Betting, Lotteries, and Sweepstakes in Singapore: A Guide to Gambling Duty


In Singapore, gambling activities undertaken by licensed betting operators or lottery promoters are liable to gambling duties. These activities, among others, include:


  1. Totalisator Betting in Connection with Horse Racing
  2. Sporting Events
  3. Horse Racing with Commingling Arrangements
  4. Other Totalisator Bets
  5. General Bets
  6. Lotteries
  7. Sweepstakes

At present, the only licensed sports betting provider and lawful lottery agent in Singapore is Singapore Pools. The people placing bets online in Singapore should be aware that there are certain tax obligations that the tax authorities expect to be followed within Singapore Online Betting Payments.


Due Dates for Submission and Payment of Gambling Duty


Operators engaged in wagering activities shall submit their report and remittance of gambling duties to IRAS-the Inland Revenue Authority of Singapore. The deadline for the submission of the statement and the payment of the gambling duty is by the fifteenth day of the month following the one wherein the races, events, or draws were held.


The two key obligations are:


  1. Statement of the amount received as bets and the amount paid as winnings.
  2. The amount of gambling duty payable to IRAS.

Late Filing or Non-Filing of the Statement


A failure to submit a statement on time could lead enforcement actions to be taken against the operator. The deadline for filing is the 15th of the month after the last betting operation.


Consequences for Late or Non-Filing of the Statement


Not filing the statement by the submitted date is an offence. Following which IRAS might take the following actions:


  1. Offer to compound the offence.
  2. Impose a fine of up to $5,000.
  3. Offer of composition.

Composition is an opportunity to evade prosecution by way of payment of a fine; the sum usually does not exceed $2,500, although it depends on the compliance record of the operator concerned. The composition amount is then further notified to the operator, and upon payment, the statement should be filed within the given time frame to keep the matter from going to legal action.

Paying the Composition Amount


Operators shall be required to use Internet Banking Fund Transfer through his/her bank portal for payment of the composition fee. Payment should be quoted with the 14-digit payment slip number in the reference field. For bank account details of IRAS, kindly check the official payment webpage.




The payment will be processed within 3 working days if the payment slip number is provided.



Legal actions can still be taken even if the composition fee has been settled, upon non-submission of the statement.


Legal Actions for Non-Filing


Prosecution could be initiated if, by the due date, the statement and composition amount are not submitted. Penalty for a convicted operator could reach up to $5,000 per offence.


Late Payment or Non-Payment of Duty


Generally, most operators pay their gambling duties on time. But here's what may happen in case of late payment:


  1. Late Payment Penalties
  2. Appointment of agents (such as the operator's bank, tenant, or lawyer) to recover overdue duty.
  3. Legal action could also be taken.

Late Payment Penalty


The gambling duty, if due for payment-still not paid by the date set-as per rules, is to carry a late penalty of 5%. If, past one month from such application, the gambling duty is still unpaid, an additional 5% will be charged for every month thereafter, up to a maximum of 50% of the disturbance amount due.


Penalties for Providing Incorrect or Misleading Information


If taxpayers submit Gambling Duties Returns that include some incorrect or misleading information, they run the risk of incurring a fine of up to $10,000 and may also, upon conviction, be liable for a further fine equal to twice the amount of gambling duties that have been short-paid.


Penalties for Failure to Maintain Proper Records



An operator may, upon conviction of a fine not exceeding $5,000 for failure to keep or retain the necessary accounts, statements, or records required under the Gambling Duties Act.