Macau's Legislative Assembly (AL) has published the final draft of the amendment to the general gaming law, with the standing committee responsible for its evaluation expected to sign the text and the plenary expected to vote on it the following week1.
The final draft raises indirect taxes on gaming concessionaires from four to five percent, with possible reductions allowed if operators attract clients from jurisdictions outside Mainland China1. The Macau SAR government currently charges an effective tax rate of 39 percent on casino gaming gross revenue, made up of 35 percent in direct government tax and the remainder in levies for community and social causes1.
Under the existing structure, a levy of 1.6 percent is collected to fund the Macao Foundation's cultural, social, economic, educational, scientific, academic and philanthropic activities, with another 2.4 percent collected for urban and tourism development and the local social security fund1. Under the new draft, those two levies rise to two and three percent respectively1. Gaming operators could see the two extra levies reduced or exempted if they can prove they have attracted gamblers from other jurisdictions to the SAR, though the details of that requirement will only be included in separate regulations1.
| Levy | Current rate | Final draft rate |
|---|---|---|
| Macao Foundation levy | 1.6 percent | 2 percent |
| Urban and tourism development, social security fund | 2.4 percent | 3 percent |
The final draft also provides that gaming concessionaires will not have to operate exclusively casino games, and that some of the responsibility incurred by concessionaire shareholders concerning debts has been reduced1.
"The final draft of the new amendment to the general gaming law has already been published by the Legislative Assembly (AL)"
What it means for players
The amendment changes the tax and levy structure applied to Macau's casino concessionaires, not the rules players follow at the table. The 35 percent direct government tax on casino gaming gross revenue is unchanged in the final draft, and nothing in the published text alters what gamblers pay or how games are played1. The levy changes fall on operators, and the reductions or exemptions tied to attracting gamblers from outside Mainland China are aimed at the companies, with the qualifying details left to separate regulations that have not been published1. The provision allowing concessionaires to operate beyond casino games widens what the companies may run, and the reduced shareholder liability concerns corporate debts rather than player matters1. For locals, expats and visitors, the practical rules inside Macau's casinos are not addressed by this draft. For background on the jurisdiction, see Can I Gamble in Macau? and Rules Inside Macau Casinos. The wider regional picture is covered in Gambling Laws in Asia: What Is Legal in 12 Jurisdictions and Recent and Pending Gambling Law Changes in Asia.
What happens next
The standing committee evaluating the amendment was expected to sign the final draft on Wednesday, June 15, 2022, after last-minute changes, with the document then sent to the plenary for a vote the following week1. The details of the requirement for operators to prove they have attracted gamblers from other jurisdictions will only be included in separate regulations, which have not been published1.
