Belize: gambling regulation and licensing
- Online casinoRegulated
- Online sports bettingRegulated
- Online pokerRegulated
- iLotteryNot yet verified
- Land-based (reference)Regulated
- Regulator
- Gaming and Lotteries Commission
- Headline tax
- 8% GGR
- Licence required
- Yes
- Last verified
- 24 Sept 2026
Summary
Belize regulates gambling under the Gaming and Lotteries Control Act, 2026, assented on 23 February 2026 and gazetted the next day. It repeals the Gaming Control, Lotteries Control, Computer Wagering Licensing and Gambling Prevention Acts and replaces the Gaming Control Board and the Lotteries Committee with a Gaming and Lotteries Commission, whose board the Minister appoints. The Act has no commencement date, so under the Constitution it took effect on assent, and regulations made under the old Acts stay in force until replaced. We found no regulations made under the new Act and no public record of the Commission's board being appointed. Land-based gaming is licensed: casinos must be attached to hotels, and in 2021 the government listed five licensed gaming premises, while gaming machines are licensed separately in approved establishments. The government lottery has been run since December 2023 by the state-owned Belize Government Lotteries Limited. Online, the Act requires anyone conducting gaming services online to hold a gaming licence, and the 2004 Online Gaming Regulations license Belize international business companies that may not take bets from Belize residents. In June 2025 the Ministry of Investment said Belize had a moratorium on online gaming licences and that no online operator held one; we found no notice lifting it. Casinos pay business tax of 8% on gross earnings, and winnings from lotteries, slot machines and table games carry a 15% withholding tax above set thresholds. The new gaming and lottery taxes await rates from the Minister of Finance.
Common pitfalls
Treating Belize as an open offshore licensing hub: a moratorium on online gaming licences has applied since at least June 2025, and the government has told every site claiming a Belize licence to cease and desist. Citing the Gaming Control Board or the Gaming Control Act as current: both were replaced in February 2026, although the old regulations still apply until replaced. Assuming an online licence covers Belize players: the regulations bar bets from residents. Quoting a single casino licence fee for mid-sized hotels: the regulations and the Ministry guidance give conflicting figures.
Key facts
- Regulator
- Gaming and Lotteries Commission
- Regulator type
- Dedicated regulator
- Headline tax
- 8% GGR
- Licence required
- Yes
- Minimum age
- 18+
- Tax base
- Business tax at 8% of the gross earnings of casinos, licensed gaming premises and premises with more than 50 gaming machines (Income and Business Tax Act, Schedule IX para (m)); the Act does not define gross earnings for these businesses, and the Ministry's casino guidelines describe it as the gaming tax on gross earnings, payable monthly. The 2026 Act also creates a gaming tax on licensed gaming premises and online gaming service licensees and a lottery tax on lottery licensees, at rates the Minister of Finance is to prescribe (ss.29 and 30); we found no rate prescribed.
Legal framework
Primary statutes
Gaming and Lotteries Control Act, 2026 (Act No. 3 of 2026)
- Year
- 2026
- In force
- Yes
- Summary
- Consolidates gaming and lottery law. Creates the Gaming and Lotteries Commission, requires a gaming licence for anyone who owns gaming machines, uses premises for gaming or conducts gaming services online or otherwise (s.18) and a licence for any lottery (s.19), lets the Minister grant an exclusive government lottery licence to a wholly state-owned entity for up to ten years (s.22), creates a gaming tax and a lottery tax at rates the Minister of Finance prescribes (ss.29 and 30), and requires every licence to be published in the Gazette within 30 days (s.20). Assented 23 February 2026, gazetted 24 February 2026.
Gaming Control Act, Chapter 152
- Year
- 1999
- In force
- No
- Summary
- Act 24 of 1999, in force 1 June 1999: set up the Gaming Control Board to license premises for gaming, with a gaming tax at a rate set by regulations. Act 17 of 2014 added compliance, disciplinary and appeal powers and made AML/CFT compliance a condition of every licence. Repealed by the 2026 Act (s.61); its regulations continue so far as consistent (s.62(2)).
Lotteries Control Act, Chapter 151
- In force
- No
- Summary
- Required a licence from the Lotteries Committee for any lottery and charged a lottery tax at a rate set by regulations (s.8). The 2023 amendment let the Committee grant a government-owned entity an exclusive licence for the government lottery. Repealed by the 2026 Act (s.61).
