Asia-Pacific
Philippines
Philippine Amusement and Gaming Corporation (PAGCOR)
Regulations & Licensing
Casino
RegulatedOnline Casino
RegulatedBetting
RegulatedOnline Betting
RegulatedLottery
RegulatedBingo
RegulatedKey Legislation
- Presidential Decree No. 1869 (PAGCOR Charter, as amended)
- Republic Act No. 9487 (PAGCOR Charter Extension)
- Republic Act No. 12312 (Anti-POGO Act of 2025)
- Republic Act No. 1169, as amended (PCSO Charter)
- PAGCOR Rules and Regulations for Philippine Inland/Interactive Gaming Operators (PIGO)
Online Gambling
Allowed
- Online casino games (e-casino, slots, live dealer) via PAGCOR-licensed PIGO operators for Filipino residents
- Online sports betting and virtual sports
- Online poker and numeric games
- Electronic bingo (eBingo)
Prohibited
- Offshore gaming operations (POGOs) targeting customers outside the Philippines - fully banned
- Unlicensed offshore or foreign online casino sites accepting Filipino players
- Online gambling operated without a PAGCOR/PIGO license
Taxation
License/regulatory fee (e-casino GGR)~30%
Franchise tax on GGR5%
Audit fee on PAGCOR share~3% (10% of PAGCOR share)
Live sports betting GGR tax15%
Virtual sports GGR tax30%
Monthly Minimum Guaranteed Fee (e-casino)PHP 9 million
License validity: Typically renewable annually/periodically under PAGCOR PIGO licensing terms
Land-Based Gambling
Allowed
- Land-based casinos operated or licensed by PAGCOR (including integrated resorts)
- Land-based sports betting outlets
- Traditional bingo halls
- National and local lottery draws (PCSO)
- Licensed gaming cafes and electronic gaming machines
Prohibited
- Unlicensed casinos and gambling dens
- Illegal numbers games (e.g., unauthorized jueteng)
Taxation
Franchise tax on GGR (PAGCOR-operated/licensed casinos)5%
License fees on GGR (varies by license type)up to ~30%
License validity: Casino licenses generally granted for multi-year terms, renewable subject to PAGCOR review
Regulation data is editorial and for information only — not legal advice.
