Regulation 7 deleted with effect from 1 March 2022

Regulation 7 of Singapore's Casino Control (Casino Tax) Regulations 2010 was deleted with effect from 1 March 2022 by S 145/2022, and the interest rate rule in regulation 7A was introduced. The regulations were made by the Minister for Finance under section 146 of the Casino Control Act and came into operation on 5 February 2010¹.

The consolidated text of the regulations lists regulation 7 as "[Deleted]" in the arrangement of regulations, with the deletion marked "[Deleted by S 145/2022 wef 01/03/2022]"¹. The same document shows regulation 7A, headed "Record keeping", sitting in Part II on the furnishing of returns and keeping of records¹. The text of regulation 7 as it stood before deletion is not reproduced in the consolidated version, and the specific content of regulation 7A is not set out in the material available¹.

Regulation 7A sets the interest rate on casino tax that ought not to have been exempted, for the purposes of section 146(3B) of the Act. The rate is "the rate ascertained by adding the following: (a) the 3-month compounded Singapore overnight rate average (commonly called SORA) ... (b) 6%"¹.

The regulations also define the two casino tax rates that apply to gross gaming revenue. The "premium player tax rate" means the rate of casino tax referred to in section 146(2)(a) of the Act, and the "non-premium player tax rate" means the rate referred to in section 146(2)(b)¹. Under regulation 3, the premium player tax rate applies from the time a player qualifies as a premium player under regulation 3B of the Casino Control (Credit) Regulations 2010, and the non-premium player tax rate applies from the time the player ceases to be a premium player under regulation 3C or is disqualified under regulation 4 of those Regulations¹.

Casino operators must furnish a return of gross gaming revenue for each reporting period, defined as a calendar month or such other period as the Comptroller may determine, not later than the 15th day of the month following the end of the reporting period¹. A late return carries a penalty of $1,000 for each day the operator fails to submit it, capped at $10,000 in total¹. Failing to furnish a return within a period set by the Comptroller by written notice is an offense punishable on conviction with a fine not exceeding $10,000¹.

What it means for players

The change concerns how casino operators in Singapore report and pay casino tax, not the rules players follow at the table. The tax rate applied to a player's gross gaming revenue still depends on whether that player is classified as a premium player or a non-premium player, and the classification rules sit in the Casino Control (Credit) Regulations 2010 rather than in the tax regulations¹. The interest rate on tax that ought not to have been exempted is now tied to SORA plus 6%¹. The regulations apply to Singapore's two casino operators; the material does not state any effect on individual players' winnings, payouts or entry conditions.

What happens next

The consolidated version of the regulations also records later amendments, including deletions marked "[Deleted by S 633/2026 wef 21/09/2026]"¹. No further steps connected to the 1 March 2022 deletion of regulation 7 have been reported.

For background on the jurisdiction, see Can I Gamble in Singapore? and Gambling Laws in Asia: What Is Legal in 12 Jurisdictions.