Gambling Taxes
- Gambling Legislation and Regulation in Mauritius The Gambling Regulatory Authority Act, was enacted in 2007, as a way to establish a proper regulatory framework for the gaming and betting industry in Mauritius. The Gambling Act also focuses on responsible gambling and preventing under age gambling.
- Statistics Mauritius Statistics Mauritius formerly known as the Central Statistics Office is the national statistical agency of Mauritius. Read more Gambling Regulatory Authority The Gambling Regulatory Authority is a body corporate established in 2007 which now operates under the aegis of the Prime Minister's Office.
This appeal, which is brought by leave of the Supreme Court of Mauritius, arises out of judicial review proceedings taken by Peerless Ltd, a Mauritius bookmaker ('the appellant'), against the respondent, the Gambling Regulatory Authority ('the GRA'), which is charged with the regulation and control of gambling activities in Mauritius. Gambling in general is a popular 'sport' in Port Louis. Besides at the racecourse, within Port Louis gambling can be done in four casinos which offer table games plus gaming, slot, and video poker machines. Port Louis includes the largest casino in the entire country of Mauritius, the Caudan Waterfront Casino at Labourdonnais Waterfront Hotel. Gambling Regulatory Authority The objective of setting up the Gambling Regulatory Authority by the Government is to bring under the control of one Authority all gambling and gaming activities with a view to better control and enhance monitoring over the gambling sector.
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.
Table below summarises the taxes and duties to which a licensed operator is subject.
Licence type | 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 Eldorado casino in reno nv. | 2% of gross gambling yield |
Hotel casino Hotel casino operator |
| 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 Telefono del casino rio allende. | 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
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.
Gambling Authority Mauritius
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.
- Candidates should attach documentary evidence of work experience claimed failing which consideration would not be given to the application.
- The onus for the submission of equivalence of qualifications from relevant authorities rests on the candidates.
- Only the best qualified candidates will be convened for interview. Late applications will not be considered.
Gambling Regulatory Authority Mauritius Vacancies 2017
- The Mauritius Ports Authority reserves the right not to fill the vacancy following this advertisement.