Is online gambling legal in Fiji?

No. Section 27 of the Gaming Act 2009 allows remote interactive gaming only by telephone, radio or television and never in conjunction with the internet. Operating unlicensed remote gaming carries a fine of $10,000 and five years' imprisonment, and playing it $5,000 and two years.

Who licenses gambling in Fiji?

The Attorney-General licenses non-charitable Class 2 gaming such as ticket lotteries, overseas lottery agencies and betting. Charitable Class 1 gaming is licensed by Divisional Commissioners, or by the Solicitor-General where prizes exceed $5,000. There is no dedicated gambling regulator.

How is gambling taxed?

Licensed gambling services pay the Gambling Turnover Tax of 15% of the consideration, meaning the stake for a bet or the price of a lottery ticket. It is payable by the player and collected and remitted by the licensee. Class 2 licensees also pay a licence fee of 1% of gross turnover, and gambling is exempt from VAT.

What anti-money laundering rules apply to gambling businesses?

Under the Financial Transactions Reporting Act 2004, gaming houses, casinos, lotteries (including internet businesses) and bookmakers must verify customers and report cash transactions of $5,000 or more, and suspicious transactions, to the Financial Intelligence Unit.

Sovereign state

Oceania

ISO FJ

Fiji: gambling regulation and licensing

Online casinoProhibited
Online sports bettingProhibited
Online pokerProhibited
iLotteryProhibited
Land-based (reference)Regulated

Regulator: Office of the Attorney-General
Headline tax: Not yet verified
Licence required: Yes
Last verified: 24 Sept 2026

Summary

Fiji prohibits internet gambling outright. The Gaming Act 2009 makes all gaming illegal unless it is exempt or licensed, and section 27 allows remote interactive gaming only by telephone, radio or television, "in no circumstances" in conjunction with the internet. Operating unlicensed remote gaming carries a fine of $10,000 and five years' imprisonment, assisting one carries $5,000 and two years, and players commit an offence too, with a fine of $5,000 and two years' imprisonment. There is no dedicated gambling regulator. The Attorney-General licenses non-charitable (Class 2) gaming such as ticket lotteries, overseas lottery agencies and betting, while charitable event gaming (Class 1) is licensed by Divisional Commissioners or, for prizes above $5,000, the Solicitor-General. Gaming machines and casino games are banned unless the Minister licenses them, and since 2012 the Minister may issue an exclusive casino licence. The only one, granted in 2011 for a Denarau Island resort, was revoked in 2015, and the Government said in December 2023 that no casino licence would be issued until it had developed a licensing policy after consultation. Licensed gambling services pay the Gambling Turnover Tax of 15% of stakes or ticket prices, collected from players by the licensee and remitted to the Fiji Revenue and Customs Service, and Class 2 licensees pay a licence fee of 1% of gross turnover. Gambling is exempt from VAT. Casinos, lotteries and bookmakers must report cash transactions of $5,000 or more to the Financial Intelligence Unit. No gaming bill has been put to Parliament since the 2021 tax change, and no separate official figures on gambling turnover or tax receipts were found.

Common pitfalls

Assuming offshore online gambling is tolerated: the Gaming Act bans internet gaming for operators and makes playing unlicensed remote gaming an offence. Assuming the Gambling Turnover Tax is a tax on revenue: it is 15% of stakes or ticket prices, legally owed by the player and collected by the licensee. Treating the 2011 casino licence as live: it was revoked in 2015, and no casino licence is in force. Overlooking that remote gaming by telephone, radio or television can still be licensed under Class 2.

Key facts

Regulator: Office of the Attorney-General
Regulator type: Government ministry
Headline tax: Not yet verified
Licence required: Yes
Minimum age: Not yet verified
Tax base: Gambling Turnover Tax of 15% on the value of consideration paid or payable for a gambling service licensed under the Gaming Act 2009: the stake for a bet and, unless FRCS determines otherwise, the price of a lottery ticket (GTT Act ss. 2(2) and 3 and the Schedule). The tax is legally payable by the player and collected by the licensee (s. 4). Licensees also pay the licence fee of 1% of gross turnover (Class 2) and corporate income tax.

