Nikolai Timofejev
15 years in FinTech and payments. Maps your business model to the right licence scope and leads the file all the way to the DGA's decision, including banking and payment rails.
Get a gambling license in Denmark.
Denmark has licensed online betting and casino since 1 January 2012, under the Gambling Act and the Danish Gambling Authority, Spillemyndigheden. The 2026 price list is public: DKK 343,300 to apply for one licence, DKK 480,600 for both, an annual fee from DKK 73,200 to DKK 6,447,500 set by gross gaming revenue, and duty of 28% on GGR. Game suppliers have needed a licence of their own since 1 January 2025. EU/EEA companies apply directly, everyone else through a representative the DGA approves.
27 yrs
on the international marketon the market
60+
in-house specialistsspecialists
400+
Licenses obtainedlicenses obtained
Updated
Denmark in brief
Licensed online casino and betting since 2012.
The Gambling Act (lov om spil) began as Act 848 of 1 July 2010. The text in force is consolidation LBK 1182 of 22 September 2025, issued by Skatte- og Vækstministeriet, and the online market opened on 1 January 2012. Two B2C licences carry it: betting under § 11 and online casino under § 18, which covers roulette, blackjack, baccarat, punto banco, poker, online bingo and slots. Each runs for up to five years at a time. The holder must be a company established in Denmark or another EU/EEA state (§ 27); anyone else needs a representative approved by the DGA under § 30. Owners, board and management pass the § 26 tests - 21 or older, no bankruptcy, no disqualifying conviction, no overdue public debt. Lottery is no entry route for a newcomer: § 6 names only Danske Spil A/S. Since 1 January 2025, § 24 a has required a licence from B2B game suppliers too.
Fees in the Act are 2010 amounts, indexed every year under § 20 of the Personal Tax Act (personskatteloven). For 2026 that means DKK 343,300 to apply for betting or online casino, DKK 480,600 for both, and DKK 137,300 to renew a single licence. The annual fee then follows gross gaming revenue in eight bands, from DKK 73,200 below DKK 5 million to DKK 6,447,500 at DKK 500 million and above. Duty under the Gambling Duties Act is 28% of GGR on betting and on online casino, for 2026 and 2027 alike. The product rules for online casino sit in Executive Order 682 of 11 June 2025. Identity is confirmed before the first deposit. Every player sets a deposit limit and ROFUS is checked at each login; no bonus may exceed DKK 1,000.
Licensed since 2012: DGA betting (§ 11) and online casino (§ 18) licences for up to 5 years - DKK 343,300 to apply, DKK 480,600 for both (2026), an annual fee by GGR band and 28% duty on GGR.
B2B suppliers have needed their own licence since 1.1.2025. EU/EEA companies apply directly, others via a § 30 representative. Built from Copenhagen.
The two routes
Operator licences - or the supplier licence.
Since 2025 Denmark licenses both ends of the chain: the operator that takes Danish stakes, and the B2B supplier whose games or bet settlement run behind it. The fee lines differ, so we fix the route before drafting.
The operator licences - or the B2B supplier licence.
01 - BETTING AND ONLINE CASINO
The operator licences
Betting under § 11 and online casino under § 18, alone or combined, each for up to five years. In 2026 the application costs DKK 343,300 for one or DKK 480,600 for both; after that the annual fee follows your GGR band and duty is 28%. No gaming system goes live without certification by an accredited testing body.
Betting under § 11 and online casino under § 18, alone or combined, each for up to five years. In 2026 the application costs DKK 343,300 for one or DKK 480,600 for both; after that the annual fee follows your GGR band and duty is 28%. No gaming system goes live without certification by an accredited testing body.
- ✓Betting § 11 · online casino § 18
- ✓DKK 343,300 one · DKK 480,600 both
- ✓Annual fee DKK 73,200-6,447,500
- ✓28% duty on GGR, 2026 and 2027
- ✓Up to 5 years, renewal DKK 137,300
- ✓EU/EEA seat or § 30 representative
02 - B2B GAME SUPPLIER LICENCE
Required since 1.1.2025The supplier licence
Under § 24 a, anyone supplying online casino games to § 18 licensees, or settling bets for § 11 licensees, has needed a licence since 1 January 2025. It runs for up to five years. The Act prices it at DKK 49,200 to apply and DKK 32,800 a year in 2010 money, indexed since; the 2026 amount is confirmed in the quote.
