Bahamas: gambling regulation and licensing

The Bahamas regulates gambling under the Gaming Act 2014 (Chapter 388), in force since 24 November 2014, with the Gaming Regulations 2014, the Gaming House Operator Regulations 2014 and the Gaming Rules 2015. The Gaming Board for The Bahamas, first established in 1969, licenses and supervises the sector, and the Minister responsible for gaming grants operator licences on the Board's recommendation. The law runs two separate markets. Residents, defined as domestic players, may gamble only with licensed gaming house operators, which offer online games, sports betting and the numbers game through accounts opened in person, as well as cash numbers betting in licensed shops. The Board lists seven such operators, each of which must be wholly owned by Bahamian citizens ordinarily resident in The Bahamas. The three resort casinos, Atlantis, Baha Mar and Resorts World Bimini, serve visitors only, because domestic players may not gamble in them. A casino licensee may add mobile gaming inside the resort, proxy gaming and a restricted interactive gaming licence for players in permitted foreign jurisdictions. Gaming house operators pay 15% of taxable revenue (bets less winnings) up to $24 million a calendar year and 17.5% above that, plus a $250,000 annual licence and monitoring fee. Casinos pay a basic tax of $50,000 to $200,000 by floor size, a banded gaming tax, and 5% of adjusted gross revenue on proxy, mobile and interactive play. The statutory basis of the winnings tax on numbers players was revoked in 2022. The minimum age is 18. Since 2019 the Board can ask a judge to order internet service providers to suspend services to unlicensed operators. Provisional gaming tax receipts were $47.2 million in FY2024/25. The Board has tendered for a central monitoring system, and the country faces its CFATF mutual evaluation in 2026.

Regulator

Gaming Board for The Bahamas (GBB)

Regulator type

Gaming board

Headline tax

15% GGR

Licence required

Yes

Minimum age

18+

Tax base

Gaming house operators: taxable revenue, meaning adjusted gross revenue, the total of all bets accepted less winnings paid out (GHO Regulations reg. 56). Tax is 15% of taxable revenue up to $24 million in the calendar-year tax period and 17.5% on revenue above $24 million (reg. 57(1), substituted by S.I. 63/2019). Casino licensees pay a banded gaming tax on taxable revenue (Gaming Regulations reg. 188) and a flat 5% of adjusted gross revenue on proxy, mobile and restricted interactive gaming, accounted for separately (reg. 189).

Built from the record on this page, last verified 23 Sept 2026. The Licensing and Taxation sections carry the full detail and sources.

Licence required

Yes

Application window

Not yet verified

Local establishment required

Yes

Local server required

Not yet verified

Active licences

7 (as of 31 Aug 2026)

Bank guarantee or bond

A gaming house operator must keep a reserve equal to all registered patrons' funds, in cash, cash equivalents, an irrevocable letter of credit, a bond or a mix, held in trust and not released without Board instruction (GHO Regulations reg. 42). Patron funds must be kept separate from the operator's own funds (reg. 20(5)).

Testing labs accepted

BMM Test Labs, Gaming Laboratories International (GLI), eCOGRA

Notable licensees

Island Luck, Paradise Games, A Sure Win, Ultra Games, Chances Games, Everybody Wins Live Company Limited, Percy's at the Island Game, Atlantis Paradise Island Resort and Casino, Baha Mar Casino, Resorts World Bimini Casino

Certification requirements

No gaming device may be used on licensed premises until an independent testing laboratory certifies it against the prescribed standards (Gaming Act s.67(2)). The prescribed standards are Gaming Laboratories International standards, including GLI-11 (gaming devices), GLI-19 (interactive gaming systems) and GLI-33 (event wagering systems) (S.I. 62/2019).

Barriers to entry

The resident online market is closed to foreign operators: a gaming house operator licence goes only to a company incorporated in The Bahamas and wholly owned by Bahamian citizens ordinarily resident there (Gaming Act s.44(1)(b)), and may be applied for only in response to a Board invitation and Request for Proposal advertised in the Gazette (s.44(1)(c); GHO Regulations regs. 3 and 4), which may cap the number of licences. The restricted interactive gaming licence is available only to the holder of a casino gaming licence (s.42(1)). Every applicant must be fit and proper and, for an operator licence other than a junket licence, a company incorporated in The Bahamas (s.24). A member of the Cabinet or of the Board may not hold an operator licence or a financial interest of 5% or more in an operator licence holder (ss.25(1)(c) and 26(2)); the Board restated this in May 2026 after questions about new Cabinet appointments. The Board lists seven gaming house operators and three casinos (figures current as of August 2026).

