What is NGR (Net Gaming Revenue)?
NGR represents net revenue after subtracting specific costs from GGR. There is no single universal formula-operators and finance functions may define it differently.
Typical conceptual formula:
- NGR = GGR − Promotions − Fees/Commissions − Taxes (sometimes) − Other deductions (as defined)
Common deductions included in iGaming NGR:
- Promotional costs
- Marketing commissions / rev share payouts
- Payment processing fees
- Game provider fees/royalties
- Gaming taxes/duties (in some definitions; in others taxes are reported separately)
Best practice: Always specify which deductions are included when reporting or comparing NGR across brands/partners.
