Singapore legislation
Regulation 6
Regulation 6
Rate of gambling duty
For the purpose of section 6(2) of the Act, the rate of gambling duty is as follows:
(a)
25% of the total amount of gross betting profit worked out under regulation 4(2), (3) and (4) in respect of totalisator bets made in connection with any horse race;
(b)
30% of the amount of gross revenue worked out under regulation 4(5) in respect of other totalisator bets;
(c)
25% of the total amount of gross betting profit worked out under regulation 5(2) in respect of fixed odds bets made in connection with any sporting event;
(d)
[Deleted by S 695/2023 wef 01/10/2023](e)30% of the amount of gross revenue worked out under regulation 5(4) in respect of other general bets.