Private Lotteries Duty


The Private Lotteries Act 2011 imposes a duty on any lottery promoted by a club or society.

When a club or society conducts a private lottery (including the operation of fruit machines), the promoter of the lottery has to submit the required records and pay private lotteries duty to IRAS.

The method of calculating duty, record-keeping requirements, due dates for paying duty and filing the return vary with the type of private lottery organized.


A lottery is any game whereby money is allotted in any manner depending upon chance or lot. Some examples are fruit machines, lucky draws and Tombola. 

Private Lottery

A private lottery is a lottery in which tickets or chances are offered for sale only to members of clubs or societies established for purposes not connected with gaming, wagering or lotteries.


Who is the promoter of a private lottery?

Under the Private Lotteries Act 2011, the promoter of a private lottery is the individual (usually the secretary of a club or society) or similar designation, who promotes the lottery. The promoter is responsible for paying the private lotteries duties and submitting the required records to IRAS.