Moldova approves 6% tax on gambling and lottery spending from 2027

Starting in January 2027, Moldova will levy a new 6% tax rate on gambling and lottery participation. It will apply to funds deposited into gambling accounts and lottery ticket sales.

Gambling operators must withhold and transfer the tax to the state budget at the time of the transaction. The Government approved this new tax as part of the 2027 budget, tax and customs policy.

Authorities justify the introduction of the so-called “vice tax” by citing social costs. The aim is for the sector to help offset harms through the tax.

In August, Prime Minister Vasile Tofan noted that Moldovans spend around MDL 10bn ($576m) annually on gambling activities. In this context, Tofan called on relevant institutions to introduce clearer sector regulation.

However, he previously acknowledged the potential negative consequences of placing excessive taxes on the legal gambling sector. Commenting on the issue, he stated: “I understand that if we charge them too much, these players will go to illegal platforms that we don't control.”

On this note, Tofan said a fortnight ago in a Government meeting that authorities will step up the fight against illegal gambling.

Commenting on the issue, he noted: ''A lot of work is being done here, both with the National Bank to block this money channel and with Information Technology and Cyber Security Service to block access to them."

Earlier, the Prime Minister announced that the Government may consider easing restrictions on advertising for legal gambling. Tofan specifically highlighted the National Lottery's disadvantage, noting that foreign platforms continue to invest in promotion and attract Moldovan players.

The Prime Minister emphasised that the solution should balance higher taxation on the sector with the need for legal operators to remain competitive against the grey market.

Poland and Croatia both tax sports betting based on total stakes rather than GGR, at 12% and 5%, respectively, a model the industry criticises for imposing a disproportionate tax burden regardless of operators’ actual revenue margins.