Ngā tāke Duties

Casino duty is payable by casino operators on gambling profits.

If you're a gaming machine operator, you'll need to pay duties on the income brought in by your gaming machine profits. You'll also need to pay a problem gambling levy on all profits made.

Lottery duty is payable on the nominal value of all tickets in a lottery game.

A 12% offshore gambling duty applies to offshore gambling operators. From 1 May 2026, this duty is called online gambling duty. You may see both names while we update our systems and returns. 

A problem gambling levy (PGL) must be paid on all gambling profits.

Totalisator duty is payable on all racing and sports betting.