Regulatory AuthorityGaming Inspection and Coordination Bureau (DICJ)
License CostVaries
Regulation by Activity Type
Casinos
Regulated
Online Casinos
Regulated
Betting
Regulated
Online Betting
Regulated
Lotteries
Regulated
Poker
Regulated
Highlights
Casino gaming in Macau is regulated through a concession system granted by public tender.
Operators must be Macau-incorporated limited liability companies with a minimum MOP 5 billion share capital.
At least 50% of an operator’s share capital must be owned by Macau permanent residents aged 21 or older.
All concessionaires, shareholders (5%+), directors, and key employees must pass ongoing suitability checks by the regulator.
Law No 20/2024 strengthened penalties for illegal gambling, including online gaming and unauthorized betting.
Casino operators are subject to a gaming tax of 35% on gross gaming revenue, plus additional levies for social and community causes.
The Gaming Inspection and Coordination Bureau (DICJ) oversees licensing, monitoring, and enforcement of gambling regulations.
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Legislation
Primary Legislation
Macau's gambling sector is governed by a comprehensive legal framework that establishes clear rules for the operation, oversight, and enforcement of gaming activities. The core structure of gambling legislation in Macau consists of several key laws:
Law No. 16/2022 (Macau Gaming Law): This is the principal statute regulating all forms of casino gaming in Macau. It sets out the legal foundation for the operation of games of chance, defines permitted gaming activities, and establishes the legal environment for concessionaires and sub-concessionaires. The law also includes provisions on joint liability for casino operators regarding the activities of gaming promoters and criminalizes unlawful deposit-taking within the gaming sector.
Law No. 20/2024 (Law to Combat Crimes of Illegal Gambling): Enacted in October 2024, this law significantly strengthens the regulatory framework against illegal gambling. It introduces stricter penalties for unauthorized gaming activities, including illegal online gambling, mutual betting, and unlicensed currency exchange. The law also bans the promotion and operation of unauthorized online gambling and explicitly prohibits under-the-table betting practices such as the "multiplier" system. It grants law enforcement expanded powers, including undercover investigations and night-time searches, to combat illicit gambling operations.
These primary legislative acts form the backbone of Macau’s legal framework for gambling, providing both the regulatory structure for legal operations and the enforcement mechanisms to address illegal activities.
Regulatory Authority
Oversight and enforcement of Macau’s gambling legislation are primarily the responsibility of dedicated government bodies with defined legal mandates:
Gaming Inspection and Coordination Bureau (DICJ): The DICJ is the principal regulatory authority overseeing the gaming industry in Macau. It is responsible for supervising, regulating, and coordinating all gaming activities, ensuring compliance with relevant laws, and monitoring the conduct of concessionaires and promoters.
Judiciary Police: The Judiciary Police play a key role in investigating and enforcing laws related to illegal gambling, including the expanded powers granted under Law No. 20/2024 for undercover operations and night-time searches.
These authorities are empowered to ensure that all gaming operations adhere to the legal framework, maintain the integrity of Macau’s gaming industry, and enforce penalties for violations of gambling laws.
License Types
Types of Gambling Licenses in Macau
Casino Gaming Concessions: The primary form of licensing for casino operations is the concession system. The Macau government issues a limited number of concessions, each allowing the operation of casino games of chance. These concessions are awarded through public tender processes.
Gaming Promoter (Junket) Licenses: Entities that promote gaming and bring VIP players to casinos must obtain a separate junket promoter license. These are subject to strict quotas and requirements.
Satellite Casino Management Companies: Companies managing satellite casinos (casinos operating under another concessionaire’s license) must also obtain specific management licenses.
Other Gambling Activities: Separate concessions or licenses exist for activities such as horse racing, sports lotteries, and instant lotteries, each governed by its own regulatory framework.
Application Process and Duration
Casino Concessions:
Concessions are granted via public tender. Applicants must submit detailed proposals demonstrating their financial capability, experience, and business plans.
The process includes a thorough suitability review of the company, its shareholders (holding 5% or more), directors, and key employees.
Concessions are typically granted for a fixed term (e.g., 10 years), with possible extensions subject to government approval.
Junket Promoter Licenses:
Applicants must be incorporated in Macau as a limited liability company by shares, with at least 50% of the share capital held by Macau permanent residents aged 21 or older.
Applicants must have a minimum paid-up capital of MOP 10 million, and a security deposit of MOP 1.5 million is required.
The initial application fee is MOP 3,000, with the same fee for annual renewal.
Licenses are valid for one year and must be renewed annually, subject to continued compliance and suitability.
Satellite Casino Management Companies:
Similar application and suitability requirements as junket promoters, with ongoing suitability checks for shareholders, directors, and key employees.
Eligibility and Key Requirements
Applicants must be limited liability companies by shares, incorporated in Macau.
For casino concessions, a minimum registered share capital of MOP 5 billion is required.
For junket promoters and management companies, a minimum paid-up capital of MOP 10 million is mandatory.
