NGR Calculator 2026: Net Gaming Revenue Lookup Tables
The NGR lookup tool: deduction-by-deduction worked grids from GGR inputs of $50K to $5M, covering bonus cost, PSP fees, gaming tax by jurisdiction, and platform fees. Includes NGR margin benchmarks by vertical and the affiliate payout implications of NGR-based versus GGR-based RevShare. Every deduction assumption is stated so finance teams can reproduce each cell.
NGR (net gaming revenue) equals GGR minus bonus cost, payment processing fees, gaming tax, and platform fees, and on a standard regulated-market deduction profile only 47% of gross gaming revenue survives to become NGR. This calculator page precomputes that arithmetic across GGR inputs from $50,000 to $5 million, shows how each deduction moves the result, and translates the answer into what matters for partner programs: the size of the RevShare base. Every deduction percentage is stated in the methodology section, so finance teams can swap in their own rates and reproduce any cell.
Key Takeaways
On a standard profile (25% bonus cost, 4% PSP fees, 21% gaming tax, 3% platform fees), $1M of GGR yields $470K of NGR, a 47% NGR margin. Each bonus-cost point moves NGR margin by exactly one point, making bonuses the biggest controllable deduction. Gaming tax spreads from 5% of GGR in Malta to 37.8% in the Netherlands, so identical operators can see NGR margins 33 points apart on jurisdiction alone. A 30% RevShare on NGR at a 47% margin equals an effective 14.1% of GGR, which is the single number affiliates should compare across programs.
NGR Formula: What the Calculator Computes
The formula is NGR = GGR - bonus cost - PSP fees - gaming tax - platform fees, and the standard profile used throughout this page deducts 25% + 4% + 21% + 3% = 53% of GGR, leaving a 47% NGR margin. GGR itself is stakes minus player winnings. Bonus cost is the real cost of granted bonuses and free bets that convert to withdrawable balance. PSP fees cover deposit and withdrawal processing plus chargebacks. Gaming tax is the jurisdiction levy on gaming revenue, and platform fees cover the PAM and core software stack. Affiliate agreements define which of these deductions apply before RevShare is computed, which is why the same headline percentage pays differently across programs.
This page is the lookup tool; the theory lives elsewhere. For formula derivations and industry-average context see GGR vs NGR: formulas and industry averages, and for how NGR feeds commission model choice see the RevShare vs CPA calculator and the affiliate marketing math reference.
NGR Lookup Table: GGR $50K to $5M
At the standard 53% total deduction profile, every $1 of GGR produces $0.47 of NGR, and the table below breaks out each deduction line across seven GGR levels from $50K to $5M. The deductions scale linearly, so intermediate GGR values interpolate directly: a $750K GGR month sits exactly between the $500K and $1M rows. Replace any column with your own rates using the sensitivity grids in the next two sections.
| Monthly GGR | Bonus Cost (25%) | PSP Fees (4%) | Gaming Tax (21%) | Platform Fees (3%) | NGR (47%) |
|---|---|---|---|---|---|
| $50,000 | $12,500 | $2,000 | $10,500 | $1,500 | $23,500 |
| $100,000 | $25,000 | $4,000 | $21,000 | $3,000 | $47,000 |
| $250,000 | $62,500 | $10,000 | $52,500 | $7,500 | $117,500 |
| $500,000 | $125,000 | $20,000 | $105,000 | $15,000 | $235,000 |
| $1,000,000 | $250,000 | $40,000 | $210,000 | $30,000 | $470,000 |
| $2,500,000 | $625,000 | $100,000 | $525,000 | $75,000 | $1,175,000 |
| $5,000,000 | $1,250,000 | $200,000 | $1,050,000 | $150,000 | $2,350,000 |
Bonus Cost Sensitivity Grid
Bonus cost is the largest controllable deduction, and every percentage point of GGR spent on bonuses removes exactly one point of NGR margin: cutting bonus cost from 30% to 20% of GGR lifts NGR margin from 42% to 52%. The grid below holds the other deductions fixed at 28% of GGR (4% PSP + 21% tax + 3% platform) and varies bonus cost across the 15-35% band observed from acquisition-heavy to retention-optimized operators (Track360 analysis).
