Bonus guides · Updated
Are casino winnings taxed in Ireland?
For a player in Ireland, casino winnings, betting winnings and lottery prizes are not taxed. That is set out in law, it applies whether you win a little or a lot, and it holds for winnings from an offshore Curacao-licensed site just as it does for an Irish bookmaker. What is taxed is the operator, not you — and what you later do with the money.
In short
In Ireland a player's casino, betting and lottery winnings are not taxed: section 613(2) of the Taxes Consolidation Act 1997 makes them exempt, and betting is not treated as a trade. Tax falls on the operator through betting duty, not on you — so winnings from these offshore sites arrive gross.
Do you pay tax on casino winnings in Ireland?
No. For a player, casino winnings, sports-betting winnings and lottery prizes are not subject to Irish tax. There is no income tax, no capital gains tax and no withholding on the winning itself, and that holds whether you win €20 or €20,000.
The statutory basis is section 613(2) of the Taxes Consolidation Act 1997, which provides that winnings from betting, lotteries, sweepstakes or games with prizes 'shall not be chargeable gains'. Because betting is also not treated as a trade or profession for the person placing the bet, the winning is not income either. It is the definitive Irish source, and you can confirm the current position at revenue.ie.
Why doesn't Ireland tax gambling winnings?
Ireland taxes gambling at the operator, not the player. A licensed bookmaker pays a 2% betting duty (a 2% remote betting duty for online bets), and betting exchanges pay 25% on their commission. That duty is the state's share; the operator accounts for it, and you are not charged it on top of your stake.
What is taxable is what you do with the money afterwards. Interest earned on winnings left in a deposit account, or gains on assets you buy with them, are taxed in the normal way (DIRT, capital gains tax and so on). The win is exempt; the income it later generates is not.
Are winnings from an offshore casino taxed differently?
The exemption attaches to the nature of the win, not to where the casino is based. An Irish player's winnings from a Curacao-licensed site are treated the same as winnings from an Irish bookmaker: not taxed as income and not a chargeable gain. These offshore operators also do not withhold any tax at source, so the balance you withdraw is gross.
Two caveats are worth knowing. Large or frequent transfers from a gambling site can trigger anti-money-laundering questions from your bank — that is a source-of-funds check, not a tax. And genuinely unusual situations, such as gambling conducted as an organised business, can attract Revenue's attention, so if yours is not a straightforward recreational case, take advice and confirm with Revenue rather than relying on this page.
Ireland is not everywhere: other English-speaking markets
This page states the Irish rule. It happens to align with Canada and New Zealand, where a recreational player's winnings are generally treated as a non-taxable windfall too — but each is a separate national rule rather than a shared one, and the professional or business gambler is treated differently in all three.
The rule is country-specific, it can change, and it is decided by where you are tax-resident, not by where the casino is licensed. Check the authority that applies to you — Revenue (revenue.ie) in Ireland, the Canada Revenue Agency, or Inland Revenue in New Zealand — before relying on any figure you read online, including this one.
| In Ireland, for a player | |
|---|---|
| Tax on casino winnings | None — exempt under s.613(2) TCA 1997 |
| Tax on betting and lottery winnings | None — the same exemption |
| Who is taxed instead | The operator (2% betting duty; 25% on exchange commission) |
| Withholding by offshore sites | None — winnings are paid gross |
| What the player declares | The win: nothing. Later interest or gains on it: yes, as normal |
| Where to confirm | revenue.ie (the Revenue Commissioners) |
Frequently asked
Do I have to pay tax on casino winnings in Ireland?
No. A player's casino, betting and lottery winnings are exempt under section 613(2) of the Taxes Consolidation Act 1997, and gambling is not treated as a trade, so the win is neither a chargeable gain nor income. You do not declare the winning itself. Confirm the current rule at revenue.ie.
Are winnings from a Curacao-licensed casino taxable in Ireland?
They are treated the same as any other gambling win: not taxed as income or as a chargeable gain for the player. These offshore operators withhold nothing, so winnings arrive gross. What you do with the money afterwards, such as earning interest or making investments, is taxed in the normal way.
Does Ireland tax professional gamblers?
Ireland does not treat gambling as a trade, so winnings are generally not taxed even for frequent players. But organised, business-like activity can attract Revenue scrutiny, and that is exactly the kind of edge case where you should take advice rather than rely on a general guide. Confirm your own position with Revenue.
Is the tax rule the same in Canada or New Zealand?
Broadly yes for recreational players: both generally treat a casual gambler's winnings as a non-taxable windfall, while a professional or business gambler can be taxed. It is a separate national rule in each country, though, and it depends on where you are tax-resident. Check the Canada Revenue Agency or Inland Revenue New Zealand.
