Liquor and Gaming NSW > Clubs > Running a club


Club tax

Gaming machine tax rates

Registered clubs pay tax on gaming machine profits in excess of $1 million. Clubs that make less than $1 million per year from gaming machines do not pay tax.

The gaming machine tax is calculated on metered profit, using the data collected on the Centralised Monitoring System (CMS) from each gaming machine in NSW.

Find out more about tax rates, adjustments, payments, assessments and the tax deferral scheme.


The ClubGRANTS scheme was established in 1998 to ensure that larger registered clubs in NSW contribute to the provision of front-line services to their local communities; and to ensure that the disadvantaged in the community are better positioned to benefit from the substantial contributions made by those clubs. ClubGRANTS funding for community projects is available under three separate grants programs

  • Category 1 funding is available for projects and/or services that contribute to the welfare and broader social fabric of the local community  and aimed at improving the living standards of low income and disadvantaged people. These grants are managed by local ClubGRANTS Committees. You will find more information on Category 1 grants at ClubsNSW.
  • Category 2 funding is available for general community development and support activities such as sporting or cultural programs. These grants are managed at a local club level. You will find more information on Category 2 grants at ClubsNSW.
  • Category 3 funding is available for the upgrade or construction of large-scale community infrastructure projects, such as sporting facilities and community halls, cultural venues and emergency relief facilities. This fund is managed by Liquor and Gaming NSW. You find more information about this program at ClubGRANTS Category 3.

Clubs can find out more about the ClubGRANTS scheme to receive a gaming machine tax rebate for expenditure on approved projects and activities under Category 1 and Category 2.