Tax on casino winnings in Finland

For Finnish players, tax is often the first question about a casino, and for good reason. The same win can be tax-free at one site and taxable at another. The difference is not the game, the size of the win or the language of the site. It is where the game is lawfully arranged.

This is general information, not tax advice. The Finnish Tax Administration, Vero, has the final word, and the statute text is on Finlex.

The rule in the Income Tax Act

Section 85 of the Income Tax Act (Tuloverolaki 1535/1992) sets the exemption. Winnings are not taxable income when they come from:

• lotteries covered by section 2 of the Finnish Lottery Tax Act, which includes Veikkaus games, or
• lotteries arranged in another state in the European Economic Area, in accordance with that state’s law.

The Finnish word in the Act, arpajaiset, is broader than the English “lottery” and is the term used for games of chance in general. That is why this section is the one that decides how online casino winnings are treated.

There is one carve-out: a win that is really payment for something, such as a prize that rewards work, can still be taxed as earned income.

What the condition means in practice

The test has two parts. The operator’s country must be in the EEA, and the game must be lawfully arranged under that country’s law. In practice, that points to the licence the casino holds.

Licence held by the casino	Inside the EEA?	Current tax position for a Finnish resident
Veikkaus (Finland)	Yes	Tax-free
Malta Gaming Authority	Yes (Malta)	Tax-free, under the EU/EEA condition
Estonian Tax and Customs Board	Yes (Estonia)	Tax-free, under the EU/EEA condition
UK Gambling Commission	No	Taxable
Isle of Man GSC	No	Taxable
Gibraltar	No	Taxable
Curaçao Gaming Authority	No	Taxable
Anjouan	No	Taxable

The UK row is spelled out by Vero itself. Its Brexit guidance says lottery prize income from a UK source, poker winnings included, is taxable for Finnish tax residents.

A brand can run several sites under different licences. Check the licence on the site you actually play at, in its footer, and match it against the regulator’s register.

Taxable winnings: what to expect

Winnings from casinos licensed outside the EEA fall outside the exemption, so they are taxable income and belong on your tax return.

How taxable gains and losses are counted for online play has been a live question in the Finnish courts. Because the details depend on the case, we don’t summarise them as a rule. If you have played at non-EEA casinos, ask Vero or a tax adviser how to report it.

What changes from July 2027

The Income Tax Act has already been amended to fit the new Gambling Act, which opens Finnish online casino to licensed operators from 1 July 2027. The amended exemption distinguishes games offered under the new Finnish system from games offered under another EEA state’s law.

Law firms reading the government proposal say the aim is for winnings from games that are made available to Finnish players outside the new system to become taxable, even with an EEA licence. Factors named include a Finnish-language site, marketing in Finland and accepting Finnish registrations. As of November 2026, that reading has not been tested in practice, and Vero’s player guidance for the new system is the source to watch.

For play before July 2027 the current rule applies. For play after, check again.

How to confirm a licence yourself

Don’t rely on a badge in a footer. Each regulator publishes its own register, and a minute there settles the question.

• Malta Gaming Authority: search the operator or domain in the MGA licensee register.
• Estonian Tax and Customs Board: the EMTA publishes the gambling operators it licenses.
• Anything else: if the regulator sits outside the EU/EEA, the current exemption does not apply, whatever the site says about tax.

Keep a screenshot of the licence details with your own records, together with the casino’s transaction history for any large win. If Vero ever asks where a win came from, that answers it.

A three-step check before you play

1. Find the licence. Look in the site footer for the regulator and licence number.
2. Check the country. EU/EEA, or not? The table above covers the common ones.
3. Check the date. From July 2027, confirm how Vero treats EEA-licensed sites that serve Finland.

The licence country also says something about your protections, beyond tax. Our guide to Finland’s online casino law explains the monopoly and the reform, and the wager-free bonus list for Finland shows offers where the licence is printed on every card.

If you feel gambling is costing more than money, Peluuri offers free help on 0800 100 101.