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Mauritius Tightens Casino Taxes, Ends Hotel Licences

Casino

Highlights 

  • Mauritius is ending one gambling licence category, expanding another, and increasing fiscal oversight of casino activities.

  • Beyond expanding the CEMS, the annex sets up a Responsible Gambling and Communications Division and a Finance and Procurement Division within the GRA.

Mauritius is scrapping an entire gambling licence category, broadening another, and extending government fiscal oversight to casino floors.

The 2026/27 budget removes hotel casino licences, allows limited payout machine operators to operate under the digital games framework introduced in 2025, and requires all casino and Gaming House servers to connect to the Mauritius Revenue Authority’s Central Electronic Monitoring System (CEMS).

It denotes a major structural change post the Gambling Regulatory Authority Act that was consolidated in 2007 and became a part of the island’s gambling frameworks.

The Prime Minister has issued a directive that all betting terminals be registered with the Director General of the Mauritius Revenue Authority, by postponing the Finance Bill by 3 weeks. The measures in 2026/27 extended it to both casinos and gaming houses.

These initiatives succeed the previous government effort to boost confidence in the Gambling Regulatory Authority. 

Ramgoolam did not mention gambling when presenting the budget on 19 June. However, Section 44 of the budget annex includes more than two dozen proposed changes to the Gambling Regulatory Authority Act.

The annex provides for the deletion of the definitions of “hotel casino,” “hotel casino games,” “hotel casino gaming machine,” and “hotel casino operator,” because these activities will no longer be authorised. It further repeals the legislative provisions governing their licensing and operation.

The Mauritius Gambling Regulatory Authority Act 2025 states that both casino operators and gaming house operators are eligible to hold digital gaming licences.

The 2026/27 Budget Annex builds on the existing regime instead of replacing it, adding limited payout machine operators as a third eligible category and, for the first time, incorporating a legal definition of “digital games” into the Act.

The major operational change is the extension of the Central Electronic Monitoring System, operated by the Mauritius Revenue Authority, to the casino floor. 

In addition to extending the CEMS, the annex establishes a Responsible Gambling and Communications Division and a Finance and Procurement Division within the GRA.

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