Regulation 25/30

Taxation 16/20

Product 17/20

Integrity 13/15

Advertising 12/15

Market Summary

Positive market on recent initial opening with a good regulatory and fiscal balance attracting a significant number of operators. However, a lack of clear operational guidance resulting in fines being imposed and new product restrictions are negatives.



Regulatory framework

Land-based and online racing and sports betting is licensed and regulated by the SGA. The Gambling Act 2018 provided for the licensing and regulation of online betting from
the start of 2019. Land-based betting remains dominated by the previous racing and sports betting monopolies ATG and Svenska Spel.

Licensing numbers & costs

Unlimited land-based and online racing and sports betting licences, with 45+ online licences awarded. The cost of a betting licence is SEK400k and can be issued for up to five years. The annual fee is based on turnover and ranges from SEK30k to SEK500k.

Enforcement & player protection

Betting prohibited for under 18s. Players must be allowed to self-exclude and licensees must check the national self-exclusion register. Players must specify deposit and betting limits. ISPs must display a warning message on unlicensed operator websites. Licensees banned from offering credit. AML in place.

Betting tax & levies

Betting is taxed at 18% GGR. No tax on player winnings unless from an unlicensed operator where a tax of 30% of winnings applies. Proposals for a horse racing levy and special copyright type protection for sports have been rejected.

Other taxation

20.6% corporation tax in 2021. Gambling is exempt from VAT.

Betting channels

Land-based and online racing and sports betting. Land-based is dominated by the two ex-monopolies.

Types of betting

Fixed odds, pool and exchange betting are licensed. Betting on virtual events is permitted. From the start of 2020, the SGA has prohibited betting on Swedish sports involving rule violations e.g. yellow cards, limits betting to the top four football division teams, bans betting on most friendly football matches and the individual performance of any under 18 player.

Betting integrity

Operators are required to report suspicious betting to the authorities. Sweden has signed (but not ratified) the Council of Europe sports manipulation convention and is a member of its network of national platforms. Its national platform involves governmental authorities, sports bodies and betting operators.


A specific criminal provision covering the manipulation of sport was introduced in the Gambling Act with imprisonment for up to two years.

Advertising (incl. bonuses) & sponsorship

Advertising is permitted by licensees but must not target minors or players that have closed their account or self-excluded. The industry has adopted its own self-regulation Marketing Guidelines. Bonuses can only be offered to new customers. Sponsorship of sport is allowed but must not be included on products for minors e.g. children’s football club shirts.