Computer Wagering Licensing Act, Chapter 149
- Year
- 1996
- In force
- No
- Summary
- In force 9 January 1996: created the Belize Computer Wagering Licensing Board to license computer wagering services letting internet users wager on sporting events or games of chance against each other, for a fee of 100,000 dollars (ss.3 to 7). Repealed by the 2026 Act (s.61).
Gambling Prevention Act, Chapter 109
- In force
- No
- Summary
- Made keeping a common gaming house, gambling in a common gaming house or in a public place, and cheating at cards offences, and voided gaming contracts. Repealed by the 2026 Act (s.61), which re-enacts the public gambling offence (s.35) and the avoidance of gaming contracts (s.58).
Income and Business Tax Act, Chapter 55
- In force
- Yes
- Summary
- Business tax on the gross earnings of casinos, licensed gaming premises and premises with more than 50 gaming machines at 8%, and on winnings from lotteries, slot machines and table games at 15%, withheld by the payer (Schedule IX paras (h) and (m), s.113(1)).
Money Laundering and Terrorism (Prevention) Act, Chapter 104
- In force
- Yes
- Summary
- Makes gambling houses, casinos and licensed gaming premises, and internet casinos or online gaming reporting entities supervised by the Financial Intelligence Unit (Schedule III), requires them to register with it (s.85B) and applies special scrutiny to casino transactions of BZD 6,000 or more (s.17(2A)).
Secondary instruments
- Year
- 2004
- In force
- Yes
- Summary
- Licensing of online gaming in or from Belize, or routed through Belize, by an Online Gaming Licensing Committee of the Board. Licences go only to companies incorporated under the International Business Companies Act, one per person, for 12 months, and must bar bets from Belize residents. Any Belize company conducting online gaming abroad is deemed to do so from Belize. Saved by s.62(2) of the 2026 Act.
Gaming Control (Gaming Machines) Regulations (Revised Edition 2003, as amended to S.I. 28 of 2011)
- Year
- 2003
- In force
- Yes
- Summary
- Licensing of gaming machines outside casinos: approved establishments at least 300 feet from any school or church, play only between 5 p.m. and midnight and never on Good Friday, no under-18s and no advertising of gaming.
- Year
- 2003
- In force
- Yes
- Summary
- Casino licences only for hotels of at least 50 rooms certified by the Ministry of Tourism, or at least 25 rooms with an outsourcing business employing 50 people; BZD 5,000 application fee; an annual fee banded by hotel size; a cash reserve of at least BZD 30,000 on the premises to pay winnings; detailed game rules and internal controls.
Gaming Control (Administrative Penalties) Regulations (S.I. 98 of 2014)
- Year
- 2014
- In force
- Yes
- Summary
- Penalty ranges for disciplinary violations, from BZD 7,000 to 240,000 for licensing contraventions and BZD 15,000 to 50,000 for AML/CFT breaches, plus late payment penalties of 10% of the fee per 30 days.
Key amendments
- 2006S.I. 19 of 2006 extends the Online Gaming Regulations to online gaming routed into or through Belize and adds an annual routing fee of 0.75% of gross revenues or US$250,000, whichever is greater, for international business company licensees.
- 2007S.I. 136 of 2007 deems any company incorporated in Belize that conducts online gaming anywhere outside Belize to be conducting it from Belize, so it needs a Belize online gaming licence (reg 4(3)).
- 2014Gaming Control (Amendment) Act, No. 17 of 2014 adds compliance, supervision, disciplinary and appeal powers to the Gaming Control Act and makes AML/CFT compliance a condition of every gaming licence.
- 28 Jul 2023Lotteries Control (Amendment) Act, 2023 allows an exclusive licence for the government lottery to be granted to a wholly government-owned entity, exempt from business tax on that activity.
- 1 Jan 2025Income and Business Tax (Amendment) Act, 2024 repeals section 20, which had charged a 15% final income tax on lottery winnings; the 15% business tax withheld on winnings under section 113 and Schedule IX remains.
- 23 Feb 2026Gaming and Lotteries Control Act, 2026 repeals the Gambling Prevention, Computer Wagering Licensing, Lotteries Control and Gaming Control Acts and creates the Gaming and Lotteries Commission.