Supplier licence under § 24 a, required since 1.1.2025: casino games and bet settlement for Danish licensees, up to 5 years.
- ✓Casino games for § 18 licensees
- ✓Bet settlement for § 11 licensees
- ✓DKK 49,200 + 32,800/yr at 2010 level
- ✓Up to 5 years per licence
- ✓Certification programme since 1.7.2025
- ✓73 entries on the DGA supplier list
Costs and timelines are confirmed for your case before any work begins. DGA fees are indexed each year; lab certification, the SAFE data server and representative costs are itemised in your quote.
Why Denmark
What the Danish fee table buys.
The fees are high and printed to the krone. Here is what they buy, and the limit that comes with them.
✓
A market since 2012
Licensed online casino and betting since 1 January 2012. Danish gross gaming revenue was DKK 7.3 billion in 2024 across online casino, betting, machines and land casinos - DKK 3.5 billion of it online casino.DKK 7.3 bn GGR in 2024.
✓
EU/EEA groups apply as they are
§ 27 licenses a company established in any EU/EEA state, so an existing Maltese or Estonian group company can hold the Danish licence itself.No Danish subsidiary needed under § 27.
✓
A door for non-EU groups
Outside the EU/EEA, § 30 lets a group apply through a DGA-approved representative who answers for it before authorities and courts. The Netherlands and Germany insist on an EU/EEA seat.Via a § 30 representative.
✓
One duty rate, two products
Betting and online casino both pay 28% of GGR, the same in 2026 and 2027. Gaming machines pay 41% and land casinos 45%.28% for betting and casino.
✓
A grey market under pressure
Danish courts ordered 334 illegal gambling sites blocked in 2025 at the DGA's request, and § 65 bars payment processing for unlicensed operators.334 sites blocked in 2025.
✓
Acquisition is rationed
Casino bonuses stop at DKK 1,000 with 10x wagering at most, and every player must set a deposit limit. Bill L 127 proposes tighter advertising on top. Budget CAC for that.DKK 1,000 bonus cap, deposit limits.
How it compares
How Denmark differs from other routes.
Denmark taxes GGR at 28%, between Sweden's 22% and the Netherlands' 37.8%; Germany taxes stakes instead. The sharper difference is entry: a non-EU group can still apply here.
Denmark vs other jurisdictions
| Feature |  Denmark | Other jurisdictions |
|---|---|---|
| Regime | Gambling Act, LBK 1182/2025 | EU hub licences or national regimes |
| Duty | 28% of GGR (2026, 2027) | 22% (Sweden) to 37.8% (Netherlands) |
| B2B suppliers | Own licence since 1.1.2025 | Sweden licenses them; the Netherlands does not |
| Non-EU applicants | Through a § 30 representative | EU/EEA seat required in NL and DE |
Regime
DenmarkGambling Act, LBK 1182/2025
Other jurisdictionsEU hub licences or national regimes
Duty
Denmark28% of GGR (2026, 2027)
Other jurisdictions22% (Sweden) to 37.8% (Netherlands)
B2B suppliers
DenmarkOwn licence since 1.1.2025
Other jurisdictionsSweden licenses them; the Netherlands does not
Non-EU applicants
DenmarkThrough a § 30 representative
Other jurisdictionsEU/EEA seat required in NL and DE
Country by country
| Country | License type | Taxation | Requirements |
|---|---|---|---|
| Denmark | DGA betting · online casino · supplier | 28% GGR · 22% CIT | DKK 343,300 fee, EU/EEA or representative |
 Sweden | Spelinspektionen licences | 22% GGR | SEK 230k fee, Spelpaus |
 Netherlands | Ksa remote gambling licence | 37.8% GGR (2026) | €61,300 fee, EU/EEA seat |
 Germany | GGL slots · poker · betting | 5.3% of stakes (2021 reform) | €5M bank guarantee, EU/EEA seat |
DenmarkLicense typeDGA betting · online casino · supplier
Taxation28% GGR · 22% CIT
RequirementsDKK 343,300 fee, EU/EEA or representative
SwedenLicense typeSpelinspektionen licences
Taxation22% GGR
RequirementsSEK 230k fee, Spelpaus
NetherlandsLicense typeKsa remote gambling licence
Taxation37.8% GGR (2026)
Requirements€61,300 fee, EU/EEA seat
GermanyLicense typeGGL slots · poker · betting
Taxation5.3% of stakes (2021 reform)
Requirements€5M bank guarantee, EU/EEA seat
Before you apply
Requirements for the Danish licence.Requirements for the licence.
