Regulatory AuthorityGambling Regulatory Authority of Singapore
License CostVaries
Regulation by Activity Type
Casinos
Regulated
Online Casinos
Regulated
Betting
Regulated
Online Betting
Regulated
Lotteries
Regulated
Poker
Regulated
Highlights
The Gambling Regulatory Authority (GRA) oversees all gambling activities under the Gambling Control Act 2022.
Only two land-based casinos are licensed: Marina Bay Sands and Resorts World Sentosa.
Singapore Pools is the sole operator licensed to provide legal online gambling services.
Remote gambling is strictly regulated under the Remote Gambling Act 2014, with comprehensive blocking measures.
From January 2025, the Singapore Police Force is responsible for blocking illegal gambling websites.
Unlicensed gambling, including offering services from abroad to Singapore residents, is strictly prohibited.
Operators are subject to rigorous anti-money laundering and due diligence requirements, especially for casino deposits.
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Legislation
Primary Legislation
Gambling in Singapore is governed by a comprehensive legal framework designed to tightly regulate all forms of gambling, suppress illegal activities, and minimize social harm. The core structure consists of several key statutes:
Gambling Control Act 2022: This act consolidates and modernizes laws relating to the suppression of unlawful gambling and the regulation of authorized gambling services outside of casinos. It establishes clear definitions of gambling activities, sets out offenses and penalties for illegal gambling, and provides the framework for licensing and exemptions for legal gambling operations.
Casino Control Act: This act specifically regulates casino gambling in Singapore. It sets out the legal requirements for the operation, supervision, and control of casinos, including provisions to prevent criminal influence and ensure the integrity of casino operations.
Gambling Regulatory Authority of Singapore Act 2022: This act establishes the Gambling Regulatory Authority (GRA) as the central body responsible for regulating the entire gambling industry in Singapore. It outlines the powers and functions of the GRA, including enforcement, oversight, and policy implementation across all gambling sectors.
Regulatory Authority
The principal oversight body for gambling in Singapore is the Gambling Regulatory Authority (GRA), a statutory board under the Ministry of Home Affairs. The GRA is tasked with maintaining the integrity of the gambling industry, ensuring it remains free from criminal influence, and minimizing the harms associated with gambling.
Regulates and supervises all forms of legal gambling, including casinos, betting, lotteries, and remote gambling services
Enforces compliance with all gambling-related legislation and regulations
Implements social safeguard policies in partnership with other government agencies to protect vulnerable groups
Coordinates with the Singapore Police Force, which is responsible for enforcement actions such as blocking illegal gambling websites and investigating unlawful gambling activities
License Types
Types of Gambling Licenses in Singapore
Casino License: Issued to operators of integrated resort casinos. Only two such licenses are permitted in Singapore, covering Marina Bay Sands and Resorts World Sentosa.
Special Employee License: Required for key employees in casino operations, categorized as Category A, B, or C1, depending on the role and responsibilities within the casino.
Other Gambling Licenses: Singapore Pools holds exclusive licenses for lotteries and sports betting. Slot machines may also be operated by certain societies under regulated conditions, but these are not commercial licenses.
Casino License: Application Process and Requirements
Regulatory Authority: The Gambling Regulatory Authority (GRA) is responsible for issuing and overseeing casino licenses.
Application Submission: Applicants must submit a formal application to the GRA, including:
Completed application forms
Corporate and individual information as required by the Singapore Accounting and Corporate Regulatory Authority
Supporting documents as specified by the GRA
Payment of the prescribed application fee
Eligibility: Applications are open to companies registered in Singapore. The GRA evaluates the suitability of applicants, focusing on integrity, financial capacity, and experience in casino operations.
Assessment: The GRA conducts a thorough investigation into the applicant’s background, financial standing, and ability to operate a casino in accordance with regulatory standards.
Casino License: Duration, Renewal, and Conditions
License Duration: Casino licenses are typically granted for a specified term, subject to renewal upon application and review by the GRA.
Renewal Process: Licensees must apply for renewal before the expiration of the current license. Renewal is contingent on continued compliance with regulatory requirements and satisfactory performance during the license period.
Ongoing Conditions: Licensees must adhere to strict operational, anti-money laundering, and responsible gambling standards. The GRA conducts regular audits and compliance checks.
Casino License: Costs and Financial Requirements
Application Fee: A non-refundable application fee must be paid upon submission. The amount is determined by the GRA and may vary depending on the scope of the application.
Investigation Costs: Applicants are responsible for the costs incurred by the GRA in investigating the application. These costs are payable in addition to the application fee.
License Fee: Successful applicants must pay an annual license fee, which is substantial and set by the GRA based on the scale of the casino operation.
