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Taxes · IRAS

Casino Tax: Operators and Market Agents

Casino tax guidance distinguishes the operator’s gaming tax from agents’ income tax responsibilities.

Source checked · 11 October 2026

Key requirements

The directory connects three subjects: filing and payment of casino tax, computation of gross gaming revenue and applicable rates, and income tax for international market agents and representatives. Start with the taxpayer’s actual role. A casino operator’s gross gaming tax calculation does not determine a marketing agent’s income tax or withholding treatment. Use the detailed page for the relevant return and period.

Official source

A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.

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