Gambling Turnover Tax (GTT)

Overview:

Gambling Turnover Tax (GTT) was introduced in Fiji on 1st July 1992. It is a tax on gambling services licensed under the Gaming Act 2009.
Gambling services refer to services related to gaming activities licensed under the Gaming Act 2009.
The Gaming Act 2009 issues licenses for gaming activities under two categories – Class 1 and Class 2.
Effective 1st August 2021, the GTT rate is fixed at 15% on the value of consideration paid or payable for gambling services.
GTT processes are governed by the Gambling Turnover Tax Act 1991.

Lottery Promoter Obligations

Payment: The promoter of a lottery must pay 15% of the gross proceeds to the Commissioner within 7 days of the drawing date.
Permit: The promoter must obtain a permit number from the District Commissioner’s Office by completing an application form, including their Taxpayer Identification Number (TIN).

Non-Payment Consequences

Follow-Up: If the tax is not paid, the promoter’s TIN is flagged for follow-up action, preventing the release of any refunds due to the promoter.


Cancellation: If the lottery is cancelled, approval from the District Commissioner’s Office must be obtained and given to FRCS to cancel the permit number

Registration and Filing of GTT Return

  • Change of Circumstances (COC): Taxpayers must change their taxable activity to “gambling activities.”

  • Charitable Organisations: Representatives must register each time they organise a ticket lottery, making them liable for filing a GTT Class 1 return for ticket lottery sales.

  • TIN Requirement: Charitable organisations must obtain a TIN through the standard registration process and select FSIC related to Gambling Services (92001). Taxpayers must have a TIN prior to registration of ticket lottery. They are also required to apply for a Gaming License from Gaming Licensing Authorities and mention their TIN when applying for the same.
The application will go through an approval process.
This link provides the guide for registration Click here.

  • Gaming License: Applicants must apply for a Gaming License from Gaming Licensing Authorities and mention their TIN.

Filing Guides

  • Class 1 (Charitable Purpose) Return: Charitable organisations must register each time they organise a ticket lottery. Once registered, they must file a GTT Class 1 return. This link provides a guide for filing returns Click here.

  • Class 2 (Non-Charitable Purpose) Return: Organisations with a Class 2 gaming license for non-charitable purposes must file monthly returns. The link below provides the guide to filing of return Click here.

Additional References

  • GTT Decree is available on this link Click here.
  • Standard Interpretation Guideline is available ion this link Click here.

Last Updated - July 28, 2025

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Gambling Turnover Tax (GTT)

Overview:

Gambling Turnover Tax (GTT) was introduced in Fiji on 1st July 1992. It is a tax on gambling services licensed under the Gaming Act 2009.
Gambling services refer to services related to gaming activities licensed under the Gaming Act 2009.
The Gaming Act 2009 issues licenses for gaming activities under two categories – Class 1 and Class 2.
Effective 1st August 2021, the GTT rate is fixed at 15% on the value of consideration paid or payable for gambling services.
GTT processes are governed by the Gambling Turnover Tax Act 1991.

Lottery Promoter Obligations

Payment: The promoter of a lottery must pay 15% of the gross proceeds to the Commissioner within 7 days of the drawing date.
Permit: The promoter must obtain a permit number from the District Commissioner’s Office by completing an application form, including their Taxpayer Identification Number (TIN).

Non-Payment Consequences

Follow-Up: If the tax is not paid, the promoter’s TIN is flagged for follow-up action, preventing the release of any refunds due to the promoter.


Cancellation: If the lottery is cancelled, approval from the District Commissioner’s Office must be obtained and given to FRCS to cancel the permit number

Registration and Filing of GTT Return

  • Change of Circumstances (COC): Taxpayers must change their taxable activity to “gambling activities.”

  • Charitable Organisations: Representatives must register each time they organise a ticket lottery, making them liable for filing a GTT Class 1 return for ticket lottery sales.

  • TIN Requirement: Charitable organisations must obtain a TIN through the standard registration process and select FSIC related to Gambling Services (92001). Taxpayers must have a TIN prior to registration of ticket lottery. They are also required to apply for a Gaming License from Gaming Licensing Authorities and mention their TIN when applying for the same.
The application will go through an approval process.
This link provides the guide for registration Click here.

  • Gaming License: Applicants must apply for a Gaming License from Gaming Licensing Authorities and mention their TIN.

Filing Guides

  • Class 1 (Charitable Purpose) Return: Charitable organisations must register each time they organise a ticket lottery. Once registered, they must file a GTT Class 1 return. This link provides a guide for filing returns Click here.

  • Class 2 (Non-Charitable Purpose) Return: Organisations with a Class 2 gaming license for non-charitable purposes must file monthly returns. The link below provides the guide to filing of return Click here.

Additional References

  • GTT Decree is available on this link Click here.
  • Standard Interpretation Guideline is available ion this link Click here.

Last Updated - July 28, 2025

Back to Top