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Duties and levies
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Gaming machines: Casino duty

Casino duty

Casino duty is payable by casino operators on gambling profits, ie casino wins at a rate of 4%.

Filing returns and paying the duty

Once you've completed an application to register as a casino operator, we'll send you a Casino duty return (IR199) form every month.  

The return and payment are due by the 20th of the following month, eg,the return and payment for October will be due 20 November.

Problem gambling levy

A problem gambling levy (PGL) is payable on all casino wins and is charged at 0.87% (plus GST). This is included in the IR199.