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Duties and levies
Ngā whakaeke me ngā tiuti
Gaming machines: Problem gambling levy

Problem gambling levy

The government has a levy on player expenditure called problem gambling levy (PGL). The purpose of this levy is to recover the cost of developing, managing and delivering an integrated problem gambling strategy.

Gambling operators are liable for paying the levy

The following gambling operators are liable for paying the problem gambling levy. These rates were set by Order in Council and apply from 1 July 2016. The rates are reviewed every three years.

Gambling operators Income liable Rate
(GST-exclusive)
%
Casino operators Casino wins 0.87
Non-casino gaming machine operators Gaming machine profits 1.30
New Zealand Racing Board Betting profits 0.52
New Zealand Lotteries Commission Turnover less prizes paid and payable 0.40

The rates below apply for the period 1 July 2013 to 30 June 2016.

Gambling operators Income liable Rate
(GST-exclusive)
%
Casino operators Casino wins 0.74
Non-casino gaming machine operators Gaming machine profits 1.31
New Zealand Racing Board Betting profits 0.60
New Zealand Lotteries Commission Turnover less prizes paid and payable 0.30

The levy is calculated using the formula supplied in the Gambling Act 2003, based on the level of attributable harm and total revenue in each sector.

Our responsibilities

We're responsible for collecting PGL together with the following duties:

  • gaming machine
  • totalisator
  • casino, and
  • lottery.

The PGL component of these duties is included on their respective returns. We also issue a GST tax invoice which shows the GST content of PGL.

Ministry of Health responsibilities

The Ministry of Health is responsible for the prevention and treatment of problem gambling, including:

  • funding and coordinating national and local problem gambling services
  • raising awareness of the risks of problem gambling
  • conducting in-depth research about problem gambling in New Zealand so that more can be learned about the harm it causes.

 Useful contacts for problem gambling in New Zealand 

  • Ministry of Health provides information about the development, management and delivery of the problem gambling strategy.
  • Department of Internal Affairs provides information about the administration of New Zealand's gambling legislation and regulations.
  • Problem Gambling Foundation provides free information, research and community education services on problem gambling issues including counselling for gamblers, their family and others affected by problem gambling.

Helplines

Gambling 0800 654 655
Māori gambling 0800 654 656
Pasifika gambling 0800 654 657
Youth gambling 0800 654 659
Gambling debt 0800 654 658