Dominica: gambling regulation and licensing

Dominica has no licensing regime for online gambling and no gaming statute. Three laws govern gambling. The Lotteries Act (Chapter 20:12, 1976) makes the Lotteries Commission the sole authority for running lotteries, lets it run pool betting the Minister for Finance approves, and lets the Minister license other lottery operators. The Dominica National Lottery, managed for the Commission by CBN Dominica Inc. since 2007, sells draw games through retail agents and an online sales site. The Small Charges Act (Chapter 10:39) makes it an offence to keep a house or place for gambling, receive people for gaming, hold a lottery, or play or bet in a public place. It exempts race meeting betting under an approved turf club and fundraising gaming, lotteries and raffles held under a permit from the Minister or the Financial Secretary. No law provides a licence for a casino, a betting shop or remote gambling. Even so, the Money Laundering (Prevention) Act 2011 lists casinos and internet gaming and wagering services as scheduled businesses supervised by the Financial Services Unit, and the Unit's website names gaming companies among the entities it regulates, though its register lists none. The 2023 CFATF evaluation found no casinos. There is no gambling duty: the Commission's income is exempt from income tax, and under the Value Added Tax Act 2005 bets are taxed on stakes net of winnings, with the Commission's lotteries, the Windward Islands lottery and non-profit games exempt. A 2025 amendment added a fit and proper test for anyone licensed to run a scheduled business. We found no pending gambling legislation.

Regulator

Dominica Lotteries Commission (DLC)

Regulator type

Lottery monopoly

Headline tax

See Taxation

Licence required

Yes

Minimum age

Not yet verified

Tax base

There is no gambling duty or gaming tax. The Lotteries Commission's income is exempt from income tax (Lotteries Act s.26) and its surplus, after its reserve fund, is paid into the Consolidated Fund (s.22). Other gambling operators fall under VAT: a bet is a supply of services by the operator, valued on the amount received net of the tax fraction, and the operator deducts the tax fraction of prizes and winnings paid, so VAT falls in effect on stakes less winnings (Value Added Tax Act 2005 ss.4(9), 16(15), 25(1)(c)).

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

Licence required

Yes

Application window

Not yet verified

Local establishment required

Not yet verified

Local server required

Not yet verified

Notable licensees

Dominica National Lottery, run for the Dominica Lotteries Commission and managed since 1 August 2007 by CBN Dominica Inc., a subsidiary of Canadian Banknote Co. Ltd., under a management contract

Barriers to entry

There is no licence for casino, betting or online gambling of any kind. Lotteries belong to the Commission unless the Minister licenses another body, and other gaming is lawful only as fundraising under a ministerial or Financial Secretary permit. The Financial Services Unit register lists no gaming entity, and the International Business Companies Act was repealed from 1 January 2022 (Act No. 6 of 2021 s.1(2)).

Headline GGR tax

Not yet verified

Effective date

Not yet verified

Player winnings tax

The Dominica National Lottery states that jackpots won by players are not taxed. We found no provision on gambling winnings in the Income Tax Act, Chapter 67:01.

VAT treatment

Bets are taxable supplies at the standard rate under s.9(1)(a) of the Value Added Tax Act 2005, on a net basis. Lotteries of the Dominica Lotteries Commission and the Windward Islands Lotteries Commission and games of chance run by non-profit organisations are exempt, with no input tax deduction on winnings (Schedule II para. 2(j); VAT Regulations 2006 reg. 208).

Tax base

There is no gambling duty or gaming tax. The Lotteries Commission's income is exempt from income tax (Lotteries Act s.26) and its surplus, after its reserve fund, is paid into the Consolidated Fund (s.22). Other gambling operators fall under VAT: a bet is a supply of services by the operator, valued on the amount received net of the tax fraction, and the operator deducts the tax fraction of prizes and winnings paid, so VAT falls in effect on stakes less winnings (Value Added Tax Act 2005 ss.4(9), 16(15), 25(1)(c)).

Minimum age

Not yet verified

National self-exclusion

Not yet verified

AML regime

The Money Laundering (Prevention) Act 2011 lists casinos (gaming houses) and internet gaming and wagering services as scheduled businesses, supervised by the Financial Services Unit, which may issue directives, suspend or revoke licences and impose penalties (ss.7, 10 to 13). The 2025 amendment adds a fit and proper test for anyone licensed to operate or control a scheduled business. The 2023 CFATF evaluation recorded no casinos in Dominica and rated supervision of designated non-financial businesses (R.28) partially compliant.

AML supervisor

Financial Services Unit (Money Laundering Supervisory Authority)

KYC requirements

Casinos and internet gaming and wagering services are relevant businesses under the Money Laundering (Prevention) Regulations 2013 and must identify and verify customers. For the national lottery, prizes of $1,000 or more must be claimed at the main office in Roseau with a valid picture ID; smaller prizes are paid by the seller.

