NGR, net gaming revenue, is the figure a revenue share percentage is applied to. It starts with what customers lost (stakes minus winnings, often called GGR) and then subtracts whatever costs the programme's terms list. There is no single industry definition. Each programme writes its own, and the differences decide how much a revenue share is actually worth.
Below is what eight programmes deduct, taken from their published terms as read in October 2026. Terms change, so treat this as a guide to what to look for and check the current clause before you rely on it.
From gross to net: the usual deductions
Every definition reviewed starts from customers' stakes or gross win, less winnings. After that, these are the lines that appear.
Bonuses and promotions
Free bets, bonus funds, free chips, loyalty rewards and similar costs. All eight programmes deduct them. The amount depends partly on the operator's own marketing choices, which is why affiliates ask about it.
Gaming taxes and duties
Betting and gaming duties, levies, and in some cases VAT and licence fees. All eight deduct them. The wording differs: Entain deducts "a proportion of" duties and taxes including VAT, and Rank lists payments to licensing authorities alongside duties.
Payment and processing fees
Card charges, payment provider fees and, for LeoVegas, FX charges. Seven of the eight deduct them. Super Partners does not list them.
Chargebacks
Money reversed by a customer's card issuer or payment provider. Seven of the eight list chargebacks. Super Partners treats chargebacks as fraud and deducts them in the month they are charged.
Platform and game-content fees
Royalties and fees paid to game suppliers, platforms and content providers, plus jackpot or network contributions. Five of the eight deduct something in this category: bet365, 888, LeoVegas, Rank and Super Partners.
Fraud, bad debt and returned stakes
Losses from fraud, debts that are never collected, and void or returned stakes. Most definitions include some of these, but the lists vary.
Admin fee
An admin fee is a deduction for the operator's running costs, and the least transparent line in most definitions. Only FDJ United publishes a figure: a 35% administration fee. bet365 and Entain deduct "associated administrative costs", 888 deducts "administration fees" and LeoVegas an "Administration Fee", none with a published percentage. LeoVegas says its fee covers platform, licensing, compliance and KYC costs and may vary by market and product vertical. William Hill, Rank and Super Partners list no admin fee line.
Eight programmes compared
"Yes" means the published definition includes the item. "Not listed" means it does not appear in the definition we read; it does not prove the cost is never borne another way.
| Programme | Bonuses | Taxes and duties | Payment fees | Chargebacks | Admin fee | Platform or content fees | Fraud |
|---|---|---|---|---|---|---|---|
| bet365 Partners | Yes | Yes | Yes | Yes | Yes, no % published | Yes (royalties, jackpot and network contributions) | Yes |
| Entain Partners | Yes | "A proportion of", incl. VAT | Yes | Yes | Yes, no % published | Not listed | Money attributed to Prohibited Activity |
| 888 Affiliates | Yes | Yes, incl. VAT and licence fees | Yes | Yes | Yes, no % published | Yes (royalties, game content, player verification) | Not listed |
| FDJ United Affiliates | Yes, plus loyalty rewards | Yes | Yes | Yes | 35% | Not listed | Yes |
| LeoVegas Affiliates | Yes | Yes, incl. VAT | Yes, incl. FX | Yes | Yes, no % published, varies by market and vertical | Yes (royalties, jackpot and network contributions) | Yes |
| William Hill Affiliates | Yes | Yes | Yes | Yes | Not listed | Not listed | Not listed |
| Rank Affiliates | Yes (promotional credits, reward points) | Yes, incl. licensing payments | Yes | Yes | Not listed | Yes (platform operators, third-party content) | Yes |
| Super Partners (Betway) | Yes, plus non-cash items | Yes, incl. VAT | Not listed | Treated as fraud | Not listed | Yes (game provider fees, progressive contributions) | Yes |
Other lines worth knowing about:
- bet365 also deducts bad debts and returned stakes.
- Entain also deducts bad debts and returned stakes.
