Singapore: gambling regulation and licensing

Singapore runs a closed, state-controlled gambling market. The Gambling Control Act 2022 makes any betting, gaming or lottery unlawful unless it is licensed, class licensed or exempt, and the Gambling Regulatory Authority of Singapore (GRA), a statutory board under the Ministry of Home Affairs since 1 August 2022, licenses and supervises the sector. Online, only Singapore Pools (Private) Limited may offer remote gambling: its licence for betting, gaming and lotteries under section 54 of the Act was renewed for five years from 25 October 2025. There is no licence route for commercial online casinos, poker or sportsbooks. Offshore sites are unlawful, and gambling with one is itself an offence carrying a fine of up to S$10,000, up to six months in prison, or both. Unlicensed operators face fines of up to S$500,000 and imprisonment of up to seven years. Access blocking, payment blocking and a ban on advertising unlawful gambling back the prohibition, and the Singapore Police Force has run blocking since 1 January 2025. The minimum age for remote gambling and casinos is 21. Singapore Pools pays duty of 25% on fixed-odds and horse racing bets net of winnings and GST, and 30% of lottery and other pool receipts net of GST. The two integrated resort casinos pay casino tax of 12% on premium play and 22% on other play, with lower tiers until 2032 if they meet development targets. Betting taxes raised S$3.6 billion in the year to March 2026, up 11.9%. On 21 September 2026 the rest of the Casino Control (Amendment) Act 2024 took effect, adding governance to casino suitability tests, requiring the casinos to share risk information on patrons, and creating one self-exclusion covering casinos, gaming machine rooms and remote gambling.

Regulator

Gambling Regulatory Authority of Singapore (GRA)

Regulator type

Dedicated regulator

Headline tax

25% GGR

Licence required

Yes

Minimum age

21+

Tax base

Gambling duty under the Gambling Duties Act 2022, collected by IRAS from Singapore Pools: 25% of bets received less winnings paid out and GST for fixed-odds sports betting and totalisator betting on horse racing (25% of the take-out less GST for commingled horse racing pools); 30% of bets received less GST for other totalisator bets such as football pari-mutuel, general bets and lotteries such as 4D and TOTO; and 30% of amounts contributed less GST for sweepstakes. The two casinos pay casino tax on gross gaming revenue (Casino Control Act 2006, s.146). Betting taxes, meaning gambling duties and casino tax together, raised S$3.6 billion in the year to 31 March 2026, up 11.9% from S$3.2 billion.

Capital

Singapore

Currency

SGD

Official languages

English, Malay, Mandarin Chinese, Tamil

Built from the record on this page, last verified 25 Oct 2026. The Licensing and Taxation sections carry the full detail and sources.

Licence required

Yes

Application window

Not yet verified

Local establishment required

Not yet verified

Local server required

Not yet verified

Bank guarantee or bond

GRA may direct a licensee to furnish a performance bond, guarantee or other security to secure compliance with licence conditions (Gambling Control Act 2022, s.88(2)(f)).

Notable licensees

Singapore Pools (Private) Limited, Marina Bay Sands Pte. Ltd., Resorts World at Sentosa Pte. Ltd.

Barriers to entry

There is no licensing route for a commercial online casino, poker site or sportsbook to serve Singapore. GRA states that Singapore Pools is the only operator licensed to provide remote gambling, and its licence runs for five years from 25 October 2025. Supplying remote gambling to people in Singapore from abroad without a licence is an offence. Treat Singapore as a closed market rather than a hard one.

Headline GGR tax

25% GGR

Effective date

Not yet verified

Turnover tax

30%

Withholding mechanism

Singapore Pools files a statement of bets received and winnings paid and pays the duty to IRAS by the 15th day after the end of the month in which the race, event or draw took place.

VAT treatment

Betting receipts are treated as including GST: IRAS deducts GST, computed as 9/109 of bets received less winnings paid out, before applying the duty rate.