Financial Capacity: Applicants must demonstrate sufficient financial resources to establish and maintain casino operations, including compliance with minimum capital requirements as set by the GRA.
Special Employee License: Types and Process
Categories: Special Employee Licenses are classified into Category A, B, and C1, each corresponding to different levels of responsibility and access within the casino.
Application: The casino operator or an individual intending to work in a regulated capacity must apply to the GRA, providing personal and employment details, along with the prescribed fee.
Eligibility: Applicants are subject to background checks and must meet suitability criteria regarding integrity and competence.
Duration and Renewal: Licenses are valid for a specified period and must be renewed upon expiry, subject to continued compliance and suitability.
Key Requirements for Obtaining and Maintaining Licenses
Demonstration of good character, honesty, and integrity by all key personnel and stakeholders
Robust internal controls and compliance frameworks to prevent criminal influence and ensure responsible gambling
Ongoing reporting and disclosure obligations to the GRA
Strict adherence to anti-money laundering and counter-terrorism financing regulations
Regular audits and inspections by the GRA
Summary Table: Casino Licensing System in Singapore
License Type
Who Can Apply
Main Requirements
Fees
Duration
Renewal
Casino License
Singapore-registered companies
Application, financial capacity, background checks, compliance systems
Personal details, background checks, suitability assessment
Prescribed application fee
Specified period
Subject to continued suitability
Gambling Tax
Tax Rates for Gambling Operators in Singapore
Type of Gambling Operation
Tax Rate
Basis of Taxation
Casinos (Premium Players)
5% of Gross Gaming Revenue (GGR)
Gross Gaming Revenue (GGR)
Casinos (Mass Market Players)
18% of Gross Gaming Revenue (GGR)
Gross Gaming Revenue (GGR)
Singapore Pools (Lotteries, Sports Betting)
Varies by product, generally 25-30% of GGR
Gross Gaming Revenue (GGR)
Basis for Taxation
Casino gaming tax is levied on Gross Gaming Revenue (GGR), which is the difference between the total bets placed and the winnings paid out to players.
Separate rates apply for revenue generated from premium players (typically high rollers) and mass market players.
For Singapore Pools, taxes are applied on GGR from lotteries and sports betting products.
Tax Reporting and Payment Requirements
Casino operators are required to file monthly tax returns detailing their GGR and the corresponding taxes due for both premium and mass market segments.
Tax payments must be made on a monthly basis, typically within a specified period after the end of each month.
Singapore Pools is similarly obligated to submit regular tax filings and remit taxes according to the revenue generated from its various products.
Operators must maintain accurate records of all transactions and gaming revenue to facilitate audits and compliance checks by the Gambling Regulatory Authority and tax authorities.
Tax Incentives, Exemptions, and Special Provisions
There are no broad tax exemptions for gambling operators; all licensed operators are subject to the standard tax rates.
Special provisions may apply to promotional credits, complimentary play, or other incentives offered to players, with specific rules on how these are treated for tax calculation purposes.
Any changes to tax rates or the introduction of new incentives are typically announced in the annual Singapore Budget or through updates from the Gambling Regulatory Authority.
Prohibited Individuals
Age Restrictions and Identification Requirements
The minimum legal age for participating in any form of gambling in Singapore is 21 years old. This applies to casinos, betting, lotteries, and online gambling services.
For entry into casinos, all patrons are required to present valid identification for age and identity verification. This typically involves checking government-issued photo identification at entry points.
Operators are obligated to implement robust age verification processes for both land-based and online gambling activities to prevent underage gambling.
Prohibited Gambling Activities and Game Restrictions
All forms of gambling are prohibited in Singapore unless specifically exempted or licensed by the Gambling Regulatory Authority.
Unlicensed betting, gaming, and lotteries are strictly forbidden. This includes private betting, social gambling in public places, and participation in unauthorized online gambling platforms.
Only authorized operators, such as Singapore Pools and licensed casinos, may offer gambling services. Unauthorized provision or facilitation of gambling is a criminal offense.
Slot machines are only permitted in designated rooms operated by approved societies and within licensed casino premises.
Online gambling is generally prohibited except for a limited range of activities offered by exempt operators, such as Singapore Pools.
Games that are deemed to promote excessive risk, target vulnerable groups, or are associated with criminal influence are subject to additional restrictions or outright bans.
Advertising and Marketing Limitations
Advertising and promotion of gambling services are tightly regulated. Only licensed operators may advertise, and even then, advertising must comply with strict content and placement guidelines.
Advertisements must not target minors, vulnerable persons, or mislead the public about the chances of winning or the risks involved in gambling.
Marketing materials must not glamorize gambling or suggest that it is a solution to financial or personal problems.
Direct marketing to self-excluded individuals or those on exclusion lists is strictly prohibited.
There are restrictions on sponsorship of events and activities by gambling operators, especially those accessible to minors.
