To legally operate or promote gambling activities in Singapore, a person must obtain a licence from the Gambling Regulatory Authority of Singapore (GRA). 

This is to ensure that gambling activities do not proliferate and undermine good social values. It is also an offence for any person to place bets with unauthorised persons.

After a person obtains the licence/required approval from the GRA, any amount received on bets by that person who is authorised by law to conduct gambling operation is subject to gambling duty under the Gambling Duties Act 2022 and Gambling Duties Regulations 2022.

IRAS is responsible for the collection of the gambling duties.

For more details on licence application and renewal, please visit the Gambling Regulatory Authority website.