Date: November 1, 2023

Subject: New Fee Rates

The National Indian Gaming Commission (NIGC) has adopted its annual fee rates of 0.00% for tier 1 and 

0.08% (.0008) for tier 2. These rates shall apply to all assessable gross revenues from each gaming 

operation under the jurisdiction of the Commission. If a tribe has a certificate of self-regulation under 

25 CFR part 518, the fee rate on Class II revenues shall be 0.04% (.0004), which is one-half of the annual 

fee rate. The fee rates are effective as of 11/1/2023 and will remain in effect until new rates have been 

adopted by the Commission. Please refer to NIGC Bulletin No. 2023-1 posted on the NIGC website 

FY24_Fee_Rate_- Fingerprint_Fee_BULLETIN_clean.pdf for additional details.
A B NIGC ID#:

C

D

E

F

G Phone #:

H

I

J K

L M

N O

P Q

R

S T

U V

W X

Y Z

AA BB

CC DD

EE

FF

GG

HH

II

JJ

KK

0.25

LL

MM

Pari-Mutuel Wagering/ Commissions

Fee Amount

$ -

 0.10

$ -

$ -

0.00000

Gross Revenue/ Win

Assessed Fiscal Year:

$ -

$ -

$ -

$ -

Amounts wagered that the gaming operation issued as promotional credits

Class II Gaming (Other)

Class III Gaming (Other)

Method 1 - Depreciation:

$ -

$ -

$ -

$ - $ -

$ -

Less Prizes

$ -

$ -

AMOUNTS WAGERED THAT THE GAMING OPERATION ISSUED AS PROMOTIONAL CREDITS (FREE PLAY)

*Assessable Gross Revenues:

Tier 1 Assessable Gross Revenue

Tier 2 Assessable Gross Revenue

*Gross Gaming Revenue

ALLOWANCE FOR CAPITAL EXPENDITURES FOR STRUCTURES

$ - 0.05

Plus Entry Fees (including table or card fees):

Class III Gaming Subtotal

Keno

Gross Revenue/ Win

$ -

$ -

$ -

$ -

$ -

Table Games

$ - $ -

$ -

x

Method 2- Cost of Structures Allowance:

Less: Allowance for Capital Expenditures for Structures:

$ -

$ -

$ -

Prior Adjustments (enclose detailed justification):

0.00000

FEE CALCULATION

** Fee Tier Rate

$ -

*Gross Gaming Revenue:

Total Depreciation Expense for the Assessed Fiscal Year:

Prior Years:

$ - $ -

$ - $ -

Gaming Machines $ - $ -

Class III Gaming

$ -

Assessed Fiscal Year End:

Payment Due Date:

Contact:

Bingo

(From Fee Payments Schedule)

$ -

$ - $ -

$ -

$ -

$ -

Class II Gaming Subtotal

Plus Entry Fees (including table or card fees):

Amount Wagered (or Win)

Sample Quarterly Fee Worksheet

Please fill in only the areas which are highlighted in blue

GAMING OPERATION INFORMATION

GROSS GAMING REVENUE

Type of Game

Fiscal Year End (MM/DD):

$ - $ -

Pull Tabs $ -

$ -

$ -

Gaming Operation:

Gaming Operation Address:

Licensing Tribe:

Email address:

Gaming Operation Phone #:

Class II Gaming

Card Games

$ - 0.025 $ -

Depreciation Allowance Rate:

Method 1- Depreciation Allowance:

(The allowance for capital expenditures for structures may be derived from either Method 1 or Method 2)

$ -

Method 2 - Cost of Structures:

$ -

Expenditures Capital Rate Allowance

$ -

$ -

Amount Wagered (or Win) Less Prizes

Sports Book $ -

FEES - 25 CFR Part 514

**(See current Fee Tier Rates at www.nigc.gov) Annual Fees:

Allowance for Capital Expenditures for Structures (Method 1 OR Method 2):

ASSESSABLE GROSS REVENUES

$ -

$ -

Quarterly Fees:

NIGC Rev. Oct 2022 (Excel)

$ -

*Fee worksheets shall be reconciled to the annual audited or reviewed financial statements. See 25 C.F.R. § 571.14

Amount due to the National Indian Gaming Commission:

Less: Amounts wagered that the gaming operation issued as promotional credits:

(To be remitted by Payment Due Date) Amount Enclosed: $ -
Item # Instructions to Complete Sample Fee Worksheet

A Gaming Operation: Enter the name of the Gaming Operation. If a name change has occurred, please ensure that 

the facility license and NIGC records have been updated (see 25 C.F.R. parts §502.10 and 559).