| Monthly GGR | 15% Bonus (57% margin) | 20% Bonus (52% margin) | 25% Bonus (47% margin) | 30% Bonus (42% margin) | 35% Bonus (37% margin) |
|---|---|---|---|---|---|
| $50,000 | $28,500 | $26,000 | $23,500 | $21,000 | $18,500 |
| $250,000 | $142,500 | $130,000 | $117,500 | $105,000 | $92,500 |
| $1,000,000 | $570,000 | $520,000 | $470,000 | $420,000 | $370,000 |
| $5,000,000 | $2,850,000 | $2,600,000 | $2,350,000 | $2,100,000 | $1,850,000 |
Bonus accounting method matters as much as the rate: operators deducting the face value of granted bonuses report 20-40% higher bonus cost than operators deducting only converted (wagering-completed) bonus value. Affiliates auditing an NGR statement should ask which method the agreement uses, because the choice routinely moves reported NGR by 5-10% with no change in real economics. Bonus abuse sits inside this line too; abusive cohorts can push effective bonus cost above 50% of the GGR they generate.
Gaming Tax by Jurisdiction
Gaming tax ranges from 5% of GGR in Malta to 37.8% in the Netherlands, the widest spread of any NGR deduction, and it is entirely jurisdiction-determined. The table below lists indicative 2026 online casino rates for common licensing markets and shows the resulting NGR margin and NGR on $1M of GGR, holding the other deductions at 32% (25% bonus + 4% PSP + 3% platform). Rates change frequently and several markets tax turnover rather than GGR; confirm current rates with the regulator before budgeting.
| Jurisdiction | Tax Basis | Indicative Rate | NGR Margin | NGR on $1M GGR |
|---|---|---|---|---|
| Malta (MGA) | GGR (Malta-sourced) | 5% | 63% | $630,000 |
| New Jersey, US | Online casino GGR | 17.5% | 50.5% | $505,000 |
| Spain (DGOJ) | GGR | 20% | 48% | $480,000 |
| Ontario, Canada | iGaming revenue | 20% | 48% | $480,000 |
| United Kingdom (UKGC) | GGR (remote gaming duty) | 21% | 47% | $470,000 |
| Sweden (Spelinspektionen) | GGR | 22% | 46% | $460,000 |
| Italy (ADM) | Online casino GGR | 25.5% | 42.5% | $425,000 |
| Denmark (Spillemyndigheden) | GGR | 28% | 40% | $400,000 |
| Netherlands (KSA) | GGR | 37.8% | 30.2% | $302,000 |
| Germany (GGL) | Stakes (slots/poker turnover) | 5.3% of stakes | varies with hold | depends on hold % |
| Curacao (CGA) | No GGR tax; licence fees | ~0% | 68% | $680,000 |
Germany deserves its own note: the 5.3% levy applies to stakes rather than GGR, so its GGR-equivalent burden depends on hold. At a typical 4% slot hold, 5.3% of stakes equals roughly 130% of GGR from slots, which is why German-licensed slot operations run structurally thin margins and why many affiliate deals in Germany are CPA-based rather than NGR RevShare. Regulator sources for the rates above include the UKGC, MGA, GGL, ADM, and market data published by the EGBA.
PSP Fees and Platform Fees
Payment and platform lines together consume 5-9% of GGR for a typical regulated operator, split between PSP processing at 1.8-3.5% of deposit volume and platform fees at 2-5% of GGR. Because PSP fees are charged on deposits rather than GGR, their GGR-equivalent weight depends on hold: an operator holding 4% of deposits as GGR pays far more in processing relative to revenue than one holding 8%. The table below lists the standard fee lines and typical ranges (Track360 analysis).
