Gambling taxation in Slovenia can be confusing — especially for players using both local and foreign online casinos. This guide explains how gambling taxes work, when winnings are taxable, which games are exempt, and how offshore casino winnings are treated under Slovenian law.
This is the most complete and up-to-date overview of gambling taxes in Slovenia.
Do Players Pay Taxes on Gambling Winnings in Slovenia?
The short answer:
✔️ Some gambling winnings are taxed
✔️ Some winnings are tax-free
❌ There is no universal tax for all gambling winnings
Taxes depend on:
- the type of game,
- where the game was played (Slovenia or offshore),
- whether the operator is licensed,
- the source of the winnings.
Slovenia distinguishes between classic games, special games, lotteries, and betting, each taxed differently.
Gambling Tax Authority in Slovenia
The relevant authority is:
Financial Administration of the Republic of Slovenia (FURS)
FURS ensures:
- correct taxation of winnings,
- reporting by licensed operators,
- compliance with gambling regulations.
Foreign casinos do not report player winnings to Slovenian authorities unless required under a special tax treaty — which is extremely rare.
Taxation of Lottery Winnings in Slovenia
Lotteries include national lotteries, scratch cards, raffles, and tombolas.
✔️ Lottery winnings are typically taxed at the source
✔️ Players usually receive winnings already reduced by mandatory tax
✔️ No additional filing is normally required
The lottery operator pays tax before distributing winnings.
Taxation of Sports Betting Winnings
Sports betting winnings may be subject to tax depending on:
- stake size,
- payout amount,
- type of bet,
- operator’s legal status.
General rules:
✔️ If betting with a licensed Slovenian operator
Tax may be withheld automatically for larger winnings.
✔️ If betting offshore
Players may be responsible for reporting certain winnings, depending on the treaty and income type.
Reporting is rare but legally required in specific cases.
Taxation of Casino Winnings (Slots, Live Games, Table Games)
🎰 1. At Licensed Slovenian Casinos (Online or Land-Based)
- Operators may withhold tax automatically for certain games.
- Players generally do not file taxes independently.
- Most small winnings are tax-free for players.
🌍 2. At Foreign/Offshore Casinos
This is where confusion begins.
✔️ Slovenia does not automatically tax offshore casino winnings
✔️ Foreign casinos do not report player winnings to FURS
✔️ Players may owe tax only if winnings qualify as income under Slovenian tax law
In practice:
👉 Offshore casino winnings are almost always treated as non-taxable personal windfalls
This is consistent with how EU countries treat non-professional gambling.
Only professional gamblers face different rules — and Slovenia does not formally recognize professional gambling as a taxable profession.
Taxation of Poker Winnings
Poker is unique in tax law across many countries, but in Slovenia:
✔️ Casual poker winnings (online or offline) are not taxed
unless treated as business income (extremely rare).
✔️ Tournament winnings at licensed operators may include withholding
but players generally do not file anything.
Taxation of Winnings from Foreign Casinos (Important Section)
Most players want to know:
“Do I have to pay tax if I win money at a foreign online casino?”
The answer:
✔️ In almost all cases, NO.
Foreign casino winnings are not considered taxable income for casual players.
But:
⚠️ If gambling becomes a business activity,
Slovenian law may treat winnings differently.
This applies only when:
- gambling is main income source,
- winnings are regular and substantial,
- activity resembles professional work.
This is extremely uncommon and does not apply to typical players.
Progressive Income Tax & Gambling Winnings
Slovenia’s progressive income tax does not apply to:
- casual gambling winnings
- lottery prizes already taxed at source
- casino winnings from offshore websites
- recreational betting profits
Only income explicitly defined by law as taxable is subject to progressive tax rates.
Gambling winnings fall outside this category for typical players.
Do Players Need to File a Tax Return for Gambling Winnings?
✔️ Usually NO
✔️ Exception: income classified as “other income” under tax law
✔️ Exception: large winnings from offshore betting exchanges (rare)
In 99% of cases, Slovenian players do not file taxes on gambling winnings, regardless of the casino location.
Why Gambling Taxes Are Structured This Way
Slovenia’s gambling taxation system focuses on:
- controlling operators
- preventing illegal business activity
- generating state revenue through operator taxes
- protecting customers from fraud
- reducing AML risks
Not taxing recreational gamblers is consistent with policy goals and EU trends.
Future Tax Reform Possibilities
Slovenia may update gambling taxation rules due to:
- growth of online gambling
- rising offshore participation
- pressure to modernize regulation
- harmonization with EU digital policies
However, no concrete reform has been announced.
Key Takeaways for Players
- Most gambling winnings in Slovenia are not taxable for casual players
- Lottery operators pay tax at the source
- Sports betting winnings may be taxed depending on the operator
- Offshore casino winnings are almost always treated as tax-free
- Players rarely need to file tax reports for gambling activities
- Tax obligations fall mainly on operators, not players
FAQ — Gambling Taxes in Slovenia
Do Slovenians pay tax on online casino winnings?
Usually no, especially for winnings at foreign casinos.
Are sports betting winnings taxed?
Sometimes — depends on the operator and payout size.
Are lottery winnings taxed?
Yes, but tax is withheld before payment.
Does Slovenia tax offshore casino winnings?
No, except in extremely rare exceptional cases.
Do players need to report winnings to the tax office?
Almost never.
Can professional gamblers be taxed?
Only if gambling is classified as a business activity — rare.
