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.

The Gambling Regulatory Authority is a statutory body charged by the Gambling Regulatory Authority Act 2007 with the licensing and regulation of gambling in Mauritius. Licences to provide facilities for gambling are issued by the Authority under section 96 of the Act.

Table below summarises the taxes and duties to which a licensed operator is subject.

Licence type Interior Ministry officials say this is part of a wider scheme to break the grip of Chinese gambling machines that have popped up in street corners. The growing gambling problem. The five were allegedly found in possession of 169 gambling machines at Section 58, Nakuru East Sub-county, contrary to the law that banned gambling on December 24, last year. The machines were. The five admitted that they were found in possession of 169 illegal gambling machines worth Sh4,225,000 and 2,300 pieces of 20 coins at Blankets in Section 58 within Nakuru County on December 24, 2019. They admitted before the court that they were operating the gambling machines without a license. The five admitted that they were found in possession of 169 illegal gambling machines worth Sh4,225,000 and 2,300 pieces of Sh20 coins at Blankets in Section 58 within Nakuru County on December 24. Chinese gambling machines in kenya.	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	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 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 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

Return submission

Gambling Regulatory Authority Act amended 26. Human Resource Development Act amended 27. Immigration Act amended 28. Income Tax Act amended 29. Information and Communication Technologies Act amended 30. Insolvency Act amended 31. Insurance Act amended 32. Land (Duties and Taxes) Act amended 33. Limited Liability Partnerships Act amended 34.
The island nation of Mauritius sits in the Indian Ocean about 2,000 km off the southeast coast of Africa. With a land area of about 2,040 square kilometers and a population of 1.3 million, Mauritius does not represent one of the world’s largest online betting bookies markets nor it is the home to lots of international betting sites, but gambling in Mauritius is popular nonetheless.

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.

The Mauritius Ports Authority is inviting applications from suitably qualified candidates for the filling of vacancy in the grade of PROCUREMENT & SUPPLY EXECUTIVE:

SALARY SCALE	:	Rs 42,600 x 1,400 - 55,200 x 2,000 - 57,200 x 2,300 - 64,100 x 3,400 - 74,300 x 4,600 - 83,500
QUALIFICATIONS	:	(i)	A Cambridge Higher School Certificate or passes in at least two subjects obtained on one certificate at the General Certificate of Education ‘Advanced Level’
(ii)	Degree in Procurement and Supply Chain Management or Finance or Accounting or a member of the Chartered Institute of Purchasing and Supply Management or equivalent
EXPERIENCE	:	At least 5 years’ experience in the procurement / inventory field out of which 2 years should be at a Senior position
AGE LIMIT FOR ENTRY	:	Candidates should be 40 years of age or below by the closing date of submission of applications

NOTE:-

Candidates should submit their application on the prescribed MPA application form which may be obtained at the Reception Counter of the MPA, Ground Floor, H. Ramnarain Building, Mer Rouge, Port Louis. The duly filled application forms should be forwarded to the Director General at the above address.

The Notice of Vacancy and the MPA Application Form as well as other details regarding qualifications, duties etc are available on the website of the Mauritius Ports Authority at www.mauport.com

The closing date for the submission of applications in respect of the above mentioned post is Thursday 24 December 2020.

Gambling Authority Mauritius