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Problem gambling levy

A problem gambling levy (PGL) must be paid on all gaming machine profits and casino wins.

The total payable on your profits will be worked out automatically when you file your:

  • gaming machine duty return, or
  • casino duty 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 2019.

The gambling operators in the table below must pay the problem gambling levy.

Gambling operators Income liable Rate % (GST-exclusive
Casino operators Casino wins 0.56
Non-casino gaming machine operators Gaming machine profits 0.78
New Zealand Racing Board Betting profits 0.52
New Zealand Lotteries Commission Turnover less prizes paid and payable 0.43

The rates in the table below apply for the period 1 July 2016 to 30 June 2019.

Gambling operators Income liable Rate % (GST-exclusive
Casino operators Casino wins 0.87
Non-casino gaming machine operators Gaming machine profits 1.30
New Zealand Racing Board Betting profits 0.52
New Zealand Lotteries Commission Turnover less prizes paid and payable 0.40