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.

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