Gambling in New Caledonia is regulated under French law, as it is a special collectivity of France.
Land-based casinos are legal and operate under licenses issued by local authorities.
Online gambling is permitted, but operators must comply with both French and local regulations.
There is no separate gambling authority; oversight is generally conducted through French administrative structures.
Taxation of gambling winnings and operator revenues follows French tax law, with local adaptations.
Advertising for gambling services is restricted and must adhere to French standards on responsible gaming.
Anti-money laundering measures and player protection policies are enforced in line with French and EU directives.
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Legislation
Primary Legislation
Gambling in New Caledonia is primarily governed by French national laws, as the territory is an overseas collectivity of France. The core legal framework includes:
The French Penal Code, which outlines general prohibitions and regulatory provisions for gambling activities across all French territories, including New Caledonia.
French gambling legislation, such as the Loi n° 2010-476 du 12 mai 2010 (Law No. 2010-476 of May 12, 2010), which regulates gambling, betting, and gaming operations, applies to New Caledonia unless specifically exempted by local ordinances.
There is no specific local New Caledonian legislation that comprehensively addresses gambling or online gambling, resulting in reliance on the broader French legal framework.
Regulatory Authority
Oversight and enforcement of gambling laws in New Caledonia are managed through both French national authorities and local administrative bodies. The principal regulatory body is:
Direction des Affaires Economiques (Department of Economic Affairs), which oversees the implementation of gambling regulations and monitors compliance within New Caledonia.
French national regulatory authorities, such as the Autorité Nationale des Jeux (ANJ), have overarching jurisdiction over gambling activities, especially where French law is directly applicable.
License Types
Types of Gambling Licenses in New Caledonia
Casino Licenses: Issued for land-based casino operations, such as the Grand Casino de Nouméa. These licenses cover table games, slot machines, and poker rooms conducted within licensed premises.
Poker Room Licenses: Specific licenses may be required for dedicated poker rooms or events hosted within casino venues.
Other Gambling Activities: There is limited information indicating the existence of separate licensing for betting shops, lotteries, or online gambling. The regulatory focus is primarily on physical casino operations.
Application Process for Gambling Licenses
Regulatory Authority: The Direction des Affaires Economiques is the primary agency responsible for overseeing and issuing gambling licenses in New Caledonia.
Application Submission: Prospective operators must submit a detailed application to the regulatory authority, including business plans, financial projections, and documentation on ownership and management structure.
Background Checks: Comprehensive background checks are conducted on key personnel and shareholders to ensure suitability and integrity.
Site Inspection: Physical inspection of the proposed gambling venue is typically required to verify compliance with safety and operational standards.
Approval Timeline: The duration for processing license applications can vary but generally involves several months of review and assessment.
Duration, Renewal, and Eligibility
License Duration: Gambling licenses are typically granted for a fixed term, often ranging from 5 to 10 years, depending on the type of operation and regulatory discretion.
Renewal Conditions: License renewal requires demonstration of continued compliance with all regulatory standards, submission of updated documentation, and payment of renewal fees.
Eligibility Criteria: Applicants must demonstrate financial stability, a clean legal record, and relevant experience in gaming operations. Foreign ownership may be subject to additional scrutiny or restrictions.
Licensing Costs and Financial Requirements
Application Fees: A non-refundable application fee is required upon submission. The exact amount may vary based on the scale and type of gambling activity.
Annual Licensing Fees: Licensed operators are subject to annual fees, which are determined by the size of the operation and the types of games offered.
Financial Guarantees: Operators may be required to provide financial guarantees or performance bonds to ensure compliance with regulatory obligations and to protect player interests.
Capital Requirements: Minimum capital requirements may be imposed to demonstrate the financial viability of the operator.
Key Requirements for Obtaining and Maintaining Licenses
Compliance with Regulations: Operators must adhere to all operational, security, and anti-money laundering regulations set by the regulatory authority.
