Europe

Denmark Gambling License in 2026: Spillemyndigheden Fees, 28% Tax and Process

How the Danish Gambling Authority licenses online casino and betting in 2026: license types, the 2026 application and annual fees, the 28% gambling tax, ROFUS self-exclusion and the application process.

By Gambling Consulting ExpertUpdated

Short answer

Denmark licenses online gambling through the Danish Gambling Authority (Spillemyndigheden) under the Danish Gambling Act. Separate licenses cover online casino and betting, for up to five years. In 2026 the application fee is DKK 343,300 for one license or DKK 480,600 for both, and annual fees start at DKK 73,200, rising with gross gaming revenue. Gambling tax is 28% of GGR since 1 January 2024. Licensees must connect to ROFUS.

Denmark opened its online market in 2012 and remains one of Europe’s most established licensing regimes. The Danish Gambling Authority (Spillemyndigheden) licenses online casino and betting, and the market is known for strong channeling into licensed sites, strict marketing rules and a high tax since 2024.

This page replaces our earlier Denmark guide. For other EU routes, see our gambling license services.

Denmark gambling license: key facts for 2026

ItemPosition in 2026
RegulatorDanish Gambling Authority (Spillemyndigheden)
LawDanish Gambling Act; Gambling Duties Act
License typesOnline casino; betting; combined
TermUp to 5 years
Application feeDKK 343,300 (one license); DKK 480,600 (combined)
Annual feeDKK 73,200 to DKK 6,447,500 by GGR band
Gambling tax28% of GGR (since 1 January 2024)
Self-exclusionROFUS register; StopSpillet helpline
Eligible applicantsEU/EEA companies; others through a representative in Denmark

Annual fees in 2026

GGR for the yearAnnual fee
Below DKK 5 millionDKK 73,200
DKK 5–10 millionDKK 183,000
DKK 10–25 millionDKK 329,300
DKK 25–50 millionDKK 658,500
DKK 50–100 millionDKK 1,170,700
DKK 100–200 millionDKK 2,195,000
DKK 200–500 millionDKK 3,658,300
DKK 500 million and aboveDKK 6,447,500

Fees are indexed every year. The 28% gambling tax is paid on top.

Requirements

  • Fit and proper owners and management, and evidence of financial capacity;
  • An EU/EEA company, or a representative in Denmark for applicants from elsewhere;
  • Certification of the gambling system and games by an accredited testing body, under the Authority’s certification program;
  • ROFUS integration, player-set deposit limits and responsible gambling tools;
  • AML/CFT procedures under the Danish Anti-Money Laundering Act;
  • Compliance with the marketing rules.

The application process

  1. Scope: choose online casino, betting or both.
  2. File: corporate and ownership documents, fit-and-proper information, financial evidence, policies and technical description.
  3. Pay the application fee.
  4. Review by the Authority, with requests for information.
  5. Certification and go-live: complete testing and connect to ROFUS before launch.

Marketing rules

Danish licensees must follow the Authority’s marketing guidelines, which restrict advertising that appeals to young people and require responsible gambling information. Our news coverage of the Danish marketing guideline update shows the direction of travel.

Denmark or another jurisdiction?

  • Sweden — 22% tax and a B2B license requirement.
  • Netherlands — larger market, 37.8% tax and strict deposit rules.
  • Malta — EU hub license, often held alongside local licenses.

How Gambling Consulting Expert can help

We model the fees and tax, prepare the Spillemyndigheden application and certification plan, and set up ROFUS, AML and marketing compliance. Request a Denmark licensing assessment.

Denmark gambling license — FAQ

How much does a Danish gambling license cost in 2026?

The application fee is DKK 343,300 for a betting or an online casino license, or DKK 480,600 for both. The annual fee depends on the year's GGR, from DKK 73,200 below DKK 5 million up to DKK 6,447,500 above DKK 500 million.

What is the gambling tax in Denmark?

28% of gross gaming revenue for online casino and betting, since 1 January 2024 (previously 20%).

How long is a Danish license valid?

Up to five years, after which the operator must apply for a new license.

What is ROFUS?

The Register of Voluntarily Excluded Players. Licensed operators must check it at registration and block excluded players, and must refer players to the StopSpillet helpline.

Do I need a Danish company?

No. Companies from the EU/EEA can apply directly; applicants from outside the EU/EEA must appoint a representative in Denmark. All applicants pass fit-and-proper and financial checks.

Can Danish licensees market freely?

No. Marketing must follow the Gambling Act and the Authority's marketing guidelines, which restrict content aimed at young people and require responsible gambling messaging.

Official sources and references

  1. Danish Gambling Authority — Fees on betting and online casino
  2. Danish Gambling Authority (Spillemyndigheden)
  3. Danish Gambling Act (Lov om spil)
  4. Danish Gambling Duties Act — gambling tax at 28% from 1 January 2024

Regulatory review: . General information, not an individual legal or tax opinion. Confirm licensing eligibility, current charges and technical conditions before filing.

Planning to enter Denmark?

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