Pending legislation
Regulations, fees and tax rates under the Gaming and Lotteries Control Act, 2026
- Stage
- Powers in force (ss.29, 30 and 56); no regulations, fee schedule or tax rate order found in the Laws of Belize statutory instruments at 24 September 2026
- What it changes
- The Minister of Finance is to set the rates of the new gaming tax (payable by licensed gaming premises and online gaming service licensees) and lottery tax, and the Commission and Minister are to make regulations on licence categories, fees, Minimum Internal Control Standards and violation tickets. Until then, regulations under the repealed Acts continue so far as consistent.
Licensing
- Licence required
- Yes
- Application window
- Not yet verified
- Local establishment required
- Yes
- Local server required
- Not yet verified
- Active licences
- 5 (as of 1 Sept 2021)
- Bank guarantee or bond
- Every licensee must make a cash deposit, bond or surety in a sum the Commission prescribes to secure winnings, prizes, penalties and its obligations (2026 Act s.24). Casinos must keep at least BZD 30,000 in cash on the premises to pay winnings (reg 16); the Ministry guidelines cite a US$125,000 cash deposit or bond. Online licences may require security, deposits or reserves (Online Gaming Regulations reg 10(3)).
- Notable licensees
- Belize Government Lotteries Limited (government lottery administrator), Princess Entertainment (Free Zone) Limited, Corozal (licensed gaming premises, 2021 list), El Dorado Investment Limited, Corozal (licensed gaming premises, 2021 list), Casino Tropicana Company Limited, Belize City (licensed gaming premises, 2021 list), Princess Entertainment (Belize) Limited, Belize City (licensed gaming premises, 2021 list), Princess International (San Ignacio) Limited, San Ignacio (licensed gaming premises, 2021 list)
- Certification requirements
- All gaming machines in gaming establishments must meet the SAS 6.0 standard or higher, and non-compliant machines in storage must be exported or destroyed (gaming machine licence conditions). The 2026 Act lets the Commission set equipment and software certification standards (s.5(k)).
- Barriers to entry
- Online: new licences are frozen by the moratorium the Ministry of Investment confirmed in June 2025, licences go only to Belize international business companies, and Belize residents may not be served. Land-based: casino licences are tied to hotels of set sizes, gaming machines to approved establishments away from schools and churches, and the Commission must consult the local authority before licensing premises in a city, town or village (2026 Act s.18(4)). Licences cannot be transferred (s.38).
Licence types
Online gaming licence
- Scope
- Online gaming conducted in or from Belize or routed through it, by a company incorporated under the International Business Companies Act; bets from Belize residents are barred. New licences are subject to the moratorium the Ministry of Investment confirmed on 9 June 2025.
- Term
- 12 months
- Application fee
- $5,000
- Annual fee
- $10,000
- Fee basis
- US$5,000 non-refundable application fee, US$10,000 on grant and US$10,000 on each renewal; a licensee routing online gaming through Belize also pays an annual routing fee of 0.75% of annual gross revenues or US$250,000, whichever is greater (Online Gaming Regulations, Second Schedule).
- Renewal terms
- Apply at least 60 days before expiry; the licence continues until the application is decided (reg 12). The Ministry guidelines also ask for a business plan and at least 25 employees.
Gaming premises (casino) licence
- Scope
- Casino with live games attached to a hotel of at least 50 rooms certified by the Ministry of Tourism, or of at least 25 rooms that also hosts an outsourcing business employing at least 50 people. The 2026 Act defines gaming premises as a licensed location with more than 40 gaming machines, live games and sports betting, and a hotel.
- Application fee
- BZD 5,000
- Fee basis
- Annual fee banded by hotel rooms: US$300,000 for 200 or more rooms in all sources. For smaller hotels regulation 8(2) says US$250,000 (60 to 199 rooms) and US$60,000 (59 or fewer), regulation 8(3) says US$100,000 and US$50,000, and the Ministry guidelines say US$125,000 (61 to 199) and US$60,000 (50 to 60). Processing fee of BZD 50 per machine or table for imports, exports and relocations.
- Renewal terms
- Renewal depends on compliance with licence conditions, including hotel standards (Ministry guidelines).
