State revenue from casino and lottery taxes (Suriname)

1) The picture as a whole: what make up the income

• Casino tax (Casinobelasting): monthly fixed payment for each gaming unit (slot machine/table). Tariffs were updated at the end of 2022 by a separate law.
• Lottery tax (Loterijbelasting): levied on lotteries organized in the country and on the placement of shares (tickets) of foreign lotteries; the law sets the bases and rates.
• Licenses and regulatory fees: Issued and administered by the Gaming Control Board, including the discussed "license/supervision fee" (vergunningsbijdrage).
• Related taxes: corporate income tax, personal income tax on salaries; at the same time, the provision of gambling is exempt from VAT (emphasis - on special industry taxes).

2) Casino tax: how it works and how much it brings

Effective rates (from December 30, 2022)

• SRD 1,600 per slot machine;
• SRD 12,000 for each gaming table (including roulette).

In the official explanatory note (MvT) to the amendment, the government predicted that raising rates would double receipts and provide a minimum SRD of 56 million per year for this revenue item.

What is important for operators

Accrual - monthly by inventory (how many tables/machines are operated).

Control - in the perimeter of the Gaming Control Board and the tax administration; in parallel, there is a new basic law on hazardspelen (Wet Hazardspelen, 2023), which modernizes regulation and references to tax.

3) Lottery tax: bases and rates

• 20% of the total cost of goods played or of the total volume of shares/tickets issued (on an elective basis);
• 10% of each cash prize (or the value of a clothing prize).
• For charity draws, the rate on the first base is 15%, and there is no tax on prizes.
• For shares of foreign lotteries placed in Suriname - 30% of the amount of sold shares (including commissions).

The payer is the holder of the permit (organizer), while the "prize tax" allows tax deduction from the amount of winnings. For digital lotteries, the law requires a software module that automatically reads and writes off tax on each ticket.

4) Licensing and supervision: who is responsible

The sector is supervised by Toezicht en Controle Kansspelen/Gaming Control Board for the Wet-en Regelgeving block; in 2023-2024 the implementation of licensing/supervision fees was actively discussed. The very fact of the introduction and discussion of contributions is confirmed on the state portal and in local news.

In parallel, basic laws were adopted in 2023: Wet Hazardspelen (S.B. 2023 No. 135) - for casinos (incl. online), and Loterijwet (S.B. 2023 No. 136) - for lotteries; in 2024 published Loterijbesluit with application details. This created a "skeleton" for the stable administration of taxes and fees.

5) What it looks like in the budget (revenue logic)

The casino tax provides a predictable fixed flow depending on the number of tables/machines. MVT 2022 explicitly states a SRD target of 56 million/yr for this position alone.

The lottery tax gives a variable part: it depends on the volume of circulations, the cost of funds played and prizes paid, as well as on the share of digital sales (for which a built-in tax module is provided).

Licenses and supervisory contributions - complement the fiscal circuit and finance the regulatory function.

6) Practical conclusions for operators

• Plan OPEX with monthly tariffs (SRD 1,600 per machine; SRD 12,000 to the table). With the expansion of the assortment, the growth of the fiscal burden is linear.
• Follow the updates on the online block (Wet Hazardspelen) and licenses/contributions - the regulator is gradually detailing the mode.

• Choose the correct base: the cost of the fund or the volume of shares; separately administer 10% on drop-down prizes. Benefits apply for charity raffles.
• For digital lotteries, implement an automatic module for calculating/debiting tax from each ticket - this is a legal requirement.

7) Why VAT is "not about it"

Gambling services and lotteries are VAT-exempt activities. Therefore, special industry taxes and licenses remain key for the budget, and not VAT on the final player.

8) Risks and attention points

Rate indexation: taking into account inflation, future tariff adjustments are possible (as in 2022). Follow the posts in Staatsblad.

Compliance: lottery software is obliged to support automatic calculation/write-off of tax; additional charges and increasing sanctions are provided for non-payment/arrears.

Regulatory dues: As "vergunningsbijdrage" is implemented, new regular payments in favor of supervision are possible.

9) The bottom line

The fiscal contour of the gambling industry in Suriname is based on a fixed casino tax (monthly per machine/table) and a tax on lotteries with clear bases and rates; licenses and supervisory payments complement the system. After updates 2022-2024. the state has a more predictable base of fees (the benchmark for casino tax is SRD 56 million/year), and operators have clear rules of the game and requirements for software/reporting. For stable work, it is important to keep the focus on compliance and lay fiscal payments in the unit economy of projects.

• Wet Casinobelasting 2002 (rev. 2011 and 2022) - SRD 1,600/automatic and SRD 12,000/table; SRD charges target 56 million/year.
• Wet op de Loterijbelasting (1933, current edition) - bases and rates 20 %/10 %/30%, benefits for charity draws and requirements for digital lotteries.
• Wet Hazardspelen (S.B. 2023 No. 135) и Loterijwet (S.B. 2023 No. 136) is a modern casino/lottery regulation frame.
• Gaming Control Board (GCBS) - regulator and public communications on licensing/supervision.