Queensland has the highest Point of Consumption Tax (POCT) rate on wagering in Australia. In a surprise move, the state government raised the tax from 15% to 20% in 2025, effective for the 2025-2026 financial year. The change was made without prior consultation with the online wagering industry, sparking criticism from operators and industry bodies.
This guide explains Queensland’s wagering tax rates, registration requirements, lodgement obligations, and how the state compares to other jurisdictions. All information is based on official sources including the Queensland Revenue Office and the Betting Tax Act 2018.
Current Wagering Tax Rate – 20%
The current wagering tax rate in Queensland is 20%. This rate applies to a betting operator’s taxable wagering revenue that exceeds the annual threshold of $300,000. The tax is calculated on the taxable wagering revenue of betting transactions with customers located in Queensland. This is a Point of Consumption Tax (POCT) model, meaning the tax is paid where the customer is located, not where the operator is based.
Key features of the Queensland wagering tax include a tax rate of 20% on taxable wagering revenue above $300,000, a tax base of taxable wagering revenue from customers in Queensland, an effective date of the 2025-2026 financial year, and administration by the Queensland Revenue Office (QRO).
The increase from 15% to 20% made Queensland’s wagering tax the highest among Australian states and territories. The change also broadened the tax base to include free and bonus bets, which were previously not subject to tax.
Queensland Wagering Tax Rate Summary
| Aspect | Details |
|---|---|
| Current tax rate | 20% |
| Previous rate | 15% |
| Tax base | Taxable wagering revenue (customers in QLD) |
| Annual threshold | $300,000 |
| Includes bonus bets? | Yes (from 2025) |
| Administered by | Queensland Revenue Office |
Registration Threshold and Lodgement Requirements
Betting operators must register with the Queensland Revenue Office once their taxable wagering revenue reaches the annual threshold of $300,000. Once an operator reaches the threshold, they must register for betting tax and begin lodging monthly and annual returns. Registration is mandatory, and failure to register can result in penalties.
Lodgement requirements include monthly returns due by the 21st of each month, an annual return including June figures due by 21 July, and payment due dates aligned with return due dates. If a due date falls on a weekend or public holiday, the return is due the next business day.
Betting tax is not the same as gaming licensing. Gaming licensing is administered by the Office of Liquor and Gaming Regulation (OLGR), while betting tax is administered by the Queensland Revenue Office.
Industry Reaction to the Tax Increase
The Queensland government’s decision to raise the wagering tax to 20% was met with strong criticism from online wagering operators.
Responsible Wagering Australia (RWA), an industry body whose members include Entain and Bet365, said the decision was made without any consultation with the online wagering industry. The organisation argued that the change unfairly entrenches the monopoly enjoyed by established and land-based wagering service providers at the expense of new and emerging online industry. RWA warned that the tax hike would lead to serious impacts on the Queensland racing sector and jobs, while disproportionately affecting punters who choose online options.
Adam Rytenskild, CEO of incumbent operator Tabcorp, welcomed the changes. He stated that Tab is Australian born and bred, has been local for decades, and that this levels the playing field in Queensland for Tab.
Analysts at J.P. Morgan expressed scepticism about whether the tax change would benefit Tabcorp, noting that unless Tabcorp’s product becomes competitive, even attractive pricing is unlikely to stabilise market share losses. The analysts also predicted that other states would follow suit in raising their local POCT tax rates.
Comparison with other states: Queensland now has the highest POCT rate at 20%. South Australia and Western Australia have 15%, while Victoria, New South Wales, the Australian Capital Territory, Tasmania, and the Northern Territory all have 10%.
Australian POCT Rates by State
| State/Territory | POCT Rate |
|---|---|
| Queensland | 20% |
| South Australia | 15% |
| Western Australia | 15% |
| Victoria | 10% |
| New South Wales | 10% |
| Australian Capital Territory | 10% |
| Tasmania | 10% |
| Northern Territory | 10% |
Legal Framework – Betting Tax Act 2018
The wagering tax in Queensland is established under the Betting Tax Act 2018. The Act imposes a tax on the taxable wagering revenue of betting operators for particular periods at the taxing rate. Section 19 of the Act imposes betting tax on the taxable wagering revenue of betting operators. The Act distinguishes between betting tax and gaming licensing, which is administered by OLGR. The tax applies to betting transactions with customers located in Queensland.
Any betting operator that conducts betting transactions with customers located in Queensland and whose taxable wagering revenue exceeds the $300,000 annual threshold must register and pay the tax.
Official sources:
- Queensland Revenue Office – Betting tax information: https://qro.qld.gov.au/betting-tax/
- Betting Tax Act 2018 (Queensland): https://www.legislation.qld.gov.au/act-2018-013
Queensland now has the highest Point of Consumption Tax rate on wagering in Australia at 20%, up from 15%. The change, effective from the 2025-2026 financial year, also broadened the tax base to include free and bonus bets. Betting operators must register once their taxable wagering revenue exceeds the annual threshold of $300,000 and lodge monthly returns by the 21st of each month. The decision was controversial, with online operators criticising the lack of consultation while incumbent Tabcorp welcomed the change.
Sources: Queensland Revenue Office, Betting Tax Act 2018 (Qld)
What Is the Wagering Tax Rate in Queensland?
Q1: What is the current wagering tax rate in Queensland? ▼
The current wagering tax rate in Queensland is 20%, applied to taxable wagering revenue that exceeds the annual threshold of $300,000. This is the highest Point of Consumption Tax rate in Australia. [Source: QRO]
Q2: When do betting operators need to register for wagering tax? ▼
Betting operators must register once their taxable wagering revenue reaches the annual threshold of $300,000. Once registered, they must lodge monthly returns by the 21st of each month and an annual return by 21 July. [Source: QRO]
Q3: Does the tax apply to bonus bets? ▼
Yes. The 2025 changes broadened the tax base to include free and bonus bets, which were previously not subject to wagering tax. This was part of the package that raised the rate from 15% to 20%.
Q4: What is the legal basis for Queensland’s wagering tax? ▼
The wagering tax is established under the Betting Tax Act 2018 (Queensland). The Act imposes a tax on the taxable wagering revenue of betting operators and is administered by the Queensland Revenue Office. [Source: QLD Legislation]
Q5: How does Queensland’s rate compare to other states? ▼
Queensland has the highest POCT rate at 20%. South Australia and Western Australia have 15%, while all other states and territories have 10%. Queensland’s rate is double that of most other jurisdictions.