Headline GGR tax

15% GGR

Effective date

Not yet verified

Player winnings tax

None in force. The Gaming (Amendment) Act 2019 imposed a winnings tax on domestic players of the numbers game (s.64A), set at 5% of winnings under $1,000 and 7.5% of winnings of $1,000 or more by S.I. 63/2019, but the Gaming (Amendment) Act 2022 (assent 30 June 2022) revoked s.64A.

Tax base

Gaming house operators: taxable revenue, meaning adjusted gross revenue, the total of all bets accepted less winnings paid out (GHO Regulations reg. 56). Tax is 15% of taxable revenue up to $24 million in the calendar-year tax period and 17.5% on revenue above $24 million (reg. 57(1), substituted by S.I. 63/2019). Casino licensees pay a banded gaming tax on taxable revenue (Gaming Regulations reg. 188) and a flat 5% of adjusted gross revenue on proxy, mobile and restricted interactive gaming, accounted for separately (reg. 189).

Minimum age

18+

National self-exclusion

Register of excluded persons kept by the Board (Gaming Act s.74): exclusion for one year, five years or life, irrevocable for the period chosen; every operator licensee must refuse wagers from excluded persons and keep promotional material from them (mandatory)

KYC timing

Before registration, face to face at licensed premises

AML regime

Financial Transactions Reporting (Gaming) Regulations 2014 and the gaming AML provisions: gaming house operators must run procedures to detect and prevent money laundering, may not exchange cash for cash except for gaming, must aggregate cash transactions, and must report suspicious transactions to the Financial Intelligence Unit and the Board within seven calendar days of detection, or fourteen where no suspect has yet been identified (GHO Regulations regs. 43 and 44, as amended by S.I. 68/2017). The Board warned in July 2026 that gaming accounts may be used only for gaming, not to hold funds for other services.

AML supervisor

Gaming Board for The Bahamas, with the Financial Intelligence Unit

Deposit limits

A registered patron may set by written notice a limit on deposits over a period, on losses, or on wagers, including a zero limit. The operator may not exceed it or encourage the patron to raise it, and an increase or removal takes effect only after 24 hours (GHO Regulations reg. 27).

Loss limits

Patron-set loss limits by number of transactions or period (GHO Regulations reg. 27(2)(b)).

Central monitoring system

None confirmed in operation. The Board issued a Request for Proposal in 2024 for a central monitoring system to collect data on all games and wagers, starting with system-to-system links to the gaming house operators, with the primary system hosted in The Bahamas.

Data localisation

Gaming house operators must run interactive gaming from a primary, and where necessary secondary backup, server at a data centre approved by the Board; an operator with a data centre registration from Nevada, Pennsylvania or another recognised regulator for the same location need not undergo a further investigation (Gaming Act s.44(2)(a) and (5), as amended in 2019). A restricted interactive gaming website must be located, operated, managed and maintained in The Bahamas (s.42(4)).

KYC requirements

A gaming house operator may register a patron only after the patron attends licensed gaming house premises in person and the operator verifies identity, place of residence, age and domestic player status from documentary proof, and checks the patron is not an excluded person (Gaming Act s.44(2)(a); GHO Regulations reg. 19). The operator must risk-assess each patron, including for politically exposed persons (reg. 19(2)). No anonymous or fictitious accounts, one account per patron and no transfers between patrons (reg. 20).

Stake limits

Patron-set wager limits per transaction or over a period, or at zero, in which case the operator may not market to that patron (GHO Regulations reg. 27(3) and (5)).

Mandatory player messaging

Before a session, the operator's website must show its name and address, that it is licensed by the Board, its licence number, that only persons aged 18 or over and only domestic players may play, and links to dispute resolution, responsible gambling information, the Board's website, self-exclusion and the gaming legislation (GHO Regulations reg. 46). Operators must display problem gaming notices at the entrance to gaming areas and make the exclusion form available (Gaming Act ss.73 and 74(12)).

Reporting obligations

Gaming house operators file a monthly tax return with the Board by the 30th of the following month, paying the tax on the same date (GHO Regulations reg. 60, as amended by S.I. 63/2019); late tax attracts a penalty of 10% of the tax for each month or part of a month, capped at twice the tax (reg. 61, as amended by S.I. 63/2019). Casino licensees file monthly returns and pay within thirty days after each monthly tax period (Gaming Regulations regs. 190 and 192).