At least 50% of the share capital for junket promoters must be held by Macau permanent residents aged at least 21.
All shareholders, directors, and key employees must pass a suitability review, including checks for financial stability, absence of outstanding debts or unresolved fines, and no history of bankruptcy or insolvency.
Suitability must be maintained throughout the license or concession period; failure to do so may result in revocation.
Junket promoters must have a contractual agreement with a licensed casino concessionaire.
Applicants must not be debtors to the Macau SAR.
Licensing Costs and Financial Requirements
Casino Concessions:
Minimum registered share capital: MOP 5 billion for casino concessionaires.
Other financial commitments may include performance guarantees and investment undertakings, as specified in the tender documents.
Junket Promoters:
Minimum paid-up capital: MOP 10 million.
Security deposit: MOP 1.5 million.
Application fee: MOP 3,000 (initial and annual renewal).
Satellite Casino Management Companies:
Similar capital and suitability requirements as junket promoters.
Renewal Conditions and Ongoing Obligations
Licenses and concessions are subject to annual or periodic renewal, depending on the type.
Licensees must maintain all eligibility and suitability criteria at all times.
Regular reporting, audits, and compliance checks are required to ensure ongoing adherence to regulatory standards.
Failure to meet any requirement may result in suspension or revocation of the license or concession.
Gambling Tax
Tax Rates for Gambling Operators in Macau
Macau’s gambling taxation system is centered on casino gaming, with specific tax rates and levies applied to different types of operations. The primary basis for taxation is the gross gaming revenue (GGR), which is the difference between the total amount wagered and the winnings paid out to players.
Type of Operation
Tax Rate / Levy
Basis
Casino Gaming (Concessionaires)
35% Government Tax
Gross Gaming Revenue (GGR)
Casino Gaming (Concessionaires)
Up to ~5% in additional levies
GGR (for social, urban, tourism, and cultural development funds)
Junket Operators (Gaming Promoters)
No direct gaming tax; subject to other business taxes
Not directly on GGR
Horse Racing
Fixed percentage on turnover (varies by bet type)
Turnover
Lotteries and Greyhound Racing
Fixed percentage on turnover (varies by product)
Turnover
Basis for Taxation
The core tax for casino concessionaires is a 35% tax on gross gaming revenue (GGR).
Additional levies of approximately 5% are imposed on GGR, allocated to various public funds supporting urban development, tourism, and social causes.
Other forms of gambling, such as horse racing and lotteries, are taxed on turnover, with rates depending on the specific product or bet type.
Tax Reporting and Payment Requirements
Casino operators must calculate and report their GGR monthly.
Taxes and levies are paid to the Macau government on a monthly basis.
Operators are required to submit detailed financial statements and supporting documentation as part of their regular tax filings.
Failure to comply with reporting or payment obligations can result in administrative penalties or, in severe cases, revocation of the gaming concession.
Tax Incentives, Exemptions, and Special Provisions
There are no broad tax incentives or exemptions for casino gaming concessionaires; the rates are fixed by law and apply uniformly to all licensed operators.
Junket operators (gaming promoters) do not pay direct gaming taxes but are subject to standard business taxation and may face other financial obligations, such as security deposits.
Special provisions may apply to non-casino gambling products (e.g., lotteries, horse racing), but these are set by specific contracts and government regulations.
Concessionaires may be required to make additional contributions to public interest projects as stipulated in their concession contracts, but these are not considered tax incentives.
Prohibited Individuals
Age Restrictions and Identification Requirements
The minimum legal age for entering casinos and participating in gambling activities in Macau is 21 years old.
All players are required to present valid identification documents (such as a passport or Macau ID card) to verify their age before entering casino gaming areas.
Individuals under 21 are strictly prohibited from both entering casino floors and engaging in any form of gambling.
Prohibited Activities and Game Restrictions
Online gambling is expressly prohibited in Macau; no operator is permitted to offer internet-based casino games or remote betting services.
Unauthorized games of chance, illegal lotteries, and unlicensed pari-mutuel betting are strictly forbidden and subject to severe penalties.
Only games explicitly authorized by the government, such as certain casino table games, slot machines, and approved lotteries, may be offered; any unapproved game is banned.
Illegal gambling activities, including underground betting and the use of illegal loans for gambling, are targeted with increased fines and criminal penalties.
Advertising and Marketing Limitations
Advertising of gambling activities is heavily regulated to prevent targeting minors and vulnerable groups.
Promotional materials must not depict gambling as a means to achieve financial success or as a solution to personal problems.
Operators are restricted from using misleading or exaggerated claims in their marketing communications.
All advertising must comply with responsible gambling messaging, including clear warnings about the risks associated with gambling.
Responsible Gambling Requirements and Player Protection Measures
Casinos are required to display responsible gambling information prominently on their premises, including helpline numbers and support resources for problem gamblers.
