Casino Control (Casino Tax) Regulations 2010

These Regulations may be cited as the Casino Control (Casino Tax) Regulations 2010 and shall come into operation on 5th February 2010.

In these Regulations, unless the context otherwise requires —“card game” means a game in which the casino operator is not a party to the wagers and from which the casino operator receives consideration in the form of —

a rake;

a time-based charge to a player; or

any other fee or payment from a player to participate in the game,and includes, but is not limited to, poker, bridge and whist;[Deleted by S 633/2026 wef 21/09/2026][Deleted by S 57/2013 wef 31/01/2013]“counter game” means a game (other than a table game or game played on a gaming machine or gaming program) in which the casino operator is a party to the wager and includes, but is not limited to, bingo and keno;“coupon” means any match play coupon or any coupon given to a player by a casino operator which may be used for the purpose of gaming;“drop” —

in relation to a table game, means the total amount of casino chips purchased and bets placed at the table, represented by the aggregate value of money, casino chips, deposit withdrawal notes, cheque-cashing notes, credit notes, coupons, chip purchase vouchers and any other document evidencing the purchase of casino chips contained in the drop box for the table, and any electronic credit transfers made to the table game;

in relation to a gaming machine, means the aggregate value of money, casino chips and coupons contained in the drop box for the gaming machine, and any electronic credit transfers made to the gaming machine; (ba)in relation to a gaming program, means the aggregate value of electronic credit transfers made to the gaming program; and

in relation to a counter game, means the aggregate value of money, casino chips, coupons, any unpaid winning tickets and electronic credit transfers made to the counter game, which were received and accepted by the casino operator as bets on the counter game;“electronic credit transfer” and “electronic credits” have the meanings given by regulation 2 of the Casino Control (Prescribed Casino Chips) Regulations 2026 (G.N. No. S 648/2026);[Deleted by S 633/2026 wef 21/09/2026][Deleted by S 633/2026 wef 21/09/2026]“gaming day” means a period fixed by the casino operator for the purposes of determining the net win for any table game mentioned in regulation 11(1) for a particular day, which may comprise different periods starting and ending at different times for different types of table games;“jackpot payout” means any amount paid out in money, casino chips, or electronic credit transfers to a player as a result of his placing a bet on the gaming machine or gaming program, and includes a progressive payout;[Deleted by S 57/2013 wef 31/01/2013]“non-premium player tax rate” means the rate of casino tax referred to in section 146(2)(b) of the Act;“premium player tax rate” means the rate of casino tax referred to in section 146(2)(a) of the Act;“progressive payout” means winnings from a special prize pool which are awarded to a player as a result of his placing a bet, and may be awarded based on criteria other than the player obtaining a winning combination on a gaming machine or gaming program or winning a wager at a table game;“rake” means a commission which may be taken by the casino operator for conducting a game;“reporting period” means a calendar month or such other period as the Comptroller may determine in lieu thereof;“table game” means a game that is played at a table;“tournament” means a contest or competition among players for a prize, whether or not any entry fee or other consideration is required to be paid by the players to participate in the contest or competition.[Deleted by S 633/2026 wef 21/09/2026]

In these Regulations, a reference to casino chips excludes electronic credits.

For the purpose of ascertaining the applicable tax rate in respect of any gross gaming revenue from a player —

the premium player tax rate shall apply from the time the player qualifies as a premium player ascertained in accordance with regulation 3B of the Casino Control (Credit) Regulations 2010 (G.N. No. S 53/2010); and

the non-premium player tax rate shall apply from the time the player ceases to be a premium player ascertained in accordance with regulation 3C of the Casino Control (Credit) Regulations 2010 or is disqualified as a premium player under regulation 4 of those Regulations.