A problem gambling levy (PGL) must be paid on all gambling profits.
The total payable on your profits will be worked out automatically when you file your return.
We'll issue you with a GST invoice which provides the GST component of your PGL.
The rate for PGL is set by Order in Council and reviewed every three years. The current rates apply from 1 July 2022.
The gambling operators in the table below must pay the problem gambling levy.
Gambling operators | Income liable | Rate % (GST-exclusive) |
---|---|---|
Casino operators | Casino wins | 0.87 |
Non-casino gaming machine operators | Gaming machine profits | 1.08 |
Racing Industry Transition Agency | Betting profits | 0.76 |
New Zealand Lotteries Commission | Turnover less prizes paid and payable | 0.44 |