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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the entry into effect of the new GDA and GD Regs and the Gambling Control Act 2022, the PLA, BSDA and BSDO have been repealed and “Private Lotteries Duty” and “Betting Duty” will be renamed “Gambling Duties”.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%
2003-01-01
Gambling Duties
Gaming machines
Gross Takings
30
2011-04-01
Gambling Duties
Gaming machines
Turnover
9.5
2003-01-01
Gambling Duties
Tombola and other games of chance
Gross Takings
30
2003-01-01
Gambling Duties
4D, Toto, Big Sweep
Gross Collection
25
2014-07-01
Gambling Duties
4D, Toto, Big Sweep
Gross Collection
30
2003-01-01
Gambling Duties
Totalisator
Gross Collection
12
2005-04-01
Gambling Duties
Totalisator
Gross Betting Profit
25
2003-01-01
Gambling Duties
Sports betting
Gross Betting Profit
25
2008-04-02
Casino Tax
Premium players
Gross Gaming Revenue
5
2008-04-02
Casino Tax
Other players
Gross Gaming Revenue
15
No results found
Column legend
Title
Column name
Data type
Unit of measure
Description
From
from
Date (YYYY-MM-DD)
-
-
Type of Duty
type_of_duty
Text
-
-
Type of Betting
type_of_bet
Text
-
-
Amount Taxed On
amount_taxed_on
Text
-
-
Tax Rate
tax_rate
Numeric
-
Percentages are expressed as a value over 100, i.e. "100" represents 100%
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Inland Revenue Authority of Singapore. (2016). Tax Rates for Betting Taxes (2024) [Dataset]. data.gov.sg. Retrieved July 25, 2025 from https://data.gov.sg/datasets/d_2d16ccf3773d3d98b749b3381db6b60a/view