Key requirements
A person operating or promoting gambling in Singapore must obtain the required licence or approval from GRA. Following authorisation, bets received by an operator authorised by law may be subject to duty under the Gambling Duties Act 2022 and Regulations. Licence approval and tax compliance are separate obligations: paying duty does not replace a licence, while holding a licence does not remove return and payment requirements. The IRAS page directs licence applications and renewals to GRA. Select the correct duty guidance for betting, lotteries or gaming machines before preparing the first return.
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.
Read the official source ↗