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Gaming and wagering tax

We're responsible for administering, collecting and managing debts of gaming and wagering tax payable in NSW, on behalf of Liquor and Gaming NSW.

On this page

The Liquor and Gaming NSW taxes applied to gaming and wagering in NSW are based on:

  • what kind of gambling is being offered
  • who's providing the gambling services.

Gambling tax rates

TypeDescription Tax applied
Totalizator A system that allows people to bet on outcomes and distributes betting revenue to the winning bets. Percentage of player losses – ie bets placed less payouts.
Fixed odds An operator agrees to pay specified amounts against specified events. Rates vary. 
Public lottery A game of chance including a game such as lotteries, keno and soccer football pool. Rates vary.
Point of consumption Payable on all bets made by customers who are located in NSW. 15 per cent of the net NSW wagering revenue that exceeds the financial year threshold.

Gaming machine tax

Gaming machine tax is paid on the metered profits of gaming machines in clubs and hotels in NSW. Find out about the rates, due dates and how to pay.

GST rebate for clubs

The GST rebate is available to clubs only and is based on actual gaming profits supplied by the Data Monitoring Services. Eligibility is assessed in September each year.

Point of consumption tax

The point of consumption tax applies to all bets made by customers located in NSW at the time the bet was placed. Find out about the rates and thresholds, how to calculate, register, lodge your return or make a payment.

Legislation

Gambling taxes are regulated under the following legislation.