Gambling is regulated in New Jersey with comprehensive framework covering land-based casinos, online gaming, sports betting, lottery, and other games of chance since the Casino Control Act was established.
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Regulatory AuthorityNew Jersey Division of Gaming Enforcement
License CostVaries
Regulation by Activity Type
Casinos
Regulated
Online Casinos
Regulated
Betting
Regulated
Online Betting
Regulated
Lotteries
Regulated
Poker
Regulated
Highlights
The Casino Control Act is the primary legislative framework governing gambling in Jersey.
The Jersey Gambling Commission is the main regulatory authority overseeing all gambling activities.
Licensing is mandatory for both land-based and online gambling operators in Jersey.
Remote gambling is permitted, with operators required to hold a specific remote gambling license.
Gambling operators must comply with strict anti-money laundering and player protection measures.
Taxation for gambling operators is based on gross gaming yield, with rates varying by product type.
Underage gambling is strictly prohibited, with the minimum legal age set at 18 years.
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Legislation
Primary Legislation
The legal framework governing gambling in Jersey is established through a comprehensive set of statutes and regulations designed to oversee all forms of gaming activity within the jurisdiction. The cornerstone of this framework is the Gambling (Jersey) Law 2012, which provides the principal legal basis for regulating betting, gaming, and lotteries. This law sets out the definitions, general prohibitions, and conditions under which gambling activities may be conducted, ensuring that all gambling in Jersey operates within a structured and controlled environment.
In addition to the primary law, the Gambling (Licensing and Advertising) (Jersey) Regulations and various subsidiary regulations further detail the operational and compliance requirements for gambling operators. These regulations address matters such as advertising standards, technical requirements, and consumer protection measures, reinforcing the overarching legislative intent to maintain integrity and public confidence in the gambling sector.
Regulatory Authority
Oversight and enforcement of Jersey’s gambling laws are entrusted to the Jersey Gambling Commission. This independent statutory body is responsible for regulating all gambling activities in accordance with the legislative framework. The Commission’s core functions include ensuring compliance with the law, protecting consumers, and upholding the integrity of the gambling industry.
Administers and enforces the Gambling (Jersey) Law 2012 and related regulations
Monitors and supervises all licensed gambling operators and activities
Implements measures to prevent crime and protect vulnerable persons within the gambling sector
Issues guidance and regulatory standards to ensure fair and responsible gambling practices
License Types
Types of Gambling Licenses in Jersey
Land-based Casino License: Required for operating physical casinos. This license covers table games, slot machines, and other casino activities.
Internet Gaming License: Permits the operation of online casino games, including slots, table games, and peer-to-peer games. Only entities already holding a land-based casino license are eligible to apply for online gaming licenses.
Sports Betting License: Allows for retail and online sports betting. Only licensed casinos and racetracks can apply for a sports betting license. Online sports betting operators must partner with a licensed casino or racetrack.
Racing License: Required for operating horse racing facilities and pari-mutuel betting.
Legalized Games of Chance License: For bingo, raffles, and other small games of chance, a separate license is managed by the relevant authority.
Application Process
Submission: Applicants must submit a detailed application to the relevant regulatory authority, primarily the Division of Gaming Enforcement (DGE) or the Casino Control Commission for casinos and internet gaming.
Documentation: The application requires comprehensive disclosure of corporate structure, financial information, key personnel, and compliance programs.
Background Checks: Extensive background investigations are conducted on all principal individuals and entities involved.
Fees: A non-refundable deposit is required upon application submission (see costs below).
Review Period: The review process is thorough and can take several months, depending on the complexity and completeness of the application.
Duration and Renewal
Initial License Duration: Licenses are typically granted for a set period, often five years for casino licenses.
Renewal: Renewal applications must be submitted before the expiration of the current license. Renewals require updated disclosures and may trigger additional investigations and fees.
Continuous Compliance: Licensees must maintain ongoing compliance with all regulatory requirements to remain eligible for renewal.
Eligibility Requirements
Corporate Suitability: Only entities that demonstrate financial stability, integrity, and experience in gaming operations are considered eligible.
Key Personnel: All key individuals must pass background checks and demonstrate good character.
Partnerships: Online sports betting operators must partner with a licensed land-based casino or racetrack.
Licensing Costs and Fees
Casino License Application Fee: A non-refundable deposit of at least $100,000 is required. This can be deducted from the initial license fee if the license is granted.
Sports Betting License Fee: The application fee is $100,000. Renewal fees are determined by the costs of investigation and regulatory review.
