Supervision fees

All gambling licences are subject to an annual supervision fee. The supervision fees for gambling licences and exclusive licences are based on the licence holder’s profit margin from gambling. The supervision fee for a gambling software licence is a flat rate that is the same for everyone.

The supervisory authority will send the licence holder a supervision fee decision specifying the amount, due date and payment details of the supervision fee. If the licence holder holds more than one licence, a separate supervision fee is charged for each licence.

The supervision fees are paid to the supervisory authority.  The payment is made in one instalment.

The supervision fees cover the costs of the supervisory authority's activities. In addition to the supervision fee, the supervisory authority may also impose other charges to cover the costs of supervision (surplus or deficit), if necessary.

The supervision fees are determined each calendar year as follows

Exclusive licence	Supervision fee
Lotteries and betting	EUR 1,900,000
Slot machines and casino games	EUR 2,800,000

 

Gambling licence, profit margin from gambling	Supervision fee, up to
EUR 100,000	EUR 4,000
At least EUR 100,000, but less than EUR 1 million	EUR 12,400
At least EUR 1 million, but less than EUR 2 million	EUR 22,400
At least EUR 2 million, but less than EUR 5 million	EUR 45,300
At least EUR 5 million, but less than EUR 10 million	EUR 80,700
At least EUR 10 million, but less than EUR 20 million	EUR 152,000
At least EUR 20 million, but less than EUR 50 million	EUR 248,000
At least EUR 50 million	EUR 434,000

 

Gambling software licence	Supervision fee
Gambling software licence	EUR 1,500

 

Provision of gambling profit margin data by gambling licence holders

Gambling licence holders are obliged to provide the supervisory authority with annual data on their gambling profit margins. The data shall be provided for the purposes of determining the supervision fee.

The profit margin is calculated by subtracting the winnings paid out to players from the total money stake on games played (game sales - winnings = margin).

Reporting the profit margin

Provide information in writing on your gambling profit margin for the previous calendar year. Write the statement in Finnish or Swedish and include the following information:

• Name of the gambling licence holder 
• Business ID
• Licence number
• Contact person’s name, email address and phone number
• Reporting date 
• Reporting period (month/year)
• Gambling revenue 
• Winnings paid out to players
• Profit margin 

Provide a breakdown of the profit margins in euros for implementation. Submit the data by the end of February each year.

The supervisory authority will verify the data on your profit margins from gambling using the financial statements submitted later in the annual reporting process. If you provide incorrect or incomplete information, a supervision fee may be imposed by assessment.

If you fail to provide the necessary information altogether, the supervisory authority may impose a supervision fee by assessment.

Decision on the supervision fee

The supervisory authority sends decisions on supervision fees to licence holders by post, email or on the online service.

Decisions are sent at least 30 days before the supervision fee is due for payment. The due date will be no earlier than 30 June.

The amount of the supervision fee is public information.

Supervision fee for the first year of a gambling licence

The supervision fee for the first year of a gambling licence is paid in two instalments. The first instalment is the basic fee of EUR 10,000.

The amount of the second instalment depends on the actual profit margin from gambling activities. The amount is determined by the supervisory authority according to the financial statements.

Failure to pay the supervision fee

Please note that penalty interest will be charged on late payments of the supervision fee. The supervision fee and associated interest are directly distrainable.

The supervisory authority may also impose sanctions for non-payment of the supervision fee. This can be a fine, an administrative penalty, or even the revocation of the licence.