B

NIGC ID#: Enter the NIGC ID#. To ensure accurate posting of fee payments, please use the correct NIGC ID#. 

Should you have questions about the NIGC ID#, please contact your NIGC Regional office or send email inquiry to 

fee_questions@nigc.gov.

C

Fiscal Year End: Enter the Gaming Operation’s fiscal year end in month and date (i.e. 9/30, 12/31, etc.). If a 

gaming operation changes its fiscal year end, see 25 C.F.R. §571.13 for Audit Reports and Submissions.

D Address: Enter the Gaming Operation address.

E Phone Number: Enter the Gaming Operation phone number.

F Licensing Tribe: Enter the Tribe that licenses the Gaming Operation.

G

Contact: Enter the Contact information of the individual(s) submitting the quarterly fee worksheet. The contact 

information will be used if additional information is needed. Please include the name, phone number and email 

address in the spaces provided.

H Payment Due Date: Enter the specific quarterly Payment Due Date.

I

Assessed Fiscal Year: Enter the Assessed Fiscal Year End that the quarterly fee worksheet is reporting (see 

attached NIGC Fee Payment Schedule).

J

Bingo- Amount Wagered or Win: Enter either; (1) the total amount wagered, or (2) the total amount wagered 

less the amounts paid out for prizes (Win). If you enter the Win for option (2), then no entry in K is permitted. All 

wagers should be entered that includes Full Wagers, Discounted Wagers, and Promotional Credits/ Free Play (see 

deduction at GG below). See AICPA definition of Gross Gaming Revenue.

K Bingo- Less Prizes: If option (1) was entered for J (the total amount wagered), enter the total amount paid for 

prizes and/or prizes awarded.

L

Pull Tabs- Amount Wagered or Win: Enter either; (1) the total amount wagered, or (2) the total amount wagered 

less the amounts paid out for prizes (Win). If you enter the Win for option (2), then no entry in M is permitted. All 

wagers should be entered that includes Full Wagers, Discounted Wagers, and Promotional Credits/ Free Play (see 

deduction at GG below). See AICPA definition of Gross Gaming Revenue.

M

Pull Tabs- Less Prizes: If option (1) was entered for item L (the total amount wagered), enter the total amount 

paid for prizes and/or prizes awarded.

N

Card Games- Amount Wagered or Win: Enter either; (1) the total amount wagered, or (2) the total amount 

wagered less the amounts paid out for prizes (Win). If you enter the Win for option (2), then no entry in O is 

permitted. All wagers should be entered that includes Full Wagers, Discounted Wagers, and Promotional Credits/ 

Free Play (see deduction at GG below). See AICPA definition of Gross Gaming Revenue.

O

Card Games- Less Prizes: If option (1) was entered for N (the total amount wagered), enter the total amount paid 

for prizes and/or prizes awarded.

P

Class II Gaming (Other)- Amount Wagered or Win: Enter either; (1) the total amount wagered, or (2) the total 

amount wagered less the amounts paid out for prizes (Win). If you enter the Win for option (2), then no entry in Q 

is permitted. All wagers should be entered that includes Full Wagers, Discounted Wagers, and Promotional 

Credits/ Free Play (see deduction at GG below). See AICPA definition of Gross Gaming Revenue.

Q Class II Gaming (Other)- Less Prizes: If option (1) was entered for P (the total amount wagered), enter the total 

amount paid for prizes and/or prizes awarded.

R Plus Entry Fees (including table and card fees): Enter the amount of entry fees, rakes, commissions and all other 

fees collected for offering a gaming or promotional activity.

S

Gaming Machines- Amount Wagered or Win: Enter either; (1) the total amount wagered, or (2) the total amount 

wagered less the amounts paid out for prizes (Win). If you enter the Win for option (2), then no entry in T is 

permitted. All wagers should be entered that includes Full Wagers, Discounted Wagers, and Promotional Credits/ 

Free Play (see deduction at GG below). See AICPA definition of Gross Gaming Revenue.

