🇸🇪Sweden Gambling Licence: Requirements, Costs and Tax

Spelinspektionen’s application fees are set in the Gambling Ordinance (2018:1475). There is no fixed annual licence fee: licensees instead pay a supervision fee based on the authority’s costs.

• Commercial online gambling licence: SEK 230,000 application fee.
• Betting licence: SEK 230,000. Applying for both licence types at the same time costs a single fee of SEK 230,000.
• Gaming software permit (B2B): SEK 120,000.
• Changes: SEK 3,000 to notify a change in the licensee’s owners or management (legal persons).

Fees are paid in Swedish kronor to Spelinspektionen’s bankgiro when the application is filed.

Sources (checked 20 September 2026): Spelinspektionen: application fees

Sweden taxes licensed gambling at 22 per cent of net revenue (behållningen: stakes received less winnings paid) for each monthly tax period. The rate rose from 18 per cent on 1 July 2024 under SFS 2024:276. Gambling for public-benefit purposes is exempt. The tax is declared and paid monthly to Skatteverket.

Live dealer studios and B2B suppliers. Suppliers of gaming software to Swedish licensees need a gaming software permit (tillstånd för spelprogramvara, SEK 120,000 application). Gambling tax is paid by the licensed operator, not by the software supplier or studio.

Sources (checked 20 September 2026): Skatteverket: gambling tax · SFS 2024:276 amending the Gambling Tax Act · Spelinspektionen: application fees (gaming software permit)

Spelinspektionen publishes no statutory or target decision time for commercial online gambling or betting licences. Processing depends on the completeness of the application, the ownership review and the certification of the gaming system by an accredited body against the authority’s technical requirements. Plan the integration with Spelpaus (the national self-exclusion register) and the technical certification before filing, since both must be in place at launch.

Sources (checked 20 September 2026): Spelinspektionen: licences

A licence for commercial online gambling (casino, online bingo, computer-simulated machines) or betting is applied for in Swedish through Spelinspektionen’s e-service. A licensee established outside the EEA must appoint a physical representative resident in Sweden with a power of attorney to represent it before Swedish authorities.

• Suitability review of the company, its qualified owners (Annex B) and its management (Annex A): CEO, board, authorised signatories and the people responsible for finance, compliance, game software and operations, IT security, system changes and anti-money laundering. Identity documents and criminal-record extracts must be under six months old.
• Financial standing: audited annual reports for two years or, for a start-up, evidence of capital and a two-year financing plan and forecast.
• Technical: certification of the gaming system, business systems and routines by a body accredited under SIFS 2022:3, submitted with the application and renewed at least every 12 months.
• Location: the gaming system must be placed in Sweden unless Spelinspektionen grants an exemption requested in the application.
• Player protection built in: Spelpaus.se checks, deposit and loss limits by day, week and month, login-time limits and a single welcome bonus.

Sources (checked 20 September 2026): Spelinspektionen: online gambling and betting application · Spelinspektionen: how the application works · Gambling Ordinance 2018:1475 (management, representative)

Licences are granted for up to five years. Spelinspektionen’s supervision focuses on the duty of care, marketing and technical integrity, and its enforcement decisions are treated as guidance on how the rules are applied.

• Duty of care: licensees monitor play to protect players from excessive gambling. When a player raises a limit or sets a deposit limit above SEK 10,000 a month the licensee must contact the player. Increases to limits take effect after 72 hours at the earliest, decreases immediately.
• Self-exclusion: Spelpaus.se is checked at registration, at each login and before direct marketing, and the licensee also runs its own exclusion function with a 12-month minimum for indefinite exclusions.
• Bonuses: only at the first play occasion, on equal terms, with at least 60 days to meet conditions.
• Accounts and players: only people resident in Sweden may register, each with a player account whose 12 months of history are visible.
• Technical and reporting: certification renewed at least every 12 months, records and logs kept under the Gambling Act, gambling tax declared monthly to Skatteverket and the annual supervision fee paid.

Sources (checked 20 September 2026): Spelinspektionen: questions and answers for operators · SIFS 2022:3 technical requirements and accreditation

A Swedish company is not required: EEA companies apply directly, and non-EEA companies apply with a Sweden-resident representative. Operators that incorporate locally use an aktiebolag (AB), registered with Bolagsverket with SEK 25,000 minimum share capital.

• Corporate income tax: 20.6 per cent on company profits.
• Swedish-language requirement: the application, its annexes and translations of financial documents must be in Swedish, and the contact person named in the application remains the channel for the life of the licence.
• Gaming system placement: Sweden by default, so hosting or an exemption request is part of the set-up plan.

Sources (checked 20 September 2026): Swedish Government: tax expenditure report 2026 (corporate tax 20.6%) · Spelinspektionen: online gambling and betting application

• 1 July 2024 — Gambling tax rose from 18 to 22 per cent of net gaming revenue (SFS 2024:276).