Remote Gaming Duty at 40%: What the 2026 Tax Rise Means in Numbers

Since 1 April 2026, online casino operators serving British players have paid Remote Gaming Duty at 40% of their profits, almost double the old 21%. This guide uses HMRC receipts, the Finance Act 2026, Gambling Commission data and company reports to show what the rise means in numbers. Every figure is labelled with its period, and we do not forecast receipts beyond the official costings.

What the duty is and how the rate changed

RGD is a tax on the gross gaming profits of companies offering online gaming, such as slots, casino games and bingo, to people in the UK. HMRC collects it, and a 2018 government announcement described it as paid by all companies earning revenue from online gaming to British residents. Operators normally account for it in three-month periods and pay within 30 days of each period ending.

The rate has risen twice. HMRC guidance lists 15% before 1 April 2019, 21% from 1 April 2019 and 40% on or after 1 April 2026.

The 2026 rise is set out in section 86 of the Finance Act 2026, which applies 40% to accounting periods beginning on or after 1 April 2026 and apportions periods that straddle that date. How this fits with other levies is covered in our guide to UK gambling tax.

Remote Gaming Duty receipts year by year

HMRC’s betting and gaming tables, published on 30 September 2026, show RGD receipts growing almost every year. In 2025-26, the last full year at 21%, they reached £1,321.0m, up 13.6% on £1,162.5m in 2024-25 (our calculation).

RGD is now the largest single gambling duty. Its £1,321.0m made up 34.5% of the £3,830.6m HMRC collected from all betting and gaming duties in 2025-26 (our calculation).

Where that money comes from on the industry side is set out in our UK gambling industry statistics.

The first receipts at the 40% rate

Because duty is paid in the month after a quarter ends, HMRC notes a one-month lag between liabilities and receipts. April 2026 receipts still mostly reflect the January to March quarter at 21%, so July 2026 is the first big month for the new rate.

HMRC remote gaming duty receipts in July 2026 were £589.7m, up 108.4% on £283.0m in July 2025 (our calculation). Across April to July, receipts were 63.0% higher than a year earlier.

For the Gambling Commission’s quarter-by-quarter figures on the same market, see our UK gambling quarterly statistics.

What HM Treasury expects to raise

HM Treasury’s response to its consultation on remote gambling tax said remote gambling now accounts for 60% of GGY. It rejected a single remote duty and chose a larger rise for remote gaming, which it described as having lower operating costs and being more harmful than remote betting.

The official costing covers the whole package: the RGD rise, a 25% remote rate within General Betting Duty and the abolition of Bingo Duty. HMRC’s tax information note gives the Exchequer impact certified by the Office for Budget Responsibility.

HMRC expected the changes to affect around 95 businesses providing remote gaming, 160 providing remote betting and 55 providing both to UK customers. These costings are not split by duty, so they should not be read as an RGD-only forecast.

Online casino tax UK: the tax base

The base for online casino tax UK is gross gambling yield, the money operators keep after paying winnings. Gambling Commission data show remote casino GGY of £5,699.4m in 2025-26, up 14.8% on the year.

Slots provided £4,789.6m of that, or 84.0% (our calculation), with roulette at £394.6m and blackjack at £223.7m. Commission figures cover Great Britain while RGD covers the UK, so the two do not match exactly.

Only operators licensed to serve British players appear in these statistics, so stakes placed with non-UK casino sites are outside both datasets.

Licensed brands based abroad still pay RGD on UK customers, which is why groups running European online casinos with a British licence felt the April change too.

What evoke and Entain say

The listed operators have put numbers on the cost. evoke said the duty changes would raise group duty costs by about £125m-135m a year once fully in force and before mitigation, with around £80m hitting 2026. Its board launched a strategic review in December 2025.

Entain guided in November 2025 that it expected to mitigate about 25% of the annualised extra cost of the higher UK duties. It reported a 2025 statutory loss after tax of £681m, including an impairment related to the UK tax rises.

Suppliers are affected as well. The latest Playtech results show UK revenue down 8% in the first half of 2026, which the company partly put down to the higher duty.

General Betting Duty and what does not change for players

The second stage comes on 1 April 2027, when section 87 of the Finance Act 2026 adds a 25% remote rate to General Betting Duty. Remote bets on UK horseracing stay at 15%, matching land-based betting.

The duty is charged on operators, not players, and UK players pay no income tax or capital gains tax on their winnings. HMRC’s note warns that if costs are passed on through worse odds or lower return to player, some people may gamble less or move to the illegal market, including unlicensed offshore casinos.

Unlicensed sites pay no UK duty and offer none of the protections of the licensed market. That includes casinos outside GamStop, where British self-exclusion does not apply.

FAQ: the 40% online gaming duty

Quick answers based on HMRC and HM Treasury documents.