Tax Rates for Betting Taxes
Description
Inland Revenue Authority of Singapore CSV of betting and gambling duty tax rates from 2003 through March 2022, with effective-from dates, duty type, betting type, tax base, and rate. Notes cover the 2022 Gambling Duties Act consolidation, gaming-machine definitions, sports betting, and tier-1 casino gross gaming revenue rules. Tax practitioners interpret historical levy schedules for lawful betting and lotteries.
Official description
* The Gambling Duties Act 2022 (“GDA”) and Gambling Duties Regulations 2022 (“GD Regs") were enacted on 29 July 2022 to consolidate the laws on the levy and collection of duties on lawful betting and lotteries in Singapore. Prior to 29 July 2022, the duties are collected under the Private Lotteries Act 2011 (“PLA”), Betting and Sweepstake Duties Act (“BSDA”) and Betting and Sweepstake Duties Order (“BSDO”). With the entry into effect of the new GDA and GD Regs and the Gambling Control Act 2022, the PLA, BSDA and BSDO have been repealed and “Private Lotteries Duty” and “Betting Duty” will be renamed “Gambling Duties”. * A “Gaming machine” is defined under S7(6) of the Gambling Control Act 2022 and a “Jackpot machine or Fruit Machine” is an illustration of a “gaming machine”. * Sports Betting includes Football and Motor Racing. * Gross Gaming Revenue at Tier 1 casino tax rates apply to a casino operator for any period during the moratorium period (that is, a period of 10 years starting 1 March 2022) if the casino operator satisfactorily meets the targets relevant to the development of facilities and services of the casino operator's integrated resort ("Development Targets") for the purposes of Section 146(3) of the Casino Control Act 2006 ("CCA").
- Last updated
- Coverage
- 2003-01-01 – 2022-03-01
- Rows
- 14
- Columns
- 5
Chart
Values are summed where multiple rows share the same category.
Compare with another dataset →Data
| From | Type of Duty | Type of Betting | Amount Taxed On | Tax Rate |
|---|---|---|---|---|
| 2003-01-01 | Gambling Duties | Gaming machines | Gross Takings | 30.000000 |
| 2011-04-01 | Gambling Duties | Gaming machines | Turnover | 9.500000 |
| 2003-01-01 | Gambling Duties | Tombola and other games of chance | Gross Takings | 30.000000 |
| 2003-01-01 | Gambling Duties | 4D, Toto, Big Sweep | Gross Collection | 25.000000 |
| 2014-07-01 | Gambling Duties | 4D, Toto, Big Sweep | Gross Collection | 30.000000 |
| 2003-01-01 | Gambling Duties | Totalisator | Gross Collection | 12.000000 |
| 2005-04-01 | Gambling Duties | Totalisator | Gross Betting Profit | 25.000000 |
| 2003-01-01 | Gambling Duties | Sports betting | Gross Betting Profit | 25.000000 |
| 2008-04-02 | Casino Tax | Premium players | Gross Gaming Revenue | 5.000000 |
| 2008-04-02 | Casino Tax | Other players | Gross Gaming Revenue | 15.000000 |
| 2022-03-01 | Casino Tax (Tier 1) | Premium players | Gross Gaming Revenue (first $2.4 billion in calendar year) | 8.000000 |
| 2022-03-01 | Casino Tax (Tier 2) | Premium players | Gross Gaming Revenue (in excess of $2.4 billion in calendar year) | 12.000000 |
| 2022-03-01 | Casino Tax (Tier 1) | Other players | Gross Gaming Revenue (first $3.1 billion in calendar year) | 18.000000 |
| 2022-03-01 | Casino Tax (Tier 2) | Other players | Gross Gaming Revenue (in excess of $3.1 billion in calendar year) | 22.000000 |
Columns
| Column | Type | Categorical |
|---|---|---|
| From | Date (YYYY-MM-DD) | No |
| Type of Duty | Text | No |
| Type of Betting | Text | No |
| Amount Taxed On | Text | No |
| Tax Rate | Numeric | No |