The DGA tests the company, the people behind it, the budget and the platform. A file that passes contains the following.
01
Eligible company - a legal person established in Denmark or another EU/EEA state (§ 27(1)), or one from elsewhere with a DGA-approved representative (§§ 27(2) and 30).
02
Fit-and-proper people - beneficial owners, board and executive management meet § 26(1): aged 21 or over, not under guardianship, no bankruptcy or debt-relief proceedings, no conviction suggesting a risk of abuse and no overdue public debt.
03
Sound business - the DGA must expect the applicant to run the business in an economically and professionally sound way (§ 29), shown through the budget template.
04
Application pack - form 2-01 with supplement A (personal declarations), supplement B and, where a representative is used, supplement C.
05
Fees with the file - DKK 343,300 for one licence or DKK 480,600 for both in 2026, paid on submission; the first annual fee falls due within a month of the licence taking effect.
06
Certified gaming system - certification by an accredited testing body before operation (BEK 682/2025 § 35), under the programme mandatory since 1 July 2025.
07
SAFE data store - a server physically separate from the gaming system (BEK 682/2025, Annex 1, E.1), with data kept for at least 5 years (§ 37).
08
Player identity - name and CPR number or equivalent, electronic ID at substantial assurance level or higher, confirmed before the first deposit (BEK 682/2025 §§ 2, 3 and 7).
09
Responsible gambling - a player-set deposit limit (§ 21), ROFUS checks at sign-up and every login (§§ 24-25), bonuses of at most DKK 1,000 with 10x wagering (§ 29 of the order).
10
AML programme - compliance with the Danish AML Act (hvidvaskloven), with suspicious-activity reports filed under its § 26 with the Danish FIU.
01
EU/EEA company or § 30 representative.
02
§ 26 tests for owners and board.
03
Sound budget under § 29.
04
Form 2-01 with supplements A-C.
05
Fee paid on submission.
06
Accredited system certification.
07
SAFE server, data kept 5 years.
08
ID before first deposit.
09
Deposit limits, ROFUS, bonus cap.
10
AML with FIU reporting.
Reflects LBK 1182/2025, BEK 682/2025 and the DGA's 2026 fee tables. Amounts are indexed every year.LBK 1182/2025 + BEK 682/2025, as of 2026.
How it works
From first call to the DGA register.
01
Route and structure
Betting, casino, both or the § 24 a supplier licence, plus the seat or § 30 representative - fixed in writing.Fixed in writing.
02
People and budget
§ 26 declarations for owners, board and managers; a budget that answers the § 29 soundness test.§ 26 and § 29 ready.
03
Filing
Form 2-01 and supplements filed with the 2026 fee: DKK 343,300 for one licence, DKK 480,600 for both.DKK 343,300 or 480,600.
04
Review and certification
DGA questions answered while the accredited lab certifies the platform and the SAFE server is built. We plan 6-9 months end to end.6-9 months realistic.
05
Licence and launch
Annual fee paid within a month of the licence taking effect; ROFUS checks, deposit limits, bonus rules and duty returns live.Annual fee within a month.