Gaming machine licence
- Scope
- Gaming machines kept in an approved establishment outside a casino, at least 300 feet from any school or church. The 2026 Act defines a gaming establishment as one licensed for 12 to 40 gaming machines.
- Term
- To 31 March each year
- Application fee
- BZD 1,500
- Annual fee
- BZD 3,750
- Fee basis
- BZD 3,750 per machine per year, prorated by the quarter in which a new licence is approved (BZD 2,812.50, 1,875 or 937.50); BZD 1,000 to relocate a machine.
- Renewal terms
- Renewal on payment of the annual fee per machine; the Ministry guidelines ask for renewal applications two months before 31 March, with a late fee of BZD 100 a day.
Exclusive government lottery licence
- Scope
- Operating, managing and administering the government lottery (Boledo, Ordinary and Jackpot lotteries), granted by the Minister to an entity wholly owned and controlled by the Government; exempt from the licence application, security and lottery tax sections and from business tax on that activity (2026 Act ss.22, 27 and 28).
- Term
- Up to 10 years, renewable
- Renewal terms
- Renewable for a like period on satisfactory performance and compliance (s.22(2)).
Lottery and raffle licence
- Scope
- Any lottery, including raffles; the Lotteries Committee required permission for any raffle with total prizes of $500 or more. Lotteries at charitable bazaars, fairs and similar entertainments are exempt once approved by the Commission, free of charge (2026 Act s.60).
Gaming machine manufacturer or assembler registration
- Scope
- Anyone who intends to manufacture or assemble a gaming machine (2026 Act s.23).
- Fee basis
- Non-refundable application fee to be prescribed
Taxation
- Headline GGR tax
- 8% GGR
- Effective date
- Not yet verified
- Player winnings tax
- 15% of winnings from lotteries, slot machines and table games (Schedule IX para (h)). Exempt: winnings from Boledo and Jackpot lotteries, lottery winnings under BZD 1,500, and slot machine and table game winnings under BZD 1,000 (s.108(1)(d) and (e)).
- Withholding mechanism
- Anyone paying lottery or similar winnings must deduct 15% before payment and pay it to the Commissioner at once (s.113(1)).
- Tax base
- Business tax at 8% of the gross earnings of casinos, licensed gaming premises and premises with more than 50 gaming machines (Income and Business Tax Act, Schedule IX para (m)); the Act does not define gross earnings for these businesses, and the Ministry's casino guidelines describe it as the gaming tax on gross earnings, payable monthly. The 2026 Act also creates a gaming tax on licensed gaming premises and online gaming service licensees and a lottery tax on lottery licensees, at rates the Minister of Finance is to prescribe (ss.29 and 30); we found no rate prescribed.
Scheduled changes
- Gaming tax on licensed gaming premises and online gaming service licensees under the Gaming and Lotteries Control Act, 2026, s.29 from Rate to be prescribed by the Minister responsible for financeEnacted
- Lottery tax on lottery licensees under the Gaming and Lotteries Control Act, 2026, s.30 from Rate to be prescribed by the Minister responsible for financeEnacted
Earmarked levies
- Online gaming routing fee: 0.75% of annual gross revenues or US$250,000, whichever is greater, for international business company licensees routing online gaming to or through Belize
- Gaming tax (2026 Act): Not yet prescribed (50% to the Commission's General Fund for health, education and sports initiatives; 50% to the Official Charities Fund)
- Lottery tax (2026 Act): Not yet prescribed; payable in addition to income or business tax (50% to the Commission's General Fund for health, education and sports initiatives; 50% to the Official Charities Fund)
Compliance
- Minimum age
- 18+
- National self-exclusion
- Not yet verified
- KYC timing
- Threshold-based for casinos: transactions of BZD 6,000 or more, or another sum the Minister prescribes by notice.
- AML regime
- Gambling houses, casinos and licensed gaming premises, and internet casinos or online gaming are listed businesses supervised by the Financial Intelligence Unit and must register with it (MLTPA Schedule III, s.85B). The 2026 Act gives the Commission the function of enforcing AML/CFT obligations (s.5(e)), and the saved Administrative Penalties Regulations set BZD 15,000 to 50,000 for AML/CFT contraventions by gaming licensees.
