NGR means net gaming revenue: gross gaming revenue (stakes minus winnings) after the deductions a contract allows. There is no regulator definition. Each operator writes its own, which is why two “30% of NGR” deals can pay very different amounts.
NGR matters most in affiliate revenue share, where commission is a percentage of the NGR from referred players. It also shows up in some B2B platform and marketing deals. The starting point, GGR, is covered in our GGR explainer.
What the published terms deduct
We read three operator affiliate programmes that publish their definition in full. All were checked on 4 November 2026. Each uses the term “Net Revenue” rather than NGR, which is common.
| Deduction | bet365 partners | Betsson Group Affiliates (casino, sport) | Super Partners |
|---|---|---|---|
| Winnings paid | Yes | Yes | Yes (starts from “Gross Win”) |
| Bonuses and promotions | “Customer rewards and promotions” | “bonus” | “bonuses awarded” and “Non-Cash Items” |
| Gaming taxes and levies | Yes, “or reasonable provisions thereof” | Yes, within “administration fees” including taxes and VAT | Yes, including gaming taxes and VAT |
| Chargebacks | Yes | Yes | Treated as fraud |
| Fraud | Yes | Yes | Yes |
| Bad debts | Yes | Not listed | Not listed |
| Jackpot contributions | Yes | “less/add jackpot changes” | “Progressive Contributions” |
| Third-party / game provider costs | “third party royalties” | Not listed separately | “game provider fees” |
| Payment costs | Charges from payment organisations | Not listed | Not listed |
| Catch-all admin costs | “associated administrative costs” | “administration fees” | Not listed |
Three points stand out.
- Taxes are always in. Since the UK raised Remote Gaming Duty to 40% from 1 April 2026 (HMRC), the tax line alone can take a large share of GGR on UK players. An unchanged revenue share percentage can therefore mean lower payouts.
- Provider fees vary. Super Partners deducts game provider fees by name. bet365 deducts “third party royalties”. Betsson’s casino definition does not list them separately, though its “administration fees” wording is open-ended.
- Catch-alls matter. Phrases like “associated administrative costs” give the operator room. Ask for the components in writing.
A worked example
Illustrative numbers for one month of referred casino players. Nothing here comes from any operator’s data.
| Line | € |
|---|---|
| GGR (stakes − winnings) | 50,000 |
| Bonuses converted to cash | 8,000 |
| Gaming tax (assumed 15% of GGR) | 7,500 |
| Game provider fees (assumed 10% of GGR) | 5,000 |
| Chargebacks | 1,000 |
| NGR | 28,500 |
At 25% revenue share, the affiliate earns €7,125. If the same 25% applied to GGR, it would be €12,500. In this example the deductions remove 43% of GGR before the percentage applies.
Super Partners publishes 25% as its standard rate on casino and sport net revenue, reducing to 20%, 10% and then zero if the affiliate does not refer at least 30, 60 and 90 new active customers over 6, 12 and 18 months, per its terms. That is one reason to read the volume clauses alongside the definition.
When NGR goes negative
NGR is negative when referred players win more than they lose, net of deductions. The terms decide whether that hole follows the affiliate into the next month (negative carryover).
- Super Partners: a negative balance caused by winnings, non-cash items or progressive contributions “will be set to zero”, but negative balances from fraud carry over. A separate high-roller rule carries a player’s negative net revenue forward against that player only, where the player is at least $10,000 negative in a month.
- Betsson Group Affiliates: a player who generates at least €10,000 of negative commissionable revenue in a month is a “high roller”, and that negative amount can be carried forward against future commission from that player (terms, version 52, amended 15 October 2026).
- bet365 partners: “Negative commission balances in any vertical will be deducted from available commissions.”
Our rev share vs CPA briefing works through what these clauses do to a monthly statement.
Checklist before signing
- Get the NGR definition in the agreement, not in a sales deck.
- List every deduction, and ask whether taxes are actual or “provisions”.
- Ask whether provider fees are a fixed percentage of GGR or actual costs.
- Confirm whether negative balances reset monthly, carry over, or carry over only for high rollers.
- Check whether negatives in one product (sport) offset positives in another (casino).
- Check activity or volume clauses that can cut the rate.
- Ask for player-level reporting so deductions can be traced.
We write about the gambling business for an 18+ trade audience. If you or someone you know needs support, start with our responsible gambling page or call the National Gambling Helpline free on 0808 8020 133.