Reporting Obligations: Regular submission of financial and operational reports is mandatory for ongoing oversight.
Responsible Gambling Measures: Licensees are required to implement responsible gambling policies, including staff training and player protection measures.
Physical Security: Adequate security systems and surveillance must be in place to ensure the integrity of gaming operations.
Audit Requirements: Periodic audits by independent third parties may be required to verify compliance and financial accuracy.
Note: The licensing system in New Caledonia is primarily focused on land-based casino operations, with limited information available regarding the licensing of online gambling or other forms of remote betting. Operators are advised to consult directly with the Direction des Affaires Economiques for the most current and detailed requirements.
Gambling Tax
Tax Rates for Gambling Operators in New Caledonia
The specific tax rates for gambling operators in New Caledonia are not widely published in international regulatory summaries, and official government documentation on detailed tax structures is limited in the public domain. However, based on the available information and the territory's status as a French collectivity, gambling operations—particularly casinos—are subject to local taxation schemes that may differ from mainland France.
Type of Gambling Operation
Tax Rate
Tax Base
Casino Gaming
Varies (typically a percentage of GGR)
Gross Gaming Revenue (GGR)
Sports Betting
Varies (often a percentage of turnover or GGR)
Turnover or GGR
Online Gambling
Not specifically regulated; no published rate
N/A
Basis for Taxation
Casino and land-based gambling taxes are typically calculated as a percentage of Gross Gaming Revenue (GGR), which is the difference between the total amount wagered and the winnings paid out to players.
For sports betting, taxation may be based on either turnover (total bets placed) or GGR, depending on the specific local provisions.
Online gambling is not explicitly regulated or taxed under a separate regime, so no standard tax base is published for this segment.
Tax Reporting and Payment Requirements
Licensed gambling operators are required to maintain accurate records of all gaming transactions, including wagers, payouts, and GGR calculations.
Tax payments are generally due on a monthly or quarterly basis, depending on the operator's license terms and local tax authority requirements.
Operators must submit regular tax returns detailing their GGR, turnover, and any other relevant financial data as specified by the local tax administration.
Failure to report or pay taxes on time may result in penalties, fines, or suspension of the gambling license.
Tax Incentives, Exemptions, or Special Provisions
There are no publicly documented tax incentives or exemptions specific to gambling operators in New Caledonia.
Special provisions may apply to certain types of charitable gaming or lotteries, but these are not detailed in international regulatory summaries.
As a French collectivity, some general French tax principles may be adapted locally, but the territory sets its own tax rates and procedures for gambling operations.
If detailed, official rates or special provisions are required, direct consultation with local New Caledonian tax authorities or the relevant government department is recommended, as publicly available summaries may not capture recent changes or specific local nuances.
Prohibited Individuals
Age Restrictions and Identification Requirements
Participation in gambling activities in New Caledonia is restricted to individuals who are at least 18 years old.
Operators are required to verify the age and identity of all players before allowing access to gambling services, typically through official identification documents.
Prohibited Gambling Activities and Game Restrictions
Only certain forms of gambling are permitted; unauthorized or unlicensed gambling activities are strictly prohibited.
Specific game restrictions may apply, such as prohibitions on unlicensed casino games, unregulated betting, or certain types of online gambling not covered by local permissions.
Operators must ensure that only approved games and betting products are accessible to players.
Advertising and Marketing Limitations
Advertising of gambling services is subject to strict controls to prevent targeting of minors and vulnerable individuals.
Marketing materials must not depict gambling as a way to solve financial problems or promote excessive play.
Advertisements must include clear information about responsible gambling and the risks associated with gambling.
Direct marketing to self-excluded or underage individuals is prohibited.
Responsible Gambling Requirements and Player Protection Measures
Operators are required to provide responsible gambling tools, such as deposit limits, loss limits, and self-exclusion options for players.
