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Where this date falls part-way through an accounting period, the increased rate will be charged only on the profits that arise between 1 April 2026 and the end of that accounting period. At Autumn Budget 2024, the government announced its intention to consult on reforms to the tax treatment of remote gambling, aiming to modernise and simplify the tax system. The changes to the wording of the Finance Act 2007 will provide clarity in relation to the penalty regimes that apply for General Betting Duty, Remote Gaming Duty and Pool Betting Duty. The repeal of Bingo Duty supports lower risk activities and bingo clubs and simplifies the tax system by removing one of 7 gambling duties.

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The online gambling market in the USA is rapidly expanding, with revenue expected to surpass $92.9 billion by 2023 and continue growing at a CAGR of 11.5%. Some states, like New Jersey, Nevada, Pennsylvania, and Michigan, have legalized online gambling, while others have restrictions in place. The legal landscape for online gambling in the USA is complex, as regulations vary by state. This guide explores the key steps to building a thriving online gambling platform in the U.S.