Gambling Regulatory Authority Mauritius
Gambling Taxes
- Gambling Regulatory Authority Act Mauritius
- Gambling Regulatory Authority Mauritius Vacancy
- Mauritius Gambling Regulatory Authority Act 2007
- Gambling Regulatory Authority Mauritius Vacancies 2017
- Gambling Regulatory Authority Mauritius
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.
Gambling Regulatory Authority Act 2007 (Act No. 9 Of 2007) Horse Racing Board Act 2003. Mauritius Revenue Authority (Amendment) Act 2006 (Act No. Jacpot v Gambling Regulatory Authority 2018 UKPC 16 – Privy Council. The decision of the Privy Council is important as it lays down the principles underpinning applications from Mauritius before this jurisdiction. In particular this decision has a particular focus on applications by way of ‘special leave’. Gambling Regulatory Authority Act amended 23. Immigration Act amended 24. Income Tax Act amended 25. Independent Police Complaints Commission Act amended 26. Information and Communication Technologies Act amended 27. Insolvency Act amended 28. Interpretation and General Clauses Act amended 29. Land (Duties and Taxes) Act amended 30.
JACKPOT LTD v GAMBLING REGULATORY AUTHORITY 2017 SCJ 119 Record No. 113666 THE SUPREME COURT OF MAURITIUS In the matter of: Jackpot Ltd Applicant V Gambling Regulatory Authority Respondent-JUDGMENT This is an application for conditional leave to appeal to the Judicial Committee against a.
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 |
| 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 |
Gambling Regulatory Authority Act Mauritius
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
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.
Gambling Taxes
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 |
| 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 |
Gambling Regulatory Authority Mauritius Vacancy
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.
Mauritius Gambling Regulatory Authority Act 2007
Statement of winnings
Gambling Regulatory Authority Mauritius Vacancies 2017
Gambling Regulatory Authority 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.