🇩🇰Denmark Gambling Licence: Requirements, Costs and Tax

Spillemyndigheden’s fees are indexed each year. The 2026 amounts for betting and online casino licences are:

• Application fee: DKK 343,300 for a betting licence or an online casino licence, DKK 480,600 for both together. Renewal costs DKK 137,300 (single) or DKK 171,700 (combined).
• Annual fee: banded by gross gaming revenue, from DKK 73,200 (GGR under DKK 5 million) through DKK 183,000, 329,300, 658,500, 1,170,700, 2,195,000 and 3,658,300 to DKK 6,447,500 for GGR above DKK 500 million.
• Game supplier licence (B2B): DKK 67,600 application fee and DKK 45,100 a year at the 2026 level (DKK 49,200 and 32,800 at the 2010 base level in § 42 a of the Gambling Act).

A limited-revenue licence (GGR under DKK 1 million, turnover under DKK 10 million) is available for one year at a lower fee.

Sources (checked 20 September 2026): Spillemyndigheden: fees on betting and online casino · Skatteministeriet: rates under the Gambling Act (spilleloven)

Betting and online casino are taxed at 28 per cent of gross gaming revenue (stakes less winnings) under the Gambling Duties Act (spilleafgiftsloven, §§ 6 and 11). For commission-based products such as betting exchanges and poker the base is the commission taken. The duty is declared and paid monthly to Skattestyrelsen and applies only to play under the Danish licence, that is, Danish players.

Live dealer studios and B2B suppliers. Since 1 January 2025 any company supplying casino games or bet-settlement services to a Danish licensee needs a game supplier licence from Spillemyndigheden (§ 24 a of the Gambling Act, up to five years, fees above). Suppliers certify their own games and RNG through an accredited test house and register them in the authority’s game portal. Duty is paid by the operator, not the supplier.

Sources (checked 20 September 2026): Skatteministeriet: rates under the Gambling Duties Act · Skattestyrelsen legal guide: online casino duty (E.A.9.8) · Gambling Act (lov om spil), § 24 a and § 42 a

Spillemyndigheden does not publish a fixed decision time for betting and online casino licences. For the game supplier licence the authority’s application guidance states a processing time of about three months for a complete application, and operator applications are generally in the same range once the gaming system has been certified under the Danish certification programme by an accredited test house. Incomplete documentation and pending certification are the usual causes of delay.

Sources (checked 20 September 2026): Virk: apply for a game supplier licence (processing time) · Spillemyndigheden certification programme

Betting and online casino licences are open to persons and companies established in Denmark or another EU or EEA country. Applicants established elsewhere must appoint a representative resident in Denmark, approved by Spillemyndigheden. Licences are issued for up to five years.

• Suitability: owners and managers must be of age, solvent and without relevant convictions or public debts, and the company must show it can run the business responsibly.
• Named responsible persons: the applicant must employ people accountable for game software and operations, IT security, system changes, anti-money-laundering monitoring and finance including duty reporting, and document their competence.
• Technical set-up before the licence: the gaming system is certified under the certification programme by an accredited test house, the SAFE data store is built and tested with Spillemyndigheden, TamperToken test cases are passed, and the ROFUS connection is demonstrated. No licence is issued until all tests pass.
• Games: from 1 January 2025 only games from suppliers holding a Danish game supplier licence may be offered, and RNG and game certificates are registered in the authority’s game portal.

Sources (checked 20 September 2026): Business in Denmark: offering gambling in Denmark · Skattestyrelsen legal guide: professional operation of gaming systems · Spillemyndigheden: technical requirements for online casino and betting

Danish supervision is data-driven. The licensee keeps Spillemyndigheden connected to its systems at all times and re-certifies on a fixed calendar.

• SAFE reporting: game data for every game is stored in the SAFE on a separate server with 98.5 per cent monthly uptime, 12 months online and a further 48 months archived and retrievable within five working days.
• ROFUS: checked at account creation and every login, with access to registration offered on every platform and no marketing to registered players. The StopSpillet helpline and the authority’s label must be visible on all pages.
• Certification cadence: penetration test every 12 months, vulnerability scan every three months, RNG and game changes re-certified, all reported through standard reports to the game portal.
• Responsible gambling: the February 2026 guidance for betting and online casino licensees sets out the duties on player protection, and the authority’s assessment of responsible operation informs every decision it takes.
• Duty: 28 per cent of GGR declared monthly to Skattestyrelsen, with the annual GGR-banded fee to Spillemyndigheden.

Sources (checked 20 September 2026): Spillemyndigheden certification programme · Spillemyndigheden: responsible gambling · Spillemyndigheden: technical requirements (SAFE, TamperToken, ROFUS)

A Danish company is optional: EU and EEA companies hold Danish licences directly, and companies from elsewhere appoint an approved Danish representative. A local set-up uses an ApS (private limited company) with DKK 40,000 minimum capital, registered online with the Danish Business Authority in days.

• Corporate income tax: 22 per cent under the Corporation Tax Act.
• What must be Danish: the player accounts run on Danish CPR identity checks, communication with the authority runs through the digital forms and Bluewhale file transfer, and the SAFE must be reachable by Spillemyndigheden, though it can sit in the same data centre as the gaming system anywhere.
• Budget: DKK 343,300 application fee (2026), certification by an accredited test house, SAFE and TamperToken integration, then the GGR-banded annual fee and 28 per cent duty.

Sources (checked 20 September 2026): Skatteministeriet: Corporation Tax Act rates · Business in Denmark: offering gambling in Denmark

• 1 January 2025 — Game suppliers to Danish licensees must hold their own supplier licence and certify their own games (transition until 1 July 2025).
• 1 January 2026 — Fees indexed: application DKK 343,300, combined DKK 480,600, annual bands from DKK 73,200.