Point of consumption tax

The point of consumption tax is a regulatory framework imposed on gambling operators based on the location of the consumer, rather than the location of the operator. This taxation system ensures that taxes are paid in the jurisdiction where the betting takes place, rather than where the company is headquartered. It aims to level the playing field between domestic and offshore operators and ensure fair revenue distribution. By focusing on the consumer's point of consumption, this tax supports local economies and helps fund public services derived from gambling revenues. Understanding this tax is crucial for both operators and players to navigate the complex landscape of gambling regulation effectively.