| Fee Line | Charged On | Typical Range | GGR-Equivalent Weight |
|---|---|---|---|
| Card and APM processing | Deposit volume | 1.8-3.5% | 3-5% of GGR |
| Open banking / bank transfer | Deposit volume | 0.5-1.2% | 1-2% of GGR |
| Chargebacks and disputes | Deposit volume | 0.2-0.6% | 0.5-1% of GGR |
| Withdrawal processing | Withdrawal volume | 0.5-1.5% | 0.5-1% of GGR |
| Platform / PAM fee | GGR | 2-5% | 2-5% of GGR |
| Game content royalties | Casino game GGR | 8-15% | usually excluded from NGR deductions |
Game content royalties are the contested line: providers charge 8-15% of game GGR, and some operators push this into the NGR deduction stack while most affiliate agreements exclude it as a cost of sales. An agreement that deducts content royalties on top of the standard profile drops the RevShare base by another 8-12 points, so affiliates should read the deduction list, not the headline percentage. MGA licensee obligations require the NGR calculation method to be documented in the affiliate agreement, and UKGC licence conditions impose equivalent transparency expectations on British-facing operators.
NGR Margin Benchmarks by Vertical
NGR margin spans 40-75% of GGR across verticals, with regulated online casino at the low end and poker at the high end, and the spread comes almost entirely from tax exposure and bonus intensity. The bands below are Track360 analysis of cross-program aggregates and public operator disclosures; individual programs vary with jurisdiction mix and bonus strategy. Use them to sanity-check a program's reported NGR: a regulated casino program reporting 65% NGR margin or 35% margin deserves questions either way.
| Vertical | Typical NGR Margin | Main Margin Driver | Bonus Intensity |
|---|---|---|---|
| Online casino (regulated EU/UK) | 42-52% | Gaming tax 20-38% | High: 20-30% of GGR |
| Online casino (offshore/crypto) | 55-70% | Minimal gaming tax | High: 20-35% of GGR |
| Sportsbook (regulated) | 48-60% | Lower bonus load, margin volatility | Moderate: 12-20% of GGR |
| Poker (rake-based) | 65-75% | Low bonus cost, rake stability | Low: 8-15% of GGR |
| Bingo and soft games | 50-60% | Moderate tax and bonus load | Moderate: 15-25% of GGR |
Affiliate Payout Implications: NGR-Based RevShare
A 30% RevShare on NGR at a 47% NGR margin pays an effective 14.1% of GGR, less than half what the headline suggests, and this conversion is the single most useful number when comparing programs with different deduction stacks. The grid below converts NGR-based RevShare rates into effective GGR rates across four NGR margin levels. Compare offers on the effective-GGR row and the ranking between competing programs frequently reverses: a 25% RevShare at a 65% margin (16.3% effective) beats a 35% RevShare at a 40% margin (14.0% effective).
| NGR Margin | 25% RevShare | 30% RevShare | 35% RevShare | 40% RevShare |
|---|---|---|---|---|
| 40% (heavy-tax regulated) | 10.0% | 12.0% | 14.0% | 16.0% |
| 47% (standard profile) | 11.8% | 14.1% | 16.5% | 18.8% |
| 55% (light-tax regulated) | 13.8% | 16.5% | 19.3% | 22.0% |
| 65% (offshore/crypto) | 16.3% | 19.5% | 22.8% | 26.0% |
Deduction transparency is the operational half of the payout question: the commission engine must apply the contractual deduction list identically every month, and silent mismatches between the written NGR definition and the computed one are the top source of affiliate payment disputes. Negative carryover interacts here as well, because a big player win produces negative NGR for the month and the agreement determines whether that deficit rolls forward against future commission. Programs that expose per-deduction reporting to partners resolve statement queries in days instead of weeks and materially reduce churn among high-value affiliates.
How to Calculate NGR: Step by Step
Five steps turn raw wagering data into a defensible NGR figure, and steps 3-4 are where 90% of statement disputes originate. Run the sequence monthly per brand and per jurisdiction, because tax rates and bonus mechanics differ across both.
- Compute GGR: total stakes minus total player winnings for the period, per jurisdiction and product vertical, since tax treatment differs by both.
- Deduct bonus cost using the contractually defined method: face value of granted bonuses or converted bonus value only, applied consistently month over month.
