Casino duty rates

More about revenue & taxation

On 11 August 2023, the NSW Government announced an in principle agreement with The Star. Read the media release here.

Casino duty for non-rebate play will increase from 17.91 per cent to 20.25 per cent from 1 July 2023, while duty on rebate play will increase from 10 per cent to 12.5 per cent from 1 July 2023. 

Between 1 July 2023 and 30 June 2030, the following electronic gaming machine duty rates will apply at The Star:

Period

Duty

From 1 July 2023

20.91%

From 1 July 2024

21.91%

From 1 July 2027

22.91%

From 1 July 2030, the following marginal duty rates will be applied to electronic gaming machines at The Star:

The part of Average Poker Machine Revenue that is:

Poker Machine Duty Rate (excluding GST)

Less than $2,666

0%

$2,666 or more and less than $6,667

37.6%

$6,667 or more and less than $12,500

42.1%

$12,500 or more

51.6%

The marginal duty rates for electronic gaming machines from 1 July 2030 will deliver the same effective tax rates after GST as in Victoria.

The agreement includes an additional levy of 35 per cent on total gaming revenue that exceeds $1.125 billion in a financial year. This levy applies in addition to other duty rates and will operate during the period 1 July 2023 to 30 June 2030.

There is no change to the Responsible Gaming Levy (2 per cent). It will not apply to the additional levy.

The Government will seek agreement with Crown to ensure parity on table gaming rates with The Star. If the Government is unable to reach an agreement with Crown, it has the option of legislating changes to table gaming duties.

Last updated: 11/08/2023