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Gaming machine operators

Gaming machine operators include any:

  • corporate society licensed to operate a gaming machine (under the Gambling Act 2003)
  • person not licensed under the Gambling Act 2003, but who operates a gaming machine.

A gaming machine is any machine or device that is both:

  • adapted, designed or constructed for gambling for money
  • declared by regulations to be a gambling machine.

It does not include a:

  • device used only to draw a lottery
  • random selection device used for housie
  • device used only to dispense tickets that are not capable of being used to decide the outcome of gambling
  • communication device used both to dispense tickets in and draw a lottery that is a sales promotion scheme.

If you're a gaming machine operator, you need to pay gaming duty on your gaming machine profits. You must also pay a problem gambling levy on all profits. Gaming machine duty (GMD) is 20% of the gaming machine profits.

Registering as an operator and paying duty

If you have to pay GMD, you should register as a gaming machine operator through myIR. Make sure you have your gaming machine license number and site number (if this applies).

The GMD return and payment are due by the 20th of each month after the period the duty applies to. You can file your return and make payment in myIR.

Exemptions from paying income tax on gaming machine profits

If your only source of income is from gaming machine profits you'll automatically qualify for an exemption. This means you don't need to file income tax returns.

If you receive income from other sources, only the income from the gaming machine profits will automatically qualify for an exemption. You may still qualify for an exemption on your other income if your organisation meets certain criteria.

Tax exemptions for charities


If your organisation doesn't qualify for an exemption you'll be required to file an income tax return each year. A full set of accounts and a schedule of distributions must be included with your return.

Casino Operators

Casino duty is payable by casino operators on gambling profits. The rate of casino duty is 4% of the casino wins. If you need to pay a casino duty, you'll need to register as a casino operator. You will also need to pay a problem gambling levy on all profits.

After you've registered, we'll send you a Casino duty return - IR199. Your return and payment are due by the 20th of the month after the period the duty applies to. You can email your return to us at