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

  1. 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
  2. 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 24,000 rupees in respect of each race meeting (operating at race course inside stand)

10% of gross stakes and 16,000 rupees in respect of each race meeting (operating at race course outside stand)

10% of gross stakes and 30,000 rupees in respect of each race meeting (operating outside race course)

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 24,000 rupees per week per place of business

 

2% of gross gambling yield

Operator of Mauritius National Lottery (Lotto)

46.16% 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

10% of gross Proceeds

12% of gross stakes

12% of gross stakes

10% of gross takings per machine or 5,000 rupees per machine whichever is the higher

2% of gross gambling yield

 

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.