Game content restrictions

Gaming house operator games must have a theoretical return to player of at least 75%, or at least 50% for event betting, the numbers game and interactive games that imitate a lottery draw, unless the Board waives it (GHO Regulations reg. 14, as amended by S.I. 63/2019).

Advertising permitted

Yes

Affiliate rules

For proxy and restricted interactive gaming, an operator may contract marketing providers to supply players located outside The Bahamas, and the marketing provider needs no Bahamian licence because of that agreement (Gaming Rules rule 206).

Bonus advertising rules

An operator running a promotion for proxy or restricted interactive gaming must explain its terms clearly and concisely and adhere to them (Gaming Rules rule 207(2)).

Mandatory warnings

Notices about compulsive or problem gaming at every entrance to gaming areas (Gaming Act s.73(1)(b)); on gaming house operator websites, a statement that only persons aged 18 or over and only domestic players may play (GHO Regulations reg. 46(d)).

Penalties for breach

Advertising or promoting unlicensed gaming carries a fine of up to $10,000 or up to five years' imprisonment, doubled fine on a repeat conviction (Gaming Act s.66(9)). The Board may impose a penalty of up to $20,000 on a licence holder for a contravention of the Act (s.76(2)) and up to $10,000 for breach of the Rules (rule 210).

Credit card ban

Not yet verified

Crypto stance

Not yet verified

Permitted methods

Deposits from an account in the patron's own name at a financial institution licensed in The Bahamas, verified by the operator (GHO Regulations reg. 22(2)), Withdrawals to the nominated bank account or by a non-negotiable instrument marked "Account Payee" in the patron's name (reg. 23(2)), Cash over the counter for the numbers game at licensed gaming house and agent premises (Gaming Act s.44(2)(c) and (d))

Withdrawal timeframe rules

No statutory payout deadline. Winnings not claimed within the operator's stated time, or three months where none is set, and the balance of an account with no patron activity for twelve months are forfeited and passed to the Board (GHO Regulations reg. 24A, inserted by S.I. 33/2018).

Currency restrictions

All gaming and betting transactions by gaming house operators, and on gaming house premises and agent premises, must comply with the Exchange Control Regulations (Gaming Act ss.44(3), 45(3) and 46(3)). Betting accounts may not go below zero (s.44(2)(a)(iii)).

ISP blocking

Not yet verified

DNS blocking

Not yet verified

Payment blocking

Not yet verified

App store takedowns

Not yet verified

Administrative penalties

Board penalty of up to $20,000 per contravention, or the prescribed maximum, after a hearing, with appeal to the Minister within thirty days (Gaming Act s.76); suspension or revocation of licences (s.37); up to $10,000 for breach of the Gaming Rules (rule 210).

Criminal penalties

Conducting, advertising or taking part in unlicensed gaming: fine up to $10,000 or up to five years' imprisonment, or both, with a doubled fine on a repeat conviction (s.66(9)). Other offences under the Act: fine up to $20,000, doubled on a repeat conviction (s.75). A convicted unlicensed operator must also pay the tax a licensee would have paid (s.65).

Operator liability

Where the Board suspects unlicensed gaming it may apply ex parte to a judge for an order directing the person's internet service provider to suspend all services for up to ninety days, extendable while criminal proceedings are contemplated or ongoing, and directing the Special Investigation Unit and the police to investigate and report within sixty days (s.63A, inserted 2019). Investigation officers may search, seize and arrest under a Supreme Court warrant (ss.10B and 10C). Directors and managers of an offending company are liable with it (s.75(4)).

Player liability

A domestic player may not gamble in a casino (s.69(4)) or take part in gaming not authorised by a licence (s.69(7)). Playing or betting on unlicensed premises is an offence carrying a fine of up to $10,000 or up to five years' imprisonment (s.66(4) and (9)).

Figures on this record are drawn from official regulator data.

