France emblem says – France has become the model of how not to regulate the industry. Its over taxed and over regulated. The tax regime is heavy on both the players and operators and that doesn’t include the 33% corporate tax rate. A Gambling License in France offers little value to a company’s global strategy.

France emblemBased in Paris, France, ARJEL is the country’s regulatory regime. It aims to ensure that the market is a safe-haven from various types of criminal activity. They do this with safe and transparent transactions, and by controlling and limiting problem gambling to ensure the regulated gaming segments are balanced. They also aim to exclude operators that are unlicensed and give heavy fines to those that are found to be doing business.

There is one type of license with the annual fee rising depending on how many licenses you possess. France’s system of taxation is often criticized due to how detrimental it is to poker operators. Players pay 2% on all cash game pots with sports bets carrying a 7.5% tax on all bets placed. This is addition to a levy of 8% on all horseracing bets and 1% on all sports bets. Corporate income tax is also payable at a rate of 33%. Licensees have to adopt an IT system known as “Frontal”, which ensures the safety of all player information.

For each of the five years in each term, every licensee must agree to undergo an audit undertaken by a third party to make sure that they are up to the standards set by ARJEL.

Type of Company Entity Available for iGaming Firms:
Privately held companies

Corporation Tax Rate:
Gambling companies incorporated in, with their place of effective management in; or carrying on operations (presumably through a permanent establishment) in, France would also have to pay corporate income tax at the headline rate of 33.3%. Found on, this may need to be checked.

Additional Gaming Tax Rate:
Players have to pay 2% on all cash games pots and 7.5% on bets placed on sporting events. 7.5% is also payable on horseracing bets. 8% levy on all horseracing bets as well as 1.8% levy on all sports bets.

Minimum Share Capital for an iGaming Company:
Is verified by a third-party report

Security Requirements/Indemnity for Players Deposits:
All licensees must adopt an IT system known as “Frontal.” All customers’ data and information runs through here and is stored in an access-safe box that only ARJEL can access.

License Fee:
One type of license with the annual fee based on the amount of licenses issued.

  • €20,000 for one license
  • €30,000 for two
  • €40,000 for three.

License Duration:
Five years

Do Local Banks Process Online Gaming Transactions:
Yes and no. Most payments go through e-Wallets such as Neteller.

Bandwidth Type Available:
No Information Available

Software Testing Requirements:
No specific requirements

Reporting Requirements to the iGaming Regulators and/or Financial Regulator:
All licensees are required to submit a certification issued by a third party, accredited by ARJEL, once a year.

Anti-Money Laundering Policy for iGaming Firms:
Regulations regarding money laundering have been put in place

Restrictions on Jurisdictions from which you can take Wagers:
The regime only applies to the French market

Contact Details of Government Department or Regulator:
Regulatory Authority Online Games
99-101 rue Leblanc
75015 Paris, France
Phone Number: +33 1 57 13 13 00

Email:  [email protected]