T Gaming Machines- Less Prizes: If option (1) was entered for S (the total amount wagered), enter the total amount 

paid for prizes and/or prizes awarded.

U

Table Games- Amount Wagered or Win: Enter either; (1) the total amount wagered, or (2) the total amount 

wagered less the amounts paid out for prizes (Win). If you enter the Win for option (2), then no entry in V is 

permitted. All wagers should be entered that includes Full Wagers, Discounted Wagers, and Promotional Credits/ 

Free Play (see deduction at GG below). See AICPA definition of Gross Gaming Revenue.

V

Table Games- Less Prizes: If option (1) was entered for U (the total amount wagered), enter the total amount paid 

for prizes and/or prizes awarded.

W

Keno- Amount Wagered or Win: Enter either; (1) the total amount wagered, or (2) the total amount wagered less 

the amounts paid out for prizes (Win). If you enter the Win for option (2), then no entry in X is permitted. All 

wagers should be entered that includes Full Wagers, Discounted Wagers, and Promotional Credits/ Free Play (see 

deduction at GG below). See AICPA definition of Gross Gaming Revenue.
Item # Instructions to Complete Sample Fee Worksheet

X

Keno- Less Prizes: If option (1) was entered for W (the total amount wagered), enter the total amount paid for 

prizes and/or prizes awarded.

Y

Pari-Mutuel Wagering- Amount Wagered or Win or Commissions: Enter either; (1) the total amount wagered, or 

(2) the total amount wagered less the amounts paid out for prizes (Win), or (3) the total amount of Commissions 

received for the Pari-Mutuel wagering activities. If you enter option (2) Win or option (3) Commissions, then no 

entry in Z is permitted. For options (1) and (2), all wagers should be entered that includes Full Wagers, Discounted 

Wagers, and Promotional Credits/ Free Play (see deduction at GG below). See AICPA definition of Gross Gaming 

Revenue.

Z Pari-Mutuel Wagering- Less Prizes: If option (1) was entered for Y (the total amount wagered), enter the total 

amount paid for prizes and/or prizes awarded.

AA

Sports Book- Amount Wagered or Win or Commissions: Enter either; (1) the total amount wagered, or (2) the 

total amount wagered less the amounts paid out for prizes (Win), or (3) the total amount of Commissions received 

for the Sport Book activities. If you enter option (2) Win or option (3) Commissions, then no entry in BB is 

permitted. For options (1) and (2), all wagers should be entered that includes Full Wagers, Discounted Wagers, 

and Promotional Credits/ Free Play (see deduction at GG below). See AICPA definition of Gross Gaming Revenue.

BB Sports Book- Less Prizes: If option (1) was entered for AA (the total amount wagered), enter the total amount 

paid for prizes and/or prizes awarded.

CC

Class III Gaming (Other)- Amount Wagered or Win: Enter either; (1) the total amount wagered, or (2) the total 

amount wagered less the amounts paid out for prizes (Win). If you enter the Win for option (2), then no entry in 

DD is permitted. All wagers should be entered that includes Full Wagers, Discounted Wagers, and Promotional 

Credits/ Free Play (see deduction at GG below). See AICPA definition of Gross Gaming Revenue.

DD Class III Gaming (Other)- Less Prizes: If option (1) was entered for CC (the total amount wagered), enter the total 

amount paid for prizes and/or prizes awarded.

EE Plus Entry Fees (including table and card fees): Enter the amount of entry fees, rakes, commissions and all other 

fees collected for offering a gaming or promotional activity.

FF

Amounts wagered that the gaming operation issued as promitional credits: Enter the total amount of 

Promotional Credits/ Free Play that the Gaming Operation issued to patrons that were wagered, and included in 

the items above of J, L, N, P, S, U, W, Y, AA, and CC as Amount Wagered or Win. Use a whole number and not 

negative as the worksheet will automatically subtract the Promotional Credits/ Free Play to arrive at Net Gaming 

Revenue. The Gaming Operation should maintain adequate records supporting the Promotional Credits/ Free Play 

deduction.

GG

Depreciation: Enter the total depreciation expenses as reported within the audited financial statements for the 

Gaming Operation. The total should include all depreciation expenses incurred, and not only those attributable to 

Structures and/or Buildings.

