Gambling is regulated under the Gambling Control Act, with licensing and oversight by the Gambling Control Commission to prevent illicit activities and protect consumers.
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The Gambling Control Act establishes a comprehensive regulatory framework for all gambling activities in Trinidad and Tobago.
The Gambling Control Commission (GCC) is the national authority responsible for licensing, supervision, and enforcement.
All operators, including gaming establishments and machine owners, must obtain licenses and comply with strict notification requirements.
The regulatory regime includes robust anti-money laundering and responsible gambling provisions to protect vulnerable groups.
A new tax regime was introduced, aiming to increase state revenue and support dedicated rehabilitation and development funds.
The law mandates systems of internal controls, accounting procedures, and transparent business practices for all licensees.
The framework specifically targets the protection of minors and requires measures to prevent underage gambling.
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Legislation
Primary Legislation
The core legal framework governing gambling in Trinidad and Tobago is established by the Gambling (Gaming and Betting) Control Act. This Act provides comprehensive regulation for all forms of gaming, betting, and gambling activities across the country. Its primary objectives are to ensure transparency, prevent illicit activities such as money laundering and tax evasion, and protect vulnerable individuals from the negative impacts of gambling. The Act imposes strict controls on gambling operators, requiring compliance with regulatory standards and the implementation of robust accounting and security measures. It also mandates that all gaming establishments and individuals involved in the manufacture, supply, or operation of gaming equipment must adhere to the requirements set forth in the Act.
Regulatory Authority
Oversight and enforcement of gambling regulations in Trinidad and Tobago are vested in the Gambling (Gaming and Betting) Control Commission. The Commission is responsible for establishing and maintaining the regulatory framework, ensuring industry compliance, and safeguarding both the public and the integrity of the gambling sector. Its key legal responsibilities include:
Monitoring and supervising all gambling, gaming, and betting activities within Trinidad and Tobago
Implementing and enforcing regulatory standards to prevent financial crimes and protect minors
Establishing and overseeing compliance systems for accounting, security, and operational practices in gambling establishments
Administering funds dedicated to rehabilitation and development related to gambling activities
Ensuring that all operators and related entities meet the stringent criteria required by law
License Types
Types of Gambling Licenses in Trinidad and Tobago
Gaming Establishment License: Required for operators of casinos, gaming houses, and similar venues offering gaming activities.
Betting Office License: For operators providing betting facilities, including sports betting shops and off-track betting.
Gaming Machine License: Needed for the ownership, operation, sale, importation, supply, or distribution of gaming machines.
Gambling Software License: For entities involved in the development, supply, or distribution of gambling software.
Manufacturer License: For manufacturers of gaming equipment and devices.
Premises License: Required for any premises used for betting or gaming activities.
Application Process
All operators must notify the Gambling Control Commission (GCC) of their intent to operate and then apply for the relevant license.
Applications must be submitted to the GCC using prescribed forms and must include detailed business information, proof of financial capacity, and personal information for key personnel.
Applicants must undergo background checks, including fit and proper assessments for directors and significant shareholders.
The GCC may require site inspections and additional documentation depending on the license type.
Duration and Renewal Conditions
Licenses are typically granted for a fixed period, commonly one to three years, depending on the license category and GCC discretion.
Renewal applications must be submitted before the license expires and include updated compliance documentation, financial statements, and any changes in ownership or management.
Continued compliance with all regulatory requirements is mandatory for renewal.
Licensing Costs and Financial Requirements
Applicants are required to pay an application fee upon submission, as well as an annual licensing fee if approved. The fee amounts vary by license type and scale of operations.
Gaming establishment and betting office licenses generally carry higher fees, reflecting the larger scale and risk profile of these operations.
Applicants must demonstrate sufficient financial resources to operate the business and may be required to provide audited financial statements or proof of capital reserves.
Failure to pay required fees or maintain financial solvency can result in suspension or revocation of the license.
Key Requirements for Obtaining and Maintaining a License
Establishment of robust internal controls and accounting procedures, including systems for the collection, security, storage, and transfer of funds.
Mandatory annual audits by an auditor registered with the Institute of Chartered Accountants of Trinidad and Tobago.
Retention of books and records on the licensed premises for at least seven years after each transaction.
Installation and maintenance of closed-circuit television (CCTV) systems, with footage retention as specified by the GCC.
Implementation of human resource policies, staff training, and security arrangements.
