Regulatory AuthorityVirgin Islands Gaming and Betting Control Commission
License CostVaries
Regulation by Activity Type
Casinos
Regulated
Online Casinos
Regulated
Betting
Regulated
Online Betting
Regulated
Lotteries
Regulated
Poker
Regulated
Highlights
Gambling was previously banned but legalized and regulated under the Gaming and Betting Control Act 2020.
All gambling operators must obtain a licence from the Gambling (Gaming and Betting) Control Commission.
Several licence categories exist, including operator, premises, technical, and personal licences.
The law applies to BVI-incorporated companies, even if gaming activities occur outside the territory.
Strict anti-money laundering and counter-terrorism financing rules are enforced for all licensees.
The regulatory framework aims to ensure fair, open, and responsible gambling and prevent crime.
Unlicensed gambling is a criminal offense, and operators must cease activity until licensed.
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Legislation
Primary Legislation
The principal legal framework governing gambling in the British Virgin Islands is established by the Virgin Islands Gaming and Betting Control Act, 2020. This Act provides the statutory basis for the regulation, control, and oversight of all gaming and betting activities within the territory. The legislation sets out the legal definitions, general prohibitions, and regulatory requirements applicable to both land-based and online gambling operations. It also establishes the legal authority for the creation and operation of a regulatory body to supervise the industry. The Act is designed to ensure a regulated and controlled environment for gambling, with provisions for the ongoing development and improvement of the legal framework as needed.
Regulatory Authority
The oversight and enforcement of gambling laws in the British Virgin Islands is entrusted to the Gaming and Betting Control Commission. This Commission is established by the Virgin Islands Gaming and Betting Control Act, 2020, and is mandated to supervise, regulate, and control all gaming and betting activities in the territory. The Commission is responsible for ensuring compliance with the legal framework and for safeguarding the integrity of the gaming industry.
Supervises and regulates all forms of gaming and betting as defined by the primary legislation
Enforces compliance with statutory requirements and regulatory standards
Develops and implements policies to ensure the integrity and fairness of the gambling sector
Oversees the ongoing improvement and adaptation of the legal framework for gaming and betting
License Types
Types of Gambling Licences in the British Virgin Islands
Gaming Owners Licence: Required for entities that own and operate gaming establishments, such as casinos.
Bookmakers Licence: Required for operators offering betting services, including sports betting.
Promoters Licence: Required for those promoting gaming or betting events.
Technical Operators Licence: Permits the installation, maintenance, or repair of licensed gaming machines.
Premises Licence: Authorizes specific premises to be used for approved gaming or betting activities.
Personal Licence: Required for key employees working within licensed betting or gaming machine locations.
Other Licences: The Commission may introduce additional licence categories as necessary.
Application Process
Applications must be submitted to the Gambling (Gaming and Betting) Control Commission.
Only companies incorporated under the laws of the British Virgin Islands are eligible to apply for Gaming Owners, Bookmakers, or Promoters Licences.
Applicants must provide detailed information about their business structure, ownership, management, and operational plans.
Background checks and due diligence are conducted on applicants, directors, and key personnel to ensure suitability and compliance with anti-money laundering standards.
The Commission evaluates applications based on integrity, financial stability, and the ability to conduct gambling activities responsibly and securely.
Duration and Renewal Conditions
Licences are typically issued for a fixed period, as specified by the Commission, often subject to annual renewal.
Renewal applications must be submitted before the current licence expires and must demonstrate continued compliance with all regulatory requirements.
The Commission may refuse renewal if the licensee has breached licence conditions or no longer meets eligibility criteria.
Licensing Costs and Financial Requirements
Applicants are required to pay non-refundable application fees, the amounts of which are determined by the Commission and may vary by licence type.
Successful applicants must pay an annual licence fee, also set by the Commission and dependent on the category and scale of operations.
Financial requirements may include demonstrating adequate capital, providing financial statements, and maintaining sufficient reserves to ensure operational integrity.
Key Requirements for Obtaining and Maintaining a Licence
Compliance with all relevant anti-money laundering and counter-terrorism financing regulations.