HH

Cost of Structures- Prior Years: Enter the total amount of expenditures that have been reported in prior years for 

the Structures attributable to the gaming activity. It is typical that structures and/or buildings are separately 

reported within the Gaming Operation’s audited financial statements. The Gaming Operation should maintain 

adequate records supporting the expenditures.

II

Cost of Structures- Assessed Fiscal Year: Enter the total amount of expenditures that have been reported in the 

assessed fiscal year for the Structures attributable to the gaming activity. It is typical that structures and/or 

buildings are separately reported within the Gaming Operation’s audited financial statements. The Gaming 

Operation should maintain adequate records supporting the expenditures.

JJ Allowance for Capital Expenditures: Enter either; (1) the Depreciation Allowance as calculated from GG above, or 

(2) the total Cost of Structures Allowance from HH and II above.

KK Current Fee Rate: Enter the current fee rate as provided at www.nigc.gov.

LL Prior Adjustments: Enter any prior NIGC Fee adjustments and provide detailed documentation supporting the 

amounts.

MM

Amount Enclosed: Enter the amount of the fee payment made payable to the National Indian Gaming 

Commission.
Fee Rate 

Announcement Date

12/31/2022 FYE 03/31/2021 11/01/2022

3/31/2023 FYE 03/31/2021 11/01/2022

6/30/2023 FYE 03/31/2021 11/01/2022

9/30/2023 FYE 03/31/2021 11/01/2022

12/31/2023 FYE 03/31/2022 11/01/2023

3/31/2024 FYE 03/31/2022 11/01/2023

6/30/2024 FYE 03/31/2022 11/01/2023

9/30/2024 FYE 03/31/2022 11/01/2023

Fee Rate 

Announcement Date

12/31/2022 FYE 06/30/2021 11/01/2022

3/31/2023 FYE 06/30/2021 11/01/2022

6/30/2023 FYE 06/30/2021 11/01/2022

9/30/2023 FYE 06/30/2021 11/01/2022

12/31/2023 FYE 06/30/2022 11/01/2023

3/31/2024 FYE 06/30/2022 11/01/2023

6/30/2024 FYE 06/30/2022 11/01/2023

9/30/2024 FYE 06/30/2022 11/01/2023

Fee Rate 

Announcement Date

12/31/2022 FYE 09/30/2021 11/01/2022

3/31/2023 FYE 09/30/2021 11/01/2022

6/30/2023 FYE 09/30/2021 11/01/2022

9/30/2023 FYE 09/30/2021 11/01/2022

12/31/2023 FYE 09/30/2022 11/01/2023

3/31/2024 FYE 09/30/2022 11/01/2023

6/30/2024 FYE 09/30/2022 11/01/2023

9/30/2024 FYE 09/30/2022 11/01/2023

Fee Rate 

Announcement Date

12/31/2022 FYE 12/31/2021 11/01/2022

3/31/2023 FYE 12/31/2021 11/01/2022

6/30/2023 FYE 12/31/2021 11/01/2022

9/30/2023 FYE 12/31/2021 11/01/2022

12/31/2023 FYE 12/31/2022 11/01/2023

3/31/2024 FYE 12/31/2022 11/01/2023

6/30/2024 FYE 12/31/2022 11/01/2023

9/30/2024 FYE 12/31/2022 11/01/2023

Fee Rate 

Announcement Date

1/31/2023 FYE 04/30/2021 11/01/2022

4/30/2023 FYE 04/30/2021 11/01/2022

7/31/2023 FYE 04/30/2021 11/01/2022

10/31/2023 FYE 04/30/2021 11/01/2022

1/31/2024 FYE 04/30/2022 11/01/2023

4/30/2024 FYE 04/30/2022 11/01/2023

7/31/2024 FYE 04/30/2022 11/01/2023

10/31/2024 FYE 04/30/2022 11/01/2023

NIGC Fee Payments Schedule

For Tribes/operations with a fiscal year ending March 31:

Payment Due Date Assessed Fiscal Year

For Tribes/operations with a fiscal year ending December 31:

For Tribes/operations with a fiscal year ending June 30:

Payment Due Date Assessed Fiscal Year

For Tribes/operations with a fiscal year ending September 30:

Payment Due Date Assessed Fiscal Year

Payment Due Date Assessed Fiscal Year

Payment Due Date Assessed Fiscal Year

For Tribes/operations with a fiscal year ending April 30: