The 2025 Finance Act created the category of "other income and gains" for income tax purposes. It includes in particular foreign-source online gambling winnings, to which a final withholding tax of 30% applies.
How the withholding works
Credit institutions, similar bodies and other persons involved in the payment must withhold 30% of the gross amount paid, without any deduction. The withholding is remitted electronically to the administration before the end of the month following that of the deduction.
The classification covers games whose operation rests wholly or partly on chance, whatever their form. The nature of the platform, the payment channel and the origin of the winnings are therefore decisive.
Reporting and traceability
The intermediaries responsible for the withholding also have reporting obligations. For the recipient, the final nature of the withholding means that it in principle discharges the income tax on the winnings concerned. Conversely, the absence of a withholding by a local intermediary should not be read as an automatic absence of any obligation.
Platform statements and evidence of gross winnings, withholdings and transfers should be kept. Tax compliance says nothing about whether the transaction complies with the foreign exchange regulations or with the other rules applicable to online gambling. Those frameworks must be examined separately.
Sources
- Directorate General of Taxation — Circular note no. 736 on the tax measures of Finance Act no. 60-24 for the 2025 budget year, 2025-03-07.
- Médias24 — 2025 Finance Act: here is the DGI's circular note, 2025-03-08.
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This publication is provided for information purposes only and does not constitute personalised tax or legal advice.