Junket Promoter

A junket promoter is a person (including a company, body of persons and individual) who organises or conducts a casino marketing arrangement with a casino operator.

Junket Representative

A junket representative (junket rep) is an individual who is employed by a junket promoter to organise or conduct a casino marketing arrangement on behalf of the junket promoter.

Licensed International Marketing Agents and Representatives

In Singapore, only junket promoters and junket reps who hold valid licences issued by Casino Regulatory Authority of Singapore are allowed to organise or conduct casino marketing arrangements with the casino operators in Singapore. 

These junket promoters and junket reps are known as "Licensed International Market Agents" (licensed IMAs) and "Licensed International Market Agent Representatives" (licensed IMA reps) respectively.

Taxation of Licensed IMAs 

Any income derived in Singapore and received by a licensed IMA is subject to tax in Singapore under section 10(1) of the Income Tax Act (ITA).

Income refers to any commission or other payments received by a licensed IMA for organising or conducting a casino marketing arrangement with a casino operator in Singapore.

Types of Income Received by Licensed IMAs and Licensed IMA Reps

The following types of income are commonly received by licensed IMAs and licensed IMA reps for services rendered to casino operators. Such income is taxable and must be reported for Income Tax purposes.

1. Commission Income

This refers to commissions (including incentives, complimentaries, any cash and non-cash benefits) received from the casino operators. Commissions also include any payment (both cash and non-cash benefits) from parties, other than the casino operators, for ancillary services such as travel arrangements, entertainment etc.

2. Interest Income

This refers to the interest income earned from the extension of credit to players.

3. Tips

This refers to gratuities received from players, the casino operators or other parties. For example, when a player wins in the casino and gives the licensed IMAs/IMA reps some extra money (commonly known as hong pow ), such hong pow is taxable income even if it is received in the form of chips or valuables. 

For a self-employed individual or a company, such hong pow is considered as trade income, while for an employee, it is considered as a perquisite of his employment.

4. Tokes

Tokes are winnings from bets that are received from bets placed on behalf of the licensed IMAs/IMA reps by the players. 

Claimable Expenses

When the licensed IMA is a self-employed individual or a company, the licensed IMA may claim expenses that are wholly and exclusively incurred to earn the income.

Examples of such expenses are:

  • Business office expenses
  • Complimentaries and gifts
  • Entertainment (excluding personal and private expenses)
  • Staff salaries
  • Travel and transport (excluding private car expenses even if they are incurred for business purposes)

Keeping Proper Records

You are required to maintain proper records and accounts of transactions as IRAS may request them when assessing your income tax. All accounting records and supporting documents relating to the relevant Year of Assessment (YA) must be kept for period of five years from the relevant YA.

For more information, please refer to Record Keeping Essentials for Businesses.

Reporting and Filing Obligations 

1. Licensed IMA Companies

You are required to file the Corporate Income Tax Return (Form C / Form C-S). You are also required to furnish an estimate of your chargeable income ("ECI") within three months from the end of your financial year unless you qualify for the administrative concession not to file ECI.

2. Licensed IMA Self-Employed Individuals

You are required to file an Income Tax Return (Form B for sole-proprietorship / partner and Form P for partnership). You are also required to submit certified Profit and Loss Account and Balance Sheet when filing the Income Tax Return if the business revenue is $500,000 or more.

3. Licensed IMA Reps

You may be required to file an Income Tax Return (Form B1). Your employer may issue you with a Return of Remuneration (Form IR8A). If you are a non-resident individual , you will be taxed at the flat rate of 15% or the resident rates whichever results in a higher tax amount on your employment income.

More information on businesses and individuals' filing obligations can be found at www.iras.gov.sg.

Withholding Tax for Non-Resident (NR) Licensed IMAs 

Under section 45H of the ITA, if you are a non-resident licensed IMA receiving commissions or any other payment from Singapore casino operators, you shall be subject to withholding tax of 3% on such payments received.

A NR licensed IMA company is one where the control and management of its business is not exercised in Singapore. A NR licensed IMA individual is one who resides in Singapore for less than 183 days in a year.

Contact Information

If you have any enquiries, please contact IRAS at:    


+65 6351 3127

(Contact Person: Mrs Tan - Hoon Lee Eng)

+65 6351 3420

(Contact Person: Ms Foo Kwai Chee Regina)