Mauritius Budget Abolishes Hotel Casino Licence and Expands Casino Tax Monitoring

Mauritius Abolishes Hotel Casino Licence and Expands Tax Monitoring – Budget Reshapes Gambling Oversight Framework

Key Takeaways

• The 2026/27 budget abolishes the dedicated hotel casino licence category in Mauritius.
• All casino and Gaming House servers must connect to the Mauritius Revenue Authority Central Electronic Monitoring System.
• The digital games regime is extended to limited payout machine operators and will include a statutory definition of digital games.
• Every digital gaming platform must be certified by an accredited independent gaming laboratory before launch.
• New divisions will be created within the Gambling Regulatory Authority to strengthen supervision and administration.

Hotel Casino Licence Category to Be Repealed

Mauritius is removing the hotel casino licence from its gambling framework under the 2026/27 budget. The change is set out in Section 44 of the budget annex, which amends the Gambling Regulatory Authority Act.

The definitions of “hotel casino”, “hotel casino games”, “hotel casino gaming machine” and “hotel casino operator” will be deleted. The provisions governing the licensing and operation of hotel casinos will also be repealed. As a result, hotel casino activities will no longer be authorised under a separate regulatory category.

Under the revised framework, hotel based casino operations will require an ordinary casino licence where permitted. This eliminates a bespoke regime that previously allowed hotels to operate casinos under a dedicated licence.

The budget speech delivered on 19 June by Prime Minister and Finance Minister Navinchandra Ramgoolam did not refer to gambling directly. The substance of the reform is contained in the annex to the budget.

Digital Games Regime Expanded and Defined in Law

Mauritius introduced a digital gaming regime in 2025, allowing both casino operators and Gaming House operators to obtain digital gaming licences. The 2026/27 budget expands this regime rather than replacing it.

Limited payout machine operators will be added as a third eligible category for digital gaming licences. In addition, a statutory definition of “digital games” will be inserted into the Gambling Regulatory Authority Act for the first time. This provides a clearer legal basis for the category.

All digital gaming platforms will be required to undergo certification by an accredited independent gaming laboratory before going live. This introduces a formal compliance step prior to market entry.

For operators and suppliers, this means that platform approval will now involve both licensing and technical certification requirements under the amended framework.

Central Electronic Monitoring System Extended to Casinos

The most significant operational reform concerns fiscal oversight. The budget extends the Mauritius Revenue Authority Central Electronic Monitoring System, known as CEMS, to casinos and Gaming Houses.

Under the annex, the servers and terminals of betting operators must be connected to the Gambling Regulatory Authority server. Separately, the servers of casino and Gaming House licensees must connect directly to the Mauritius Revenue Authority CEMS.

In addition, all betting terminals must be registered with the Director General of the Mauritius Revenue Authority and connected to CEMS. This requirement had already applied to betting terminals and is now being extended to cover casino operations.

The measures bring casino floor activity into the state tax monitoring infrastructure. The extension of CEMS forms part of a broader effort to expand fiscal supervision across the gambling sector.

Institutional Changes Within the Gambling Regulatory Authority

The reform package also introduces structural changes within the Gambling Regulatory Authority. A Responsible Gambling and Communications Division will be created, alongside a Finance and Procurement Division.

Bookmakers will be allowed to operate up to five betting terminals within approved premises, an increase from three. One of these terminals must be reserved exclusively for payouts.

Horse race betting tax will be recalculated on stakes net of winnings paid out, rather than on gross stakes. This changes the tax base for that segment of the market.

These measures follow earlier legislative activity. In April 2026, the National Assembly passed the Anti Money Laundering, Combatting the Financing of Terrorism and Countering Proliferation Financing Miscellaneous Provisions Bill. According to Financial Services Minister Jyoti Jeetun, amendments to the Gambling Regulatory Authority Act, the Income Tax Act and the Mauritius Revenue Authority Act introduced requirements for beneficial ownership disclosure at the licence application stage, cash transaction limits and enhanced fiscal investigation powers with defined safeguards.

Legislative Process and Regulatory Context

The full parliamentary debate on the 2026/27 gambling reforms will begin once the Finance Bill is introduced in the National Assembly. Cabinet confirmed on 3 July 2026 that an economic committee chaired by the prime minister would finalise the legislation, with its first meeting held on 8 July.

In July 2025, when moving a previous major gambling reform, Prime Minister Ramgoolam stated that the government had undertaken to restore public confidence in the Gambling Regulatory Authority, particularly in relation to oversight of the horse racing industry. He said the aim was to ensure the authority operates as a trustworthy regulator of the gaming and betting industry.

Local reports in January 2026 alleged weaknesses in the regulation of the horse racing sector by the newly created Horse Racing Integrity Division, although the regulator disputed those claims.

Once the Finance Bill and the Economic and Financial Measures Miscellaneous Provisions Bill 2026 complete the legislative process, Mauritius will have implemented a broad set of licensing, compliance and tax monitoring reforms affecting casinos, betting operators and digital gaming providers.

Our Assessment

The 2026/27 budget introduces structural changes to the Mauritian gambling framework by abolishing the hotel casino licence, expanding the digital gaming regime and extending mandatory connection to the Central Electronic Monitoring System. Combined with earlier anti money laundering amendments and new internal divisions within the regulator, the measures increase fiscal oversight, formalise technical certification requirements and reshape licensing conditions across land based and digital gambling segments.