- AML supervisor
- Financial Intelligence Unit
- Source of funds thresholds
- BZD 6,000 per transaction for casinos and licensed gaming premises (MLTPA s.17(2A)).
- KYC requirements
- Casinos, licensed gaming premises and online gaming businesses are reporting entities under the Money Laundering and Terrorism (Prevention) Act; casinos must give special scrutiny to, and record findings on, transactions of BZD 6,000 or more (s.17(2A)). The Online Gaming Licensing Committee must be satisfied as to the beneficial ownership of an applicant (Online Gaming Regulations reg 8(2)), and the Ministry guidelines ask for particulars and fingerprints of every shareholder, director and manager.
- Stake limits
- Not yet verified
- Mandatory player messaging
- Gaming machine establishments must post a sign at the entrance saying under-18s are not allowed, and display business hours on the door (gaming machine licence conditions).
- Reporting obligations
- Licensees keep records of amounts collected and let the Commission or the Commissioner inspect them to assess tax (2026 Act s.31); a licensee that cannot or will not pay winnings must notify the Commission within five days, and the Commission rules on the claim within 30 days (s.59). The Commission reports annually to the Minister, and the report is tabled in the National Assembly (s.16).
- Game content restrictions
- No gaming or lottery on Good Friday (2026 Act s.41). Gaming machines outside casinos may be played only between 5 p.m. and midnight (Gaming Machines Regulations reg 11(4)). Casino games follow the rules in the Casino Games Regulations. Online licensees may not accept bets from Belize residents (Online Gaming Regulations reg 10(2)).
Advertising
- Advertising permitted
- Not yet verified
- Penalties for breach
- The s.34 offence carries a fine of up to BZD 250,000 or up to ten years' imprisonment. Offences without a stated penalty, such as s.42, may be punished by an administrative penalty to be prescribed (s.48).
Restrictions
- Gaming machine licensees may not advertise gaming in any form (Gaming Machines Regulations reg 13(2); gaming machine licence condition 4).
- Casino licensees may not advertise their gaming facilities to the public in Belize or publicise their place of gaming in any medium that reaches the Belizean public directly (General Regulation of Licensed Gaming Premises Regulations reg 10).
- Announcing or publishing that premises are used for gaming or lotteries, or inviting anyone to gamble there, without a licence is an offence (2026 Act s.34(a)).
- Printing, publishing or distributing an advertisement for a lottery, or anything calculated to induce participation, is an offence for anyone without a lottery licence (s.42(c)).
- Only registered agents approved by the Commission may help a licensee promote a lottery by sale, advertisement or otherwise; advertising and marketing agencies are outside that definition (ss.2 and 43).
- The Commission is to develop and enforce advertising and promotional standards for all gaming and lottery activities (s.5(k)(iv)); none had been published by 24 September 2026.
Payments
- Credit card ban
- Not yet verified
- Crypto stance
- Not yet verified
- Payment blocking regime
- The 2026 Act contains no payment blocking provision. Every online gaming service licensee must hold an account with a bank licensed in Belize to process its customers' transactions (s.26).
- Withdrawal timeframe rules
- A licensee that cannot or will not pay winnings must notify the Commission within five days; where the Commission finds winnings due, the licensee must pay within 30 days of the decision (2026 Act s.59).
Enforcement
- ISP blocking
- Not yet verified
- DNS blocking
- Not yet verified
- Payment blocking
- Not yet verified
- App store takedowns
- Not yet verified
- Administrative penalties
- The Commission may suspend or revoke a licence for breach of the Act or its conditions (2026 Act ss.25 and 39(2)) and issue violation tickets (s.55). Under the saved Administrative Penalties Regulations, penalties run from BZD 7,000 to 240,000 for licensing contraventions, BZD 15,000 to 50,000 for AML/CFT breaches and BZD 250 to 12,500 for other contraventions.
- Criminal penalties
- Using premises for gaming or lotteries without a licence, or managing or promoting such premises, carries up to BZD 250,000 or ten years (ss.33 and 34). Gambling in a public place and obstruction carry up to BZD 50,000 or three years (ss.35 and 36); offences involving minors up to BZD 50,000 or two years (s.40); breach of licence conditions or transferring a licence up to BZD 25,000 or two years (ss.38 and 39); gaming on Good Friday up to BZD 5,000 or six months (s.41).
