Hotel gaming machine tax rates
All hotels that operate gaming machines in NSW are required to pay gaming machine tax.
Gaming machine tax is calculated on metered profit, using the data collected on the Centralised Monitoring System (CMS) from each gaming machine in NSW.
Revenue NSW collects tax quarterly via direct debit, on day 21 after the end of each tax quarter.
Hotel quarterly tax rates
Gaming machine tax is calculated and paid quarterly. Hotels that make less than $50,000 in quarterly gaming machine profit are not required to pay tax.
| Quarterly gaming machine profit | % of the profit to be paid |
|---|---|
| Up to $50,000 | 0% |
| $50,000 - $250,000 | 33% |
| $250,000 - $1.25m | 36% |
| Over $1.25m | 50% |
Annual adjustment
You may be eligible for an annual adjustment after the hotel gaming tax year ends on 30 June.
Your quarterly tax payments will be compared with your annual profits and your total tax may be adjusted.
| Annual gaming machine profit | % of the profit to be paid |
|---|---|
| Less than $200,000 | 0% |
| $200,000 - $1m | 33% |
| $1m - $5m | 36% |
| Over $5m | 50% |
Apply for an annual adjustment
Since the tax year ending 2020, Liquor & Gaming NSW has processed any eligible adjustments pro-actively without requiring you to make an application. This will now occur each year on an ongoing basis and will be reflected in your final quarter’s tax invoice.
If you are eligible for a tax refund for any years prior to 2020, please email your request to landaudit.revenue@liquorandgaming.nsw.gov.au
Invoices and assessments
Data Monitoring Services (DMS) will send you a tax invoice 14 days after the end of each tax quarter.
- If you have a question about the assessment of your gaming machine tax, contact: DMS Help Desk on 1800 307 551, Monday – Friday, 8.30am - 5.30pm
- The DMS website also has answers to frequently asked questions.
Reassessment
If you have any questions or concerns about your invoice and can't come to an agreement with DMS, contact the Liquor & Gaming NSW Revenue Assurance & Probity Unit
Payment
- You can arrange a direct debit authorisation to automatically pay your gaming machine tax. Complete the direct debit form (PDF 188.93KB)
- For any questions on payments, collection of tax, and alternative payment arrangements, contact Revenue NSW on 1300 139 817
Tax deferral scheme
If you’re experiencing financial hardship you can ask for help from the Gaming Machine Tax Deferral scheme.
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