Entertainment tax

What are gaming and gambling machines, betting terminals and input devices?

• A slot machine is a mechanical or electronic device designed for entertainment in return for a payment. The player is offered the prospect of a material prize. The outcome of the game is not determined solely by chance.
• Football and snooker tables, hockey machines, pinball machines, darts machines and the likeare not slot machines .
• The difference between a gambling machine and a gaming machine is that the outcome of the game depends exclusively or predominantly on chance, and a player is offered a payout of that value in the event of a win.
• A betting terminal is a device in a betting shop where a punter can place a bet with a bookmaker or totalisator operator.
• Input devices are technical installations in a betting shop that are connected to a bookmaker or totalisator but do not allow a bet to be placed directly.

Do I have to register devices?

Yes. If you set up devices according to § 2 of the Tyrolean Amusement Tax Act, you are obliged to register them within one week.

From when do I have to pay amusement tax?

Since July 2020, amusement tax has only been payable on three or more devices in a business premises. However, you still have to register the devices.

How much is the entertainment tax?

The amount of the amusement tax can be found in the Amusement Tax Ordinance.