Procedures for the collection, disbursement, and recording of gambling instruments and winnings.
Strict compliance with anti-money laundering and responsible gambling measures as outlined by the GCC.
Notification to the GCC of any significant changes in business structure, ownership, or management.
Ongoing cooperation with regulatory inspections and investigations.
Gambling Tax
Tax Rates for Gambling Operators
Trinidad and Tobago has implemented a new tax regime for gambling operators under the Gambling (Gaming and Betting) Control Act, 2021.
The Act introduces specific tax rates for different categories of gambling operations, including casinos, gaming establishments, betting shops, and operators of gaming machines. However, the exact percentage rates or fixed amounts for each category are not publicly detailed in the available sources as of the latest updates.
Operators are required to pay taxes in addition to licensing fees, and these taxes are generally calculated based on the Gross Gaming Revenue (GGR) or turnover, depending on the specific type of operation.
Basis for Taxation
The primary basis for taxation is the Gross Gaming Revenue (GGR), which is the difference between the amount wagered by players and the amount paid out as winnings.
For certain gambling activities, taxes may also be levied on turnover or the total amount wagered, particularly for betting operations and gaming machines.
Tax Reporting and Payment Requirements
All licensed gambling operators are required to maintain comprehensive accounting procedures and internal controls to ensure accurate reporting of taxable revenues.
Operators must prepare and submit financial statements audited by an auditor registered with the Institute of Chartered Accountants of Trinidad and Tobago.
Books and records must be kept on the premises for at least seven years following the completion of each transaction.
Tax payments must be made to the relevant authority as specified by the Gambling Control Commission, in accordance with the reporting schedule set out in the regulations (typically monthly or quarterly, depending on the type of operation).
Tax Incentives, Exemptions, and Special Provisions
The current legislative framework does not specify any broad tax incentives or exemptions for gambling operators.
Special provisions may exist for certain categories of operators or for contributions to designated funds, such as the Rehabilitation Fund and Development Fund, which are established under the Act for social responsibility and industry development purposes.
Operators are required to comply with all tax-related obligations to maintain their licenses and avoid substantial fines or penalties.
Summary Table: Taxation Aspects
Type of Gambling Operation
Tax Basis
Estimated Tax Rate
Reporting Frequency
Special Provisions
Casinos & Gaming Establishments
Gross Gaming Revenue (GGR)
Not publicly specified
Monthly/Quarterly
Audited financials required
Betting Shops
Turnover or GGR
Not publicly specified
Monthly/Quarterly
Detailed record-keeping
Gaming Machine Operators
Turnover
Not publicly specified
Monthly/Quarterly
Contribution to designated funds
Please note: The precise tax rates for each category are not explicitly published in the most recent publicly available sources. Operators should consult the Gambling Control Commission or official government publications for the latest detailed tax schedules.
Prohibited Individuals
Age Restrictions
The minimum legal age for participating in gambling activities in Trinidad and Tobago is strictly 18 years. Operators are required to implement robust age verification and identification procedures to ensure that minors are not permitted to gamble. This includes mandatory checks of official identification documents before granting access to gambling services.
Prohibited Activities
Minors (individuals under 18 years old) are strictly prohibited from participating in any form of gambling.
Unlicensed gambling operations are not permitted. All gaming establishments and gaming machine operators must be registered and licensed with the Gambling Control Commission.
Certain types of gambling activities, such as unauthorized casino operations, are not allowed. Traditional casino-style gambling is only permitted within the framework established by the law and under proper licensing.
Any gambling activities not expressly authorized by the Gambling Control Act or the Gambling Control Commission are considered prohibited.
Advertising and Marketing Limitations
Advertising and marketing of gambling services must not target minors or vulnerable individuals.
Promotional materials must include clear messaging about the legal age for gambling and responsible gambling practices.
Operators are restricted from making misleading claims or encouraging excessive or irresponsible gambling behavior in their advertisements.
All advertising must comply with standards set by the Gambling Control Commission, including restrictions on placement and content to protect at-risk groups.
Responsible Gambling Requirements and Player Protection Measures
Operators are obligated to implement measures to identify and assist problem gamblers, including providing information on responsible gambling and access to support services.
Self-exclusion programs must be available, allowing individuals to voluntarily ban themselves from gambling venues and platforms.
Operators must display responsible gambling messages prominently within gambling establishments and on all marketing materials.
There are requirements for staff training to recognize and appropriately respond to signs of problem gambling among players.
