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Gross Gaming Revenue
Casino tax is computed monthly based on the Gross Gaming Revenue (GGR) from the games conducted in the casino.
Gross Gaming Revenue (GGR) = A - B
Where:
A is the total amount of net wins received on all games conducted within the casino premises of the casino operator; and
B is the Goods and Services Tax (GST) chargeable under Goods and Services Tax Act 1993 by the casino operator in respect of all gaming supplies made by the casino operator.
Gaming supplies refer to betting and gaming services offered or conducted by a casino operator.
Net Win
For games where the casino operator is a party to the wager
Net win is the difference between the amount of bets received by the casino operator on the game and the amount paid out by the casino operator as winnings on the game.
Examples of games under this category are table games and gaming machines where the players play against the casino operator.
For games where the casino operator is not a party to the wager
Net win is the amount determined by the total value of money or money's worth received by the casino operator for conducting the game.
Examples of games under this category are tournaments and contests where the players compete among themselves for a prize and not against the casino operator.
Casino tax rate (prior to 1 Mar 2022)
| Gross Gaming Revenue from | Casino Tax Rate |
|---|---|
| Gross Gaming Revenue from Premium Players (A premium player is a person who opens a deposit account with the casino operator with a minimum amount of $100,000) | Casino Tax Rate 5% |
| Gross Gaming Revenue from Other Players | Casino Tax Rate 15% |
Casino tax rate (Effective from 1 Mar 2022)
| Gross Gaming Revenue (“GGR”) from | Casino Tax Rate at Tier 1 | Casino Tax Rate at Tier 2 |
|---|---|---|
| Gross Gaming Revenue (“GGR”) from Premium Players (A premium player is a person who opens a deposit account with the casino operator with a minimum amount of $100,000) | Casino Tax Rate at Tier 1 8% (for the first $2.4b of GGR in a calendar year) | Casino Tax Rate at Tier 2 12% (in excess of $2.4b GGR in a calendar year) |
| Gross Gaming Revenue (“GGR”) from Other Players | Casino Tax Rate at Tier 1 18% (for the first $3.1b of GGR in a calendar year) | Casino Tax Rate at Tier 2 22% (in excess of $3.1b GGR in a calendar year) |
GGR at Tier 1 casino tax rates apply to a casino operator for any period during the moratorium period (that is, 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").
If a casino operator fails to meet its Development Targets, the Tier 2 casino tax rates of 12% and 22% will apply to the GGR derived from premium players and other players respectively for the period during which the casino operator has failed to meet its obligations.
Example of computation of casino tax for the month of Jan 2024 at Tier 1 casino tax rate
This example assumes that for the month of Jan 2024, the GGR for both Premium and Other Players have not exceeded their respective limits under Tier 1 (i.e. $2.4b and $3.1b as shown in the casino tax rate effective from 1 Mar 2022 onwards).
| Components | Premium Players (8%) $ | Other Players (18%) $ |
|---|---|---|
| Components (i) Net win for table games | Premium Players (8%) $ 26,000,000 | Other Players (18%) $ 40,000,000 |
| Components (ii) Net win for gaming machines | Premium Players (8%) $ 7,000,000 | Other Players (18%) $ 11,955,000 |
| Components (iii) Net win for counter games | Premium Players (8%) $ 1,780,000 | Other Players (18%) $ 2,000,000 |
| Components (iv) Net win for tournaments | Premium Players (8%) $ 100,000 | Other Players (18%) $ 0 |
| Components (A) Total Net Win [sum of (i) to (iv)] | Premium Players (8%) $ 34,880,000 | Other Players (18%) $ 53,955,000 |
| Components (B) Less: GST chargeable at 9% [9/109 x A ] | Premium Players (8%) $ 2,880,000 | Other Players (18%) $ 4,455,000 |
| Components GGR that is subject to Tier 1 casino tax rates:
[A - B] | Premium Players (8%) $ 32,000,000
| Other Players (18%) $ 49,500,000
|
| Components Casino tax payable Premium Players [(A - B) x 8%] Other Players [(A - B) x 18%] | Premium Players (8%) $ 2,560,000
| Other Players (18%) $ 8,910,000
|
| Components Total Casino Tax Payable (for the month of Jan 2024) | Premium Players (8%) $ , Other Players (18%) $ 11,470,000 (2,560,000+8,910,000) | |
Figures used are for illustration only.
Example of computation of casino tax for the month of Dec 2024 at Tier 1 and Tier 2 casino tax rates
This example assumes that:
a) The GGR from 1 Jan to 30 Nov 2024 for premium players is $2.38b and for other players is $3.08b; and
b) The total GGR for Dec 2024 is $33,200,000 for premium players and $50,000,000 for other players.
| Components | Premium Players (12%) $ | Other Players (22%) $ |
|---|---|---|
| Components (i) Net win for table games | Premium Players (12%) $ 28,000,000 | Other Players (22%) $ 40,500,000 |
| Components (ii) Net win for gaming machines | Premium Players (12%) $ 7,000,000 | Other Players (22%) $ 12,000,000 |
| Components (iii) Net win for counter games | Premium Players (12%) $ 1,000,000 | Other Players (22%) $ 2,000,000 |
| Components (iv) Net win for tournaments | Premium Players (12%) $ 188,000 | Other Players (22%) $ 0 |
| Components (A) Total Net Win [sum of (i) to (iv)] | Premium Players (12%) $ 36,188,000 | Other Players (22%) $ 54,500,000 |
| Components (B) Less: GST chargeable at 9% [9/109 x A ] | Premium Players (12%) $ 2,988,000 | Other Players (22%) $ 4,500,000 |
| Components Total Gross Gaming Revenue [A - B] is made up of: [C1] GGR that is subject to Tier 1 casino tax rates:
[C2] GGR that is subject to Tier 2 casino tax rates:
| Premium Players (12%) $ 33,200,000 20,000,000
13,200,000
| Other Players (22%) $ 50,000,000 20,000,000
30,000,000 |
| Components Casino tax payable includes: [C1] x 8% (for Premium Players) [C1] x 18% (for Other Players) [C2] x 12% (for Premium Players) [C2] x 22% (for Other Players)
| Premium Players (12%) $ 1,600,000
1,584,000
| Other Players (22%) $ 3,600,000
6,600,000
|
| Components Total Casino Tax Payable (for the month of Dec 2024) | Premium Players (12%) $, Other Players (22%) $ 13,384,000 (1,600,000 + 3,600,000 + 1,584,000 + 6,600,000)
| |
Figures used are for illustration only.