Tax base

Gambling duty under the Gambling Duties Act 2022, collected by IRAS from Singapore Pools: 25% of bets received less winnings paid out and GST for fixed-odds sports betting and totalisator betting on horse racing (25% of the take-out less GST for commingled horse racing pools); 30% of bets received less GST for other totalisator bets such as football pari-mutuel, general bets and lotteries such as 4D and TOTO; and 30% of amounts contributed less GST for sweepstakes. The two casinos pay casino tax on gross gaming revenue (Casino Control Act 2006, s.146). Betting taxes, meaning gambling duties and casino tax together, raised S$3.6 billion in the year to 31 March 2026, up 11.9% from S$3.2 billion.

Minimum age

21+

National self-exclusion

National Council on Problem Gambling self-exclusion and exclusion orders (casinos, gaming machine rooms and general remote gambling) (mandatory)

AML regime

Casino operators must perform prescribed customer due diligence when opening a patron account, on suspicion, and on single transactions of S$4,000 or more (Casino Control Act 2006, s.139). From 21 September 2026 GRA can require the casinos to disclose risk information on patrons they have reported and turned away to GRA and to each other (s.139A).

AML supervisor

Gambling Regulatory Authority of Singapore (casinos)

Source of funds thresholds

Casino customer due diligence applies to any single payment to or receipt from a patron of S$4,000 or more (Casino Control Act 2006, s.139(1)(b) and (c)).

KYC requirements

A licensee providing general remote gambling must take all reasonably practicable steps to stop underaged individuals and excluded persons from gambling (Gambling Control Act 2022, s.82(2)). In FY2025 GRA fined Singapore Pools S$100,000 for failing to verify customers' exclusion status. Age 21 applies to remote gambling and casinos; 18 applies to on-course and off-course horse betting and to lottery and sports bets at venues without a live broadcast of the event (s.13).

Stake limits

Not yet verified

Game content restrictions

Free-to-play online games of chance are class licensed only if they avoid specified casino game mechanics and images of gambling articles; loot box prizes must not be convertible into money or anything of value outside the game (Remote Games of Chance class licence, paragraphs 4 to 7).

Advertising permitted

Yes

Affiliate rules

Anyone who informs the public of, invites participation in, or brings to attention an unlawful gambling service commits the s.85 offence, which reaches affiliates and publishers promoting unlicensed sites.

Sponsorship rules

Sponsorship or brand-sharing arrangements that display the name of an unlawful gambling provider in connection with an event or product are treated as advertising unlawful gambling (Gambling Control Act 2022, s.85(5)).

Social media rules

Publishing a gambling advertisement for unlawful gambling on an online location open to the public counts as informing the public, whether or not anyone sees it (s.85(4)).

Penalties for breach

Advertising unlawful gambling carries a fine of up to S$20,000 (s.85(2)). GRA fined Marina Bay Sands S$100,000 and Resorts World at Sentosa S$75,000 in FY2025 for casino promotions run without, or outside, GRA approval.

Credit card ban

Not yet verified

Crypto stance

Not yet verified

Payment blocking regime

The regulator may have the Monetary Authority of Singapore order financial institutions, or itself order financial transaction providers, to stop credit, cheques and fund transfers for a person taking part in unlawful remote gambling, or to block transactions under gambling merchant category codes (Gambling Control Act 2022, s.118). Providing credit knowing it is for unlawful gambling is an offence (s.37). The Singapore Police Force has carried out payment blocking since 1 January 2025.

ISP blocking

Yes

DNS blocking

Not yet verified

Payment blocking

Yes

App store takedowns

Not yet verified

Administrative penalties

Censure, directions, suspension of a licence for up to six months, modification of conditions, financial penalties of up to S$1 million, performance bonds, and revocation without compensation (Gambling Control Act 2022, s.88).

Criminal penalties

Unlicensed betting, gaming or lotteries: a fine of up to S$500,000 and imprisonment of up to seven years, rising to S$700,000 and ten years for repeat offenders (s.18). Gambling with an unlicensed provider: a fine of up to S$10,000, up to six months in prison, or both (s.20). Advertising unlawful gambling: a fine of up to S$20,000 (s.85).