Legal framework

Primary statutes

Gaming Act 2009 (No. 34 of 2009)
Year
2009
In force
Yes
Summary
In force 24 August 2009, repealing the Gaming Act 1968. Makes all gaming illegal unless exempt or licensed, splits licensing into Class 1 (charitable, event-based) and Class 2 (non-charitable) gaming, and sets rules for ticket lotteries, overseas lottery agents and remote interactive gaming, which may use telephone, radio or television but never the internet. Bans gaming machines and casino games except under ministerial licence, with a power to issue an exclusive casino licence added in 2012. Contains audit duties, suspension and revocation powers, police search powers and offences for operators and players.
Gambling Turnover Tax Act 1991 (No. 49 of 1991)
Year
1991
In force
Yes
Summary
In force 1 July 1992. Levies tax on the consideration paid for any gambling service licensed under the Gaming Act 2009: the stake for a bet and the price of a lottery ticket. The tax is payable by the player and collected and remitted by the licensee, who must register with FRCS. The rate has been a flat 15% since 1 August 2021.
Financial Transactions Reporting Act 2004
Year
2004
In force
Yes
Summary
Treats gaming houses, casinos and lotteries (including those run over the internet) and bookmakers as financial institutions for customer transactions above the prescribed threshold. They must verify customer identity and report cash transactions of $5,000 or more and suspicious transactions to the Financial Intelligence Unit.

Secondary instruments

Gaming (Forms and Fees) Regulations 2009 (LN 87 of 2009)
Year
2009
In force
Yes
Summary
In force 1 December 2009. Prescribes the Class 1 and Class 2 application forms and the licence fees: for Class 1, $10 per table, wheel or other apparatus and 3% of the prize value for a lottery; for Class 2, 1% of annual gross turnover from gaming. The Attorney-General may waive or vary fees on reasonable grounds.
Gaming (Trade Promotions) Exemption Order 2010 (LN 53 of 2010)
Year
2010
In force
Yes
Summary
Exempts trade promotions by sellers of goods or services other than gaming, provided no entry fee is charged; an SMS entry costing more than 20 cents counts as a fee. Charging a fee is an offence with a fine of $5,000 or two months' imprisonment.
Gaming exemption orders for state promotions (LN 94 of 2021; LN 8, 37 and 91 of 2022)
Year
2022
In force
Yes
Summary
One-off exemptions under s. 4(b) for the Win Together Sweepstakes for people vaccinated against COVID-19 (2021) and the Fijian Elections Office Know Your Election bonanzas (2022).
Standard Interpretation Guideline 2021-40: Gambling Turnover Tax Act 1991
Year
2022
In force
Yes
Summary
FRCS guidance in effect from 7 January 2022 on the 15% rate, what counts as consideration, registration and filing deadlines for Class 1 and Class 2 licensees, with worked examples for charitable lotteries and betting clubs.

Key amendments

15 Mar 2012Gaming (Amendment) Decree 2012 (No. 24 of 2012): gaming machines and crown and anchor may be licensed only by the Minister, lottery ticket vending machines are allowed, and the Minister may issue an exclusive licence for casino games (s. 5).
1 Aug 2021Gambling Turnover Tax (Budget Amendment) Act 2021 replaces the per-dollar scale with a flat 15% on the value of consideration.
1 Nov 2022Financial Transactions Reporting (Amendment) Act 2022 in force: businesses in paragraphs (b) to (z) of the Schedule, which include casinos, lotteries and bookmakers, must report cash transactions of $5,000 or more.

Case law

One Hundred Sands Limited, judicial review of the revocation of its exclusive gaming licence
The Government revoked the 15-year exclusive gaming licence granted in 2011 for a casino resort on Denarau Island in 2015, for breach of licence conditions and failure to open on time. The company's application for judicial review was dismissed by the High Court and then by the Court of Appeal.

Licensing

Licence required: Yes
Application window: Not yet verified
Local establishment required: Not yet verified
Local server required: Not yet verified
Barriers to entry: No licence can authorise internet gambling (s. 27). A Class 2 applicant must file audited financial statements for the previous three years, contracts for its premises and any third-party facilitators, a revenue forecast and the exact percentages in which it will distribute gaming proceeds, which become a licence condition (Form 2; s. 11(5)). A natural person holding a ticket lottery licence must be 21 or over (s. 13(3)). No public register of gaming licences was found, and the Government said in December 2023 that no casino licence would be issued until a casino licensing policy has been developed after consultation.

