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Obračun poreza prema
Zakonu o igrama na sreću, Sl. glasnik RS 22/19. Član 101 do 103.
Način obračuna poreza:
Porezna osnovica = Ukupni dobitak – Ukupni ulog
Porez = Porezna osnovica x Stopa poreza
Primjer: Ulog listića = 100,00KM, Kvota: 15,00, Ukupni dobitak: 1500,00
Porezna osnovica = 1.500,00 – 100,00 = 1.400,00
Porez = 1.400,00 x 0,10 = 140,00
Isplata = 1.500,00 – 140,00 = 1360,00
Stope poreza u KM:
0,00% - za dobitke od 0,00KM do 1.000,00KM
10,00% za dobitke veće od 1.000,00KM do 10.000,00KM
15,00% za dobitke veće od 10.000,00KM do 50.000,00KM
20,00% za dobitke veće od 50.000,00KM do 100.000,00KM
30,00% za dobitke veće od 100.000,00KM
Stope poreza u €:
0,00% - za dobitke od 0,00€ do 511,29€
10,00% za dobitke veće od 511,29€ do 5.112.91€
15,00% za dobitke veće od 5.112.91€ do 25.564,59€
20,00% za dobitke veće od 25.564,59€ do 51.129,18€
30,00% za dobitke veće od 51.129,18€