The iGaming salary after tax from a gross of 100,000 ranges from €58,213 in Greece to £73,089 in Gibraltar for a single employee in 2026, across six European hubs, according to calculations by The iGaming Europe based on each country’s current rates.
The comparison covers the UK, Gibraltar, Malta, Cyprus, Romania and Greece, six hubs where European operators, suppliers and affiliates hire. It uses £100,000 for the UK and Gibraltar, where salaries are paid in pounds, and €100,000 for the four euro-based hubs. Every case is a single, tax-resident employee with no children, no spouse credits and no special relocation regime.
Net iGaming salary from 100K: the comparison
Gibraltar and Malta come out on top because both cap social contributions at about 2,000 to 3,000 a year. Romania and Greece take more than 41% of the gross, mostly through uncapped social security.
| Hub | Net per year | Net per month | Total deductions |
|---|---|---|---|
| Gibraltar | £73,088.79 | £6,090.73 | 26.9% |
| Malta | €71,491.64 | €5,957.64 | 28.5% |
| Cyprus | €71,036.19 | €5,919.68 | 29.0% |
| UK (England, Wales, NI) | £68,557.40 | £5,713.12 | 31.4% |
| Romania | €58,500.00 | €4,875.00 | 41.5% |
| Greece | €58,212.80 | €4,851.07 | 41.8% |
Source: The iGaming Europe calculations on 2026 rates (UK 2026/27, Gibraltar 2025/26 bands unchanged in Budget 2026). Gross salary £100,000 or €100,000; monthly figures are the annual net divided by 12.
The split between tax and social contributions explains most of the gap. Romania charges the lowest income tax of the six but the highest social contributions.
| Hub | Income tax | Social contributions | Top rate reached |
|---|---|---|---|
| Gibraltar | £24,790.00 | £2,121.21 | 28% |
| Malta | €25,600.00 | €2,908.36 | 35% |
| Cyprus | €20,250.26 | €8,713.55 | 35% |
| UK | £27,432.00 | £4,010.60 | 40% |
| Romania | €6,500.00 | €35,000.00 | 10% flat |
| Greece | €28,417.20 | €13,370.00 | 44% |
Source: The iGaming Europe calculations on 2026 rates, single employee, per year.
How each hub taxes the salary
Each hub combines a different income tax scale with a different social security cap. The figures below show the bands that apply in 2026 and how they produce the net amounts above.
Gibraltar
Gibraltar runs two systems and charges whichever is lower. Under the Gross Income Based System, income above £25,000 is taxed at 16% on the first £17,000, 19% on the next £8,000, 25% on the next £15,000 and 28% from £40,000 to £105,000, according to PwC’s Gibraltar tax summary. That gives £24,790, against £34,012.55 under the allowance-based system. Employee social insurance is 10% of earnings, capped at £40.79 a week or £2,121.21 a year, under Legal Notice 120 of 2025.
Malta
Malta’s 2026 single rates are 0% up to €12,000, 15% to €16,000, 25% to €60,000 and 35% above, according to PwC’s Malta summary. Tax on €100,000 is €25,600. Class 1 social security is 10% of pay, capped at €55.93 a week, or €2,908.36 for 52 weeks.
Cyprus
Cyprus raised its tax-free band from €19,500 to €22,000 on 1 January 2026. The rate is 20% to €32,000, 25% to €42,000, 30% to €72,000 and 35% above. Employees pay 8.8% social insurance on earnings up to €68,904 (€6,063.55) and 2.65% GeSY health contribution (€2,650). Both are deductible from taxable income within a 1/5 cap, according to PwC’s Cyprus deductions summary, which cuts the tax bill to €20,250.26.
UK
The UK personal allowance is £12,570, with 20% up to £50,270, 40% to £125,140 and 45% above, under HMRC’s 2026/27 rates. Employee National Insurance is 8% between £12,570 and £50,270 and 2% above. A salary of exactly £100,000 keeps the full allowance. Every £2 above it removes £1 of allowance, so income between £100,000 and £125,140 is taxed at an effective 60%. Scotland uses six bands from 19% to 48%, which would lower the net figure.
Romania
Romania taxes salaries at a flat 10%, after the employee pays 25% pension (CAS) and 10% health (CASS) contributions with no cap, according to PwC’s Romania summary. The personal deduction does not apply at this salary level. On €100,000, contributions take €35,000 and tax €6,500.
Greece
Greece’s 2026 scale runs 9% to €10,000, 20% to €20,000, 26% to €30,000, 34% to €40,000, 39% to €60,000 and 44% above. Employees pay 13.37% to EFKA, deducted before tax, and the €777 tax credit for a single person phases out completely at this income, according to PwC’s Greece summary. Greek payroll pays 14 salaries a year, so €100,000 means 14 payments of €4,158.06 net, or €4,851.07 averaged across 12 months.
Where the brackets change
Gibraltar, Malta, Cyprus, the UK and Greece all tax progressively, so the next pay rise is worth less than the average rate suggests. The marginal rate at 100K is the share of each extra 1,000 taken in income tax.
| Hub | Marginal tax at 100K | Top band from | Tax-free band |
|---|---|---|---|
| Gibraltar | 28% | £40,000 (28%) | None at this level |
| Malta | 35% | €60,000 | €12,000 |
| Cyprus | 35% | €72,000 | €22,000 |
| UK | 40% (60% from £100,000) | £125,140 (45%) | £12,570 |
| Romania | 10% | Flat rate | None |
| Greece | 44% | €60,000 | None |
Source: national tax tables for 2026 as summarised by PwC; HMRC for the UK.
The cash figures are in each hub’s own currency, so the deduction percentages are the like-for-like measure. A £100,000 salary is a larger gross than €100,000, and the UK and Gibraltar amounts need converting at the day’s exchange rate.
Expat regimes left out
The figures exclude the regimes many iGaming hires use. Malta’s Highly Skilled Individuals rules tax qualifying employees at a flat 15% from a €65,000 salary. Cyprus exempts 50% of employment income above €55,000 for new residents, and Greece exempts 50% for up to seven years for people who move their tax residence there. Each would change the ranking for an eligible employee. Our iGaming salaries report covers pay levels by role, and the hub profiles of Malta and Cyprus cover the wider business case.
Next steps
The UK 2026/27 tax year ends on 5 April 2027 and Gibraltar’s on 30 June 2027. Malta’s and Cyprus’s 2027 rates apply from 1 January 2027, when The iGaming Europe will rerun the comparison.
Source: HM Revenue and Customs, HM Government of Gibraltar, PwC Worldwide Tax Summaries
