A win is not always exempt, and depositing crypto into a casino can be taxable in itself. Gaming with crypto brings together the rules for gambling winnings, for competition prizes and for crypto-assets. The outcome depends on who runs the game, on what basis, and what you deposit and withdraw.
| Income | Basic rule |
|---|---|
| Winnings from gambling operated under a permit under Slovak law, and similar winnings from abroad | fully exempt (§ 9(2) of the Income Tax Act) |
| Winnings from casinos without a permit valid for Slovakia | the exemption is disputed. The approach must be assessed for the specific operator and justified |
| Prizes from tournaments and competitions, such as on Discord or Twitch | exempt up to €350 per prize, the rest is other income under § 8 |
| Prizes from sports competitions for a player for whom it is self-employment | income under § 6 with no €350 exemption |
| Depositing crypto into a casino | exchange of a crypto-asset for a service, so a sale of a crypto-asset |
| Selling in-game skins and digital items | the income must be classified by the nature and scale of the sales |
Why a written justification. For casinos and gaming income there is no clear rule for every situation. If the chosen approach is backed by a legal memorandum, it can be defended in an audit and does not rely on anyone’s memory.
| Service | Price |
|---|---|
| Individual tax return | from €50 |
| Transaction processing from one clean export | €0.35 per transaction |
| Full service with a tax advisor | from €250 (2% of the § 8 tax base, capped at €1,500) |
| Legal memorandum on the chosen approach | after consultation |
Cases are anonymised.
It depends on the basis on which the casino operates the game. Winnings from games operated under a permit under Slovak law, and similar winnings from abroad, are exempt. For casinos without such a permit the exemption is disputed.
Depositing crypto into a casino is an exchange of a crypto-asset for a service, so a sale. If the crypto was worth more at deposit than its purchase price, taxable income arises.
If it is not self-employment, the prize is exempt up to €350 and the remaining €650 is taxed as other income in your return.
Usually yes. The classification depends on how often and at what scale you sell, and how you obtained the skins.
If gaming is your self-employment, prizes are income under § 6 and the €350 exemption does not apply.
At fair value on the day received. A later sale of that crypto is then a separate taxable event.
Sources: Act No. 595/2003 Coll. on Income Tax, § 2(ai), § 6, § 8 and § 9(2), and the Slovak Financial Administration’s practical guidance on taxation of cash winnings and prizes.
Tell us where you play, what you won and what you sell. We will tell you what is taxed and what the return will cost.
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