Current rates for casino tax.
Casino tax rates
Casino tax is calculated on a casino operator’s total gaming revenue for the month, less any state tax credit.
Casino tax payable is the sum of:
- 21.25% of gaming revenue from table games, excluding commission-based players
- tax on gaming revenue from gaming machines, excluding commission-based players (the rate varies based on revenue amount as shown in the table below)
- 9% of the casino operator’s total commission-based players’ gaming revenue.
A 1% levy on total gaming revenue also applies each month.
Additional casino tax may also apply annually if gross gaming revenue exceeds the base amount for the financial year.
Gaming machine revenue rates
Each gaming machine is taxed based on the average revenue per machine.
| Average monthly revenue per gaming machine | Rate of tax |
|---|---|
| $0–$2,666 | 0.00% |
| $2,666.01–$6,666.67 | 46.70% |
| $6,666.68–$12,500 | 51.17% |
| Over $12,500 | 60.67% |
Download the table in CSV format
Additional casino tax
Additional casino tax applies when gross gaming revenue for a financial year exceeds the base amount.
The base amount for the financial year beginning on 1 July 2024 is $1,244,044,943.82.
The more the base amount is exceeded, the higher the rate of additional tax as shown in the table below.
| Revenue above base amount (financial year) | Additional tax payable |
|---|---|
| $0–$20m | 1% of the amount exceeding the base amount |
| Exceeding $20m but not exceeding $40m | $200,000 + 2% of the amount exceeding $20m |
| Exceeding $40m but not exceeding $60m | $600,000 + 3% of the amount exceeding $40m |
| Exceeding $60m but not exceeding $80m | $1.2m + 4% of the amount exceeding $60m |
| Exceeding $80m but not exceeding $100m | $2m + 5% of the amount exceeding $80m |
| Exceeding $100m but not exceeding $120m | $3m + 6% of the amount exceeding $100m |
| Exceeding $120m but not exceeding $140m | $4.2m + 7% of the amount exceeding $120m |
| Exceeding $140m but not exceeding $160m | $5.6m + 8% of the amount exceeding $140m |
| Exceeding $160m but not exceeding $180m | $7.2m + 9% of the amount exceeding $160m |
| Exceeding $180m but not exceeding $200m | $9m + 10% of the amount exceeding $180m |
| Exceeding $200m but not exceeding $220m | $11m + 11% of the amount exceeding $200m |
| Exceeding $220m but not exceeding $240m | $13.2m + 12% of the amount exceeding $220m |
| Exceeding $240m but not exceeding $260m | $15.6m + 13% of the amount exceeding $240m |
| Exceeding $260m but not exceeding $280m | $18.2m + 14% of the amount exceeding $260m |
| Exceeding $280m but not exceeding $300m | $21m + 15% of the amount exceeding $280m |
| Exceeding $300m but not exceeding $320m | $24m + 16% of the amount exceeding $300m |
| Exceeding $320m but not exceeding $340m | $27.2m + 17% of the amount exceeding $320m |
| Exceeding $340m but not exceeding $360m | $30.6m + 18% of the amount exceeding $340m |
| Exceeding $360m but not exceeding $380m | $34.2m + 19% of the amount exceeding $360m |
| Exceeding $380m | $38m + 20% of the amount exceeding $380m |
