Gambling is fully regulated under the Gambling Regulatory Authority Act, covering land-based and online activities with strict licensing and compliance requirements.
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The Gambling Regulatory Authority Act 2007 is the primary legislation governing gambling in Mauritius.
The Gambling Regulatory Authority (GRA) oversees all licensing, compliance, and enforcement for gambling activities.
Both land-based and online gambling are legal and regulated, with specific licensing requirements for each.
Operators must comply with strict anti-money laundering (AML) and counter-terrorism financing (CFT) regulations.
Licenses can be suspended or revoked, and financial penalties imposed for non-compliance with regulatory conditions.
The GRA issues directives and guidelines, including responsible gambling measures and operational rules.
A financial threshold of 20,000 Mauritian rupees triggers additional AML/CFT compliance obligations for operators.
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Legislation
Primary Legislation
The core legal framework governing gambling in Mauritius is established by the Gambling Regulatory Authority Act No. 9 of 2007. This Act provides the principal statutory basis for the regulation, control, and supervision of all forms of gambling activities in the country, including land-based and online gambling. The Act sets out the legal definitions of various gambling activities, prescribes the conditions under which they may be conducted, and establishes the powers and responsibilities of the regulatory authority. In addition, the Financial Intelligence and Anti-Money Laundering Act 2002 applies to the gambling sector, imposing obligations related to anti-money laundering and combating the financing of terrorism.
Gambling Regulatory Authority Act No. 9 of 2007
Financial Intelligence and Anti-Money Laundering Act 2002 (as it applies to gambling operators)
Regulatory Authority
Oversight and enforcement of gambling legislation in Mauritius is the responsibility of the Gambling Regulatory Authority (GRA). The GRA is an independent statutory body established under the Gambling Regulatory Authority Act. It is mandated to regulate, supervise, and control all gambling activities within Mauritius, ensuring compliance with the relevant laws and safeguarding the integrity of the sector. The GRA also acts as the designated authority for anti-money laundering and counter-terrorism financing compliance within the gambling industry.
Regulates and supervises all gambling activities in Mauritius
Enforces compliance with gambling laws and regulations
Issues directives, guidelines, and rules for the sector
Acts as the anti-money laundering and counter-terrorism financing regulator for gambling operators
License Types
Licensing Authority
All gambling licensing in Mauritius is administered by the Gambling Regulatory Authority (GRA). The GRA is responsible for issuing, renewing, suspending, and revoking licenses for all forms of regulated gambling activities in the country.
Applicants must submit a formal application to the GRA using prescribed forms, which are available from the GRA's official website or office.
Each license type has specific documentation requirements, such as business plans, proof of financial stability, background checks on key individuals, and details of the gambling operations.
Applicants must pay a non-refundable application fee as part of the submission process. The fee amount varies by license type.
The GRA reviews applications for completeness, conducts due diligence, and may require additional information or interviews with applicants.
Upon successful review, the GRA issues the relevant license, subject to compliance with all stated conditions and payment of the prescribed licensing fee.
Duration and Renewal
Licenses are typically valid for one year unless otherwise specified for certain activities.
Renewal applications must be submitted prior to the expiry date, generally with updated documentation and payment of a renewal fee.
The GRA may refuse renewal if the licensee has breached license conditions or regulatory requirements.
Licensing Costs and Financial Requirements
Application and annual licensing fees vary by license type and scale of operations. For example, casino licenses and interactive gambling licenses generally carry higher fees than licenses for limited payout machines or gaming houses.
Applicants must demonstrate sufficient financial resources to operate the gambling business and meet ongoing obligations, including compliance with anti-money laundering (AML) and counter-financing of terrorism (CFT) regulations.
Licensees may be required to provide financial guarantees or sureties, depending on the risk profile and size of the operation.
Key Requirements for Obtaining and Maintaining a License
Applicants and key personnel must pass background checks to ensure suitability and integrity.
Businesses must have robust internal controls, responsible gambling measures, and comply with AML/CFT obligations.
Licensees must adhere to all operational conditions set by the GRA, including reporting, record-keeping, and compliance with directives and guidelines issued by the authority.
Failure to comply with license conditions or regulatory requirements can result in warnings, financial penalties, suspension, or revocation of the license.
