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Taxes · IRAS

How to compute casino tax (gross gaming revenue, casino tax rates)

Casino tax is charged on monthly gross gaming revenue after the GST adjustment.

Source checked · 11 October 2026

Key requirements

Gross gaming revenue equals total net wins less GST on gaming supplies. From 1 March 2022, premium-player revenue has 8% on the first S$2.4 billion per calendar year and 12% above; other-player revenue has 18% on the first S$3.1 billion and 22% above. Premium status requires the stated minimum S$100,000 deposit account. Lower Tier 1 rates depend on meeting integrated-resort development targets; failure can bring the Tier 2 rates for the affected period. Track cumulative annual revenue separately for each player category and split a month crossing a threshold. The old 5% and 15% rates apply only before March 2022.

Official source

A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.

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