NGR: net gaming revenue

NGR (Net Gaming Revenue) is GGR minus bonus costs, gaming taxes and, depending on the contract, other fees. It shows how much the casino really earns from players.

Yevhen SychovOctober 2026

Formula and example

NGR = GGR minus bonus cost minus gaming taxesMonthly GGR is €40,000, bonuses cost €6,000 and tax is €4,000: NGR is €30,000.

GGR shows how much the casino won from players. NGR shows how much of that is left after part of it went back to players as bonuses and the tax was paid.

What is deducted

Almost always: bonuses that turned into real money, and gaming taxes. Often also: game provider fees, payment fees and the platform fee.

There is no single definition. RevShare contracts with affiliates list the deductions separately, and that list decides how much you pay: 35% of NGR gives different money under different deductions. More in the article on RevShare.

How to judge a bonus by NGR

A bonus is judged by the NGR it brought in: GGR from play with the bonus minus the cost of the bonus itself. Comparing it with the same deposit without a bonus is wrong: without the offer, the player might not have come at all, or not come back.

Offer NGR = GGR from players with the offer minus the offer costThe offer brought in €10,000 of GGR and cost €2,500: NGR is €7,500, and the bonus took 25% of GGR.

This is how the bonus cost calculator works: it shows session NGR and the bonus share of GGR.

Common mistakes

  • Deducting bonuses at the credited amount. Deduct what turned into real money. Most credited bonuses are lost during wagering.
  • Not fixing the deductions in the affiliate contract. Later every line item and every month turns into a dispute.
  • Comparing NGR across countries. Taxes differ by market. For comparisons, use GGR and Bonus Rate.