France gambling regulation, licensing and taxation

Licensing

Article 3 of the Order of October 24, 2024 amending the order of May 14, 2007 relating to the regulation of games in casinos states the procedure for designating a casino operator involves, "a public service delegation agreement, concluded between the casino operator and the municipality where it is located.” Article 3 also states that the duration of the agreement between the casino operator and the municipality where it is located may not be longer than 20 years. The duration of such an agreement is considered to commence from the date the casino opens.

Law No. 2023-1178 of December 14, 2023 aims to reduce territorial inequalities for casino openings and authorises the establishment of casinos in two municipalities that host large-scale equestrian events: Saumur and Arnac-Pompadour.

Further details on the process for casino licence applications are provided in Articles R321-1 to R321-5, Homeland Security Code).

Detailed licensing requirements can also be found in the Decree of May 14, 2007.

The Homeland Security Code does not mention any limit on the number of licences that can be issued.

Articles L321-1 and L321-3 of the Homeland Security Code regulate the location of casinos in sea or thermal resorts, as well as other locations that are classified as tourist resorts. Casinos can also be organised on commercial vessels flying the French flag.

The licence issued for a casino on commercial vessels cannot exceed five years (Article R321-5-4, Homeland Security Code).

Costs

To the best of Vixio GamblingCompliance’s knowledge, no fees are mentioned in any of the legislation reviewed for this report with regard to applying for a land-based casino licence.

According to Article L2333-56 of the General Local Authorities Code, taxation is progressive and based on gross gaming revenue (GGR) after a reduction of 25 percent. 

The rate of taxation can range from 6 to 83.5 percent of GGR (after the 25 percent reduction), as per the following scale: 

• 6 percent up to €100,000.
• 16 percent from €100,001 to €200,000.
• 25 percent from €200,001 to €500,000.
• 37 percent from €500,001 to €1m.
• 47 percent from €1,000,001 to €1.5m.
• 58 percent from €1,500,001 to €4,700,000.
• 63.3 percent from €4,700,001 to €7.8m.
• 67.6 percent from €7,800,001 to €11m.
• 72 percent from €11,000,001 to €14m.
• 83.5 percent above €14m.

(Article D2333-74, General Local Authorities Code).

A levy on table games (e.g., blackjack and roulette) also applies, apart from on electronically operated table games (Article L2333-56 of the General Local Authorities Code). To calculate the levy, a co-efficient of 93.5 percent is applied to the amount of GGR for these table games (Article L2333-55-1 of the General Local Authorities Code).

This country report only provides information about the state gambling taxes in France. However, casinos in France may also be liable to taxes from local councils.

Since 1996, a Contribution to the Repayment of Social Debt (CRDS) tax has also applied to games of chance. To the best of Vixio’s knowledge, the current rate is 0.5 percent on GGR (French Ministry of the Economy website).

In 1997, the General Social Contribution (CSG) tax was created, which is payable by all residents of France and may apply to some gambling operations. The tax is deducted at source from most income and its rate varies depending on the type of income and the operator concerned (French Ministry of the Economy website).

The question sheet of the French Tax Authorities (No.110952) provides that winnings become taxable as income tax when chance disappears or is significantly reduced, as is the case with (online) poker games.

According to Article 197 of the General Tax Code, the income taxation applicable is progressive and is as follows:

• A levy of 11 percent for annual income between €11,497 and €29,315.
• A levy of 30 percent for annual income between €29.315 and €83,823.
• A levy of 41 percent for annual income between €83,823 and €180,294.
• A levy of 45 percent for annual income higher than €180,294.

Note that the figures above apply to income received or realised from January 1, 2025 and are usually updated on an annual basis.