From March 2022, Marina Bay Sands and Resorts World Sentosa pay higher casino tax rates under a new tiered structure, The Straits Times reported1. The change was announced in April 2019 by four government ministries alongside a $9 billion expansion commitment from the two operators1.
- Premium gaming is taxed at 8 percent for the first $2.4 billion of gross gaming revenue and 12 percent above that1
- Mass gaming is taxed at 18 percent for the first $3.1 billion of gross gaming revenue and 22 percent for any excess1
- The change was announced in April 2019 alongside a $9 billion expansion commitment from the two operators1
Under the structure, premium gaming is taxed at 8 percent for the first $2.4 billion of gross gaming revenue and 12 percent for gaming revenue in excess of $2.4 billion. Mass gaming is taxed at 18 percent for the first $3.1 billion of gross gaming revenue and 22 percent for any excess revenue1. Before the change, the integrated resorts paid 5 percent tax on premium gaming and 15 percent on mass gaming1.
| Gaming segment | Previous rate | New rate |
|---|---|---|
| Premium, first $2.4 billion | 5 percent | 8 percent |
| Premium, above $2.4 billion | 5 percent | 12 percent |
| Mass, first $3.1 billion | 15 percent | 18 percent |
| Mass, above $3.1 billion | 15 percent | 22 percent |
The tax change was one part of a wider package. The government agreed to extend the exclusivity period of the two casinos to end-2030, and no other casinos will be introduced during that period1. Each resort is currently allowed 15,000 sq m of gaming areas, and both received approval to expand, by 2,000 sq m for Marina Bay Sands and 500 sq m for Resorts World Sentosa, subject to payment of additional land costs. Should both exercise their options fully, total gaming area in Singapore rises from 30,000 sq m to 32,500 sq m, while the space taken up by gambling operations falls from 3.1 percent to 2.3 percent as non-gaming areas grow1.
The same announcement raised casino entry levies for Singapore citizens and permanent residents by 50 percent, effective after 11.59pm on the day of the announcement. The daily levy, valid for 24 hours, rose to $150 from $100, and the annual levy to $3,000 from $2,000. Pre-payment and auto-activation windows for all entry levies were shortened to six hours with effect from Aug 11.
The expansion plans include about 164,000 sq m of new attractions at Resorts World Sentosa, gradually rolled out every year from 2020 and completed around 2025, including Super Nintendo World and Minion Park, and an expanded S.E.A. Aquarium to be called Singapore Oceanarium. Marina Bay Sands plans a 15,000-seat arena, a hotel tower with around 1,000 all-suite rooms and additional exhibition space, at a projected budget of approximately US$3.3 billion (S$4.5 billion)1. The resorts employ about 20,000 people directly, more than 65 percent of whom are locals, and around 5,000 new jobs are expected1.
What it means for players
The tax rates apply to the operators, not to individual gamblers, and the reported change does not alter what players can bet on or how winnings are treated. For Singapore citizens and permanent residents, the cost of entering the casinos rose separately through the casino entry levy, which is charged per visit or per year. Foreign visitors do not pay that levy. The tiered structure means the two operators keep a smaller share of gaming revenue above the thresholds, which is a commercial matter for casinos and integrated resorts rather than a change to game rules or payouts. How operator taxes relate to players more broadly is set out in the guide to betting duty, GST and casino tax.
What happens next
The tax rates took effect in March 2022. The entry levy increase took effect after 11.59pm on April 3, 2019, and the shortened pre-payment and auto-activation windows took effect from Aug 1, 20191. The casino exclusivity period runs to end-2030, with no other casinos to be introduced during that period1. Resorts World Sentosa's new attractions were scheduled to be rolled out from 2020 and completed around 20251. No further changes to the tax rates have been reported.
