Slovakia betting tax: are winnings from betting taxed?

The short answer

• Slovak-licensed bookmaker: winnings are generally exempt from income tax and don't go in your tax return.
• Bookmaker licensed elsewhere, or not licensed at all: the exemption may not apply. The winnings could be treated as taxable "other income".
• Sure bets are ordinary bets in tax terms. Nothing in the law treats them differently from any other bet.
• No stake tax for you to pay. Slovakia's gambling levy is paid by the operator, unlike Austria's 5% Wettgebühr, which some bookmakers pass on to customers.

Winnings from Slovak-licensed operators

The Income Tax Act (zákon č. 595/2003 Z. z. o dani z príjmov) lists winnings from lotteries and similar games among "other income" in § 8. Section 9(2)(l) then exempts winnings from lotteries and other similar games that are operated under a licence granted under the gambling act, together with comparable winnings from abroad. Sports betting is a game of this kind, and the licences come from the Gambling Regulatory Authority, ÚRHH (Úrad pre reguláciu hazardných hier), under the Gambling Act (zákon č. 30/2019 Z. z. o hazardných hrách).

In practice that means a winning ticket at a bookmaker holding an ÚRHH licence is exempt in full. You don't add it to your tax base and you don't need to file a return because of it. Don't confuse this with the €350 limit you may have read about: that applies to prizes from competitions and contests, a different exemption.

ÚRHH publishes a list of legal gambling websites. Before you open an account, check that the exact domain you use is on it. The bookmakers Slovak bettors use most, such as Tipsport, Fortuna, Niké, DOXXbet, Tipos and SYNOT TIP, hold Slovak licences.

Winnings from foreign or unlicensed bookmakers

This is where it gets uncertain. The exemption mentions comparable winnings from abroad, but the law doesn't define how far that goes:

• Licensed in another EU or EEA country: it is commonly argued that the exemption applies as well, because the game is still run under a state licence. That is an interpretation, not a rule written out in the act.
• No licence anywhere, or an offshore licence only: the risk is higher that the tax office treats the winnings as taxable other income. Then they belong in your tax return, at the normal income tax rates, and health insurance contributions can also apply to that income.

Tax is only part of the picture. Many international brands are on ÚRHH's list of prohibited offers, which is updated regularly and which Slovak banks and payment providers use to block payments. A bookmaker without a Slovak licence is outside Slovak supervision: if it voids your winnings or freezes your balance, you have little to fall back on. ArbVantage never hides such bookmakers, but if you tell us you bet from Slovakia, it marks every bookmaker without an ÚRHH licence with a neutral flag so you can decide. Our tax and legality guide covers licensing in more depth.

Levies paid by operators

Licensed operators in Slovakia pay a gambling levy (odvod z hazardných hier) to the state under the Gambling Act. It is calculated from the operator's own revenue, not from your individual stake or winning, and it is the operator's cost. That is why you won't normally see a "betting tax" line on a Slovak bet slip.

Two things are still worth checking before you place sure bets:

• Handling fees. Some Central European bookmakers have charged a handling fee (manipulačný poplatok) on the stake in the past. Even a few percent is larger than a typical sure-bet margin of 1 to 2%.
• Foreign stake taxes. If you also bet with a bookmaker that serves Austria or Germany, a stake tax may apply there: 5% in Austria if the bookmaker passes on the Wettgebühr (see Austria betting tax), 5.3% in Germany.

The test is the same everywhere: divide the potential payout on the slip by the amount actually taken from your balance. If the result is lower than the odds shown, something is being deducted.

Hobby or business?

The exemption is written for winnings from games. It does not set a volume limit, but very large, systematic betting run like an enterprise raises a different question: could it count as a business activity? Slovak law has no fixed threshold for this, and we are not aware of a settled position from the tax administration on sure betting specifically. If betting becomes a significant part of your income, or you bet through a company, get an adviser's opinion before you rely on the exemption, and bring your records.

Worked example: payouts vs profit

Sure betting creates large flows of money compared with the actual result, which is why records matter even when nothing is taxable.

The bookmakers' records show €40,600 in winnings. Your real gain is €600. With a Slovak licensee none of it is taxable, but if a bank asks where €40,600 came from, or if a foreign bookmaker's winnings were ever assessed, you want to be able to show both sides of every sure bet at once.

Assumptions: decimal odds, both legs accepted in full and settled normally, no fees. Real results vary and can be negative: odds move, bets get voided and accounts get limited.

Records to keep

Whether or not your winnings are taxable, keep:

1. Each bet: date, bookmaker, event, market, odds, stake and result, with both legs of a sure bet linked.
2. Deposits and withdrawals per bookmaker, matched to your bank statement.
3. The bookmaker's licence status on the day you bet (a screenshot of the ÚRHH list is enough).
4. Account statements you can download from the bookmaker, at least once a year.

Keep them for several years: the tax administration can generally reopen a year for up to five years after the end of the year in which the return was due, and longer in some cases.

How ArbVantage helps

ArbVantage records each sure bet with both legs, tracks your balance at every bookmaker and exports your history, so the records above build themselves as you bet. Set Slovakia as your country and every bookmaker without an ÚRHH licence carries a neutral flag. One honest note: the odds feed doesn't yet include Slovak licensees such as Tipsport, Fortuna or Niké; they follow with a second odds source. You can already track their balances and bets in the app. The 14-day free trial shows exactly which of your bookmakers are in the feed today.

Frequently asked questions

Do I have to declare betting winnings in Slovakia?

Not if they come from a bookmaker licensed by ÚRHH: those winnings are exempt under § 9(2)(l) of the Income Tax Act and stay out of your tax base. Winnings from a bookmaker without any licence could be treated as taxable other income and would then go in your tax return. This is not tax advice.

Does the exemption also apply to sure bets?

Yes. A sure bet is two or more ordinary bets, so each winning slip is treated like any other betting winning. What matters is the bookmaker's licence, not your strategy.

What if I bet with a Czech or other EU bookmaker?

A Czech or other EU licence is not a Slovak licence. The law exempts comparable winnings from abroad, but how far that goes is not defined, so ask a tax adviser. Also check that the operator accepts Slovak residents and is not on the ÚRHH list of prohibited offers.

Is there a betting tax on stakes in Slovakia?

Not one that you pay. Licensed operators pay a levy on their own revenue to the state. Still check the bet slip: if the potential payout divided by the amount taken is lower than the odds shown, a fee is being deducted.

Sources

• Slov-Lex: Act No. 595/2003 Coll. on Income Tax, § 8 (other income) and § 9(2)(l) (exempt winnings) (in Slovak)
• Slov-Lex: Act No. 30/2019 Coll. on Gambling (licences and operator levies) (in Slovak)
• ÚRHH: legal gambling websites (in Slovak)
• Finančná správa SR (Financial Administration), guidance on taxing cash winnings and prizes (in Slovak)

As of October 2026. 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 where to get help.

Not betting, legal or tax advice. 18+. As of October 2026.