Casino Tax Rates

Casino tax is computed monthly based on the Gross Gaming Revenue (GGR) from the games conducted in the casino.

Gross Gaming Revenue

Gross Gaming Revenue (GGR) =  A  -  B

Where:

A is the total amount of net wins received on all games conducted within the casino premises of the casino operator; and

B is the Goods and Services Tax (GST) chargeable under GST Act (Cap. 117A) by the casino operator in respect of all gaming supplies made by the casino operator.

Gaming supplies refer to betting and gaming services offered or conducted by a casino operator.

Net Win

For Games where the Casino Operator is a Party to the Wager

Net win is the difference between the amount of bets received by the casino operator on the game and the amount paid out by the casino operator as winnings on the game.

Examples of games under this category are table games and gaming machines where the players play against the casino operator.

For Games where the Casino Operator is Not a Party to the Wager

Net win is the amount determined by the total value of all consideration in money or money's worth received by the casino operator for conducting the game.  

Examples of games under this category are tournaments and contests where the players compete among themselves for a prize and not against the casino operator.

Casino Tax Rates

Gross Gaming Revenue fromCasino Tax Rate

Premium Players (A premium player is a person who opens a deposit account with the casino operator with a minimum amount of $100,000)

5%

Other Players

15%

Example of Computation of Casino Tax

 Premium Players (5%)
$
Other Players  (15%)
$

(i) Net win for table games

28,000,000

40,000,000

(ii) Net win for gaming machines

6,000,000

12,000,000

(iii) Net win for counter games

1,000,000

2,000,000

(iv) Net win for tournaments

  100,000

0

(A) Total Net Win

[sum of (i) to (iv)]

35,100,000 

54,000,000 

(B) Less: GST chargeable at 7%

[7/107 x A ]

2,296,262

3,532,710

Gross Gaming Revenue

[A - B]           

32,803,738

50,467,290

Casino tax payable

[(A - B) x 5%/15%]

1,640,186.90

7,570,093.50

Total Casino Tax Payable

9,210,280.40

(1,640,186.90 + 7,570,093.50)

 Figures used are for illustration only.

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