Mauritius Budget 2026/27 Abolishes Hotel Casino Licences, Extends Tax Net Over Gambling Sector

The government of Mauritius has introduced sweeping changes to its gambling regulatory framework as part of the 2026/27 budget, eliminating the dedicated hotel casino licence category while expanding tax monitoring to cover all casino and gaming house operations.

Prime Minister and Finance Minister Navinchandra Ramgoolam presented the budget on 19 June, though gambling-specific measures were detailed in Section 44 of the budget annex, which amends the Gambling Regulatory Authority Act in over two dozen places. The annex directs the deletion of all definitions and provisions related to "hotel casino" licensing, effectively retiring that licence type. Hotel-based casinos that wish to continue operating must now apply for a standard casino licence under the revised rules.

Digital Games Regime Widened

Mauritius first introduced a digital games licensing framework in 2025, covering casino and gaming house operators. The 2026/27 budget expands that regime by adding limited payout machine operators as a third eligible category. A statutory definition of "digital games" will be inserted into the Act for the first time. Additionally, all digital gaming platforms must be certified by an accredited independent testing laboratory before going live.

Casinos Linked to Revenue Authority Monitoring

The most operationally significant change requires all casino and Gaming House servers to connect directly to the Central Electronic Monitoring System (CEMS) operated by the Mauritius Revenue Authority. This extends a requirement already placed on betting operators, whose terminals and servers must connect to the GRA's own server. The move follows the Anti-Money Laundering and Countering Financing of Terrorism bill passed in April 2026, which introduced beneficial ownership disclosures for gambling licence applicants, cash transaction limits, and enhanced search and seizure powers for fiscal investigators.

Other Regulatory Adjustments

The budget annex also creates two new divisions within the Gambling Regulatory Authority: a Responsible Gambling and Communications Division and a Finance and Procurement Division. Bookmakers will now be permitted up to five betting terminals at approved premises, an increase from three, with one terminal reserved exclusively for payouts. Horse racing betting tax will be calculated on stakes net of winnings paid out, rather than on gross stakes.

These reforms build on earlier government efforts to restore confidence in the Gambling Regulatory Authority, particularly regarding its oversight of the horse racing industry. In July 2025, Ramgoolam told parliament the government had undertaken to ensure the GRA operates as a trustworthy regulator. The full parliamentary debate on the 2026/27 gambling reforms will begin once the Finance Bill is introduced in the National Assembly, with an economic committee chaired by the prime minister expected to finalise the legislation.

The package represents one of the most substantial overhauls of Mauritius' gambling legislation since the Gambling Regulatory Authority Act was consolidated in 2007, significantly expanding both fiscal oversight and regulatory supervision of the sector.