Generally, the following gambling activities operated by an authorised betting operator or authorised lottery promoter are subject to gambling duty in Singapore:
- Totalisator betting in connection with horse racing
- Sporting event
- Horse racing with commingling arrangement
- Other totalisator bet
- General bet
Currently, Singapore Pools (Private) Ltd is the only authorised betting operator and authorised lottery promoter.
How to calculate gambling duty
The method of calculating gambling duty depends on the type of gambling activities:
|Type of gambling activities||Method of calculating gambling duty|
|1. Totalisator betting in connection with horse racing||25% x (Amount of bets received - Winnings paid out - GST *)|
|2. Sporting event (e.g. football betting with fixed odds, motor racing)||25% x (Amount of bets received - Winnings paid out - GST *)|
|3. Horse racing with commingling arrangement||25% x (Take out amount – GST *)|
|4. Other totalisator bet (e.g. football pari-mutuel betting)||30% x (Amount of bets received - GST *)|
|5. General bet||30% x (Amount of bets received - GST *)|
|6. Lotteries (e.g. 4D, TOTO, Singapore Sweep)||30% x (Amount of bets received - GST *)|
|7. Sweepstakes||30% x (Amount contributed towards the sweepstake - GST *)|
*GST = 7/107 x (amount of bets received - winnings paid out)
Due dates for submitting statement and paying gambling duty
Authorised betting operators and authorised lottery promoters are responsible for submitting the following statement and paying gambling duty to IRAS by the 15th day after last day of the month during which these races/events/draw take place.
1. Statement of the amount received as bets and amount paid as winnings
Q1. What is a general bet?
Q2. What is totalisator?
Totalisator means a system that enables persons to invest any money or money equivalent on the outcome of a race, competition, sporting event or other event or process taking place in Singapore or elsewhere. The totalisator pool is divided and distributed as winnings among the persons who win the bets. For example, the total value of bets received on a particular horse race are added up and this figure is divided by the number of bets placed to arrive at the dividends (payout) payable.
Q3. How much gambling duties has IRAS collected?
Please refer to appendices to IRAS' Annual Report for the duties collection.