The GRA may issue additional guidelines or directives that licensees must follow as part of their ongoing obligations.
Summary Table: Main License Types and Features
License Type
Application Fee
Annual Fee
Duration
Renewal
Casino
Varies (high)
Varies (high)
1 year
Yes
Hotel Casino
Varies
Varies
1 year
Yes
Interactive Gambling
Varies
Varies
1 year
Yes
Bookmaker
Varies
Varies
1 year
Yes
Limited Payout Machine
Varies (lower)
Varies (lower)
1 year
Yes
For precise fee amounts and detailed application requirements for each license type, applicants should consult the latest official forms and guidelines provided by the Gambling Regulatory Authority of Mauritius.
Gambling Tax
Tax Rates for Gambling Operators in Mauritius
Type of Gambling Operation
Basis of Taxation
Tax Rate
Casinos
Gross Gaming Revenue (GGR)
Varies (typically set by the Gambling Regulatory Authority per license)
Hotel Casinos
Gross Gaming Revenue (GGR)
Varies (set by the Gambling Regulatory Authority)
Horse Racing Organisers
Turnover or GGR
Varies (specific rates set by regulation or license)
Bookmakers
Turnover
Varies (license-dependent)
Gaming Houses & Machines
GGR or turnover
Varies (regulated per license type)
National Lottery
GGR or ticket sales
Set by specific agreement
Interactive (Online) Gambling
GGR or turnover
Set by the Gambling Regulatory Authority
Note: The exact tax rates are determined by the Gambling Regulatory Authority and may differ depending on the type, size, and scope of operation. Operators are required to refer to their license conditions for precise rates applicable to them.
Basis for Taxation
Most gambling taxes in Mauritius are levied on either Gross Gaming Revenue (GGR)—the difference between wagers received and winnings paid out—or on turnover, depending on the gambling vertical.
The specific basis (GGR or turnover) and rate are stipulated in the operator’s license and relevant regulations.
Tax Reporting and Payment Requirements
Operators must maintain accurate records of all gaming transactions, including wagers, payouts, and overall revenue.
Tax returns must be filed periodically, typically on a monthly or quarterly basis, as specified by the Gambling Regulatory Authority.
Payment of taxes is due within the deadlines set by the Authority. Late payments may incur penalties or interest.
Operators are required to submit supporting documentation with their tax filings, including detailed revenue breakdowns and proof of payments.
All tax payments must be made in Mauritian rupees, unless otherwise authorized by the Authority.
Tax Incentives, Exemptions, and Special Provisions
There are generally no broad tax exemptions for gambling operators; however, the Gambling Regulatory Authority may grant specific incentives or reduced rates under certain conditions, such as for new investments or technological upgrades.
Special provisions may apply for certain types of operators (e.g., the National Lottery or charitable gaming) as determined by the Authority or under specific government agreements.
Any incentives or exemptions are typically outlined in the operator’s license or in special government directives.
Prohibited Individuals
Age Restrictions and Identification Requirements
The minimum legal age for participation in gambling activities in Mauritius is 18 years. Operators are required to verify the age and identity of players to ensure compliance with this restriction. This includes checking official identification documents before allowing entry to gambling venues or permitting participation in any form of gambling, whether land-based or online.
Prohibited Activities and Game Restrictions
Unauthorized gambling activities, including unlicensed betting, gaming, or lotteries, are strictly prohibited.
Specific gambling activities may be subject to additional restrictions or outright bans, such as certain types of interactive games or betting on events not approved by the authorities.
Amusement machines that offer cash prizes without proper licensing are not permitted.
Only licensed operators may offer casino games, betting on horse races, sports betting, lotteries, and gaming machines. Any gambling outside the scope of licensed activities is forbidden.
Advertising and Marketing Limitations
Gambling advertising and marketing must not target minors or vulnerable persons.
Advertisements must not mislead about the chances of winning or suggest that gambling is a solution to financial problems.
Promotions and sponsorships are subject to regulatory approval and must comply with responsible gambling guidelines.
Operators are prohibited from advertising in locations or media primarily accessed by minors, such as schools or youth publications.
Responsible Gambling and Player Protection Measures
Operators must provide clear information about responsible gambling and offer tools for self-exclusion or setting betting limits.
