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Economy

Tax Rates for Betting Taxes

Last updated: 02 Sep 2024, 17:07 SGT

IRAS (Inland Revenue Authority of Singapore)
  • 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the entry into effect of the new GDA and GD Regs and the Gambling Control Act 2022, the PLA, BSDA and BSDO have been repealed and “Private Lotteries Duty” and “Betting Duty” will be renamed “Gambling Duties”.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").

Data explorer

TaxRatesforBettingTaxes.csv (14 rows, 1.1 KB)

From
Date (YYYY-MM-DD)
Type of Duty
Text
Type of Betting
Text
Amount Taxed On
Text
Tax Rate
Numeric
(Null)0.0%
(Null)0.0%
(Null)0.0%
(Null)0.0%
(Null)0.0%
2003-01-01Gambling DutiesGaming machinesGross Takings30
2011-04-01Gambling DutiesGaming machinesTurnover9.5
2003-01-01Gambling DutiesTombola and other games of chanceGross Takings30
2003-01-01Gambling Duties4D, Toto, Big SweepGross Collection25
2014-07-01Gambling Duties4D, Toto, Big SweepGross Collection30
2003-01-01Gambling DutiesTotalisatorGross Collection12
2005-04-01Gambling DutiesTotalisatorGross Betting Profit25
2003-01-01Gambling DutiesSports bettingGross Betting Profit25
2008-04-02Casino TaxPremium playersGross Gaming Revenue5
2008-04-02Casino TaxOther playersGross Gaming Revenue15

Column legend

Title
Column name
Data type
Unit of measure
Description
FromfromDate (YYYY-MM-DD)--
Type of Dutytype_of_dutyText--
Type of Bettingtype_of_betText--
Amount Taxed Onamount_taxed_onText--
Tax Ratetax_rateNumeric-Percentages are expressed as a value over 100, i.e. "100" represents 100%
Google colab link
Analyse this dataset with Colab Notebook
  1. 1. Copy this dataset ID: d_2d16ccf3773d3d98b749b3381db6b60a
  2. 2. Click on the button below

Sample OpenAPI query

This code can be used to test a sample API query. It retrieves the data catalogue of this dataset. For a complete guide on query parameters and syntax, please refer to the API documentation. Try it out on your browser to see the response schema.

import requests
          
dataset_id = "d_2d16ccf3773d3d98b749b3381db6b60a"
url = "https://data.gov.sg/api/action/datastore_search?resource_id="  + dataset_id 
        
response = requests.get(url)
print(response.json())

Citation

This dataset can be reused and cited in research publications.

Inland Revenue Authority of Singapore. (2016). Tax Rates for Betting Taxes (2024) [Dataset]. data.gov.sg. Retrieved July 1, 2025 from https://data.gov.sg/datasets/d_2d16ccf3773d3d98b749b3381db6b60a/view

About this dataset

Contact

tan_pei_ting@iras.gov.sghoong_sook_ying@iras.gov.sg

Created on

27 Jun 2016

Licence

Free forever for personal or commercial use, under the Open Data Licence.

Agency

IRAS (Inland Revenue Authority of Singapore)