Based on a similar model in South Australia, the 15 per cent tax will apply to the net betting revenue generated by companies through bets placed in the ACT as well as bets made by ACT residents.

The ACT government said the 15 per cent “point of consumption” tax was in line with moves in other jurisdictions.

Several Australian states so far have announced similar "point-of-consumption" taxes, which tax digital bookmakers based on where an online bet is placed, rather than where the company is located.

The tax has been designed to lead to more uniform taxation as betting companies in Australia expand online operations without clear boundaries.

The tax is expected to generate $2 million in revenue each year, budget estimates show.

“The introduction of this tax will bring the ACT into line with multiple other Australian jurisdictions which are also in the process of implementing point of consumption tax arrangements,” budget papers read.

The Betting Operations Tax in South Australia, also set at 15 per cent, covers all bets placed in the state with Australian betting companies.

The South Australian tax applies to horse racing, sports betting as well as other bets on non-sport events such as the Academy Awards.

Victoria stands out in Australia with plans for a wagering tax of 8 per cent, almost half that of other jurisdictions. Queensland and Western Australia are also introducing 15 per cent taxes.

State governments, pub operators and gaming giant Tabcorp say the taxes are necessary to "level the playing field" because Australia's online sports-betting companies are mostly licensed in the lower-tax Northern Territory and pay vastly less in tax than TABs.