Paying the tax on games and gambling in Wallonia (T.J.P.)


In principle, the tax on games and gambling applies to all types of games and gambling, that is, transactions where participants bet a sum of money, at the risk of losing it, in a hopes of winning a reward in cash or in kind.

Games and gambling take place in many forms, from casino games (table games and slot machines) to horse racing or pigeon racing, as well as new games that are played via technology (internet, telephone and text messaging).

Bets concerning any facts, events or circumstances may be subject to the tax on games and gambling.

The tax is even due for games and gambling whose organisation is banned and for which their organisers are liable for criminal sanctions. The legality of the transactions, therefore, is not a criteria for the application of the tax.

Key points

The general principle behind the tax on games and gambling is that the tax applies to the gross amount of the sums that are wagered. However, in certain cases, the legislator has established a different basis for the tax, in particular for casinos where the gross revenue from the games is taken into account.


Nature of games and gambling

Tax basis in euros

Tax rate

Bets on horse races, dog races and sporting events held (Article 3 of the Decree of 22/07/2010) both in Belgium and abroad (Article 158 of the Decree of 22/12/2010)

Actual gross margin (gross amount of sums or bets wagered in games and gambling, minus the winnings distributed for these games and gambling)





Baccarat chemin de fer

Bankers’ winnings

4.80 %

No-zero roulette

Bets won

2.75 %

Automatic machines

Gross revenue from the games:

From 0.01 to 1,200,000

From 1.200.001 to 2.450.000

From 2.450.001 to 3.700.000

From 3.700.001 to 6.150.000

From 6.150.001 to 8.650.000

From 8.650.001 to 12.350.000



20 %





45 %

50 %

Other casino games

Gross revenue from the games:

Up to €1,360,000





Sums or bets wagered in the Walloon Region via technology (Article 2 of the Decree of 22/07/2010)

Actual gross margin


Other games and gambling

Gross sums or bets wagered


In detail

Target audience – details

Any individual or legal entity who accepts bets or stakes, on their own behalf or as an intermediary, that are intended to be placed as part of games or gambling in the Walloon Region, is considered to be liable for the tax.

The organiser of games and races, their intermediary, who is established in Belgium, or the casino operator is responsible for the tax.


The tax on games and gambling (TJP) applies to:

  • gambling tournaments and the like (sports results, elections, picture competitions, crosswords, etc.) ;
  • authorised bets on horse races;
  • gambling in casinos;
  • games and gambling through technology (televised games, games via telephone and text message, and internet competitions, etc.).

The TJP does not apply to:

  • authorised lotteries (for philanthropic purposes or the benefit of the public);
  • games for popular entertainment, as long as:
    • the entertainment does not have entry fees or participation fees;                   
    • these fees are fully allocated to the distribution of prizes and/or standard organisational costs;                          
    • these fees cannot exceed €6.20 per day and per person.

In principle, only games, exercises or competitions which mainly rely on physical effort or skill (archery or shooting, bowls, snooker and other games or exercises involving physical effort) can be described as popular entertainment.                   

Competitions, farming exhibitions and similar events, as well as card games, are regarded as similar to popular entertainment.                

However, the following cannot be termed as popular entertainment:

  • competitions with little financial return, such as roosting-crowing competitions, pigeon shooting, etc;                        
  • when the entertainment involves gambling – even if optional – from participants or third parties; 
  • competitions in which winners receive more than a simple honorary reward.

No tax is owed for competitions on the programme of companies that organise pigeon racing, where the wagers are risked solely by the owners of pigeons taking part in the competition.                

However, all wagers are subject to the TJP:             

  • when they partially originate from people other than the owners of pigeons taking part in the competition; or
  • when the bets are ‘doubled’ by third parties (publicans, etc.), or when the bets are agreed between various pigeon owners in terms of the performance of their pigeons in several competitions during a season.

Competitions of a more or less intellectual nature are exempt from the tax if they are exclusively organised for the benefit of a museum – irrespective of its nature – or establishments, institutions and organisations to which donations may be made.           

Furthermore, it has always been established that the TJP is not applicable to:

  • games where only minimal sums are wagered (card games, snooker games, etc.), which are played in consumer establishments, when the wagers do not exceed the price of current consumption;
  • games that are organised as part of family get-togethers;
  • games that only offer merchandise prizes (such as games at fairs for example), which are spectacles or entertainment and which are subject to the relevant tax.

A declaration form must be submitted by the taxpayer prior to organising the games and must be received by the relevant SPW Tax department at least two days before the related activities commence.                           

The relevant SPW Tax department will then validate this prior declaration if the applicable legislation is observed, issue the authorisation and establish the duration for which it is valid.                          

If applicable, the relevant civil servant may require the taxpayer to put up a guarantee in cash or public funds with the Deposits and Consignments Fund and submit a tax-declaration form after the end of the game (or games).                     

SPW Tax (or any other public department that is designated for this purpose in the applicable legislation) will verify compliance on the sites (or any other location) where the games and/or betting is organised.                  

In casinos, the tax is paid based on a down-payment system and bi-monthly declarations that establish the tax balance.  



Contact pôle Fiscalité du SPW Finances
Avenue Gouverneur Bovesse, 29

Horaire de contact :

Le call center est accessible tous les jours ouvrables de 8h30 à 12h.

Updated on
Process n° : 142068
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