Quick facts
RegulatorSpillemyndigheden (DGA)
FrameworkLBK 1182/2025
Application · one licenceDKK 343,300 (2026)
Application · combinedDKK 480,600 (2026)
RenewalDKK 137,300 · 171,700 combined
Duty28% of GGR
Licence termUp to 5 years
Realistic timeline6-9 months
Nothing goes live in Denmark without an accredited certificate, so we book the testing lab in month one rather than after approval.
On the ground in Denmark
Run from our Copenhagen office.
Prifinance - Denmark
Copenhagen · Denmark
Copenhagen, Denmark
01
Seat or representative
An EU/EEA licensee, or a non-EU group with a § 30 representative - decided first, because it changes who signs supplement C.Decided first.
02
The DGA file
Form 2-01 with its supplements and the budget template, drafted in full and then defended through the DGA's questions.Drafted in full.
03
Lab and SAFE server
Accredited certification under BEK 682/2025 § 35 and the separate SAFE data store booked early, so the launch date does not slide after approval.Booked in month one.
04
Fees and duty
The annual fee band and the 28% duty modelled before filing, at 2026 amounts.2026 amounts, modelled.
We also have offices in
Vilnius
Lithuania
Gedimino pr. 2
Prague
Czech Republic
Vlkova 532/8, Žižkov
Dubai
UAE
33 Level, Al Saqr Business Tower
London
United Kingdom
7 Bell Yard
Madeira
Portugal
Rua da Alegria 31, 1F
Budapest
Hungary
Korányi Sándor u. 4
Istanbul
Turkey
Perpa Ticaret Merkezi, A Blok
Good to know
Taxation of gaming operators in Denmark.
Duty of 28% on gross gaming revenue plus an indexed annual fee to the DGA. Profit then pays 22% corporate tax.
Duty 28% on betting and casino
Spilleafgiftsloven taxes betting (§ 6) and online casino (§ 11) at 28% of gross gaming revenue. The ministry's table shows the same rate for 2026 and 2027.Betting and online casino.
Stakes minus winnings
The duty base is what players wager less the winnings paid back to them - revenue, not turnover.Stakes minus winnings.
Annual fee by GGR band
Eight bands in 2026, from DKK 73,200 below DKK 5 million of GGR to DKK 6,447,500 at DKK 500 million and above.DKK 73,200-6,447,500.
Land-based pays more
Gaming machines pay 41% (§ 12). Land casinos pay 45% plus a 30% supplement above DKK 5,020,100 in 2026.41% machines, 45% casinos.
Corporate tax 22%
Selskabsskatteloven § 17 sets the corporate rate at 22% for 2026 and for 2027.2026 and 2027.
Pending bill, same rate
Bill L 127 (2025-26) touches the Duties Act with technical reference updates, not a new rate; the 2027 table still reads 28%.No rate change.
Tax summary
Duty · betting, online casino28% of GGR
Duty · machines, land casino41% · 45% + 30% supplement
Annual DGA fee (2026)DKK 73,200-6,447,500
Corporate tax22%
Fee indexationYearly, § 20 personskatteloven
*As of 2026 per the Gambling Duties Act, selskabsskatteloven and the DGA fee tables. Group and founder-level outcomes are modelled per structure.
Turnkey professional support
Experienced lawyers and international consultants.
We provide end-to-end support, from company registration and the application file to regulatory interaction and compliance oversight - with an individualized approach to each client.
Oleksii Kindratenko
Builds the application itself: EU/EEA entity or § 30 representative, AML/KYC policy pack, capital structure and tax registrations. His document sets are the reason reviews finish in months, not years.
Eugeniu Bevziuc
First point of contact for international founders. Runs the whole setup remotely, across time zones and languages - from the first call to a live, licensed operator.
Follow Prifinance
Active across our channels.
Denmark · Spillemyndigheden
Launch your gaming project in Denmark with expert support.
Full-service assistance - from the EU/EEA seat or § 30 representative to the DGA file and lab certification - run through our Copenhagen office.
Get a consultation →Free legal opinion
Is Denmark the right fit for your project?
