Africa
Mauritius
Gambling Regulatory Authority (GRA)
Regulations & Licensing
Casino
RegulatedOnline Casino
RegulatedBetting
RegulatedOnline Betting
RegulatedLottery
RegulatedBingo
RegulatedKey Legislation
- Gambling Regulatory Authority Act 2007 (Act No. 9 of 2007)
- Gambling Regulatory Authority Regulations (licence classes, fees and technical standards)
- Finance and Audit Act provisions on gambling taxes and levies, as consolidated by the Mauritius Revenue Authority
Online Gambling
Allowed
- Online gambling operated under a GRA online gambling licence
- Remote/online fixed-odds sports and horse-racing betting via licensed bookmakers
- Online sweepstake and pool betting under a licensed promoter
- Online sale of Mauritius National Lottery tickets by the licensed operator
Prohibited
- Offering online gambling or betting services without a GRA licence
- Accessing or advertising unlicensed offshore gambling websites to residents
- Gambling by minors
Taxation
Remote/fixed-odds betting duty14% of gross stakes
Responsible Gambling Levy2.5% of gross gambling yield
Withholding tax on large payouts10% on winnings exceeding Rs 100,000
License validity: Issued and renewed annually by the GRA, subject to ongoing compliance and AML/CFT obligations
Land-Based Gambling
Allowed
- Land-based casino gaming under a GRA casino licence (including hotel casinos)
- Gaming houses and licensed gaming machines/slots
- Horse-racing and fixed-odds sports betting through licensed bookmakers
- Mauritius National Lottery retail sales and limited payout machines
Prohibited
- Operating a casino, gaming house or betting outlet without a GRA licence
- Unlicensed gaming machines or amusement-with-prize machines
- Gambling by minors
Taxation
Casino gaming tax15% of gross takings (hotel casinos: 20% from July 2021)
Gaming machines tax35% of gross takings
Gaming House 'A' games tax30% of gross takings
National Lottery levy47.16% of net proceeds
Responsible Gambling Levy2.5% of gross gambling yield
Regulation data is editorial and for information only — not legal advice.
