Gaming and wagering tax rates
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Casino gaming
Table gaming
| 0.91%
|
Fully-automated table gaming
| 5.91%
|
Gaming machines
| 10.91%
|
Keno
| 0.91%
|
Hotel and club gaming
Gaming machines - Clubs
| 32.91%
|
Gaming machines - Hotels
| 33.91%
|
Community support levy
A Community Support Levy (CSL) is payable by casinos, hotels and clubs on the gross profits derived from gaming machines. The CSL is paid into the Community Support Fund (see Community Support Fund for more information on the Fund and how it is distributed).
Type of venue
| CSL rate
|
Casinos
| 3%
|
Clubs
| 4%
|
Hotels
| 5%
|
Point of consumption tax on wagering
15% of the net wagering revenue from Tasmanian bets over the annual tax-free threshold of $150 000.
Lotteries - no state lotteries
A revenue sharing arrangement with Victoria and Queensland provides for Tasmania to receive tax collected in those states for all tickets sold in Tasmania.