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Sovereign state
Latin America
ISO BZ

Belize: gambling regulation and licensing

  • Online sports bettingRegulated
  • Online casinoRegulated
  • Online pokerRegulated
  • Lottery and 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.

How to get a gambling licence in Belize

The regulator is the Gaming and Lotteries Commission.

We record 6 licence types for Belize.

For the Online gaming licence, the application fee is $5,000 and the annual fee is $10,000.

Local presence
A local company or establishment is required.
Financial guarantee
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)).
Headline tax
8% GGR (see Taxation for the full position)

Licence fees in Belize

Licence typeApplication feeAnnual feeTerm
Online gaming licenceUS$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).$5,000$10,00012 months
Gaming premises (casino) licenceAnnual 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.BZD 5,000Not yet verifiedNot yet verified
Gaming machine licenceBZD 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.BZD 1,500BZD 3,750To 31 March each year

Built from the record on this page, last verified 24 Sept 2026. The Licensing and Taxation sections carry the full detail and sources.

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 finance
    Enacted
  • 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 finance
    Enacted

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

  1. 9 Jan 1996

    Computer Wagering Licensing Act comes into force

  2. 1 Jun 1999

    Gaming Control Act comes into force, creating the Gaming Control Board

  3. 1 Oct 2004

    Gaming Control (Online Gaming) Regulations come into force

  4. 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

  5. 26 Jun 2020

    Brads Gaming Group Limited signs a licence to run the government lottery to March 2030

  6. 1 Sept 2021

    Government lists five licensed gaming premises and warns against unlicensed gaming houses

  7. 14 Sept 2021

    Cabinet endorses the establishment of a gaming and lotteries commission

  8. 18 Feb 2022

    Gaming Control Board says Mum Casino Ltd is the only licensed online gaming company

  9. 2 May 2023

    Exclusive government lottery licence of Brads Gaming Group revoked; lottery sales paused

  10. 28 Jul 2023

    Lotteries Control (Amendment) Act allows an exclusive lottery licence for a government-owned company

  11. 1 Dec 2023

    Government lottery sales resume under Belize Government Lotteries Limited

  12. 9 Jun 2025

    Ministry of Investment says Belize has a moratorium on online gaming licences and no licensed online operator

  13. 12 Nov 2025

    Senate defers the Gaming and Lotteries Control Bill for further review, as reported

  14. 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).
Is online gambling legal in Belize?
Online casino and online sports betting are both legal for licensed operators in Belize. The status of every vertical is at the top of this page. Last verified 24 Sept 2026.

Glossary and directory

iGT coverage of Belize

Sources

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. Tier 3: established trade press, used to find and date the primary source. Only tier 1 and tier 2 sources can support a fact on their own.

  1. 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
  2. Tier 1Accessed 24 Sept 2026
  3. 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
  4. 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
  5. 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
  6. 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
  7. 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
  8. Tier 1Accessed 24 Sept 2026Published 28 Jul 2023
  9. 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
  10. Tier 1Accessed 24 Sept 2026Published 14 Dec 2024
  11. Tier 1Accessed 24 Sept 2026Published 31 Dec 2020
  12. 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
  13. Tier 1Accessed 24 Sept 2026Published 18 Feb 2022
  14. Online gaming licence application guidelines

    Investment Policy and Compliance Unit, Ministry of Investment, Government of Belize

    Tier 1Accessed 24 Sept 2026Published 12 Jun 2023
  15. 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
  16. 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
  17. Tier 1Accessed 24 Sept 2026Published 1 Sept 2021
  18. Tier 2Accessed 24 Sept 2026Published 16 Sept 2021
  19. Tier 1Accessed 24 Sept 2026Published 3 Jul 2020
  20. Tier 1Accessed 24 Sept 2026Published 26 Apr 2023
  21. Tier 1Accessed 24 Sept 2026Published 15 Dec 2023
  22. 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
  23. About Belize Government Lotteries Limited

    Belize Government Lotteries Limited

    Tier 2Accessed 24 Sept 2026
  24. Tier 3Accessed 24 Sept 2026Published 12 Nov 2025

Spotted something out of date? Report a correction.

This page is industry reference information and not legal advice.

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