15% contribution on gambling advertising spend takes effect
The 2025 social security financing law created a 15% contribution on gambling operators' advertising spend, in force from July 2025.
By Oliwer Brewitz, Head of Marketing
Key changes
- New 15% contribution on advertising and promotion costs
- Higher levies on GGR for lotteries, sports betting, card games and casino games
- Sports sponsorship exempt; online horse-race betting excluded
- In force from July 2025
What changed
The social security financing law for 2025 (loi du 28 février 2025) raised the levies on the gross gaming revenue of lotteries, sports betting, card games and automated casino games, and created a new contribution for the national health insurance fund on gambling operators' advertising and promotion costs. The contribution is codified in Article L137-27 of the Code de la sécurité sociale at a rate of 15%. According to the government, online horse-race betting is excluded and sports sponsorship is exempt. The ANJ states that the new 15% tax on marketing took effect from July 2025. Article L137-27 was further amended by the law of 30 December 2025.
What it means for advertising
The contribution raises the cost of advertising and promotion for operators by 15%. The ANJ said that 2025 promotional spending came in 8% below forecasts, partly because of the new tax. Because sports sponsorship is exempt according to the government, some budget may shift towards sponsorship, which the ANJ also asks operators to moderate. Higher levies on gross gaming revenue also reduce the margin available for marketing.
What operators should do
Account for the contribution in media budgets and agency agreements, and track which costs fall within its base, which covers advertising and similar outsourced services. Check how sponsorship costs are recorded. Monitor further amendments in annual social security financing laws, since Article L137-27 was amended again at the end of 2025. Finance and marketing teams should agree how the contribution is allocated across brands and campaigns, and how it is reported.
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