Romania Implements Aggressive New Tax Regime on Gambling Winnings

Romania has introduced a new structure of tiered taxes on customer winnings, in force as of 1 August 2026. The new package was agreed by the government of Prime Minister Ilie Bolojan in July, as part of a new fiscal programme to address Romania’s current budget deficit. Romania’s deficit is Central Europe’s highest, standing at 7% of GDP and above the limit set by the European Commission. Online gaming firms are now subject to higher taxes on gambling winnings under a revised three-tier withholding regime, increasing the state’s share of customer payouts across every tax band.

The revised framework forms part of Bolojan’s first wave of fiscal measures, introduced shortly after taking office in June, as the government seeks to meet commitments agreed with the EC. Alongside gambling, Bucharest has raised VAT, increased excise duties and tightened taxation across multiple sectors in an effort to strengthen the country’s fiscal position. The reform agenda is backed by the country’s four-party governing coalition, comprising the PSD, PNL, USR, and UDMR.

Numbers and facts

Winnings of up to RON 10,000 (approx. €2,000) are now taxed at 4%, up from 3%. Prizes between RON 10,001 (€2,000) and RON 66,750 (€13,350) are taxed at RON 400 (€80) plus 20% of the amount exceeding RON 10,000. Winnings above RON 66,750 (€13,350) are subject to a tax of RON 11,750 (€2,350) plus 40% of the amount above the upper threshold.

Licence fees have also seen a significant rise across the industry. The online gambling permit fee increased from 21% to 27%. For land-based operations, slot machine fees rose to €5,800 per machine, and the sumptuary tax on slots doubled from €500 to €1,000. These measures are expected to generate an extra €1 billion annually for the state treasury under the National Recovery and Resilience Plan.

Background

The election of Prime Minister Ilie Bolojan and President Nicușor Dan in 2025 has renewed momentum behind a broader overhaul of Romania’s gambling laws. Among the coalition partners, USR has been the strongest critic of the current regulatory regime and the governance of the National Office for Gambling (ONJN). The party has called for sweeping reforms following high-profile audit findings in 2025, arguing that ONJN should be subjected to greater institutional oversight.

„The Romanian government passed legislation to amend the existing legal framework for gambling. Major changes include an advertising fee, increased annual fees including for software manufacturers and a scale to tax players based on their winnings. Amid these major changes we remain cautious, and we closely monitor the market and its reactions to this new reality.“ - Odeta Nestor, President of AOJND

Furthermore, members of the PSD have continued to advocate tougher consumer protection measures, including proposals to raise the legal gambling age from 18 to 21. This proposal aims to address concerns over youth gambling participation, although it still awaits parliamentary approval.

Why it matters for German players

For German players, these changes in Romania serve as a reminder of the dynamic nature of gambling regulation in Europe. While Germany has its own strict rules under the Interstate Treaty on Gambling 2021 (GlüStV 2021), the Romanian situation highlights how governments can use the industry to plug budget holes. In Germany, players enjoy tax-free winnings because the tax burden is placed on the operators. However, German players must adhere to strict deposit limits of €1,000 per month and a €1 stake limit per spin on virtual slots.

It is crucial for players in Germany to only use platforms listed on the GGL whitelist. Playing on unlicensed sites, such as those from Curacao or other offshore jurisdictions, provides no legal recourse and bypasses essential player protection tools like LUGAS and OASIS. As Romania tightens its grip, it reinforces the trend toward highly regulated and heavily taxed markets across the EU.

What it means for GGL-licensed casinos

GGL-licensed casinos in Germany already operate under one of the world's most restrictive regulatory frameworks. The Romanian tax hike could signal a broader trend where EU member states seek to extract more revenue from the digital economy. For operators, this means thinner margins and a greater need for operational efficiency. The German market remains attractive due to its size, but only for those who can navigate the complex compliance requirements of the GGL.