A global directory of gaming agencies. Gaming Industry Regulatory Agencies Our global directory of organizations that regulate and license gaming industry operators and vendors includes 683 agencies and commissions in 145 countries.
Statistics Mauritius Statistics Mauritius formerly known as the Central Statistics Office is the national statistical agency of Mauritius. Read more Gambling Regulatory Authority The Gambling Regulatory Authority is a body corporate established in 2007 which now operates under the aegis of the Prime Minister's Office.
The Authority is administered and managed by a Gambling Regulatory Board. The main objects of the Authority are to regulate and control gambling and gaming activities and ensures that gambling is conducted in a fair and transparent manner. The Gambling Regulatory is equally mandated to foster responsible gambling in the Republic of Mauritius.

Gambling Taxes

These regulatory bodies are, namely: the Attorney General’s Office; the Financial Intelligence Unit; the Mauritius Institute of Professional Accountants; the Gambling Regulatory Authority; and the Registrar of Companies. (a) a person licensed, under the Gambling Regulatory Authority Act, to operate a casino, hotel casino, limited payout machine, sweepstake, gaming house, gaming machine, where any of his customers engages in, on any given date, a total cumulative financial transaction equal to or above 20,000 rupees or an equivalent amount in foreign currency.

Gambling regulatory authority mauritius vacancies 2017

The term gambling taxes encompass gaming taxes, betting taxes and betting duties which are imposed under Sections 60 (1) (d) and114 of the Gambling Regulatory Authority (GRA) Act.Some Operators licensed under the Act are subject to gambling tax and responsible gambling levy in respect of some of their activities.

Table below summarises the taxes and duties to which a licensed operator is subject.

Licence type	Tax or duty	Levy
Casino	15% of gross takings in respect of games specified in the First Schedule 35% of gross takings in respect of gaming machines	2% of gross gambling yield
Hotel casino Hotel casino operator	for the period 1 July 2018 to 30 June 2021, 15% of gross takings (amount staked by players less winnings) in respect of hotel casinogames thereafter, 20% of gross takings (amount staked by players less winnings) in respect of hotel casinogames	2% of gross gambling yield
Gaming House 'A'	30% of gross takings in respect of games specified in the First Schedule 35% of gross takings in respect of gaming machines	2% of gross gambling yield
Horse-racing Bookmaker conducting fixed odds betting on local race	10% of gross stakes and Rs 24,000 in respect of each race meeting (operating at race course inside stand) 10% of gross stakes and Rs 16,000 in respect of each race meeting (operating at race course outside stand)	2% of gross gambling yield
Bookmaker conducting fixed odds bet through remote communication	10% of gross stakes and Rs 24,000 per week	2% of gross gambling yield
Totalisator operator – (a) at the race course (b) outside the racecourse (c) operating bets through remote communication	10% of gross stakes	2% of gross gambling yield
Bookmaker conducting fixed odds betting on any other event or contingency other than a local race	10% of gross stakes and Rs 24,000 per week per place of business	2% of gross gambling yield
Operator of Mauritius National Lottery (Lotto)	47.16% of net proceeds from lottery games	No levy applicable
(a) Sweepstake organizer (b) Local pool promoter (c) Agent of a foreign pool promoter (d) Limited payout machine operator (e) Amusement Machine operator	10% of gross Proceeds 12% of gross stakes 12% of gross stakes 10% of gross takings or Rs 500,000 whichever is the higher Rs 5,000	2% of gross gambling yield No Levy applcable

Return submission

Every return and payment should be submitted electronically through the Value Added Network (VAN) provider, Mauritius Network Services.

Penalties and Interest

Section 116 of the GRA Act provides that a penalty of Rs 2,000 per month or part of a month up to a maximum of Rs 20,000 is payable in case a return is not submitted by due date.

Penalty for late payment representing 5% of the amount of tax, duty or levy payable should also be paid whenever a payment is made after its due date.

A penalty of Rs 5,000 per month up to a maximum of Rs 50,000 is payable in case a return is not submitted electronically.

Interest at the rate of 1% of the tax, duty or levy payable is applicable for any payment made after its due date.

Tax on winnings

Under Section 111O of the Income Tax Act, the Mauritius National Lottery Operator, a casino operator, a hotel casino operator or a gaming house operator is required to withhold a tax of 10% on any amount payable to a punter if ever the total amount exceeds Rs 100,000. The tax is remitted on a monthly basis to the Mauritius Revenue Authority.

Statement of winnings

Gambling Regulatory Authority In Mauritius

Casino operator, hotel casino operator, gaming house operator, bookmaker, totalisator, operator of Mauritius National Lottery and an agent of a foreign pool operator are required to submit a statement providing details of winners in respect of whom any payment exceeding Rs 50,000 has been made. The statement should be submitted at the same time a return for gambling tax under Section 115 of the GRA Act is submitted.

Mauritius Gambling Regulatory Authority Act 2007

Revenue Laws and Regulations

Revenue Laws (In alphabetical order)	Regulations
insofar as it relates to advertising structure fee under sections 4 to 12 - Added by [Act No. 37 of 2011]
insofar as it relates to sections 8A, 8B and 8C - Added by [GN No. 176 of 2007]
'Courtesy from Supreme Court'
The Customs Tariff Act (Consolidated Version)
Employment Rights Act 1996 insofar as it relates to the collection and recovery of recycling fee - Added by [Act No. 4 of 2017]
insofar as it relates to Part X - Added by [GN No. 176 of 2007]
Excise Regulations 1994 as at 01.11.2020
insofar as it relates to duty, excise duty and taxes (repealed by Finance Act 2006)
The Freeport Act as at 13.08.20 insofar as it relates to duty, excise duty and taxes - Added by [Act No. 15 of 2006]
(repealed by the Gambling Regulatory Authority Act 2007)
insofar as it relates to duties and taxes - Added by [Act No. 9 of 2007]
insofar as it relates to registration duty payable on goods - Deleted by [Act No. 4 of 2006]
The Horse Racing Board Act 2003
The Human Resource Development Act2003 insofar as it relates to the collection and recovery of levy - Added by [Act No. 4 of 2017]

Gambling Taxes

Gambling Regulatory Authority In Mauritius

Mauritius Gambling Regulatory Authority Act 2007

Revenue Laws (In alphabetical order)

Regulations

Gambling Regulatory Authority Mauritius