Mandatory display of responsible gambling messages and helpline information at gambling venues and on digital platforms.
Staff at gambling venues must be trained to recognize and assist individuals showing signs of problem gambling.
Operators are required to implement measures to prevent money laundering and ensure customer due diligence for transactions above specified thresholds.
There are requirements for prompt handling of player complaints and disputes, with access to independent mediation if necessary.
Geographic and Location Restrictions
Physical gambling venues, such as casinos and betting shops, are only permitted in specific licensed locations approved by the regulator.
Gambling establishments must not be located near schools, places of worship, or other sensitive community areas as determined by local authorities.
Online gambling operators must ensure their services are not accessible from jurisdictions where gambling is prohibited.
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Timeline
Year/Date
Event
1902
First formal regulation of gambling activities introduced with the enactment of the Gaming Act, addressing basic forms of gambling.
1973
Enactment of the Horse Racing Board Act, establishing regulatory oversight for horse racing and betting in Mauritius.
1985
National Lottery Act passed, creating a legal framework for the operation of the Mauritius National Lottery.
2002
Financial Intelligence and Anti-Money Laundering Act enacted, imposing anti-money laundering obligations on the gambling sector.
2007
Gambling Regulatory Authority Act No. 9 enacted, establishing the Gambling Regulatory Authority (GRA) as the central regulator for all gambling activities in Mauritius.
2008
Implementation of the Gambling Regulatory Authority Act, consolidating licensing and regulatory powers under the GRA and introducing new licensing categories.
2015
Major amendments to the Gambling Regulatory Authority Act to address emerging forms of gambling, including online gambling and updated compliance requirements.
2020
Further amendments to strengthen anti-money laundering and responsible gambling provisions in line with international standards.
Requirements
Software Certification and Technical Standards
Gambling operators must ensure that all gaming software and systems used in Mauritius comply with technical standards and certification requirements set by the Gambling Regulatory Authority (GRA).
Software must be tested and certified by approved independent testing laboratories to ensure fairness, randomness, and integrity of games.
Operators are required to maintain secure and robust IT infrastructure to prevent unauthorized access, manipulation, or tampering with gaming systems.
Regular technical audits and system integrity checks are mandated to ensure ongoing compliance with technical standards.
Data Protection, Privacy Measures, and Server Location Requirements
Operators must implement stringent data protection measures to safeguard player information and transaction data in line with applicable data privacy laws.
Personal and financial data must be encrypted both in transit and at rest to prevent data breaches and unauthorized disclosures.
Access to sensitive data is restricted to authorized personnel only, with robust access control and monitoring mechanisms in place.
Operators may be required to host their servers within Mauritius or ensure that data relating to Mauritian customers is accessible to the GRA and other regulatory authorities upon request.
Anti-Money Laundering (AML) and Know Your Customer (KYC) Procedures
Operators are subject to comprehensive AML and counter-financing of terrorism (CFT) regulations as overseen by the GRA and the Financial Intelligence Unit (FIU).
Mandatory KYC procedures require operators to verify the identity of all customers before allowing them to participate in gambling activities.
Enhanced due diligence is required for transactions equal to or above 20,000 Mauritian rupees (or equivalent in foreign currency) in a single day.
Operators must monitor transactions for suspicious activity and report any suspicious transactions to the FIU without delay.
Ongoing monitoring of customer accounts and periodic review of KYC information is required to ensure continued compliance.
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, customer accounts, and financial flows.
Regular submission of financial reports to the GRA is required, following prescribed formats and timelines.
Independent financial audits must be conducted periodically to verify the accuracy of financial statements and compliance with regulatory requirements.
Records must be retained for a specified minimum period, typically several years, and made available to regulators upon request.
Technical Implementation Requirements for Responsible Gambling Tools
Operators are required to implement responsible gambling features within their platforms, including self-exclusion mechanisms, deposit limits, and reality checks.
Technical systems must allow players to set personal limits on deposits, losses, and playing time, which cannot be increased without a cooling-off period.
Automated tools must be in place to detect and flag signs of problem gambling, prompting appropriate interventions or referrals to support services.
Information on responsible gambling and support resources must be easily accessible to all players through the operator’s platform.
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.
