Mauritius is an island country in the eastern Africa located in the southwestern part of the Indian Ocean near Madagascar and about 2200 km from the African coast. Nevertheless, it also has a properly regulated gambling sector, especially in the sphere of Mauritius bookmakers and sports betting. In this article, the focus will be made on the gambling legislation in Mauritius, the regulating bodies, as well as the details of bookmakers’ functioning on the island.
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Table of Contents
Summary of Key Events
Mauritius Gambling Law Changes
Mauritius has a long standing history of gambling and has over the years had legislation to govern the industry. Here’s a timeline of key milestones:
Key Dates in Mauritius Gambling Legislation:
- 1968: Mauritius gained independence.
- 1973: It can be noted that the Gambling was permitted when the Gaming Act was passed in the year 1973.
- 2004: Online gambling was legalized through an amendment of the Gaming act.
- 2007: The Gambling Regulatory Authority (GRA) was set up by the Gambling Regulatory Authority Act of 2007.
- 2018: The Parliament approved The Finance (Miscellaneous Provisions) Act removing the ban on local residents’ access to regulated interactive online casino.
The Gambling Regulatory Authority (GRA)
The GRA was launched in order to consolidate all gambling and gaming related activities under one authority with a view to extending the control over the sector. It fulfils the technological, legal and regulatory needs that the Government of Mauritius has to meet in order to align itself with the practices obtaining in the global market concerning gambling.
Roles and Responsibilities:
- Licensing and Monitoring: The GRA regulates and licenses different forms of gambling such as casinos, bookmakers, and online gambling.
- Anti-Money Laundering (AML): The GRA is the Anti Money Laundering and Counter-Terrorist Financing regulator for the gambling industry in relation to compliance with the Anti Money Laundering laws.
- Player Protection: Promotes equity, safe and secure monetary transactions as well as preventing the adverse effects of gambling.
Bookmakers betting licenses and charges
Based on the legislation of Mauritius, there is a possibility to get the license for various types of gambling activities. Here’s a detailed breakdown:
Licenses and Fees:
- Casino: For Games as defined in the First Schedule, fifteen percent of gross takings and for Gaming Machines, thirty-five percent of takings.
- Hotel Casino: From the gross takings until the 30th of June 2021, the commission is 15% and from then on it is 20%.
- Gaming House “A”: Such percentages are 30 % of the gross takings for the specified games and 35 % for the gaming machines.
- Bookmaker for Local Races: of gross stakes per race meeting that shall be so used.
- Online Casinos: This was a one off fee of MUR 375,000 plus a 15% tax on gross gaming revenue as defined by the laws of the country.
- Mauritius National Lottery: 47. 16% of the net income accruing from the sale of the lottery games.
Revenue and Compliance with the Gambling Laws
In order to maintain and promote fairness in the gambling business and to obtain a significant income to the state, the gambling sector in Mauritius is taxed and charged in several ways.
Taxes and Duties:
- Casino: These are 15% of the gross takings, 35% on slot machines, and a 2% gambling yield tax.
- Horse Racing: Fourteen percent of the gross stakes per race meeting as well as two percent gambling yield levy.
- Online Casinos: A 15% gambling tax on the gross gambling yield.
- Mauritius National Lottery: 47. 16% of net proceeds.
Compliance and Penalties:
- Return Submission: Acceptance and payments of all the returns must be through electronic means.
- Penalties: The penalties for the delay range from rs 2,000 to Rs 50,000 per month for every delayed submission.
- Tax on Winnings: The operators are required to deduct 10% tax for all the winnings which are more than Rs 100,000.
Sports Betting of Mauritius Bookmakers
Bookmakers are key players in the sphere of gambling in the territory of Mauritius. The GRA granted its first license for a bookmaker that offers fixed odds betting on football matches outside the country in June 2008.
Types of Bets:
- Fixed Odds Betting: Permitted for local races, other sporting events and other circumstances not mentioning local races.
- Pool Betting: It entail placing a bet on several options and the winnings are divided among the people who made the right choice.
- Sweepstakes and Limited Payout Machines: There are specific licenses for this kind of betting.
Sporting Event Milestones:
- June 2008: GRA granted the first bookmaker license on fixed odds betting on international football games.
- November 2008: Obtained the Mauritius national Lottery license.
- March 2011: The Amusement with Prize (AWP) License introduced in the year 2011 was renamed as Limited Payout Machine in January, 2012.
- September 2011: Okayed the merger of Automatic Systems Ltd with Global Sports Ltd Pools.
- August 2020: Certificated Loterie Vert.
Conclusion
The legal environment of Mauritius is well developed and guarantees the possibility of the normal and fair work of the gambling business for the players and the state. The laws, regulations, and taxes of the industry should be understood by the stakeholders in order to prevent confusion and increase efficiency.
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