VAT Treatment of eGaming Services (Gambling)

Revenue eBrief No. 112/22

VAT Treatment of eGaming Services

The Tax and Duty Manual on the VAT Treatment of eGaming Services has been updated to provide clarity with regard to the taxable amount for Irish VAT purposes.



This guidance sets out the VAT treatment of eGaming Services.

“Gaming” means playing a game (whether of skill or chance or partly of skill and partly of chance) for stakes hazarded by the players. This contrasts with bets on the outcome of sports events. eGaming does not include the acceptance of bets, which is VAT exempt as per paragraph 10, Schedule 1 of the VAT Consolidation Act 2010.