Betting duty is borne by HKJC: horse racing 72.5%-75% progressive on net stake receipts, football 50% on net stake receipts, Mark Six 25% on proceeds. No duty applies to basketball betting: counsel states the basketball vertical is off the table, so no fee or duty schedule is recorded for it and none should be inferred from the Betting Duty (Amendment) Bill 2025. No GGR tax framework applies to private operators because private licensing does not exist. HK levies no personal income tax on gambling winnings.
Jurisdictions › Hong Kong SAR › Tax
Hong Kong SAR · Question 05 of 11
Tax: What is the tax take?
Unfavourable · Confirmed · Expert approved · Back to full Hong Kong SAR report →
Key section parameters
| Jurisdiction | Hong Kong SAR (HK) |
|---|---|
| Regulator | Recorded in register |
| Favourability | Unfavourable |
| Confidence | Confirmed |
| Review status | Expert approved |
| Last collected | 20 Oct 2026 |
Summary answer
Betting duty is borne by HKJC: horse racing 72.5%-75% progressive on net stake receipts, football 50% on net stake receipts, Mark Six 25% on proceeds. No duty applies to basketball betting: counsel states the basketball vertical is off the table, so no fee or duty schedule is recorded for it and non…