This is one of the most searched questions among Irish bettors, and the answer is clear: Irish players do not pay tax on betting winnings. Gambling winnings are not classified as income under Irish tax law, and there is no capital gains tax liability on money won through betting. This has been the position for many years and remains the case in 2026. The confusion usually arises from mixing up the tax paid by bookmakers with taxes paid by players — they are entirely separate.
Betting Tax for Players
Under Irish tax law, gambling winnings received by individual players are not subject to income tax, capital gains tax, or any other personal tax. This is the established legal position and applies to:
- Sports betting winnings (football, horse racing, GAA, and all other sports)
- Casino and online casino winnings
- Poker winnings (in the vast majority of cases)
- Betting exchange winnings
- Winnings from both Irish-licensed and foreign (EU) bookmakers
The rationale is that betting is treated as a recreational activity rather than a source of income. Unlike employment income or investment returns, gambling winnings are not subject to the PAYE system and do not need to be declared on a standard tax return. Revenue Ireland's position on this has been consistent over time.
There is a theoretical edge case: if an individual were deemed to be engaged in professional gambling as a trade — treating it as their primary business activity — Revenue could potentially argue that winnings constitute trading income. In practice, this scenario is extremely rare and the bar for professional gambler classification is high. For the overwhelming majority of Irish bettors, including regular and serious recreational bettors, no tax applies to winnings.
Bookmaker Betting Duty
Separate from player taxation is the betting duty paid by bookmakers. This is a tax on the bookmaker's business — not a deduction from your winnings. Irish-licensed bookmakers pay betting duty to Revenue on a percentage of their gross profits (loosely, total stakes received minus winnings paid out).
You may notice that some Irish-licensed bookmakers display a "betting tax" note or describe a small deduction on some bets — this is the operator passing on part of their duty obligation in certain market formats. This is a commercial decision by the bookmaker, not a government tax applied directly to your winnings. Foreign bookmakers operating from Malta or other jurisdictions are not subject to Irish betting duty on the same basis; they handle their tax obligations with their home regulator.
The important point is that from a player's perspective, no tax is deducted from your winnings and you have no personal filing obligation arising from betting activity.
Special Cases and Crypto
The most relevant edge case for modern Irish bettors involves cryptocurrency. If you use crypto to fund a betting account, there is a potential capital gains tax interaction — but it applies to the crypto asset, not the betting winnings.
The sequence that can create a CGT liability is as follows: you buy Bitcoin at €20,000, it appreciates to €30,000, and you then transfer it to a bookmaker to fund your account. At the point of disposal (transferring crypto to the bookmaker, or converting to EUR), you have realised a gain of €10,000 on the Bitcoin. That gain is potentially subject to CGT at 33% in Ireland. The betting activity and any winnings are separate — but the crypto disposal event has occurred.
If you purchased crypto specifically for use as a payment method (stablecoins, or crypto bought and used at the same price), the gain would be zero and no CGT arises. The complexity grows with volatile crypto assets. Revenue has issued guidance on the taxation of crypto assets, and professional advice is recommended if crypto forms a significant part of your betting funding activity.
Related Pages
- Is It Legal to Use Foreign Betting Sites in Ireland? — full legal overview
- EU vs Irish Bookmakers — regulatory comparison
- Payment Methods at Foreign Bookmakers — deposits and withdrawals
Frequently Asked Questions
Do I pay income tax on betting winnings in Ireland?
No. Irish players are not required to pay income tax on betting winnings. Under Irish tax law, gambling winnings are not classified as income. This applies to winnings from sports betting, horse racing, casino games, and other forms of gambling — and it applies equally whether you bet with an Irish-licensed bookmaker or a foreign one. This is one of the most commonly misunderstood aspects of Irish gambling law.
What is betting duty in Ireland?
Betting duty is a tax levied on bookmakers — not players. As of the time of writing, bookmakers in Ireland pay a duty of 2% on the gross profit (net winnings minus payouts) from bets placed by Irish customers. This is a business tax paid by the operator. Players do not pay it and do not see it deducted from their winnings.
Does using a foreign bookmaker affect my tax situation as an Irish player?
No. Your personal tax position as a bettor is not affected by whether you use an Irish-licensed or foreign-licensed bookmaker. You do not pay tax on winnings in either case. The betting duty obligation falls on the operator — and foreign bookmakers may handle this differently from domestic ones, but that is the operator's concern, not yours.
What about crypto betting and capital gains tax in Ireland?
If you buy cryptocurrency, use it to fund a betting account, and later sell or convert cryptocurrency at a profit, the gain on the cryptocurrency itself may be subject to capital gains tax (currently 33% in Ireland). The betting winnings are separate and are not taxable. The CGT exposure relates to the appreciation in value of the crypto asset, not the gambling activity. This is a complex area and you should seek professional tax advice if it applies to your situation.