Our legal team will analyze your case at no cost and provide a written legal opinion: which jurisdiction, licence scope, or route fits your business.
Written assessment within 2-5 business days
Request a free conclusion →FAQ
The Danish gambling licence, answered.
What licences does the DGA issue for online gambling?+
Three. A betting licence under § 11, an online casino licence under § 18 (roulette, blackjack, baccarat, punto banco, poker, online bingo, slots) and, since 1 January 2025, a B2B game supplier licence under § 24 a. One-year revenue-restricted versions exist for very small operators.
What does a Danish licence cost in 2026?+
DKK 343,300 to apply for betting or online casino and DKK 480,600 for both, then an annual fee from DKK 73,200 to DKK 6,447,500 by GGR band. Renewal costs DKK 137,300, or DKK 171,700 combined. Every amount is indexed each year.
How is online gambling taxed?+
At 28% of gross gaming revenue, meaning stakes minus winnings, for betting and online casino alike in 2026 and 2027. Corporate tax is 22%, and the DGA's annual fee comes on top.
Can a company from outside the EU get a licence?+
Yes, through a representative the DGA approves under § 30, authorised to act for the licensee before the authorities and in civil and criminal cases. Approval can be withdrawn on a conviction or public debt above DKK 100,000. EU/EEA companies apply directly.
Do game suppliers need their own licence?+
Yes, since 1 January 2025. Suppliers of online casino games to § 18 licensees, and of bet settlement to § 11 licensees, need a § 24 a licence for up to five years. Operators that run their own games or settlement do not.
How long does licensing take?+
We plan for 6-9 months end to end, with lab certification of the gaming system and the SAFE data server built in parallel with the DGA review. The licence then runs for up to five years.
Which player-protection rules shape the product?+
For online casino, Executive Order 682/2025: identity confirmed before the first deposit, a deposit limit every player must set (increases wait 24 hours), ROFUS checks at sign-up and each login, and bonuses capped at DKK 1,000 with at most 10x wagering. The minimum age is 18.
Are new advertising limits coming?+
Possibly. Bill L 127 (2025-26), introduced on 25 February 2026, proposes no gambling ads on public transport, within 200 m of schools or around live sport, and nobody under 25 in ads. We treat it as pending and check its status before any campaign plan.
Denmark or Sweden for a Nordic operator?+
Sweden taxes less: 22% of GGR against Denmark's 28%, and one SEK 230,000 application covers both Swedish licences. Denmark is the way in for a non-EU group, through a § 30 representative. Each licence covers only its own market.
Why Prifinance for Denmark?+
We build the Danish file from our Copenhagen office: the EU/EEA seat or § 30 representative, the § 26 declarations, the budget for the § 29 test, and the lab and SAFE server schedule. The same team then runs the fee and duty calendar.
What licences?+
Betting, casino, supplier.
Cost?+
DKK 343,300 / 480,600 + annual fee.
Taxes?+
28% GGR + 22% CIT.
Non-EU holder?+
Via a § 30 representative.
Suppliers?+
Licence since 1.1.2025.
How long?+
6-9 months realistic.
Player rules?+
Limits, ROFUS, DKK 1,000 bonus.
New ad limits?+
L 127 pending.
Or Sweden?+
Lower tax; Denmark admits non-EU.
Why you?+
Copenhagen office, complete files.
Client notes
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Get a free legal opinion on your project - our legal team will analyze your case at no cost and provide a written legal opinion: which jurisdiction, licence scope, or route fits your business.Free legal opinion: which Danish licence fits your project and what it will cost in 2026.
✓Written legal opinion within 2-5 business days - free of charge✓A clear recommendation on the right licence scope, not a sales pitch✓Transparent fixed fees, confirmed up front✓EN · RU · ES speaking team
Prifinance is an independent law and advisory firm. We are not a regulator and are not affiliated with, endorsed by, or acting on behalf of the Danish Gambling Authority (Spillemyndigheden) or any other public authority. Authorisations are granted by, and obtained directly from, the competent authorities.