Operator liability

Offshore operators are within reach: facilities for remote gambling are caught whether provided inside or outside Singapore (s.11(3)), and GRA states it is unlawful to provide unlicensed remote gambling from outside Singapore to persons in Singapore. Access to their sites can be blocked through IMDA orders to internet service providers (s.117) and payments through payment blocking orders (s.118); the Singapore Police Force has run blocking since 1 January 2025.

Player liability

Gambling with a provider an individual knows, or ought reasonably to know, is unlicensed is an arrestable offence punishable by a fine of up to S$10,000, up to six months in prison, or both (Gambling Control Act 2022, s.20).

1. 1 Mar 2022

   Casino tax restructured to 12% premium and 22% other play, with concessionary tiers during a 10-year moratorium

2. 1 Aug 2022

   Gambling Control Act 2022 in force and GRA established, replacing the Casino Regulatory Authority

3. 15 Aug 2022

   Remote games of chance class licence, covering loot boxes, takes effect

4. 10 Sept 2024

   Parliament passes the Casino Control (Amendment) Bill

5. 30 Oct 2024

   First tranche of the Casino Control (Amendment) Act 2024 in force

6. 1 Jan 2025

   Singapore Police Force takes over blocking of unlawful remote gambling sites, advertising and payments

7. 25 Oct 2025

   Singapore Pools licence renewed for five years

8. 1 Nov 2025

   Licences of 16 gaming machine room operators renewed for up to three years

9. 30 Jul 2026

   GRA consults on amending the fundraiser class licence

10. 4 Sept 2026

    High Court refuses registration of a Hong Kong judgment on a Venetian Macau casino debt

11. 21 Sept 2026

    Second tranche of the Casino Control (Amendment) Act 2024 in force

12. 1 Mar 2032

    Casino tax moratorium ends and the concessionary tiers fall away

GRA is implementing the casino amendments in force from 21 September 2026, including written notices on sharing patron risk information under s.139A and the unified self-exclusion under s.165AA. Watch for the outcome of the fundraiser class licence consultation that closed on 13 August 2026 and for the conditions of the planned mystery box class licence. The Singapore Pools licence runs to October 2030 and the gaming machine room licences for up to three years from November 2025, so no licensing round is due in the next 12 months. The High Court ruling in Venetian Macau Ltd v Hu Yangning, which set aside registration of a foreign judgment on a casino credit debt under the Reciprocal Enforcement of Foreign Judgments Act 1959 on public policy grounds, makes Singapore a harder venue for foreign casinos to enforce gambling debts; watch for any appeal.

Is online gambling legal in Singapore?

Only through Singapore Pools, the one operator GRA has licensed for remote gambling. Every other online casino, poker site or sportsbook is unlawful, and gambling with one is an offence carrying a fine of up to S$10,000, up to six months in prison, or both.

Can a foreign operator get a Singapore online licence?

No. There is no licensing route for commercial online gambling. Singapore Pools holds the only remote licence, renewed for five years from 25 October 2025, and unlicensed supply from abroad is an offence punishable by up to S$500,000 and seven years in prison.

What is the minimum gambling age in Singapore?

21 for remote gambling and casinos. It is 18 for on-course and off-course horse betting and for lottery and sports bets placed at venues without a live broadcast of the event.

How is Singapore Pools taxed?

Gambling duty is 25% of bets less winnings and GST for fixed-odds sports and horse racing bets, and 30% of bets less GST for lotteries, football pari-mutuel and other general bets. Gambling duties and casino tax together raised S$3.6 billion in the year to March 2026.

What changed for the casinos on 21 September 2026?

The second tranche of the Casino Control (Amendment) Act 2024 took effect. Unethical conduct and systemic governance failures now count in suitability, GRA can require the two casinos to share risk information on patrons, due diligence applies from S$4,000, and one self-exclusion covers casinos, gaming machine rooms and remote gambling.

Can a foreign casino enforce a gambling debt in Singapore?

