Guide · 6 min read
Austria's betting tax: the 5% Wettgebühr and what it means for sure bets
Since April 2025, every betting stake in Austria carries a 5% Wettgebühr. This guide explains who owes it, how to tell whether a bookmaker passes it on to you, and why a single deduction can turn a sure bet into a loss.
Updated 22 October 2026
Contents
This page describes the general situation as of October 2026. Laws and tax practice change, and your personal situation matters. If you're unsure, ask a tax adviser (Steuerberatung) before you rely on anything here.
Fee or tax?
People call it the "Wettsteuer" (betting tax), but the law calls it the Wettgebühr (betting fee). It is set out in the Gebührengesetz 1957, § 33 Tarifpost 17. It is charged on the stake, not on your winnings: it arises as soon as the stake is paid, whether the bet wins or loses.
It has nothing to do with income tax. Whether you owe tax on winnings is a separate question, answered further down. It is also not the same as Germany's 5.3% sports betting tax, which applies only to bets in Germany; our guide to tax and legality covers that.
Since 1 April 2025: 5% instead of 2%
Until the end of March 2025 the Wettgebühr was 2% of the stake. Since 1 April 2025 it has been 5%. Where the parties' stakes differ, the higher stake counts; for you as a customer it simply means 5% of what you stake.
On ordinary recreational bets, 3 extra percentage points hardly show. Sure bets are different, because their margin is usually only 1 to 2% of the total stake. A 5% charge is bigger than the whole edge once it lands on you.
Who owes it, and who passes it on
The bookmaker owes the Wettgebühr. It works the fee out itself and pays it to the tax office every month. You don't have to declare or pay anything.
Economically, it can still end up with you. Bookmakers handle it in different ways:
- Absorbed. Many bookmakers pay the fee out of their own margin. The odds shown are the odds you get.
- Deducted from the stake. You stake €10 and €9.50 is bet.
- Charged on top. A €10 stake costs you €10.50.
- Deducted from the payout. Your return is reduced by the fee.
A bookmaker's terms or help pages usually explain which it does, under "Wettgebühr" or "Wettsteuer". Practice can change, so the bet slip is the most reliable evidence.
Worked example: a 1.5% sure bet with and without the deduction
A tennis match with two outcomes. Bookmaker A and bookmaker B both offer 2.03, each on a different player. You split €1,000.
S = 1/2.03 + 1/2.03 = 0.98522. You stake €500 at A and €500 at B. Either side pays 500 × 2.03 = €1,015 if it wins. If both bets are accepted at these odds and stand, you are about €15 up whatever the result, which is 1.5% of the total stake.
You pay €500 at A, and €475 is bet. If A's player wins, you get 475 × 2.03 = €964.25 and are €35.75 down. If the other player wins, you are still €15 up. The sure bet has become a bet with risk.
Rebalancing doesn't save it. A's odds after the deduction are only 2.03 × 0.95 = 1.9285, and S = 1/1.9285 + 1/2.03 = 1.01111, which is above 1. With €512.82 at A and €487.18 at B, every outcome pays €988.97: about €11 lost (−1.1%), whoever wins.
| Case | A's odds after the fee | S | Result on €1,000 |
|---|---|---|---|
| Both bookmakers absorb the fee | 2.03 | 0.98522 | +€15.00 |
| A deducts 5% from the stake or the payout | 1.9285 | 1.01111 | −€11.03 |
| A charges 5% on top of the stake | 1.9333 | 1.00985 | −€9.76 |
| Both deduct 5% | 1.9285 | 1.03708 | −€35.75 |
For this sure bet to work despite the deduction at A, with 2.03 unchanged on the other side, A would have to offer at least 2.08. The rule of thumb: if a bookmaker passes the fee on, always use its odds after the deduction and check that S is still below 1. Our guide to sure betting explains the formula.
Assumptions: decimal odds, both bets accepted in full at the odds shown and not voided, amounts rounded to the cent. Real results can differ and can be negative.
How to spot the deduction on the bet slip
Before your first sure bet at a new bookmaker, place a small test bet or look at an old bet slip:
- Note how much was taken from your balance for the bet, and the "potential payout" on the slip.
- Divide the potential payout by the amount taken. That is the price you really get.
- If it is lower than the odds shown, the bookmaker passes the fee on. Example: €10 taken, potential payout €19.29 at odds of 2.03 gives 1.929 instead of 2.03.
Also look for a separate "Wettgebühr" or "Gebühr" line, a smaller stake than you entered, or a charge larger than the stake. Check again now and then: bookmakers change their practice.
Do you pay tax on betting winnings in Austria?
Usually not. Winnings from private sports betting are generally not subject to income tax in Austria, because they don't fall under any of the types of income in the income tax law. That applies to sure bets just as to any other bet. The Wettgebühr on the stake is a separate matter.
Tax-free doesn't mean nobody asks. Many deposits to and withdrawals from bookmakers stand out on a bank statement. Clean records help you answer questions from your bank or the tax office quickly; our tax and legality guide lists what to keep.
Business-like betting: when it can be different
The exemption covers private betting. Betting on a large scale, systematically and over a long period can be judged differently, for example when betting becomes your main source of income. There is no fixed euro threshold for this; it depends on the circumstances of the case.
If your volume is large, or betting becomes a significant income for you, have a tax adviser look at it before you rely on the exemption. Bring your records.
How ArbVantage prices the fee in
When you set Austria as your country in Settings, ArbVantage uses the odds after the deduction for bookmakers we know pass the Wettgebühr on: in the opportunities feed and in the calculator in the app. Sure bets that only turn negative because of the deduction then don't show up as sure bets at all. For bookmakers that charge the fee on top of the stake, the app shows the amount to type in.
Where we don't know for sure how a bookmaker handles the fee, the app uses the odds shown. Our data can be out of date, so the rule stands: check the bet slip before you place the second bet.
Frequently asked questions
Do I pay tax on betting winnings in Austria?
Winnings from private betting are generally not subject to income tax in Austria. If you bet on a large scale and systematically, like a business, ask a tax adviser. This is not tax advice.
Do I pay the 5% Wettgebühr myself?
The bookmaker owes it, not you. Some bookmakers pass it on, though: they deduct 5% from the stake, charge it on top or reduce the payout. The bet slip and the bookmaker's terms show whether that applies.
Are sure bets still worth it with the Wettgebühr?
Only at bookmakers that absorb the fee, or when the margin is still positive after the deduction. A passed-on 5% fee is larger than the typical sure-bet margin of 1 to 2%. Check the bet slip before every bet.
Since when has the Wettgebühr been 5%?
Since 1 April 2025. Before that, the Austrian Wettgebühr was 2% of the stake.
Sources
- Unternehmensserviceportal (USP): Wettgebührenabrechnung (in German)
- RIS: Gebührengesetz 1957, § 33 TP 17 (bets) (in German)
- RIS: Wiener Wettengesetz (Vienna Betting Act) (in German)
As of October 2026, checked against the linked legal texts. Not tax or legal advice.
Betting involves risk, even with sure bets: prices move, bets get voided. Only use money you can do without. Our responsible gambling page lists free help in Austria and Germany.
Not betting, legal or tax advice. 18+. As of October 2026.