Learn what gaming is taxed, the rates and how to lodge and pay.
Key information
Casino tax is paid monthly on the total gaming revenue earned by licensed casino operators in Victoria. A casino operator is the holder of a licence granted under the Casino Control Act 1991.
The tax applies to revenue from:
- table games such as blackjack or roulette
- gaming machines (pokies) within the casino
- commission-based players.
Operators also pay a 1% community benefit levy, calculated on a casino operator’s total gaming revenue. This levy is paid to the Victorian Government’s Hospitals and Charities Fund which supports public healthcare and initiatives to address problem gambling.
Rates and calculations
Casino tax is calculated on a casino operator’s total gaming revenue for the month, less any state tax credit. The state tax credit offsets GST obligations under the A New Tax System (Goods and Services Tax) Act 1999.
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)
- 9% of the casino operator’s total commission-based players’ gaming revenue.
Table games
Revenue includes all amounts the casino receives from table play by players other than commission-based players. It also includes cheques and negotiable instruments, whether collected or not, and the face value of free bets, minus winnings paid to those players.
Gaming machines
Revenue includes all amounts the casino receives from bets on gaming machines by players other than commission-based players. It also includes the face value of free bets (minus prizes paid) and any amounts paid into jackpot prize pools that must be paid out as prizes.
Tax is worked out by:
- Finding the average number of machines installed during the month.
- Calculating average revenue per machine.
- Applying the tax rates according to the revenue bands based on that average revenue.
Additional casino tax
Additional casino tax applies when a casino operator’s gross gaming revenue in a financial year exceeds the base amount. The base amount is adjusted each year based on the consumer price index.
For the financial year starting 1 July 2024, the base amount is $1,244,044,943.82.
The more the base amount is exceeded, the higher the rate of additional tax. See current rates for casino tax.
There is also an additional tax for commission-based players if their total gaming revenue for the financial year is less than $100 million. In that case, the operator pays $10 million minus one-tenth of the commission-based players’ annual gaming revenue.
Register, lodge and pay
Casino operators must register with us within 14 days of becoming liable for casino tax.
Once registered, they are required to lodge a return within 30 days after the end of the month, even if no tax is payable.
The June monthly return includes the annual return and any additional casino tax.
Payment of casino tax and the community benefit levy is due at the time of lodgement.
Interest and penalties apply for late payment.
