Denmark

Status as of 23 October 2026. Not legal advice: this guide describes what official sources say and is not a substitute for advice on a specific case.

Who regulates

The Danish Gambling Authority (Spillemyndigheden) issues gambling licences in Denmark. Online casino games, including combination games, may be offered only under an online casino licence issued by the authority.

Licences and how to apply

Two main online licences exist: online casino and betting. A betting licence covers both online and land-based betting. Each lasts up to five years.

• Application fee in 2026: DKK 343,300 for betting or online casino, or DKK 480,600 for a combined licence.
• Renewal in 2026: DKK 137,300, or DKK 171,700 for a combined renewal.
• Annual fee: set by gross gaming revenue (GGR) bands, from DKK 73,200 to DKK 6,447,500 in 2026.

The authority also issues a revenue-restricted licence for online casino or online betting. It lasts up to one year, with GGR capped at DKK 1 million and turnover at DKK 10 million.

Taxes

Online casino and betting each pay a duty of 28% of GGR, defined as stakes minus winnings. The rate rose from 20% on 1 January 2021. The Ministry of Taxation and Growth's rates table shows 28% for both 2026 and 2027.

What changed

• 1 January 2026: a new revenue-restricted online casino licence took effect. It lasts up to one year, caps gambling turnover at DKK 1,000,000, requires a payout percentage of at least 80 and is open only to applicants with no other gambling licence.
• 25 February 2026: bill L 127, which would have tightened marketing rules and strengthened supervision, was introduced. It lapsed at the general election.
• 7 October 2026: bill L 37 was introduced. With a few adjustments, it reintroduces L 127 and gives effect to the political agreement of 24 October 2025 on gambling.

What to watch

Bill L 37 is a proposal and is not yet law. As introduced, it would enter into force on 1 January 2027, with staged dates:

• 1 April 2027: the authority could start processing applications for a proposed licence for retailers of land-based games.
• 1 July 2027: rewritten marketing rules and a new duty for licence holders to monitor players and act on signs of problem gambling. The proposed rules would ban gambling marketing on public transport, in public areas within 200 metres of schools and youth education institutions, and from 10 minutes before to 10 minutes after a live sports broadcast. Marketing could not feature people under 25. Payments to third-party marketers could not be based on player turnover, winnings or losses.
• 1 October 2027: most of the remaining amendments to the Gambling Act.