About revenue and taxation
NSW Government services are funded by a range of revenue sources which help fund essential community services, including:
- health care
- education
- public transport
- infrastructure.
We raise revenue from:
- state taxes, duties, levies and royalties
- taxation in Australia
- casino duties
- funding from the Commonwealth Government
- the sale of goods and services
- fines fees and charges
- local council rates and fees.
You can learn more about revenue at Revenue NSW.
Types of taxes and levies
We raise revenue from a number of State taxes and levies, including:
- payroll tax
- transfer duties
- land tax
- motor vehicle taxes
- gambling taxes
- parking space levy
- waste and environment levy.
Find out more about the various types of taxes, duties and levies at Revenue NSW.
Taxation in Australia
Under the Commonwealth of Australia Constitution Act 1900, both the Commonwealth and State Governments can collect taxes. However, there are rules:
- Commonwealth taxes cannot prefer one state over another.
- Only the Commonwealth can place customs and duties on producing, selling, or distributing goods. This is why the Goods and Services Tax (GST) is a Commonwealth tax.
Over time, High Court decisions have decided how tax powers are shared, usually limiting the types of taxes States can collect. Because of this, most of the tax revenue in Australia is collected by the Commonwealth Government.
The most common Commonwealth taxes are:
- income taxes for individuals and companies
- superannuation taxes
- customs and excise duties
- GST.
Find out more about taxation in Australia
Casino duty rates
On 20 November 2023, the NSW Government signed agreements with The Star Casino and Crown Sydney Casino.
For both casinos, table game duty for non-rebate play will increase from 17.91% to 20.25% from 1 July 2023, while duty on rebate play will increase from 10% to 12.5% from 1 July 2023. Both rates will apply to past dates.
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 with The Star includes an additional levy of 35% 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%). It will not apply to the additional levy.
Crown Sydney Casino does not have electronic gaming machines.
Contact NSW Treasury
For general or media enquiries, complete our online form or visit our Contact us page.
- Address: 52 Martin Place, Sydney, NSW 2000 (Enter via 127 Phillip Street)
- Post: GPO Box 5469, Sydney, NSW 2001