Mauritius is dismantling one gambling licence category, broadening another, and pulling casino operations directly into the state’s fiscal surveillance system. The changes sit inside the 2026/27 budget, presented by Prime Minister and Finance Minister Navinchandra Ramgoolam on 19 June, which repeals the dedicated hotel casino licensing regime and requires every casino and Gaming House server to connect to the Mauritius Revenue Authority’s Central Electronic Monitoring System (CEMS). It is arguably the deepest structural rework of the island’s gambling framework since the Gambling Regulatory Authority Act was consolidated in 2007.
What the Reforms Mean for Operators and the Treasury
The detail matters more than the headline here, because the budget speech itself made no mention of gambling at all. The substance is buried in Section 44 of the budget annex, which carries more than two dozen amendments to the Gambling Regulatory Authority Act. Read together, they redraw who can operate, how they connect to the tax authority, and how betting revenue is taxed.
- Hotel casino licences are gone. The bespoke regime that let a hotel run a casino under its own licence category is being repealed outright.
- Hotel-based casinos will need an ordinary casino licence where the revised framework permits it.
- Digital gaming widens: limited payout machine operators join casino and gaming house operators as an eligible category, and a statutory definition of “digital games” enters the Act for the first time.
- Direct fiscal monitoring: casino and Gaming House servers must connect to the MRA’s CEMS, extending real-time oversight from betting shops onto the casino floor.
- Bookmakers may run up to five betting terminals per approved premises, up from three, with one reserved for payouts.
The commercial read is straightforward. Fewer licence types, tighter tax visibility, higher compliance cost. And for hotel groups that built casino operations around a purpose-made licence, a live question about how they migrate into the ordinary regime.
A Licence Category Deleted, Not Reformed
The annex is blunt about intent. It directs that the definitions of “hotel casino”, “hotel casino games”, “hotel casino gaming machine” and “hotel casino operator” be deleted “as these will no longer be authorised activities”, with the licensing and operating provisions repealed alongside them.
That is not a tweak. It removes an entire commercial pathway.
What remains less clear is how existing hotel casino holders transition, and on what timeline, once the ordinary casino framework absorbs them. Any operator running under the old category now faces a relicensing question that the annex sets in motion but does not fully answer. In practice, the shift concentrates casino activity under a single, more heavily monitored licence type rather than several parallel ones.
Digital Games Get a Legal Definition and a Lab Test
Mauritius already licenses digital gaming. Casino and gaming house operators became eligible to hold digital gaming licences under 2025 amendments to the Act. The 2026/27 annex extends that regime rather than rebuilding it, adding limited payout machine operators as a third eligible category.
Two changes give the regime firmer edges. A statutory definition of “digital games” enters the law for the first time, and every platform must be certified by an accredited independent gaming laboratory before going live. Certification before launch is a familiar control in mature markets: it shifts the burden of proof onto the operator to demonstrate integrity up front, rather than letting regulators chase problems after the fact.
CEMS Moves From Betting Shops to the Casino Floor
The operational centre of gravity is the Central Electronic Monitoring System. When he moved the previous Finance Bill, Ramgoolam told the chamber that all betting terminals would have to be registered with the Director General of the MRA and connected to CEMS. The 2026/27 measures push that requirement further: betting operators connect their servers and terminals to the GRA’s server, while casino and Gaming House licensees connect directly to the MRA’s CEMS.
Two new internal bodies accompany the change. A Responsible Gambling and Communications Division and a Finance and Procurement Division are being created inside the GRA. On the tax side, horse race betting tax will be calculated on stakes net of winnings paid out rather than on gross stakes, a recalculation that changes the effective burden bookmakers carry.
| Measure | Current position | Under 2026/27 budget |
|---|---|---|
| Hotel casino licence | Bespoke category available | Repealed; ordinary casino licence required |
| Digital games eligibility | Casino and gaming house operators | Adds limited payout machine operators, plus a first statutory definition and mandatory lab certification before launch |
| CEMS connection | Betting terminals | Extended to casino and Gaming House servers |
| Bookmaker terminals | Three per premises | Five, one reserved for payouts |
| Horse race betting tax | Gross stakes | Stakes net of winnings paid out |
Why the Timing Follows an AML Push
The reforms do not arrive in isolation. They build on the Anti-Money Laundering, Combatting the Financing of Terrorism and Countering Proliferation Financing (Miscellaneous Provisions) Bill, passed by the Assembly in April 2026. Moving that bill on 31 March, Financial Services Minister Jyoti Jeetun said the Gambling Regulatory Authority Act, the Income Tax Act and the Mauritius Revenue Authority Act were being amended to require beneficial ownership details at the licence application stage, introduce cash transaction limits, and enhance fiscal investigation powers “with carefully circumscribed search and seizure provisions and appropriate safeguards”.
There is a political backdrop too. When he moved the last major gambling reform on 4 July 2025, Ramgoolam said the government had “undertaken to restore public confidence in the Gambling Regulatory Authority (GRA), particularly in regard to its oversight of the horse racing industry”. In January, local reports alleged the horse racing sector was being poorly regulated by the newly created Horse Racing Integrity Division (an anonymous claim the regulator disputed).
What Happens Next
The full parliamentary debate begins once the Finance Bill reaches the National Assembly. Cabinet confirmed on 3 July 2026 that an economic committee chaired by the prime minister would finalise the legislation, with a first meeting on 8 July. Once the Finance Bill and the Economic and Financial Measures (Miscellaneous Provisions) Bill 2026 clear the legislative process, the state will hold considerably tighter fiscal and supervisory reach over the sector than it does today.
For operators, the calculus is already shifting. A licence type is disappearing, the tax authority is moving onto the gaming floor in real time, and beneficial ownership must now be disclosed before a licence is granted rather than after questions are raised.
Frequently Asked Questions
Are hotel casinos being banned in Mauritius?
No. The dedicated hotel casino licence category is being repealed, but hotel-based casino operations can continue under an ordinary casino licence where the revised framework permits it.
What is CEMS and who runs it?
The Central Electronic Monitoring System is operated by the Mauritius Revenue Authority. Under the 2026/27 budget, casino and Gaming House servers must connect directly to it, extending fiscal monitoring that previously applied to betting terminals.
Who can hold a digital gaming licence now?
Casino operators, gaming house operators, and, under the new measures, limited payout machine operators. Every platform must pass certification by an accredited independent gaming laboratory before launch.
When do the changes take effect?
They take effect once the Finance Bill and the Economic and Financial Measures (Miscellaneous Provisions) Bill 2026 complete the legislative process. An economic committee chaired by the prime minister is finalising the legislation.
How does the horse race betting tax change?
It will be calculated on stakes net of winnings paid out rather than on gross stakes, altering the effective tax burden for bookmakers.
