Entertainment tax

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

• A slot machine is a mechanical/electronic device used for entertainment against payment. The player is offered the prospect of a material prize. The decision on the outcome of the game does not depend solely on chance.
• Soccer and billiard tables, field hockey machines, pinball and dart machines and the like arenot gambling machines.
• The difference between a gambling machine and a slot machine is that the outcome of the game depends exclusively or predominantly on chance and a player is promised a payout of this value if he/she wins.
• A betting terminal is a device in a betting office where a betting customer can place a bet with a bookmaker or totalisator.
• Input devices are technical devices in a betting office that are connected to a bookmaker or totalizator but do not enable the immediate conclusion of a bet.

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.