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Mauritius

Gambling laws in Mauritius

Table of contents
  1.  Is there a Gambling Act (or equivalent) in place?
  2. Is online gambling a regulated activity?
  3. Who are the regulators?
  4. Do laws set out a clear licensing framework for gambling (including licensing process, criteria, submission requirements, licensing conditions and ongoing compliance requirements)
  5. Is gambling regulation specific to:
    1. Betting?
    2. Sports?
    3. Skill games?
    4. Card games?
    5. Casinos?
    6. Lotteries?
    7. Arcades?
  6. Are there Data Protection laws in place?
    1. If yes, do they apply extra territorially?
  7. Is there a Data Protection Regulator?
  8. Are there any exchange controls restricting the transfer of cash out of and into the country?
  9. Are there any tax implications of transferring cash in/out of the country?
  10. Are there any tax implications of offering trading activities remotely into the country?
Mauritius
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This chapter was kindly submitted by Prism Chambers.  

1. Is there a Gambling Act (or equivalent) in place?

Yes. The Gambling Regulatory Authority Act No.9 of 2007 (“Act”).

2. Is online gambling a regulated activity?

Yes.

3. Who are the regulators?

The Gambling Regulatory Authority as administered and managed by the Gambling Regulatory Board (“Board”).

4. Do laws set out a clear licensing framework for gambling (including licensing process, criteria, submission requirements, licensing conditions and ongoing compliance requirements)

The Board has the authority to issue, renew, suspend or revoke licences under the Act. A fee as may be applicable must be paid to the Gambling Regulatory Authority.

The Act sets out the licencing conditions, any restrictions and rules which the licensees must abide by.

The Board is empowered under the Act, amongst others to (i) issue directives to licensees and impose terms and conditions on licences, (ii) issue guidelines to licensees, including guidelines pertaining to measures to be implemented to prevent the laundering of money and the financing of terrorism, and (iii) issue  warnings to, or impose a financial penalty on, a licensee for non-compliance with any provision  under  the  Act, or any condition of a licence, rules, directions or guidelines.

Regulations have also been issued under the Act in relation to certain licences.

5. Is gambling regulation specific to:

5.1 Betting?

Yes.

5.2 Sports?

No.

5.3 Skill games?

No.

5.4 Card games?

No.

5.5 Casinos?

Yes.

5.6 Lotteries?

Yes.

5.7 Arcades?

Yes.

6. Are there Data Protection laws in place?

Yes. The Data Protection Act 2017 (“DPA”).

6.1 If yes, do they apply extra territorially?

If data is being transferred from Mauritius to another country, a controller is responsible for protecting the individual’s rights and the consent of the Data Protection Office is required save for certain specific instances set out in the DPA.

7. Is there a Data Protection Regulator?

Yes. The Data Protection Office (Mauritius).

8. Are there any exchange controls restricting the transfer of cash out of and into the country?

No. The Exchange Control Act 1951 has been suspended since 1994.

9. Are there any tax implications of transferring cash in/out of the country?

No.

10. Are there any tax implications of offering trading activities remotely into the country?

Depending on the trading activities, licensing may be triggered in Mauritius, in turn resulting in tax implications.

Authors

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Portrait of
Ashwin Mudhoo
Managing Associate | Head – Transactions
Portrait of
Manesha Motee
Associate | Barrister-at-Law
Portrait of
Yushrah Bayjou
Associate | Barrister-at-Law