- Operator liability
- Owners, occupiers and managers of unlicensed gaming premises are liable under ss.33 and 34. Penalties for offences by bodies corporate are to be set in regulations (s.37). Under the saved Online Gaming Regulations, directors and officers are liable with the company where an offence was committed with their consent or through their neglect (reg 19(2)).
- Player liability
- Anyone found gambling, or assembled to gamble, in a public or open place commits an offence (2026 Act s.35). Buying or holding a lottery ticket for personal use is not an offence (s.43(2)(b)).
Notable actions
- Websites claiming a Belize online gaming licence9 Jun 2025
The Ministry of Investment stated that Belize had a moratorium on issuing online gaming licences and that no online gaming company was licensed, and ordered all entities claiming a Belize licence to cease and desist
- Brads Gaming Group Ltd.26 Apr 2023
Lotteries Committee revoked its exclusive licence to administer the government lotteries for material and substantial breaches of the licence and the lotteries law, effective 2 May 2023
- Unauthorised sellers of Boledo and Jackpot lottery tickets15 Dec 2023
Ministry warned of action against illegal lottery sales, then punishable by BZD 10,000 to 20,000 or one to two years for a first offence
- Websites claiming a Belize online gaming licence18 Feb 2022
Gaming Control Board stated that Mum Casino Ltd was the only licensed online gaming company and ordered all others to cease and desist
- Unlicensed gaming houses1 Sept 2021
Ministry announced monitoring of unlicensed gaming houses with the Belize Police Department and published the five licensed gaming premises
- Caribi Bleu Casino, San Pedro
Licence revoked after a News 5 investigation and inquiries by the Central Bank and Financial Intelligence Unit, as reported in November 2025; we found no official notice
Market data
Figures on this record are drawn from official regulator data.
- Online GGR
- Not yet verified
- Reporting year
- 2025
- Licensed operators
- 0
Timeline
9 Jan 1996
Computer Wagering Licensing Act comes into force
1 Jun 1999
Gaming Control Act comes into force, creating the Gaming Control Board
1 Oct 2004
Gaming Control (Online Gaming) Regulations come into force
6 Jan 2010
Gaming Control Board warns that only two companies, Fulton Data Processing Limited and Sports Off Shore Limited, hold Belize online gaming licences
26 Jun 2020
Brads Gaming Group Limited signs a licence to run the government lottery to March 2030
1 Sept 2021
Government lists five licensed gaming premises and warns against unlicensed gaming houses
14 Sept 2021
Cabinet endorses the establishment of a gaming and lotteries commission
18 Feb 2022
Gaming Control Board says Mum Casino Ltd is the only licensed online gaming company
2 May 2023
Exclusive government lottery licence of Brads Gaming Group revoked; lottery sales paused
28 Jul 2023
Lotteries Control (Amendment) Act allows an exclusive lottery licence for a government-owned company
1 Dec 2023
Government lottery sales resume under Belize Government Lotteries Limited
9 Jun 2025
Ministry of Investment says Belize has a moratorium on online gaming licences and no licensed online operator
12 Nov 2025
Senate defers the Gaming and Lotteries Control Bill for further review, as reported
23 Feb 2026
Gaming and Lotteries Control Act, 2026 receives assent (gazetted 24 February)
Outlook
The Gaming and Lotteries Control Act, 2026 is in force but its machinery is not yet visible. Watch for appointment of the Commission's board and Executive Director, regulations on licence categories, fees and Minimum Internal Control Standards (s.56), the Finance Minister's rates for the new gaming and lottery taxes (ss.29 and 30), Gazette publication of licences (s.20), and whether the moratorium on online gaming licences confirmed in June 2025 is lifted or replaced by a new online regime.
Frequently asked questions
- Can an operator get an online gaming licence from Belize?
- Not at present. In June 2025 the Ministry of Investment said Belize had a moratorium on online gaming licences, that no online gaming company was licensed and that none would be licensed until further notice. We found no notice lifting it. Licences under the Online Gaming Regulations go only to Belize international business companies and bar bets from Belize residents.
- Who regulates gambling in Belize?
