The gaming tax is due on all games of chance, including slot machines, table games and bingo. Lottery tickets are excluded. Although there are different discussions ongoing to change it from a tax based on the drop to a tax based on the win, due to a specific formula for slot machines it is essentially already a tax based on the win. The casino’s and organizers of the games of chance are responsible for the payment of the gaming tax, although such licenses are generally held by the hotels.
Gaming tax is levied on a monthly basis. The taxable base is the gross receipts derived from the casino operations and the tax rate is 4 %. The licensee is always responsible for the proper and timely payment of the gaming tax.
The tax base for the slot machines is considered to be the “bucket” which represents the gross amount of the receipts. Slot machines with currency bill acceptors (soft drop) should also be part of the tax basis. As a result of various court cases, the Casino Association reinitiated negotiations with the Government of Aruba in order to reach a consensus regarding a formula to be applied when calculating the drop tax. This formula has been established based on a factor of 1.55 times the win.
The tax base for the gaming tables is the gross amount of the receipts including the issued and not collected gaming debts (markers).
It is expected that the gaming tax will change to a win-system. The (draft) changes have been published but are subject to ongoing discussions between various parties.