- 888 calls its base "Gross Revenue", builds it from poker rake and tournament fees plus settled non-poker bets excluding progressive jackpot contributions, and also deducts tournament overlays and refunds (clause 5.2).
- LeoVegas also deducts bad debts, void stakes, and adjustments for duplicate accounts, attribution conflicts and invalid traffic.
- William Hill also deducts other returns, credits, compensation or refunds to customers.
- Rank also deducts bad debts and void bets, and says that because many of its games also run in its clubs and casinos, "affiliate deductions will be less than you would expect". That is Rank's own claim.
Why the same percentage pays different money
Two programmes can both offer 30% and pay very different amounts on identical customers, because the 30% is applied to different numbers.
The example below uses made-up round figures. It does not describe any programme or any real tax rate.
For example, the customers an affiliate referred lose £100,000 in a month, after winnings. Programme A and Programme B both pay 30%.
| For example | Programme A | Programme B |
|---|---|---|
| Customer losses (stakes minus winnings) | £100,000 | £100,000 |
| Bonuses and promotions | −£20,000 | −£20,000 |
| Taxes and duties | −£15,000 | −£15,000 |
| Payment fees and chargebacks | −£5,000 | −£5,000 |
| Platform and content fees | not deducted | −£10,000 |
| Subtotal | £60,000 | £50,000 |
| Admin fee | none | 20% of subtotal: −£10,000 |
| NGR | £60,000 | £40,000 |
| Affiliate's 30% | £18,000 | £12,000 |
The same customers, at the same headline rate, pay one affiliate 50% more than the other. Programme B would need to pay 45% to match Programme A.
The order matters too. An admin fee taken as a percentage of gross revenue costs the affiliate more than the same percentage taken after other deductions. If a programme has an admin fee, the terms or your deal should say what it is applied to. If they don't, ask.
Who decides the figures
NGR is calculated from the operator's data, and operators make their numbers binding. Entain's calculations are "final and binding" (clause 9.10). 888's are "not open to review or appeal" (clause 4.6). bet365's database prevails over its reports. LeoVegas allows disputes within 90 days of month end (clause 5.4.9), and FDJ United allows three months, refusing disputes older than six (clause 6.5).
That puts the burden on the affiliate to check statements promptly, and on the operator to make statements clear enough to check.
Operator view
Deductions are legitimate: bonus costs, duties and payment fees are real, and they fall on the operator first. The problem is opacity, not deductions. An admin fee with no published percentage, or a "proportion of" taxes with no explanation, invites suspicion even when it is fair. Showing each deduction line on the monthly statement costs little and heads off most disputes.
Affiliate view
Compare programmes on NGR, not on headline percentages. Ask for the admin fee as a number and what it is applied to, whether bonuses include the operator's own CRM offers to your customers, and whether you can see a line-by-line statement. If the answer to the last one is no, weigh that before you send traffic.
What to ask before you agree a revenue share
- Send me the full NGR definition, and tell me which version of the terms it comes from.
- Is there an admin fee? What percentage, and is it applied before or after other deductions?
- Do bonuses include retention offers the operator chooses to give my customers?
- Are taxes deducted in full or "a proportion of"? On what basis?
- Are platform, game-content or jackpot contributions deducted?
- Will my monthly statement show each deduction line?
- How long do I have to dispute a statement?
- How does negative carryover interact with these deductions in a losing month?
Then run the numbers for two or three programmes side by side, using the same assumed customer losses. The ranking often changes once deductions are in. For how revenue share compares with CPA, see CPA vs revenue share.
Sources
- bet365 Partners terms and conditions
- Entain Partners terms
- 888 Affiliates terms and conditions
- FDJ United Affiliates global terms, March 2026
- LeoVegas Affiliates terms and conditions
- William Hill Affiliates terms and conditions
- Rank Affiliates terms
- Rank Affiliates commission structure
- Super Partners terms
Checked 4 October 2026. Rules change: check the regulator’s own guidance before acting. How we research and correct our guides.