- The Gaming and Lotteries Commission under the Gaming and Lotteries Control Act, 2026, which replaced the Gaming Control Board and the Lotteries Committee. We found no public record of its board being appointed; the Ministry of Investment's Investment Policy and Compliance Unit handled gaming and lottery licensing before the Act.
- What did an online gaming licence cost?
- Under the Online Gaming Regulations: a US$5,000 application fee, US$10,000 on grant and US$10,000 on each annual renewal, plus a routing fee of 0.75% of annual gross revenues or US$250,000, whichever is greater, for licensees routing gaming through Belize.
- How are casinos and winnings taxed?
- Casinos, licensed gaming premises and premises with more than 50 gaming machines pay business tax of 8% on gross earnings. Winnings from lotteries, slot machines and table games are taxed at 15%, withheld by the payer, except Boledo and Jackpot winnings, lottery wins under BZD 1,500 and slot or table wins under BZD 1,000. The 2026 Act's new gaming and lottery taxes have no rate yet.
- Who runs the national lottery?
- Belize Government Lotteries Limited, a government-owned company, administers and sells the Boledo, Ordinary and Jackpot lotteries. Sales resumed on 1 December 2023 after the previous operator's licence was revoked in May 2023.
- What is the minimum gambling age?
- 18. Licensees may not let anyone under 18 enter or stay on licensed gaming premises or establishments, employ them there, or sell them lottery tickets (2026 Act s.40).
Sources
- Gaming and Lotteries Control Act, 2026 (Act No. 3 of 2026), assented 23 February 2026, gazetted 24 February 2026
Attorney General's Ministry of Belize (Laws of Belize)
The Act has no commencement section. Section 81(3) and (4) of the Constitution make a Bill law on assent unless the National Assembly postpones it, so we treat it as in force from 23 February 2026. We found no regulations, tax rate orders or notice of Commission appointments made under it.
Tier 1Accessed 24 Sept 2026Published 24 Feb 2026 - Belize Constitution, Chapter 4 (Revised Edition 2020), section 81 (mode of exercising legislative power)
Attorney General's Ministry of Belize (Laws of Belize)
Tier 1Accessed 24 Sept 2026 - Gaming Control Act, Chapter 152 (Revised Edition 2020, consolidating Acts No. 22 of 2013 and 17 of 2014)
Investment Policy and Compliance Unit, Ministry of Investment, Government of Belize
Repealed by section 61 of the Gaming and Lotteries Control Act, 2026. Cited for the regime that applied until February 2026 and for the Gaming Control Board, whose licences the 2026 Act carries over (s.62).
Tier 1Accessed 24 Sept 2026Published 31 Dec 2020 - Gaming Control Act, Chapter 152, subsidiary laws (Revised Edition 2020): Commencement Order, Gaming Machines Regulations, General Regulation of Licensed Gaming Premises Regulations, Casino Games, Accounting and Internal Control, Administrative Penalties and Online Gaming Regulations
Attorney General's Ministry of Belize (Laws of Belize)
Saved by section 62(2) of the 2026 Act so far as consistent with it. Regulation 8 of the General Regulation of Licensed Gaming Premises Regulations states two different fee scales for mid-sized and small hotels (sub-regulations (2) and (3)), and the Ministry of Investment casino guidelines give a third; we record no single figure for those bands.
Tier 1Accessed 24 Sept 2026Published 31 Dec 2020 - Computer Wagering Licensing Act, Chapter 149 (Revised Edition 2020)
Attorney General's Ministry of Belize (Laws of Belize)
Tier 1Accessed 24 Sept 2026Published 31 Dec 2020 - Gambling Prevention Act, Chapter 109 (Revised Edition 2020)
Attorney General's Ministry of Belize (Laws of Belize)
Tier 1Accessed 24 Sept 2026Published 31 Dec 2020 - Lotteries Control Act, Chapter 151 (Revised Edition 2020)
Investment Policy and Compliance Unit, Ministry of Investment, Government of Belize
Tier 1Accessed 24 Sept 2026Published 31 Dec 2020 - Lotteries Control (Amendment) Act, 2023 (Act No. 33 of 2023), gazetted 28 July 2023
Attorney General's Ministry of Belize (Laws of Belize)
Tier 1Accessed 24 Sept 2026Published 28 Jul 2023 - Income and Business Tax Act, Chapter 55 (Revised Edition 2020): sections 108 and 113 and Schedule IX
Attorney General's Ministry of Belize (Laws of Belize)
Consolidated to 31 December 2020. We checked the Income and Business Tax (Amendment) Acts of 2021 and 2024: neither changes Schedule IX paragraphs (h) and (m) or section 113(1). The 2024 Act repeals section 20, which had charged a 15% final income tax on lottery winnings, from 1 January 2025.