- Deduct payment costs: PSP processing on deposits and withdrawals plus chargebacks, typically 1.8-3.5% of deposit volume, converted to the period's actual invoiced amounts rather than a flat estimate.
- Deduct gaming tax at the jurisdiction rate on the correct basis, using the jurisdiction table above as a starting point and the regulator's current published rate as the authority.
- Deduct platform fees per the agreement, then publish the resulting NGR with a per-deduction breakdown so affiliates and auditors can trace every line from GGR to the RevShare base.
Methodology & Assumptions
One formula and 11 stated assumptions generate every table on this page: NGR = GGR - bonus cost - PSP fees - gaming tax - platform fees, with the standard profile set at 25% + 4% + 21% + 3% = 53% of GGR. All benchmark ranges are Track360 analysis of cross-program anonymized aggregates and public regulatory sources; tax rates are indicative and must be verified with the regulator. The assumptions:
- The standard profile (25% bonus, 4% PSP, 21% tax, 3% platform) models a UK-style regulated casino operation; it is a reference point, not a universal truth.
- All deductions are expressed as percentages of GGR for comparability, even though PSP fees are actually charged on deposit and withdrawal volume.
- PSP conversion to GGR terms assumes a 5-7% blended hold of deposits; lower hold raises the GGR-equivalent PSP weight.
- Bonus cost means the cost of bonuses converting to withdrawable balance unless a row states face-value accounting.
- Gaming tax rates are indicative 2026 online casino rates compiled from regulator publications (UKGC, MGA, GGL, ADM) and EGBA market data; several markets apply different rates to sports betting.
- Germany is turnover-taxed at 5.3% of stakes for online slots and poker, so its GGR-equivalent burden depends on hold and is excluded from GGR-margin averages.
- Curacao figures reflect the licence-fee model with no GGR tax; substance and local requirements still carry real cost not modeled here.
- Game content royalties (8-15% of casino game GGR) are treated as cost of sales, not an NGR deduction, matching the majority of affiliate agreements.
- Vertical margin benchmarks aggregate programs across jurisdictions; a single-market operator can sit outside its vertical band on tax exposure alone.
- Effective-GGR conversion assumes RevShare applies to the full stated NGR with no additional admin-fee deductions.
- All figures are monthly, pre-corporate-tax, and denominated in USD.
How to Cite This Page
Cite as: Track360 (2026), "NGR Calculator 2026: Net Gaming Revenue Lookup Tables," track360.io. Please link to this page when quoting the deduction grids, jurisdiction tax table, or margin benchmarks so readers can see the stated assumptions. Tax rates are indicative compilations from regulator sources and change frequently; the benchmark bands are Track360 estimates.
Frequently Asked Questions
Five questions cover the NGR calculations readers ask about most: the formula, the GGR difference, typical margins, tax variation, and payout auditing.
Frequently Asked Questions
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Related Resources
Related Terms
NGR (Net Gaming Revenue)
NGR is the revenue that remains after an operator deducts costs such as bonuses, taxes, and platform fees from GGR. It is a common base for RevShare calculations in iGaming affiliate programs.
GGR (Gross Gaming Revenue)
GGR is the total amount wagered by players minus the total amount paid out as winnings. It represents the raw revenue an iGaming operator earns from player activity before any deductions for bonuses, taxes, or operational costs.
GGR vs NGR
GGR is wagers minus winnings. NGR deducts bonuses, taxes, and fees from GGR. The difference impacts affiliate RevShare payouts by 30-50%.
GGR Deductions
GGR deductions are the operator costs subtracted from gross gaming revenue to calculate net gaming revenue (NGR), which forms the basis for RevShare affiliate commission payments.
GGR Tax (Gross Gaming Revenue Tax)
GGR Tax is a government levy calculated as a percentage of an operator's Gross Gaming Revenue, payable to the licensing jurisdiction.
Revenue Share
A commission model where affiliates receive a recurring percentage of the net revenue generated by referred users for the lifetime of those users or for a defined period.
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