Operators must provide training to staff to identify and assist individuals exhibiting signs of problem gambling behavior.
Self-exclusion programs are available, allowing individuals to voluntarily ban themselves from entering casinos or participating in gambling activities.
Family members can request exclusion orders for relatives with gambling problems, subject to review and approval by the relevant authorities.
Casinos must implement measures to prevent intoxicated persons from gambling and are required to intervene if such cases are identified.
Operators are obligated to monitor and report suspicious or potentially criminal activities, such as money laundering or illegal lending, to authorities.
Geographic and Location Restrictions
Casino gambling is permitted only within designated licensed venues as authorized by the Macau government.
Gambling operations are restricted to specific geographic zones; casinos cannot be established in residential areas, near schools, or in locations not approved by the authorities.
Mobile or temporary gambling facilities are not permitted outside of licensed casino premises.
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Timeline
Year/Date
Event
1847
Portuguese colonial government legalizes gambling in Macau, making it the only place in China where casino gambling is legal.
1961
First comprehensive gambling legislation is introduced, establishing a formal legal framework for gaming activities in Macau.
2001
Law No. 16/2001 "Legal Framework for the Operations of Casino Games of Fortune" is enacted, ending the long-standing monopoly and allowing for the introduction of a competitive casino licensing system.
2002
Revision of Law No. 16/2001 is published, paving the way for the public tender process and the awarding of three new gaming concessions to international operators.
2022
Further revision of Law No. 16/2001 is passed to update regulatory requirements and enable a new public tender for gaming concessions; existing concession contracts are temporarily extended to facilitate the process.
2024
Law No. 20/2024 is enacted, significantly strengthening penalties for illegal gambling activities, expanding enforcement powers, and marking a major regulatory shift toward stricter oversight and control.
Requirements
Software Certification and Technical Standards Requirements
All gaming equipment, including electronic gaming machines and systems, must be certified by recognized testing laboratories to ensure compliance with Macau’s technical standards.
Technical standards cover areas such as randomness, payout percentages, system integrity, and security controls for both hardware and software.
Gaming systems must support secure communication protocols, tamper-evident logging, and robust authentication mechanisms to prevent unauthorized access or manipulation.
Updates or modifications to certified gaming software require prior approval from the regulatory authority and may necessitate re-certification.
Operators must ensure that all gaming devices and systems are regularly tested and maintained to remain compliant with the latest technical requirements.
Data Protection, Privacy Measures, and Server Location Requirements
Operators are required to implement comprehensive data protection measures in line with Macau’s Personal Data Protection Act, ensuring the confidentiality, integrity, and availability of personal and financial data.
Access to sensitive data must be restricted to authorized personnel, with detailed access logs maintained and subject to regular review.
Gaming and transaction data must be stored on secure servers located within Macau, unless otherwise approved by the regulatory authority.
Operators must have incident response protocols for data breaches, including prompt notification to regulators and affected parties.
Anti-Money Laundering (AML) and Know Your Customer (KYC) Procedures
Operators must establish and maintain robust AML programs, including customer due diligence, ongoing monitoring, and reporting of suspicious activities to the Financial Intelligence Office.
KYC procedures require the verification of customer identity, including collection and validation of official identification documents before allowing participation in gaming activities.
Enhanced due diligence is mandatory for high-risk customers and transactions, with ongoing monitoring for unusual or suspicious patterns.
Records of all AML and KYC checks must be securely maintained for a minimum period as specified by local regulations.
Financial Reporting, Auditing Standards, and Record-Keeping Requirements
Operators are required to maintain accurate and complete financial records, including detailed logs of all gaming transactions, customer accounts, and financial flows.
Annual financial statements must be prepared in accordance with Macau’s accounting standards and are subject to independent external audit.
Operators must submit regular financial and operational reports to the Gaming Inspection and Coordination Bureau (DICJ) for regulatory review.
All records, including transaction logs, audit trails, and compliance documents, must be securely stored and readily accessible for inspection by authorities for a period specified by law.
Technical Implementation Requirements for Responsible Gambling Tools
Gaming systems must incorporate responsible gambling features, such as self-exclusion options, betting and loss limits, and real-time player activity monitoring.
Operators are required to implement technical controls to prevent self-excluded or underage individuals from accessing gaming services.
Systems must provide clear and accessible information to players about responsible gambling, including contact details for support services and tools for self-assessment.
All responsible gambling functionalities must be auditable, with activity logs maintained for regulatory review and compliance verification.
Sources
Primary Regulatory Authorities
Gaming Inspection and Coordination Bureau (DICJ) - Official regulatory authority for gambling in Macau
Email: info@dicj.gov.mo
Phone: +853 2856 2191
Address: Avenida da Amizade, No. 918, World Trade Center Building, 19th Floor, Macau SAR
Gambling regulations are subject to change. The information provided on this page was accurate at the time of publication, but may not reflect the current regulatory landscape. Always consult official sources for the most up-to-date information before making any gambling-related decisions.