Online Sports Betting Partner Fee: For partners of casinos or racetracks, an initial fee of $5,000 is required, plus any costs incurred by the Division of Gaming Enforcement for regulatory investigations.
Other Licenses: Fees for bingo, raffles, and other games of chance are set by the relevant authority and are generally lower than those for casino or sports betting licenses.
Key Requirements for Obtaining and Maintaining Licenses
Regulatory Compliance: Licensees must comply with all operational, technical, and reporting standards set by the regulatory authorities.
Financial Audits: Regular financial audits and reporting to the regulator are mandatory.
Responsible Gambling Measures: Operators must have policies and tools in place to promote responsible gambling and protect vulnerable players.
Technical Standards: All gaming systems and equipment must meet approved technical standards and be subject to regular testing.
Continuous Disclosure: Any changes in ownership, key personnel, or corporate structure must be promptly disclosed to the regulator.
Gambling Tax
Tax Rates for Gambling Operators in Jersey
Jersey, as a Crown Dependency, maintains its own tax regime distinct from the UK and other jurisdictions. The island offers a favorable tax environment for gambling operators, particularly those targeting international markets. The main features of the taxation system for gambling operators in Jersey are as follows:
There is no specific gambling duty or gaming tax imposed on licensed gambling operators in Jersey.
Operators are subject to the standard corporate income tax regime. Most companies, including gambling operators, are taxed at a 0% corporate income tax rate on their profits, unless they fall under specific financial services or utility categories, which does not typically include gambling businesses.
There is no Value Added Tax (VAT) in Jersey, which can be advantageous for operators providing services internationally.
Basis for Taxation
Taxation for gambling operators is based on corporate profits, not on gross gaming revenue (GGR), turnover, or stakes.
As the corporate tax rate is 0% for most trading companies, including gambling operators, there is effectively no tax on gambling revenues generated by Jersey-based operators, provided they do not conduct business with Jersey residents.
Tax Reporting and Payment Requirements
Gambling operators must register with Jersey’s tax authorities and file annual corporate tax returns, even if their effective tax rate is 0%.
Annual tax returns must be submitted, typically within six months of the end of the accounting period.
Operators must maintain accurate records of all business transactions and revenues, in line with Jersey’s general corporate tax compliance requirements.
There are no special gambling-specific tax reporting requirements beyond the standard corporate tax obligations.
Tax Incentives, Exemptions, and Special Provisions
The 0% standard corporate tax rate itself functions as a significant tax incentive for gambling operators headquartered in Jersey.
No additional gambling-specific tax exemptions or reliefs are provided, as no gambling-specific taxes are levied.
Operators targeting only non-residents of Jersey may benefit from the jurisdiction’s lack of VAT and low overall tax burden.
Summary Table: Gambling Operator Taxation in Jersey
Tax Type
Rate
Basis
Notes
Corporate Income Tax
0%
Net profits
Applies to most trading companies, including gambling operators
Gambling Duty
None
N/A
No gambling-specific taxes
VAT
None
N/A
No VAT regime in Jersey
Prohibited Individuals
Age Restrictions and Identification Requirements
The minimum age for participating in most forms of gambling in Jersey is 18 years old. Operators are required to verify the age and identity of all players to prevent underage gambling. This includes both land-based and online gambling activities. Identification checks are mandatory before allowing access to gambling services, and operators must have robust systems in place to detect and prevent attempts by minors to gamble.
Prohibited Activities and Game Restrictions
Gambling by individuals under the age of 18 is strictly prohibited.
Operators are not permitted to offer gambling services to individuals who have self-excluded or who are otherwise barred from participation due to responsible gambling measures.
Certain types of gambling may be restricted or prohibited by the regulator, especially those deemed to pose a high risk to vulnerable individuals; for example, some high-stakes or rapid-play games may face additional scrutiny or limitations.
Operators are required to ensure that games and betting activities comply with fairness and transparency standards, and any games found to be misleading or unfair may be prohibited.
Advertising and Marketing Limitations
Advertising and marketing of gambling products must not target individuals under the age of 18 or vulnerable persons.
All promotional materials must include clear messages about responsible gambling and information on where to seek help for gambling-related problems.
Operators are prohibited from making misleading claims about the chances of winning or the benefits of gambling.
Direct marketing to individuals who have opted out or self-excluded is strictly forbidden.
There are restrictions on the use of celebrities or characters that may appeal to minors in advertising campaigns.
Responsible Gambling and Player Protection Measures
Operators must provide tools for players to set deposit, loss, and time limits to help control their gambling activity.