In Venetian Macau Ltd v Hu Yangning [2026] SGHC 180 the High Court set aside the registration of a Hong Kong judgment on a Macau casino debt as contrary to Singapore public policy against enforcing gambling debts.

Who regulates gambling in Singapore?

The Gambling Regulatory Authority of Singapore (GRA) regulates gambling in Singapore. Other authorities with a role include Singapore Police Force and National Council on Problem Gambling.

• Hong Kong
• Macau
• Japan
• Malaysia

Regulatory

30 Oct 2026

EU Scams Study Finds Ad Systems May Let Unlicensed Gambling Operators Advertise

A study written for the European Commission under the Digital Services Act says platform advertising systems may let unlicensed gambling operators reach users in countries where they hold no licence, with no platform check of their licensing status. Dutch regulators and operators are already pressing Meta on exactly that gap.

Corporate

22 Oct 2026

Las Vegas Sands Q3 EBITDA Falls 17% as High-End Play Softens in Singapore and Macao

Marina Bay Sands took the bigger hit, with EBITDA down 21%, while Sands China's revenue rose 8.4% on the quarter and its share of Macao's mass market reached its highest since 2023. The parent still spent $950 million on its own shares, raised its 2027 dividend by 20% and took its Sands China stake to 75.56%.

M&A

19 Oct 2026

The PA Agrees to Buy Racing and Sports Owner RAS Technology for A$49.8m at a 93% Premium

The UK group behind the Press Association will pay A$1.04 a share in cash for the ASX-listed racing data supplier and fold it into its Podium business. The PA's own release left the price out; RAS's filing shows the bid nearly doubles what the market thought the company was worth.

Corporate

16 Oct 2026

GKL Chief Tells Lawmakers Osaka Resort Could Cut Its Revenue by 5% to 10%

Grand Korea Leisure's president put a number on the Osaka threat at the National Assembly this week, then corrected it: about a quarter of its Japanese revenue, or 5% to 10% of the total. An industry study presented the same day put the hit to Korea's foreigner-only casinos far higher.

Corporate

16 Oct 2026

SkyCity Agrees NZ$221m Sale of Auckland's Grand Hotel to Cut Debt

SkyCity Entertainment Group has signed a binding agreement to sell The Grand Hotel in Auckland for NZ$221 million, about $124 million, to two companies from a privately owned property group. With the office sale already settled, it says it has now raised more from asset sales than it promised shareholders, but the deal still needs Overseas Investment Office consent.

Corporate

7 Oct 2026

GKL Denies Recruiting Customers Abroad After Report Questions Staff Trips to Hong Kong and Macau

Yonhap, citing an unnamed source, says Grand Korea Leisure's marketing staff and executives have been meeting customers in Hong Kong, Macau, Singapore and Mongolia without proper legal review, 11 years after Chinese police arrested Korean casino staff for recruiting gamblers. GKL says its staff serve existing customers and recruit no one.

Regulatory

22 Sept 2026

Singapore Ties Casino Suitability to Governance and Orders Patron Data Sharing

The second tranche of the Casino Control (Amendment) Act took effect on 21 September: the GRA can now weigh unethical conduct and systemic control failures when deciding whether Marina Bay Sands and Resorts World Sentosa remain fit to hold a licence, the two must exchange patron information for financial-crime control, and cashing out a bet after the result is known is a crime.

Regulatory

12 Sept 2026

Yokohama's Anti-Casino Mayor Has Resigned, and Japan Wants More IR Bids

Takeharu Yamanaka won in 2021 on a platform of killing the city's integrated resort bid, and did. He has now stepped down over a workplace harassment finding, weeks before a special election, in a country whose prime minister supports a second round of casino licensing and whose tourism agency will take applications from May 2027.

Corporate

9 Sept 2026

The Spectrum Report on Evolution Is Public and Both Sides Claim It

Evolution commissioned it in 2022 to answer Black Cube, has called it exonerating, and spent months resisting its disclosure. Now that it is out, it clears Evolution of illegal practice and of operating in sanctioned countries, and separately finds significant compliance failings and games reachable from four prohibited markets. Playtech has moved first on the reading.

