Casino Gambling taxes in Romania

5 December 2011

Intro in Romania gambling

In a country with many gambling addicts, that tend to believe that they can become rich over night by playing casino games, opening a casino seems to be a 100% profit guarantee move.

The organization and operation of gaming activity in Romania takes place only under the laws applied by the state.

The State may grant the right of organization and operation of gaming activities in accordance with the law, based on the license to organize gambling on each activity, as they are classified under this law, and allow the operation of games of luck, to be operated directly by the owner of the license.

Activities that require a gambling license are:

  • lottery activities;
  • betting activities;
  • fixed odds betting activities ;
  • activities characteristic of casino gambling;
  • slot-machine activities;
  • activities of bingo games performed in gaming rooms
  • bingo activities organized by television network systems.

The license for organizing gambling activities is given to the company that meets all the requirements of las nr.251/1999 and is valid five years from the date granted.

The following are not considered gambling activities and are allowed without authorization:

  • raffles held in schools,kindergartens or other communities and having fun and profit data for the organizers;
  • Entertainment games operated by means of machinery, devices and does not entail any gains based on random elements, but are designed to test the strength, intelligence and dexterity of the participant;
  • activities organized by various economic agents in the law, in order to stimulate sales and does not entail participation fee, that any additional costs from the participants and any price increase that had product advertising in advance of action.

To obtain the license of organizing gambling activities, the following requirements must be met :

The casino owner must prove :
  • existence as a main organizing gambling activity;
  • given notice of the existence of police administrators and legal representatives of legal entities;
  • setting up share capital and paid in accordance with this law (for legal persons, other than the Romanian law, proof that the capital subscribed and paid in accordance with this law is fiscal representative);
  • the casino must not have been accused and condemned to face jail for any deed committed
  • is not in a state of incompatibility;
  • has applied for authorization to operate gambling category covered by this law and the conditions imposed by it;

To obtain authorization to operate gambling businesses, one must prove that:

  • licensed gambling organization at the date of application for authorization to operate gambling or have applied for a license to organize gambling proposed area is located in a building that meets the requirements in the implementing rules of this law and other requirements provided by applicable law to organize commercial activities in the buildings for housing purposes;
  • proposed area is not located inside an educational institution, including its associated campuses, places of culture, art, health, social, religious cults and the like or delimited area for them or not located in areas with heavy traffic (pedestrian crossings and stations in the means of transport), in exceptional cases be allowed to organize gambling-related areas, surplus of some cinemas, theaters, gyms, houses of culture and all that way, provided they are assured entrance to the players and not be disturbed in any way other activities and be totally restricted access of minors;
  • organization and operation of gambling, where, in the same location there are other activities where usually minors are not allowed, such as: bars, clubs, restaurants, or the like, takes place in organized space separate from other activities within the space of that location;
  • casino activity is to be held in buildings that are not home or destination locations are part of the hotel with a classification according to national rules in force for at least 3 stars;
  • the slot-machine games are equipped with an integrated mechanism for monitoring the operations of exploatation, or have a later additional system that allows control of the authorities referred to in Article 28 on the organization and operation of games such luck. Requirements to be met by such mechanisms, conditions permitting, installation and monitoring are provided in the implementing rules of this law;

I. License tax for organising gambling activities (for the whole period):

  1. lotto games: 125 000 EUR
  2. For betting: 50 000 EUR
  3. Fixed odds betting : 50 000 EUR
  4. For typical gambling casino activity: 50 000 EUR
  5. For slot-machine games: 12 000 EUR
  6. For bingo game held in rooms: 12 000 EUR

II. Fees for exploatation of gambling activities (annual)

  1. lotto games: 125 000 EUR
  2. For betting: 50 000 EUR
  3. Fixed odds betting 5% of actual receipts at the organizational level, but not less than 25 000 EUR, based on technical and economic documentation submitted by the operator efficiency
  4. For typical gambling casino activity:
    For each special table with casino ball:
    50 000 EUR/table - on the territory of Bucharest
    25 000 EUR/table - outside of Bucharest

    For each special table game in the casino, other than special table with casino ball:
    24 000 EUR/table - on the territory of Bucharest
    12 000 EUR/table - outside of Bucharest
  5. For each middle slot-machine game: 800 EUR/slot
  6. For bingo game held in special rooms: 10 000 EUR/room, and 5% of the nominal value of cartons purchased from the National Company "National Printing ', which is paid in advance to the state treasury, with the presentation of the payment order to raise cash covered cardboard

The minimum share capital required at the date of requesting the gambling license ( refundable fee when the gambling activity is closed )

  1. For the organizers of exploiting lottery games: 500 000 EUR
  2. For the organizers of exploiting betting: 120 000 EUR
  3. For the organizers of exploiting fixed odds betting: 70 000 EUR
  4. organizers operating gambling casinos characteristic activity: 250 000 EUR
  5. For the organizers of exploiting the slot-machine games: 25 000 EUR
  6. For organizers who operates bingo game held in rooms: 25 000 EUR

So if you want to start an online casino in Romania, outside of Bucharest, with 3 table games and 5 slot machines, you will need to pay :

  • Casino starting refundable fee : 250 000 EUR(casino activities)+ 25 000 EUR(slot activity)
  • Casino starting non-refundable one-time fee for slot games and casino activities : 12 000 EUR (slot activity)+ 50 000 EUR (casino)
  • 5 x 800 EUR, taxes for 5 slot machines per year
  • 3 x 12 000 EUR, taxes for 3 table games per year
Total : 250 000 EUR (refundable)+ 60 000 EUR(one-time fee) + 40 000 EUR/year + 5% fee out of total income
5 December 2011

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