A fund for the rehabilitation of problem gamblers is to be established and supported by contributions from the gambling sector.
Operators must have procedures in place to prevent money laundering and other financial crimes, which also serve to protect players from criminal exploitation.
Geographic and Location Restrictions
Gambling venues can only operate in locations approved and licensed by the Gambling Control Commission.
There may be zoning restrictions to prevent gambling establishments from being located near schools, places of worship, or other sensitive areas, although specific distances or zones are determined by the Commission’s regulations.
Mobile and online gambling services must be operated under a valid local license and are subject to the same restrictions regarding age and player protection as land-based venues.
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Timeline
Year/Date
Event
1963
Enactment of the Betting Levy Board Act, establishing a framework for regulating betting activities and introducing a levy on betting operations.
1970s
Gambling activities primarily regulated under the Liquor Licences Act, with limited oversight specific to gaming establishments and gaming machines.
1998
Introduction of the National Lotteries Control Act, formally regulating lottery operations and establishing the National Lotteries Control Board.
2007
Government begins drafting comprehensive gambling control legislation to address the lack of specific regulation for casinos and gaming machines.
2016
First major attempt to pass the Gambling (Gaming and Betting) Control Bill, aiming to create a dedicated regulatory framework for the gambling sector, but the bill fails to pass.
2021
Passage of the Gambling (Gaming and Betting) Control Act, 2021, introducing a modern regulatory regime, licensing requirements, and the establishment of the Gambling Control Commission.
2022
Establishment of the Gambling Control Commission, tasked with implementing the new regulatory framework and overseeing all gambling activities in Trinidad and Tobago.
2024
Implementation of the Gambling Control Act’s provisions, requiring all gaming establishment operators and owners of gaming machines to notify the Gambling Control Commission and apply for licenses under the new regime.
Requirements
Software Certification and Technical Standards
All gambling operators must ensure that their gaming software and systems are certified by recognized testing laboratories to verify fairness, randomness, and integrity of games.
Technical standards require that gaming systems be robust, secure, and capable of preventing unauthorized access or manipulation.
Operators must implement controls to detect and prevent fraudulent or corrupt practices within their gaming platforms.
Gaming equipment and software must comply with any technical specifications set by the Gambling Control Commission (GCC) and be subject to periodic review and re-certification.
Data Protection, Privacy Measures, and Server Location
Operators are required to implement stringent data protection measures to safeguard personal and financial information of players in accordance with national data privacy laws.
Systems must employ encryption and secure data storage protocols to prevent data breaches and unauthorized access.
There may be requirements for critical gaming servers to be located within Trinidad and Tobago or in jurisdictions approved by the GCC to ensure regulatory oversight and data security.
Anti-Money Laundering (AML) and Know Your Customer (KYC) Procedures
Operators must establish comprehensive AML programs, including risk-based procedures for identifying and reporting suspicious transactions.
KYC procedures are mandatory, requiring verification of customer identity, age, and source of funds before allowing participation in gambling activities.
Operators are obligated to maintain ongoing monitoring of player transactions and report any suspicious activity to the relevant authorities.
Staff must be trained in AML and KYC compliance and systems must support automated screening and flagging of high-risk transactions.
Financial Reporting, Auditing Standards, and Record-Keeping
Operators must maintain accurate and transparent financial records, including detailed logs of all gaming transactions, player accounts, and financial flows.
Regular financial and operational audits by independent, qualified auditors are required to ensure compliance with regulatory standards.
Operators must submit periodic financial reports to the GCC, including statements of revenue, payouts, and other key metrics.
All records must be securely stored and retained for a minimum period as specified by the regulatory framework, ensuring they are readily available for inspection by authorities.
Responsible Gambling Tools and Technical Implementation
Operators are required to integrate responsible gambling tools into their platforms, including self-exclusion mechanisms, deposit limits, and reality checks for players.
Technical systems must support the identification and restriction of access for self-excluded individuals and minors.
Operators must provide clear, accessible information and resources on responsible gambling and ensure these tools are operational at all times.
Systems should be capable of generating reports on responsible gambling tool usage and effectiveness for regulatory review.
Gambling (Gaming and Betting) Control Commission (GCC)
Phone: +1 (868) 612-9700
Email: info@ttgcc.org
Address: Level 2, Tower D, International Waterfront Centre, 1A Wrightson Road, Port of Spain, Trinidad and Tobago
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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.
