Finland Court Rejects Spin-by-Spin Gambling Tax

Finland’s Supreme Administrative Court has ruled against the country’s approach to taxing online slot games hosted outside the European Economic Area, dealing a setback to the Tax Administration’s treatment of individual spins as separate taxable events.

The policy targeted offshore gambling operators, including companies operating from jurisdictions such as Curaçao, that accept wagers from Finnish customers without holding a Finnish licence.

Finland’s gambling sector is still dominated by the state-owned Veikkaus monopoly, although the country is preparing to introduce a licensing model ahead of a planned market opening in July 2027.

The ruling, reported by Helsinki-based business publication Taloustaito, requires the Tax Administration to stop considering every individual slot spin as its own taxable event. The decision was narrowly reached, with the judges voting 3–2.

Ruling Welcomed by Gambling and Tax Experts

The court decision has received a positive response from both tax specialists and industry representatives.

Miika Härkönen of the Finnish Taxpayers’ Association welcomed the judgment, particularly the court’s rejection of the principle that every spin should be considered a separate taxable event. He described this aspect as a key element of the decision.

The gambling industry has also responded favourably.

Antti Koivula, Chief Compliance Officer at Hippos ATG, commented on LinkedIn that the previous interpretation had been “absurd.”

According to Koivula, the ruling limits the Tax Administration’s previous spin-by-spin approach and establishes that taxable income should instead be assessed based on an individual playing session.

However, the ruling does not allow losses from one playing session to be deducted from winnings generated during another session. As a result, players could potentially face a tax bill even if their overall gambling activity resulted in a net loss.

Koivula also noted that another decision concerning professional sports betting taxation is expected shortly.

Finland Moves Ahead With 2027 Gambling Market Opening

The court’s decision comes as Finland continues preparations for the launch of its new regulated iGaming market, scheduled for July 2027.

The Ministry of the Interior has already proposed rules covering the requirements that future licence holders will need to meet, including provisions governing stakes and gameplay.

Under the proposed slot rules, autoplay would not be permitted. Spins would also need to last at least 2.5 seconds, while players would receive reminders every 15 minutes asking them whether they want to continue playing or log out.

Interest from operators has already exceeded initial expectations.

The National Police Board’s Gambling Administration has confirmed that approximately 50 operators have submitted licence applications. That figure is more than twice the number reported toward the end of March.

Foreign companies account for most of the early applications, creating additional work for Finnish regulators. Authorities must examine corporate structures and financial information spanning several jurisdictions as part of the licensing process.

Applicants are required to pay a €29,000 processing fee, with the review process beginning only after the payment has been received.

Regulatory checks go beyond the submitted application documents. Authorities are also examining the financial position of related companies to identify potential risks, including money laundering concerns.

No application deadline has been established. However, regulators are targeting an average processing period of approximately six months.