Stake limits

Not yet verified

Mandatory player messaging

No statutory requirement found. The national lottery's online sales site displays "Play Responsibly 18+"; we found no statutory minimum age for gambling.

Reporting obligations

The Lotteries Commission reports annually to the Minister within four months of its financial year, with audited accounts laid before the House of Assembly (Lotteries Act ss.23, 24). Scheduled businesses keep business transaction records and report under the Money Laundering (Prevention) Act 2011.

ISP blocking

Not yet verified

DNS blocking

Not yet verified

Payment blocking

Not yet verified

App store takedowns

Not yet verified

Administrative penalties

The Financial Services Unit may give directives to a scheduled business, suspend its activities or licence, or impose a penalty of XCD 5,000, with further penalties for failing to act by a set time (Money Laundering (Prevention) Act 2011 ss.10 to 13).

Criminal penalties

Keeping a house or place for gambling or holding a lottery: XCD 3,000. Receiving people for gaming, or playing or betting in a public place: three months. Remaining where gaming is going on after a police warning: one month. Breaching a fundraising permit: XCD 4,000 or three months (Small Charges Act s.27).

Operator liability

Anyone concerned in keeping a house or place for gambling or in holding a lottery, and anyone who receives people for gaming, is liable under Small Charges Act s.27(1) and (3).

Player liability

Playing or betting in a street or other public place at a game of chance carries three months, and anyone who stays where gaming is going on after a peace officer's warning is liable to one month (Small Charges Act s.27(2) and (4)).

1. 1 Jul 1976

   Lotteries Act comes into force, establishing the Lotteries Commission as the sole lottery authority

2. 7 Feb 1994

   Dominica Lotteries Commission takes over the national lottery after the Apex Services management contract ends

3. 16 Feb 2006

   VAT Regulations confirm that lotteries of the Dominica and Windward Islands lottery commissions are exempt

4. 1 Aug 2007

   CBN Dominica Inc. takes over management of the Dominica National Lottery under contract

5. 1 Dec 2011

   Money Laundering (Prevention) Act 2011 lists casinos and internet gaming and wagering services as scheduled businesses

6. 21 Feb 2013

   Money Laundering (Prevention) Regulations bring casinos and internet gaming within customer identification duties

7. 1 Jan 2022

   International Business Companies Act repealed

8. May 2023

   CFATF plenary adopts the Dominica mutual evaluation, which records no casinos

9. 11 Nov 2025

   Money laundering amendment adds a fit and proper test for scheduled businesses

We found no gambling bill or consultation. The change in force is on the AML side: the Money Laundering (Prevention) (Amendment) Act 2025 lets the Financial Services Unit refuse or remove unfit owners and officers of scheduled businesses, which include casinos and internet gaming. CFATF follow-up reporting on the 2023 evaluation is the next place any change to the gaming position would show.

Can an operator get an online gambling licence in Dominica?

No. No Dominica statute provides a licence for online casino, poker or betting, and the Financial Services Unit register lists no gaming entity. Internet gaming appears only as a scheduled business for money laundering supervision.

Who runs the lottery in Dominica?

The Lotteries Commission is the sole authority for lotteries under the Lotteries Act, Chapter 20:12, unless the Minister licenses another body. The Dominica National Lottery is managed for it by CBN Dominica Inc. and sells tickets through agents and online.

Are casinos legal in Dominica?

No law licenses them. Keeping a house or place for gambling is an offence under the Small Charges Act, and the 2023 CFATF evaluation found no casinos, although the Money Laundering (Prevention) Act lists casinos as a scheduled business.

How is gambling taxed in Dominica?

There is no gambling duty. Bets are subject to VAT on stakes net of winnings, while the Commission's lotteries, the Windward Islands lottery and non-profit games of chance are exempt, and the Commission's income is exempt from income tax.

Who supervises gambling businesses for anti-money laundering purposes?

The Financial Services Unit, as the Money Laundering Supervisory Authority. Since the 2025 amendment it can refuse or remove owners and officers of scheduled businesses who are not fit and proper.

How much does a gambling licence cost in Dominica?

For the Lottery licence from the Minister: On such terms and conditions as the Minister approves (Lotteries Act s.3(4)). Last verified 24 Sept 2026.

• Saint Lucia
• Saint Vincent and the Grenadines
• Grenada
• Antigua and Barbuda
• Barbados

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. Lotteries Act, Chapter 20:12 (Act 9 of 1976, as amended by 12 of 1990; L.R.O. 1/1991)

   Government of the Commonwealth of Dominica (Laws of Dominica)

   The portal copy is the 1991 revised edition. A title search of the Government laws portal for "lotter" returns only this Chapter, so we found no later amendment. The Dominica National Lottery site dates the Dominica Lotteries Commission to 7 February 1994 and an "Act No. 10"; Act No. 10 of 1994 on the portal is a Vehicles and Road Traffic amendment, and the Act establishing the Commission is this 1976 Act, in force from 1 July 1976.