Responsible Gambling Requirements and Player Protection Measures
Casinos must implement robust responsible gambling programs, including mandatory display of responsible gambling messages and provision of information on help resources.
Self-exclusion programs are available, allowing individuals to voluntarily ban themselves from entering casinos or participating in gambling activities. Family members may also apply for exclusion orders on behalf of vulnerable relatives.
Casinos are required to monitor patron behavior and intervene if signs of problem gambling are detected, including offering counseling and support services.
Limits on credit extension and restrictions on cash transactions are imposed to minimize the risk of gambling-related harm and money laundering.
Operators must provide clear information on odds, payout rates, and the risks associated with gambling.
There are mandatory training requirements for staff to identify and assist problem gamblers.
Geographic and Location Restrictions
Casinos are only permitted within integrated resorts specifically designated and licensed by the authorities. There are currently only two licensed casino resorts in Singapore.
Slot machines operated by societies are restricted to designated club rooms and are not allowed in public spaces or general commercial venues.
Public gambling, including social gambling in public places, is prohibited. Social gambling is only permitted in private residences under strict conditions.
Online gambling services must be geo-fenced to restrict access to users physically located within Singapore and must comply with local regulatory requirements.
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Timeline
Year/Date
Event
1960
Betting Act enacted, providing the first legal framework for regulating betting activities in Singapore.
1961
Common Gaming Houses Act introduced to prohibit and regulate gaming houses and public gaming.
1968
Singapore Pools established as a state-owned lottery operator to provide legal betting alternatives and curb illegal gambling.
2006
Casino Control Act passed, legalizing and regulating casino operations and establishing the Casino Regulatory Authority (CRA).
2014
Remote Gambling Act enacted, prohibiting unlicensed online gambling and introducing strict measures against remote gambling activities.
2022
Gambling Regulatory Authority (GRA) established, replacing the CRA, and the Gambling Control Act passed to consolidate and update gambling laws.
2025
Singapore Police Force takes over responsibility for blocking illegal gambling websites from the Gambling Regulatory Authority.
Requirements
Software Certification and Technical Standards
All gambling software, including random number generators (RNGs), must undergo independent testing and certification to ensure fairness, integrity, and compliance with prescribed technical standards.
Technical standards cover game fairness, system integrity, player account management, transaction logging, and secure communications.
Operators must implement robust systems to detect and prevent software manipulation, unauthorized access, and other security threats.
Regular system audits and vulnerability assessments are required to maintain ongoing compliance with technical standards.
Data Protection, Privacy Measures, and Server Location Requirements
Operators are required to comply with Singapore’s Personal Data Protection Act (PDPA), ensuring the secure collection, storage, and processing of personal data.
Technical measures such as encryption, access controls, and secure data transmission protocols must be implemented to safeguard player information.
Operators must ensure that data centers and servers hosting gambling systems are located in secure environments, with physical and logical access strictly controlled.
There may be requirements for certain critical systems and data to be hosted within Singapore or in jurisdictions approved by the regulator to ensure oversight and data security.
Anti-Money Laundering (AML) and Know Your Customer (KYC) Procedures
Operators must implement comprehensive AML and KYC procedures, including customer identification, verification, and ongoing monitoring of player transactions.
Enhanced due diligence is required for high-value transactions and for customers identified as presenting higher risks.
Operators are obligated to report suspicious transactions and comply with all requirements set by the Gambling Regulatory Authority (GRA) and relevant Singaporean financial intelligence units.
Technical systems must be capable of automated transaction monitoring, flagging unusual patterns, and generating reports for regulatory review.
Financial Reporting, Auditing Standards, and Record-Keeping Requirements
Operators must maintain accurate and complete financial records, including transaction logs, player account histories, and system activity records.
Regular independent financial audits are mandatory to ensure transparency and compliance with regulatory standards.
Operators are required to submit periodic financial and operational reports to the regulator in prescribed formats.
All records, including electronic logs and audit trails, must be securely stored for a minimum period as specified by the regulator, and must be readily accessible for inspection upon request.
Technical Implementation Requirements for Responsible Gambling Tools
Operators must integrate responsible gambling features into their platforms, such as self-exclusion options, deposit and loss limits, and reality checks.
Technical systems must support the enforcement of player-set limits and ensure that self-exclusion requests are processed promptly and effectively across all channels.
Operators are required to display responsible gambling messages and provide access to support resources within their platforms.
Monitoring tools must be in place to detect and address signs of problem gambling, with automated alerts and intervention protocols as mandated by the regulator.
Gambling regulations are subject to change. The information provided on this page was accurate at the time of publication, but may not reflect the current regulatory landscape. Always consult official sources for the most up-to-date information before making any gambling-related decisions.