Demonstration of fair, open, and responsible gambling practices.
Adherence to operational standards and technical requirements set by the Commission.
Regular reporting and disclosure obligations as mandated by the Commission.
Ongoing suitability of directors, shareholders, and key employees, subject to periodic review and background checks.
Cooperation with regulatory audits and inspections.
Summary Table of Licence Types
Licence Type
Purpose
Eligible Applicants
Key Requirements
Gaming Owners Licence
Operate gaming establishments (casinos)
BVI-incorporated companies
Business plan, financial stability, AML compliance
Bookmakers Licence
Offer betting services
BVI-incorporated companies
Background checks, responsible gambling measures
Promoters Licence
Promote gaming/betting events
BVI-incorporated companies
Disclosure of ownership, fit and proper test
Technical Operators Licence
Install/maintain gaming machines
Qualified technical firms
Technical expertise, compliance with standards
Premises Licence
Authorize premises for gaming/betting
Owners/operators of physical locations
Premises inspection, security measures
Personal Licence
Key employees in gaming locations
Individuals
Background checks, suitability assessment
Gambling Tax
Gambling Operator Taxation in the British Virgin Islands
Tax Rates for Gambling Operators
The British Virgin Islands (BVI) introduced a regulated framework for gambling through the Gaming and Betting Control Act, which includes provisions for the taxation of gambling operators. However, as of April 2025, the specific tax rates applicable to different types of gambling operations—such as online casinos, sports betting, or other gaming activities—have not been publicly disclosed in official government releases or regulatory guidance. The Act is undergoing improvements in 2025, and further details on tax rates may be clarified with forthcoming amendments or regulations.
Basis for Taxation
The basis for gambling taxation in the BVI (e.g., Gross Gaming Revenue, turnover, or other metrics) has not been explicitly published in accessible regulatory documents or official statements as of the current date.
Industry commentary highlights the BVI’s “competitive charge pros,” suggesting that the tax framework is designed to be commercially attractive, but does not specify whether taxes are levied on GGR, turnover, or another basis.
Tax Reporting and Payment Requirements
Operators are expected to comply with local tax reporting requirements as part of their licensing obligations.
Details regarding the frequency of tax filings, payment deadlines, and required documentation have not been publicly outlined by the BVI authorities as of April 2025.
Operators must maintain accurate records and be prepared for regulatory audits as part of general compliance.
Tax Incentives, Exemptions, and Special Provisions
The BVI is recognized for its favorable regulatory and tax environment for gambling businesses, which may include competitive rates or incentives; however, no explicit tax exemptions or special provisions for gambling operators have been published in official sources.
Any future amendments to the Gaming and Betting Control Act in 2025 may introduce or clarify such incentives.
Summary Table: Gambling Taxation in BVI
Aspect
Status/Details
Tax Rate
Not publicly disclosed as of April 2025
Tax Basis (GGR/Turnover/Other)
Not specified in available sources
Reporting & Payment
Required; specific procedures not published
Incentives/Exemptions
No explicit provisions published
Note: The BVI’s regulatory and tax regime for gambling is evolving, with legislative improvements expected in 2025. Operators should monitor official updates for precise tax obligations and consult local legal or tax advisors for the latest requirements.
Prohibited Individuals
Age Restrictions and Identification Requirements
There is a minimum age requirement for participation in gambling activities in the British Virgin Islands. Operators are required to verify the age and identity of all players to prevent underage gambling and ensure compliance with responsible gambling standards.
Operators must implement robust identification procedures to confirm that all participants meet the legal age threshold before allowing access to gambling services.
Prohibited Activities and Game Restrictions
Unlicensed gambling operations are strictly prohibited. All forms of casino, gaming, and betting activities must be authorized by the Gaming and Betting Control Commission; operating without a valid licence is an offence.
The Commission has the authority to specify prohibited games or activities and may amend the list of restricted gambling products as deemed necessary to ensure responsible gambling and public safety.