   Tier 1Accessed 23 Sept 2026
2. Small Charges Act, Chapter 10:39 (L.R.O. 1/1991), section 27 (Gambling)

   Government of the Commonwealth of Dominica (Laws of Dominica)

   The portal copy is the 1991 revised edition. The two later amending Acts on the portal (Act 2 of 1999 and Act 4 of 2001) do not touch section 27. The prize money threshold above which a section 27(6) permit must come from the Minister rather than the Financial Secretary is illegible in the scanned page, so we do not state it.

   Tier 1Accessed 23 Sept 2026
3. Money Laundering (Prevention) Act, 2011 (Act No. 8 of 2011), sections 2, 7, 11 to 13 and Schedule Part II

   Government of the Commonwealth of Dominica (Laws of Dominica)

   Tier 1Accessed 23 Sept 2026Published 1 Dec 2011
4. Money Laundering (Prevention) Regulations, 2013 (S.R.O. 4 of 2013), regulation 2 ("relevant business")

   Government of the Commonwealth of Dominica (Laws of Dominica)

   Tier 1Accessed 23 Sept 2026Published 21 Feb 2013
5. Money Laundering (Prevention) (Amendment) Act 2025 (Act No. 11 of 2025), new sections 45A and 45B

   Government of the Commonwealth of Dominica (Laws of Dominica)

   The laws portal lists this document as a Bill; the PDF itself is Act No. 11 of 2025, assented on 7 November 2025 and gazetted on 11 November 2025.

   Tier 1Accessed 23 Sept 2026Published 11 Nov 2025
6. Value Added Tax Act, 2005 (Act 7 of 2005), sections 2, 4(9), 16(15), 25(1)(c) and Schedule II paragraph 2(j)

   Government of the Commonwealth of Dominica (Laws of Dominica)

   Text as enacted. We read the amending Acts of 2006, 2008, 2014, 2015, 2020 and 2023 and the Schedule orders of 2020 (S.R.O. 43), 2024, 2025 and 2026 on the portal and none changes the betting or lottery provisions; two Schedule orders (S.R.O. 5 of 2020 and S.R.O. 47 of 2021) would not download. The standard rate in section 9(1)(a) has been amended and is not stated here.

   Tier 1Accessed 23 Sept 2026Published 2005
7. Value Added Tax Regulations, 2006 (S.R.O. 9 of 2006), regulation 208 (Lotteries and specified games of chance)

   Government of the Commonwealth of Dominica (Laws of Dominica)

   Tier 1Accessed 23 Sept 2026Published 16 Feb 2006
8. Laws of Dominica search (title searches for gaming, gambling, betting, casino, wager and interactive returned no results, 23 September 2026)

   Government of the Commonwealth of Dominica (Laws of Dominica)

   Tier 1Accessed 23 Sept 2026
9. International Business Companies (IBC) (Repeal) Act, 2021 (Act No. 6 of 2021)

   Government of the Commonwealth of Dominica (Laws of Dominica)

   Tier 1Accessed 23 Sept 2026Published 7 Jul 2021
10. Financial Services Unit: home page ("Welcome to the Financial Service Unit of the Commonwealth of Dominica")

    Financial Services Unit, Ministry of Finance, Dominica

    Tier 1Accessed 23 Sept 2026
11. Search Financial Entities (register searches for gaming, gambling, casino, lottery, game, bet and wager returned no entities; the register lists offshore banks, insurers, money services businesses, credit unions and a development bank, 23 September 2026)

    Financial Services Unit, Ministry of Finance, Dominica

    Tier 1Accessed 23 Sept 2026
12. The 4th Round Mutual Evaluation Report of The Commonwealth of Dominica

    Financial Services Unit, Ministry of Finance, Dominica

    Tier 1Accessed 23 Sept 2026Published 27 Jul 2023
13. Anti-money laundering and counter-terrorist financing measures: The Commonwealth of Dominica, Mutual Evaluation Report (July 2023), pp. 21 and 246

    Caribbean Financial Action Task Force (published by the FATF)

    Tier 2Accessed 23 Sept 2026Published Jul 2023
14. About Us: company background and history

    Dominica National Lottery (Dominica Lotteries Commission)

    States that the Dominica Lotteries Commission came into existence as a statutory corporation on 7 February 1994 under "Act No. 10". The Lotteries Act, Chapter 20:12, established the Commission from 1 July 1976; we read the 1994 date as the start of the Commission running the lottery itself after ending the Apex Services management contract, as the page also describes.

    Tier 2Accessed 23 Sept 2026
15. Help and FAQ (prize claims, taxation of jackpots, where the money goes)

    Dominica National Lottery (Dominica Lotteries Commission)

    Tier 2Accessed 23 Sept 2026
16. Dominica National Lottery online sales site (play.domlottery.com/websales)

    Dominica National Lottery (Dominica Lotteries Commission)

    Tier 2Accessed 23 Sept 2026