Tier 1Accessed 24 Sept 2026Published 31 Dec 2020 - Income and Business Tax (Amendment) Act, 2024 (Act No. 40 of 2024), in force 1 January 2025
Attorney General's Ministry of Belize (Laws of Belize)
Tier 1Accessed 24 Sept 2026Published 14 Dec 2024 - Money Laundering and Terrorism (Prevention) Act, Chapter 104 (Revised Edition 2020): section 17(2A), section 85B and Schedule III
Attorney General's Ministry of Belize (Laws of Belize)
Tier 1Accessed 24 Sept 2026Published 31 Dec 2020 - Laws of Belize: Acts and Statutory Instruments listings (keyword searches for gaming, lotteries and wagering returned no instrument made under the 2026 Act, 24 September 2026)
Attorney General's Ministry of Belize (Laws of Belize)
Tier 1Accessed 24 Sept 2026 - Notice: Illegal online gaming activity and misinformation (moratorium on online gaming licences), 9 June 2025
Investment Policy and Compliance Unit, Ministry of Investment, Government of Belize
Tier 1Accessed 24 Sept 2026Published 9 Jun 2025 - Gaming Control Board notice: Illegal online gaming, 18 February 2022
Government of Belize Press Office
Tier 1Accessed 24 Sept 2026Published 18 Feb 2022 - Gaming Control Board warning notice on unlicensed online gaming, 6 January 2010 (republished by the Financial Services Commission)
Financial Services Commission, Belize
Tier 1Accessed 24 Sept 2026Published 6 Jan 2010 - Online gaming licence application guidelines
Investment Policy and Compliance Unit, Ministry of Investment, Government of Belize
Tier 1Accessed 24 Sept 2026Published 12 Jun 2023 - Gaming premise (casino) licence application guidelines
Investment Policy and Compliance Unit, Ministry of Investment, Government of Belize
Tier 1Accessed 24 Sept 2026Published 12 Jun 2023 - New gaming machines (gaming establishment) licence application guidelines
Investment Policy and Compliance Unit, Ministry of Investment, Government of Belize
Tier 1Accessed 24 Sept 2026Published 12 Jun 2023 - Public notice on illegal gaming (list of licensed gaming premises), 1 September 2021
Government of Belize Press Office
Tier 1Accessed 24 Sept 2026Published 1 Sept 2021 - Cabinet brief (Cabinet endorses the establishment of a gaming and lotteries commission)
Government of Belize Press Office
Tier 2Accessed 24 Sept 2026Published 16 Sept 2021 - Award of licence to administer the Belize Government Lottery, 3 July 2020
Government of Belize Press Office
Tier 1Accessed 24 Sept 2026Published 3 Jul 2020 - Revocation of the exclusive licence to administer the Government Lotteries, 26 April 2023
Government of Belize Press Office
Tier 1Accessed 24 Sept 2026Published 26 Apr 2023 - Date set for resumption of the sale of Boledo, Ordinary and Jackpot lottery under the Belize Government Lotteries Limited, 2 November 2023
Government of Belize Press Office
Tier 1Accessed 24 Sept 2026Published 2 Nov 2023 - GOB cautions against illegal Boledo lottery and Jackpot sales, 15 December 2023
Government of Belize Press Office
Tier 1Accessed 24 Sept 2026Published 15 Dec 2023 - Lotteries Committee press release update on approved raffle licences, 20 December 2024
Investment Policy and Compliance Unit, Ministry of Investment, Government of Belize
Tier 1Accessed 24 Sept 2026Published 20 Dec 2024 - About Belize Government Lotteries Limited
Belize Government Lotteries Limited
Tier 2Accessed 24 Sept 2026 - Gaming and Lotteries Bill paused for revisions
Greater Belize Media
Tier 3Accessed 24 Sept 2026Published 12 Nov 2025