Tax Information : Betting Duty

	Scope of the Charge
	Rate of Betting Duty
	Enquiries

Scope of the Charge

Betting Duty is charged on:

(1)	the net stake receipts derived from the conduct of authorized betting on horse races by an authorized company;
(2)	contributions or subscriptions to authorized cash-sweeps;
(3)	the proceeds on lotteries conducted by an authorized company; and
(4)	the net stake receipts derived from the conduct of authorized betting on football matches by an authorized company.

Winners of cash prizes from lucky draws are not required to pay betting duty.

The duty rate for various bets are as follows:

	Betting on Horse Races			Cash-Sweeps	Lotteries (Mark Six)	Betting on Football Matches
Duty Rate			Rate of duty %	30% on the amount paid, contributed or subscribed	25% on the amount of proceeds	50% on the net stake receipts
	(a)	On the first $11,000,000,000 of the net stake receipts	72.5
	(b)	On the next $1,000,000,000 of the net stake receipts	73
	(c)	On the next $1,000,000,000 of the net stake receipts	73.5
	(d)	On the next $1,000,000,000 of the net stake receipts	74
	(e)	On the next $1,000,000,000 of the net stake receipts	74.5
	(f)	On the remainder	75
			Discount Rate
	-	Discount rate for a place outside Hong Kong (other than specified places)	50%
	-	Discount rate for specified places (Macau)	40%

Enquiries