Online GGR

Not yet verified

Reporting year

2026

Licensed operators

7

1. Aug 1969

   Gaming Board for The Bahamas established under the Lotteries and Gaming Act 1969

2. 1 Oct 2014

   Gaming Act 2014 assented

3. 24 Nov 2014

   Gaming Act 2014, Gaming Regulations and Gaming House Operator Regulations come into force, bringing domestic web shops under licence

4. 1 Jul 2018

   Banded gaming house operator tax of 20% to 50% takes effect

5. 2 Aug 2019

   Gaming (Amendment) Act 2019 adds the Special Investigation Unit, internet service suspension orders and a winnings tax

6. 1 Oct 2019

   S.I. 63/2019 made, resetting the gaming house operator tax to 15% and 17.5%

7. 30 Jun 2022

   Gaming (Amendment) Act 2022 revokes the winnings tax provision

8. 3 Oct 2024

   Planned issue date of the Board's Request for Proposal for a central monitoring system

9. 3 Nov 2025

   Central Bank reports provisional FY2024/25 gaming tax receipts of $47.2 million, up 3.9%

10. May 2026

    The Hon. Glenys Hanna Martin becomes Minister responsible for gaming

11. 29 May 2026

    Board press statement: Cabinet members may not hold a financial interest of 5% or more in a licence

12. Jul 2026

    Philip McKenzie becomes Chairman of the Gaming Board

13. 14 Jul 2026

    Board Public Notice No. 1 of 2026 on non-gaming use of patron accounts

The Bahamas undergoes its CFATF fifth round mutual evaluation in 2026, and the Board and the Financial Intelligence Unit have been preparing the gaming sector for it; the July 2026 notice on misuse of gaming accounts fits that focus. The Board tendered in 2024 for a central monitoring system that would start with the gaming house operators; no published source yet confirms it is live. The gaming house operator tax remains subject to review at the Minister's direction (GHO Regulations reg. 57(2)).

Can residents of The Bahamas gamble online legally?

Yes, but only with a licensed gaming house operator, through an account opened in person after the operator verifies identity, age, residence and domestic player status. Domestic players may not gamble in the resort casinos or take part in gaming not authorised by a licence.

Can a foreign operator get a licence to serve Bahamian players?

No. A gaming house operator licence goes only to a Bahamian company wholly owned by Bahamian citizens ordinarily resident in The Bahamas, and may be applied for only when the Board issues an invitation and Request for Proposal. The Board lists seven such operators.

How are gaming house operators taxed?

15% of taxable revenue (bets less winnings) up to $24 million in a calendar year and 17.5% above that, filed and paid monthly by the 30th of the following month, plus an annual licence and monitoring fee of $250,000.

Can Bahamian casinos offer online gaming?

A casino licensee may hold a restricted interactive gaming licence to serve citizens of permitted foreign jurisdictions and persons on its premises from a website operated in The Bahamas, plus mobile gaming within the resort and proxy gaming. That revenue is taxed at 5% of adjusted gross revenue.

Is there a winnings tax on players?

Not currently. A winnings tax on numbers game players was introduced in 2019, but the Gaming (Amendment) Act 2022 revoked the provision that imposed it.

What is the minimum age and how does self-exclusion work?

The minimum age is 18. Players can register on the Board's list of excluded persons for one year, five years or life, and operators must refuse their wagers and keep promotional material from them.

How much does a gambling licence cost in the Bahamas?

For the Gaming house operator licence, the application fee is BSD 5,000 and the annual fee is BSD 250,000. For the Gaming house premises licence, the application fee is BSD 2,000 and the annual fee is BSD 2,000. For the Gaming house agent licence, the application fee is BSD 1,000 and the annual fee is BSD 1,000. The Licensing section lists all 9 licence types recorded for the Bahamas. Last verified 23 Sept 2026.

Who regulates gambling in the Bahamas?

The Gaming Board for The Bahamas (GBB) regulates gambling in the Bahamas. Other authorities with a role include Financial Intelligence Unit and Royal Bahamas Police Force.

Is online gambling legal in the Bahamas?

Online casino and online sports betting are both legal for licensed operators in the Bahamas. The status of every vertical is at the top of this page. Last verified 23 Sept 2026.

• Jamaica
• Puerto Rico
• Dominican Republic

Source tiers. Tier 1: the law, official gazette, licence register or regulator itself. Tier 2: other official sources such as ministries, parliaments, courts and statistics agencies. Only tier 1 and tier 2 sources can support a fact on their own.