Self-exclusion programs must be available, allowing players to voluntarily ban themselves from gambling activities for a specified period or permanently.
Information and resources about responsible gambling, including contact details for support organizations, must be prominently displayed on operator websites and premises.
Operators are required to monitor player behavior for signs of problem gambling and intervene when necessary, which may include providing support or restricting access to gambling services.
All customer funds must be protected and segregated to ensure player balances are secure in the event of operator insolvency.
Geographic and Location Restrictions
Gambling venues are only permitted in approved locations as designated by the regulator. Unauthorized venues or unlicensed locations are strictly prohibited from offering gambling services.
Online gambling operators must ensure that only individuals physically located within Jersey can access their services, employing geolocation technology to enforce this restriction.
There are restrictions on the placement of gambling machines and advertising in public spaces to minimize exposure to minors and vulnerable persons.
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Timeline
Year/Date
Event
1968
Jersey Gambling (Betting) Law enacted, introducing the first formal regulation of betting activities in Jersey.
1970
Jersey Gambling (Gaming and Lotteries) Law passed, establishing legal frameworks for gaming and lotteries.
2008
Gambling (Jersey) Law 2012 drafted, aiming to modernize and consolidate gambling regulation in Jersey.
2010
Jersey Gambling Commission established as the independent regulatory authority overseeing all gambling activities in Jersey.
2012
Gambling (Jersey) Law 2012 comes into force, providing a comprehensive legal structure for gambling, licensing, and regulatory oversight.
2014
Implementation of new regulations under the 2012 Law, including provisions for remote gambling and updated licensing requirements.
2023
Recent amendments to the Gambling (Jersey) Law and associated regulations to address emerging technologies and market developments.
Requirements
Software Certification and Technical Standards
All gambling software, including random number generators (RNGs), game platforms, and betting systems, must undergo independent testing and certification by approved testing laboratories to ensure fairness, integrity, and compliance with regulatory standards.
Technical standards require that gaming systems demonstrate robust security, accurate payout calculations, and reliable operation under expected loads and failure scenarios.
Updates or modifications to certified software must be reported to the regulator and may require re-certification prior to deployment.
Operators must implement comprehensive change management procedures for software updates, including version control and rollback capabilities.
Data Protection, Privacy Measures, and Server Location Requirements
Operators are required to implement strict data protection protocols, including encryption of personal and financial data both in transit and at rest.
Access to sensitive data must be restricted to authorized personnel, with detailed access logs maintained and subject to regular review.
The physical and logical security of servers must meet regulatory standards, including firewalls, intrusion detection systems, and regular vulnerability assessments.
There may be requirements for servers hosting gambling operations or player data to be located within Jersey or in jurisdictions approved by the regulator, ensuring data sovereignty and regulatory oversight.
Operators must have documented policies for data retention, destruction, and breach notification procedures in accordance with local data protection laws.
Anti-Money Laundering (AML) and Know Your Customer (KYC) Procedures
Operators must implement robust AML frameworks, including automated transaction monitoring, detection of suspicious activity, and reporting mechanisms to the relevant authorities.
Comprehensive KYC procedures are mandatory, requiring verification of customer identity, age, and source of funds before allowing participation in gambling activities.
Ongoing monitoring of customer transactions and risk profiles is required, with enhanced due diligence for higher-risk individuals or transactions.
Operators are obligated to maintain detailed records of all AML and KYC checks, including documentation and risk assessments, for inspection by regulators.
Financial Reporting, Auditing Standards, and Record-Keeping Requirements
Operators must maintain accurate and auditable records of all financial transactions, player accounts, and game outcomes.
Regular submission of financial reports to the regulator is required, detailing gross gaming revenue, player balances, and other key financial metrics.
Annual independent audits of financial statements and gaming systems are mandatory, with audit reports submitted to the regulator.
Operators must retain all records relevant to gambling operations, including transaction logs, player data, and compliance documents, for a minimum period specified by the regulator (typically several years).
Technical Implementation Requirements for Responsible Gambling Tools
Operators are required to integrate technical tools that support responsible gambling, including self-exclusion mechanisms, deposit and loss limits, and reality checks (session time reminders).
These tools must be accessible, easy to use, and function reliably across all platforms, including web and mobile interfaces.
Systems must prevent excluded players from accessing gambling services and ensure that self-imposed limits cannot be circumvented.
Operators must provide real-time access to responsible gambling information and support resources within their platforms.
All responsible gambling tools and their technical implementation are subject to regulatory review and approval.
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.