their recipient if they have been received from a competition or prize draw, on which the organiser does not need to pay lottery tax.

This is how you need to report and pay lottery tax

Lottery tax is a self-assessed tax: the lottery organiser must independently calculate, report and pay the tax.

A return form can only be submitted on paper in irregular situations. The form and further information are available on the “Forms” page.

Lottery tax must be reported and paid on a calendar month-specific basis no later than on the 12th day of the second month following the date on which the lottery was organised. For example, tax on a lottery organised in January must be reported and paid on 12 March at the latest.

No lottery tax needs to be reported or paid if tax totals less than EUR 50 during a single calendar month.


Page last updated 11/22/2021