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  Home > Tax Information - Others > Betting Duty

Betting Duty


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.

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Rate of Betting Duty 

The duty rates for various bets are as follows:

  Betting on Horse Races
 
Cash-Sweeps Lotteries
(Mark Six)
Betting on Football Matches
Duty Rate Local bets on local horse races  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
Local bets on non-local horse races Rate of duty %
(a) Net Stake receipts 72.5*
*The rate of duty applicable to the bets on Non-local Horse Races comes into operation on 1 September 2013.

 

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