Tax return. Lotto, races, poker, casino: are gambling winnings taxable?

Do you have to declare the winnings you have won from games of chance or cards? Depending on the games and the sums, the taxation is different. Explanations.


You have won a large sum through a game. Whether in the lottery , a scratch game , horse racing or cards, this is important for your income declaration and the calculation of your tax .

Here's what you need to know.

Lotto, scratch cards: games of chance

Winning a large sum is exceptional. And it is for this reason that these unexpected gains from games of chance are not subject to tax. They should therefore not be declared because they are not really income. You can play without tax at

The Ministry of Economy and Finance considers that this inflow of money is not regular, but it will carefully examine what you are going to do with it.


In fact, depending on the investments or investments that you will make with this new heritage, you will be taxed the following year according to the income that will have been generated.

Note that each investment has its own tax system:

  • no taxes below a certain ceiling for traditional booklets (Livret A, LDD or LEP),
  • social contributions for life insurance,
  • capital gains tax for shares.

Read also: Are Online Casinos Safe?

Poker and bridge: card games

For card players, there may be amounts to declare to taxes. The figures are then to be reported in the category called  Non-Commercial Profits (BNC)  when:

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  • the game in question is not pure chance but requires mastery and strategy,
  • you are a professional poker or bridge player, ie you regularly win large sums.

If you are an amateur bridge or poker player, no winnings to declare.

PMU, horse racing online or on the racetrack

Winnings from betting on horse races are not subject to income tax, although the Ministry of Economy and Finance does not expressly exempt them.

Slot machines and casino games

According to the tax authorities, "winnings from casino games over 1,500 euros are subject to a social levy  under the CSG, a tax levied by the casino". Clearly, the sum given to the player is a net sum.

Note: for online casino games authorized by Sweden, winnings are taxable if they represent a professional activity.