1. Gaming Act, Chapter 388 (No. 40 of 2014), revised edition LRO 1/2017

   Government of The Bahamas, Bahamas Laws Online (Office of the Attorney General)

   Tier 1Accessed 23 Sept 2026Published 1 Oct 2014
2. Gaming (Amendment) Act, 2019 (No. 32 of 2019)

   Government of The Bahamas, Bahamas Laws Online (Office of the Attorney General)

   Tier 1Accessed 23 Sept 2026Published 2 Aug 2019
3. Gaming (Amendment) Act, 2022 (No. 32 of 2022)

   Government of The Bahamas, Bahamas Laws Online (Office of the Attorney General)

   Tier 1Accessed 23 Sept 2026Published 30 Jun 2022
4. Gaming Regulations (S.I. 84/2014), revised edition LRO 1/2017

   Government of The Bahamas, Bahamas Laws Online (Office of the Attorney General)

   Tier 1Accessed 23 Sept 2026
5. Gaming (Amendment) Regulations, 2019 (S.I. No. 62 of 2019)

   Gaming Board for The Bahamas

   Tier 1Accessed 23 Sept 2026Published 24 Jul 2019
6. Gaming House Operator Regulations (S.I. 85/2014), revised edition LRO 1/2017

   Government of The Bahamas, Bahamas Laws Online (Office of the Attorney General)

   Tier 1Accessed 23 Sept 2026
7. Gaming House Operators (Amendment) Regulations, 2017 (S.I. No. 68 of 2017)

   Government of The Bahamas, Bahamas Laws Online (Office of the Attorney General)

   Tier 1Accessed 23 Sept 2026Published 10 Oct 2017
8. Gaming House Operator (Amendment) Regulations, 2018 (S.I. No. 33 of 2018)

   Government of The Bahamas, Bahamas Laws Online (Office of the Attorney General)

   Tier 1Accessed 23 Sept 2026Published 30 May 2018
9. Gaming House Operator (Amendment) (No. 2) Regulations, 2019 (S.I. No. 63 of 2019)

   Government of The Bahamas, Bahamas Laws Online (Office of the Attorney General)

   Tier 1Accessed 23 Sept 2026Published 1 Oct 2019
10. Gaming Rules (S.I. 94/2015), revised edition LRO 1/2017

    Government of The Bahamas, Bahamas Laws Online (Office of the Attorney General)

    Tier 1Accessed 23 Sept 2026
11. Gaming and Casinos

    Government of The Bahamas

    Tier 1Accessed 23 Sept 2026
12. About the Gaming Board for The Bahamas

    Gaming Board for The Bahamas

    Tier 1Accessed 23 Sept 2026
13. Our History: ministers responsible for gaming, chairmen and secretaries

    Gaming Board for The Bahamas

    Tier 1Accessed 23 Sept 2026
14. Our Licensees (figures current as of August 2026)

    Gaming Board for The Bahamas

    Tier 1Accessed 23 Sept 2026
15. Licence Holders: casinos, gaming houses, suppliers and testing laboratories

    Gaming Board for The Bahamas

    Tier 1Accessed 23 Sept 2026
16. Statutory Fees: licence application fees, cost recovery deposits and annual licence and monitoring fees

    Gaming Board for The Bahamas

    Tier 1Accessed 23 Sept 2026
17. Taxation Rates

    Gaming Board for The Bahamas

    This page still reproduces the original 2014 text of regulation 57 of the Gaming House Operator Regulations (the greater of 11% of taxable revenue or 25% of EBITDA). That paragraph was replaced by S.I. 33/2018 and again by S.I. 63/2019 (15% and 17.5%); the record follows the regulations. The page is used only for the casino tax provisions, which match the Gaming Regulations.

    Tier 1Accessed 23 Sept 2026
18. Offences and Penalties

    Gaming Board for The Bahamas

    Tier 1Accessed 23 Sept 2026
19. Technical Standards

    Gaming Board for The Bahamas

    Tier 1Accessed 23 Sept 2026
20. Patron Disputes and Complaints

    Gaming Board for The Bahamas

    Tier 1Accessed 23 Sept 2026
21. Public Notice No. 1 of 2026: Use of patron accounts held with licensed gaming house operators

    Gaming Board for The Bahamas

    Tier 1Accessed 23 Sept 2026Published 14 Jul 2026
22. Request for Proposal: Central Monitoring System (September 2024)

    Gaming Board for The Bahamas

    Tier 1Accessed 23 Sept 2026Published 1 Sept 2024
23. Gaming Board and Financial Intelligence Unit Deliver AML/CFT/CPF Training for Gaming Sector

    Gaming Board for The Bahamas

    Tier 1Accessed 23 Sept 2026Published 5 Aug 2025
24. Press Statement on Cabinet appointments and financial interests in licences

    Gaming Board for The Bahamas

    Tier 1Accessed 23 Sept 2026Published 29 May 2026
25. Monthly Economic and Financial Developments, September 2025 (provisional FY2024/25 fiscal outturn)

    Central Bank of The Bahamas

    Tier 2Accessed 23 Sept 2026Published 3 Nov 2025