Late payment or non-payment of Gambling Duty for Gaming Machines, Tombola, Continuous Lucky Draw and Single/Scheduled Lottery

Key requirements

Duty is normally due by the fifteenth of the next month; scheduled lotteries have a fifteen-day post-lottery deadline. Non-payment attracts 5% of unpaid duty. If it remains unpaid one month after that penalty, additional 5% can apply for each completed month, capped at 50% of unpaid duty. These are gambling-duty rules, not the additional 1% income-tax penalty schedule. IRAS can appoint banks, tenants or lawyers to recover arrears and take legal action. If an assessment is later reduced, duty and associated penalties may be recalculated. Keep the assessment, payment deadline and any approved arrangement under review.