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Wagering and betting tax (historical rates)

Previous rates for wagering and betting tax.

The wagering and betting tax applies to net wagering revenue, including GST, from customers located in Victoria in excess of the tax-free threshold.

Historical wagering and betting tax rates and thresholds

Period Rate of tax Threshold
1 July 2021 to 30 June 2024 10% $1,000,000
1 July 2019 to 30 June 2021 8% $1,000,000
1 January 2019 to 30 June 2019 8% $500,000

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Updated: 11 December 2025