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Tax on gambling winnings in Sweden: a Swedish licence means tax-free
The rule is short. If you win at a bookmaker with a Swedish licence you pay no tax on the winnings, however large they are. So writes the Swedish Tax Agency, and it applies to sports betting, casino and poker alike. Tax only comes in when the company lacks a Swedish licence. Here is the whole rule, what applies inside and outside the EEA, how you check the licence and what the sharp bettor needs to keep.
Are gambling winnings tax-free in Sweden?
Yes, when the game requires a licence in Sweden and the company has been granted a licence here. The Swedish Tax Agency writes that a gambling win is tax-free when the game requires a licence in Sweden and the operator has been granted a licence in Sweden. A win of 100 kronor or less is always tax-free.
Also tax-free is a win from a game that does not require a licence in Sweden but is aimed at the Swedish market. The same goes for a game aimed at a market in another country within the EEA. It is enough that one of the cases applies.
That means you declare nothing, regardless of how many bets, bookmakers or kronor are involved. There is no upper limit and no form.
Why are the winnings tax-free?
The tax is charged to the company instead. A company with a licence from the Swedish Gambling Authority pays 22 per cent gambling tax on its gross gaming revenue, that is the difference between stakes and payouts. So the odds you see are already taxed.
It is one of the few things where Sweden is better for the person who does the sums than most other countries. The whole edge is yours.
When do you have to pay tax on gambling winnings?
When the win is over 100 kronor and the game is aimed at the Swedish market and requires a licence here, but the company lacks a Swedish licence. The same applies to online gambling that is not aimed at any market within the EEA. It also applies to gambling that physically takes place outside the EEA, for example at a casino in the USA, and always to winnings in pyramid schemes.
Then the win counts as income from capital with 30 per cent tax on the net win. The net win is the winnings minus the stakes during a calendar year, calculated for each operator separately. A loss at one company may not be set off against a win at another. The figure goes in box 7.2 of the income tax return.
We do not do the sums for gambling without a licence here. All you need is the rule above: 30 per cent, company by company, no set-off. The arithmetic works against you in two ways. The tax is charged on the win at each company separately, and losses at one company do not count against wins at another. Offers from companies without a Swedish licence are not covered by Swedish consumer protection either, and we do not write about them.
How to check that the company has a Swedish licence
Search for the site's web address in the Swedish Gambling Authority's licence register. If the address is there, the company has a Swedish licence and the win is tax-free. If the address is missing, the company has no Swedish licence, however Swedish the site looks. Many licence holders are companies in Malta with Limited in the name, and that makes no difference.
65 companies hold a licence for commercial betting in Sweden. Licences come and go. 12 licences have start dates within the last twelve months, and some of them are renewals. Our lists of betting sites and Swedish casinos are checked against the Swedish Gambling Authority's register every night, and we only list companies with a Swedish licence.
What the sharp bettor needs to keep
Nothing for the tax, as long as you only bet at companies with a Swedish licence. Save every bet anyway: odds, stake, bookmaker, closing odds and result. Not for the Tax Agency, but for you, so that you know whether you have an edge. The guide on tracking your bets has the columns, and My Bets in the tool saves the bets and settles them when the match is over.
Smarkets' commission of 2 per cent is the exchange's fee, not a tax. Winnings there are tax-free in the same way, because Smarkets holds a Swedish betting licence.
Arbitrage and matched betting change nothing. In an arbitrage the profit is locked in theory, and as long as both bets are placed at companies with a Swedish licence, both wins are tax-free.
Do you have a problem with gambling?
That the win is tax-free does not make the gambling less risky. The stake can always be lost.
Always seek help if gambling takes up more room than you want. Stödlinjen, the Swedish gambling helpline, answers on 020-81 91 00, free of charge and anonymously. Through Spelpaus you can exclude yourself from all gambling that requires registration with companies licensed in Sweden. Gambling for money is only for those aged 18 or over.
How we produced the figures
The rules were read on the Swedish Tax Agency's page on winnings in games and competitions on 3 November 2026. That is where the four tax-free cases and the four taxable ones are listed. It also gives the 100 kronor threshold, the 30 per cent tax, the net win per operator and calendar year and box 7.2. The 22 per cent gambling tax is in the glossary page on tax on gambling winnings. The number of licensed companies and the licences with start dates come from our own measurement against the Swedish Gambling Authority's register, calculated on 30 October 2026. Smarkets' licence is in the guide on Smarkets.
Common questions about tax on gambling winnings
Are gambling winnings tax-free in Sweden?
Yes, when the company has a Swedish licence. The Swedish Tax Agency writes that a gambling win is tax-free when the game requires a licence in Sweden and the operator has been granted a licence here. Wins of 100 kronor or less are always tax-free.
Do you have to pay tax on winnings from foreign bookmakers?
If the company has a Swedish licence the win is tax-free, wherever the company has its office. If the company lacks a Swedish licence and the game is aimed at Sweden, wins over 100 kronor become income from capital with 30 per cent tax.
Tax on gambling winnings outside the EU, what applies?
Gambling that physically takes place outside the EEA, for example at a casino in the USA, is taxed at 30 per cent on the net win. The same applies to online gambling that is not aimed at any market within the EEA.
How much tax do you pay on a taxable gambling win?
30 per cent on the net win, that is winnings minus stakes during the calendar year, calculated per operator. Losses at one company are not set off against wins at another. The figure goes in box 7.2.
Is it worth betting at companies without a Swedish licence if you pay the tax?
We do not write about companies without a licence. The arithmetic works against you. 30 per cent on the win at each company separately, no set-off against losses at other companies and no Swedish consumer protection.
Are winnings on Smarkets tax-free?
Yes. Smarkets holds a Swedish betting licence. The commission of 2 per cent is the exchange's fee, not a tax.
Does the bookmaker pay tax?
Yes. A company with a Swedish licence pays 22 per cent gambling tax on its gross gaming revenue, the difference between stakes and payouts. That is why the win is tax-free for you.