Prior to the current regulatory regime, most forms of gambling were banned. Only activities explicitly permitted under a valid licence are allowed.
Advertising and Marketing Limitations
Advertising and marketing of gambling services are subject to strict controls to prevent targeting of minors and vulnerable individuals.
Operators are prohibited from making misleading claims or promoting gambling as a solution to financial or personal issues.
All marketing materials must include responsible gambling messages and information about support resources for problem gambling.
The Commission may impose additional restrictions on the content, placement, and frequency of gambling advertisements to protect consumers.
Responsible Gambling Requirements and Player Protection Measures
Operators are required to promote responsible gambling and provide clear information about the risks associated with gambling.
Player protection measures must include self-exclusion options, limits on deposits and losses, and access to support services for individuals experiencing gambling-related harm.
Operators must ensure gambling is conducted in a fair, open, and responsible manner, with mechanisms in place to detect and prevent problem gambling.
Compliance with anti-money laundering and counter-terrorism financing regulations is mandatory to safeguard the integrity of gambling operations and protect players from criminal exploitation.
Geographic and Location Restrictions
Physical gambling venues must operate only in locations approved by the Gaming and Betting Control Commission.
Remote or online gambling operators must ensure that their services are not accessible in jurisdictions where such activities are prohibited.
The Commission may impose additional geographic restrictions to manage the impact of gambling on local communities and ensure effective oversight.
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Timeline
Year/Date
Event
2020
The Virgin Islands Gaming and Betting Control Act is passed, establishing the legal framework for regulated gaming and betting in the British Virgin Islands and creating a regulatory Commission.
2021–2024
Initial implementation and development of regulations under the Gaming and Betting Control Act, with ongoing efforts to finalize comprehensive regulatory measures for the industry.
2025
The government announces plans to improve the effectiveness of the Gaming and Betting Control Act and to finalize supporting regulations, initiating the legal mandate of the Commission and enabling licensing and enforcement for gaming and betting operations.
Requirements
Software Certification and Technical Standards
Gambling operators must ensure all gaming software and systems are certified by an independent testing laboratory to verify fairness, randomness, and compliance with technical standards established by the Gaming and Betting Control Commission.
Technical standards are expected to address secure communication protocols, system integrity, and the prevention of unauthorized access or manipulation of gaming systems.
Operators must implement robust technical controls to detect and prevent software tampering and ensure accurate game outcomes and payout calculations.
Data Protection, Privacy Measures, and Server Location
Operators are required to comply with data protection regulations to safeguard player information, including implementing encryption for data transmission and storage.
Strict access controls must be in place to ensure only authorized personnel can access sensitive player data.
Requirements regarding the physical location of servers are anticipated, mandating that gaming servers either be located within the British Virgin Islands or in jurisdictions approved by the Commission to ensure regulatory oversight and data security.
Anti-Money Laundering (AML) and Know Your Customer (KYC) Procedures
Operators must establish comprehensive AML procedures, including transaction monitoring, suspicious activity reporting, and regular staff training on AML obligations.
KYC procedures must be implemented to verify the identity, age, and source of funds of all players before allowing participation in gaming activities.
Operators are required to maintain detailed records of customer identification and transactions to facilitate regulatory inspections and investigations.
Financial Reporting, Auditing Standards, and Record-Keeping Requirements
Operators must maintain accurate and up-to-date financial records, including detailed logs of all gaming transactions, player accounts, and financial flows.
Regular independent audits of financial statements and gaming systems are required to ensure transparency and compliance with regulatory requirements.
Records must be securely stored for a minimum period as specified by the Commission, and be readily accessible for inspection by regulatory authorities.
Technical Implementation Requirements for Responsible Gambling Tools
Operators must integrate technical tools that enable players to set deposit, loss, and session limits, as well as self-exclusion options directly within the gaming platform.
Automated systems must monitor player behavior for signs of problem gambling and trigger interventions or notifications as required by the Commission.
Information on responsible gambling must be prominently displayed and accessible at all times, with direct links to support resources and helplines.
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.