Information about the risks of gambling and resources for problem gambling assistance must be prominently displayed on gambling platforms and venues.
Regular staff training on responsible gambling and player protection is mandatory for licensed operators.
Operators must monitor player behavior for signs of problem gambling and intervene when necessary.
Geographic and Location Restrictions
Land-based gambling venues are subject to geographic restrictions and may only operate in approved locations as determined by local authorities.
Online gambling services must ensure that access is restricted to players physically located within permitted jurisdictions and must utilize geolocation technologies to enforce these boundaries.
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Timeline
Year/Date
Event
1946
New Caledonia, as a French overseas territory, comes under the French legal framework for gambling, which regulates games of chance and betting.
1987
Opening of the first casino in New Caledonia, Casino de Nouméa, under local government authorization, marking the beginning of regulated land-based casino gambling.
2000
Local authorities introduce additional regulations to oversee casino operations and ensure compliance with social responsibility standards.
2010
Amendments to gambling laws clarify the distinction between legal land-based gambling and unauthorized online gambling activities.
2015
Further regulatory updates address the emergence of online gambling, maintaining restrictions on unlicensed online operators and reinforcing the monopoly of state-approved entities.
2022
Review of gambling legislation initiated in response to changes in the global gambling market and increased interest in online gaming regulation.
Requirements
Software Certification and Technical Standards
Gambling operators must ensure that all gaming software and platforms are certified by recognized independent testing laboratories to guarantee fairness, randomness, and integrity of games.
Technical systems must comply with established standards for game logic, payout calculations, and random number generation, ensuring transparency and auditability.
Operators are required to implement robust system security measures, including secure communication protocols, encryption of sensitive data, and protection against unauthorized access or manipulation.
Data Protection, Privacy Measures, and Server Location
Operators must adhere to strict data protection and privacy policies, ensuring the confidentiality and security of all customer information.
Personal and financial data must be stored on secure servers with access restricted to authorized personnel only.
There may be requirements for servers to be located within the jurisdiction or in approved locations to facilitate regulatory oversight and data protection compliance.
Regular vulnerability assessments and penetration testing are mandatory to identify and mitigate potential security risks.
Anti-Money Laundering (AML) and Know Your Customer (KYC) Procedures
Operators are obligated to implement comprehensive AML programs, including transaction monitoring, suspicious activity reporting, and customer risk assessments.
KYC procedures must be in place to verify the identity, age, and residency of all players before allowing participation in gambling activities.
Operators must maintain detailed records of customer identification, transaction histories, and any reports of suspicious activities for a specified retention period.
Enhanced due diligence is required for high-risk customers and large or unusual transactions.
Financial Reporting, Auditing Standards, and Record-Keeping
Operators are required to maintain detailed and accurate financial records of all gambling transactions, player accounts, and operational activities.
Periodic financial reporting to regulatory authorities is mandatory, including submission of audited financial statements prepared in accordance with recognized accounting standards.
Comprehensive record-keeping systems must be implemented to ensure the traceability of all transactions and compliance with regulatory requirements.
Records must be securely stored and readily accessible for inspection by regulatory bodies for a specified number of years.
Technical Implementation Requirements for Responsible Gambling Tools
Operators must integrate responsible gambling features into their platforms, including self-exclusion mechanisms, deposit and betting limits, and reality checks.
Systems must be capable of enforcing player-imposed limits and providing real-time notifications related to responsible gambling measures.
Operators are required to display clear and accessible information about responsible gambling resources and support services on all platforms.
Technical controls must prevent self-excluded or underage individuals from accessing gambling services.
Sources
Legislation Resources
Legifrance (French Government Legal Database) - https://www.legifrance.gouv.fr/ - Official database for French and New Caledonian legislation, including gambling laws
Contact Information
Government of New Caledonia: contact@gouv.nc | Tel: +687 24 63 00
Direction des Services Fiscaux: contact@impots.nc | Tel: +687 24 25 25
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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.
