For gambling activities the general, 16% tax for Profit is provided by the the new Fiscal Code, and this tax is to be established on the Profit of the Company. However, the provisions of article 18 of the the new fiscal code sets a special regime for activities specific to night clubs, bars, and casinos. The text specifies that if the profit tax owed for this activities (the 16% general profit tax) is lower than 5% of registered revenues, they will have to pay the 5% of the revenues as profit tax.
Whether online gambling activities will be included in these “Casino specific activities” is currently unclear and subject to many litigation and debates. In the current legislation the 5% is applied to revenues obtained from “sports betting” and has been extended by the fiscal authorities, despite the law stating that is applicable to sports betting only, to all gambling activities. Moreover the interpretation of the notion of revenue is subject to ample debates and litigations.