All 26 articles on Singapore →

Source tiers. Tier 1: the law, official gazette, licence register or regulator itself. Tier 2: other official sources such as ministries, parliaments, courts and statistics agencies. Only tier 1 and tier 2 sources can support a fact on their own.

1. Gambling Regulatory Authority of Singapore

   Gambling Regulatory Authority of Singapore

   Tier 1Accessed 23 Sept 2026
2. The GRA story

   Gambling Regulatory Authority of Singapore

   Tier 1Accessed 23 Sept 2026
3. Licences for other gambling operators: betting operations, lottery and game of chance

   Gambling Regulatory Authority of Singapore

   Tier 1Accessed 23 Sept 2026
4. Latest announcements (Singapore Pools licence renewal, 21 October 2025; gaming machine room licence renewals, 1 November 2025; fundraiser class licence consultation, 30 July 2026)

   Gambling Regulatory Authority of Singapore

   Tier 1Accessed 23 Sept 2026
5. Unlawful remote gambling activities

   Gambling Regulatory Authority of Singapore

   Tier 1Accessed 23 Sept 2026
6. Responsible gambling, advertising and promotion

   Gambling Regulatory Authority of Singapore

   Tier 1Accessed 23 Sept 2026
7. Exclusion order and visit limit by NCPG and others

   Gambling Regulatory Authority of Singapore

   Tier 1Accessed 23 Sept 2026
8. Class licences

   Gambling Regulatory Authority of Singapore

   Tier 1Accessed 23 Sept 2026
9. Enforcement actions (FY2015 to FY2026)

   Gambling Regulatory Authority of Singapore

   Tier 1Accessed 23 Sept 2026
10. Statutes and regulations (including the designated tourist attractions list effective 14 August 2026)

    Gambling Regulatory Authority of Singapore

    Tier 1Accessed 23 Sept 2026
11. Regulating the casino and gambling industry

    Ministry of Home Affairs, Singapore

    Tier 1Accessed 23 Sept 2026
12. Gambling Control Act 2022 (No. 15 of 2022), current version as at 23 September 2026

    Singapore Statutes Online, Attorney-General's Chambers

    Tier 1Accessed 23 Sept 2026Published 8 Apr 2022
13. Gambling Regulatory Authority of Singapore Act 2022

    Singapore Statutes Online, Attorney-General's Chambers

    Tier 1Accessed 23 Sept 2026
14. Casino Control Act 2006, current version as at 23 September 2026

    Singapore Statutes Online, Attorney-General's Chambers

    Tier 1Accessed 23 Sept 2026
15. Casino Control (Amendment) Act 2024 (No. 29 of 2024)

    Singapore Statutes Online, Attorney-General's Chambers

    Tier 1Accessed 23 Sept 2026Published 3 Oct 2024
16. Gambling Duties Act 2022

    Singapore Statutes Online, Attorney-General's Chambers

    Tier 1Accessed 23 Sept 2026
17. Gambling Control (Remote Games of Chance - Class Licence) Order 2022

    Singapore Statutes Online, Attorney-General's Chambers

    Tier 1Accessed 23 Sept 2026
18. Gambling duties: betting, lotteries and sweepstakes

    Inland Revenue Authority of Singapore

    Tier 1Accessed 23 Sept 2026
19. Gambling duties: scope of duty

    Inland Revenue Authority of Singapore

    Tier 1Accessed 23 Sept 2026
20. IRAS Annual Report FY2025/26 (revenue collection, 1 April 2025 to 31 March 2026)

    Inland Revenue Authority of Singapore

    Tier 2Accessed 23 Sept 2026
21. Venetian Macau Ltd v Hu Yangning [2026] SGHC 180

    Supreme Court of Singapore

    Tier 1Accessed 23 Sept 2026Published 4 Sept 2026
22. National Council on Problem Gambling: exclusion orders, self-exclusion and visit limits

    National Council on Problem Gambling (Ministry of Social and Family Development)

    Tier 1Accessed 23 Sept 2026