Licence types

Class 2 gaming licence
Scope
Non-charitable gaming that uses no gaming machine or other prohibited means (s. 8(3)): ticket lotteries, principal agents of overseas lotteries (s. 30) and remote interactive gaming by telephone, radio or television (s. 28). FRCS lists betting shops and betting clubs among Class 2 licensees.
Term
The period set by the Attorney-General (s. 11(4)); up to 15 years for a ticket lottery (s. 13(2)).
Fee basis
Annual fee of 1% of annual gross turnover from gaming; for the first year, 1% of the estimated turnover set by the Attorney-General after considering the applicant's submission (Forms and Fees Regulations, Sch. 2). The Attorney-General may waive or vary the fee (reg. 4).
Class 1 gaming licence
Scope
Gaming conducted solely for a charitable purpose at or in respect of a specified event, including ticket lotteries and, for registered charities, casino games at a single-venue event (ss. 5(5) and 8(2)).
Term
Valid for the event and dates specified in the licence (s. 10(4)).
Fee basis
$10 per table, wheel or other apparatus, and 3% of the total prize value for a lottery (Forms and Fees Regulations, Sch. 2).
Exclusive casino licence
Scope
Casino games, which include gaming machines, under the Minister's power in s. 5(6).
Term
Set in the licence; the only licence granted, in 2011, ran for 15 years and was revoked in 2015.
Fee basis
Under the previous Government the process was a Class 2 application to the Attorney-General with the 1% turnover fee.

Taxation

Headline GGR tax: Not yet verified
Effective date: 1 Aug 2021
Turnover tax: 15%
Corporate tax: 25%
Withholding mechanism: The licensee collects the tax from players, registers with FRCS as an accountable person, and pays and files a return within 7 days after the end of each month (s. 5), with an annual turnover summary by the last day of February (s. 7). In practice FRCS sets the last day of the following month for Class 2 licensees and 14 days after the draw for charitable lotteries (SIG 2021-40). Failing to register carries a fine of up to $25,000 (s. 6(5)).
VAT treatment: Exempt: the supply of the right to take part in any gambling, defined to include games of chance, lotteries and bets on races or other events, is an exempt supply (VAT Act 1991, Sch. 1, cl. 5 and 10).
Tax base: Gambling Turnover Tax of 15% on the value of consideration paid or payable for a gambling service licensed under the Gaming Act 2009: the stake for a bet and, unless FRCS determines otherwise, the price of a lottery ticket (GTT Act ss. 2(2) and 3 and the Schedule). The tax is legally payable by the player and collected by the licensee (s. 4). Licensees also pay the licence fee of 1% of gross turnover (Class 2) and corporate income tax.

Compliance

Minimum age: Not yet verified
National self-exclusion: Not yet verified
AML regime: Financial Transactions Reporting Act 2004 and Regulations 2007. Gambling businesses in paragraphs (u) and (v) of the Schedule must report cash transactions of $5,000 or more to the Financial Intelligence Unit (s. 13(1A), from 1 November 2022), and suspicious transactions within two working days (s. 14).
Source of funds thresholds: Cash transactions of $5,000 or more are reported to the FIU (FTR Act s. 13(1A)); splitting transactions to avoid the threshold is an offence with a fine of up to $150,000 for a company (s. 13(6)).
KYC requirements: Gaming houses, casinos, lotteries (including internet businesses) and bookmakers are financial institutions under the Financial Transactions Reporting Act 2004 for customer transactions above the prescribed threshold and must verify customer identity (s. 4); an occasional transaction is one of $5,000 or less (FTR Regulations, reg. 2). Ticket lottery sellers must record each buyer's name and address or telephone number on the counterfoil (Gaming Act s. 14(2)).
Stake limits: Not yet verified
Reporting obligations: Class 2 licensees submit an audit by a registered accountant within 90 days after each financial year (s. 34); Class 1 licensees on notice (s. 33). The licensing authority may call for ticket sales, expenses, prizes paid, winners, charitable distributions and bank statements (s. 35). Ticket lottery draws must be public or televised, and winners published in a Fiji newspaper within 7 days (ss. 19 and 20). Monthly Gambling Turnover Tax returns and an annual turnover summary go to FRCS.
Game content restrictions: Gaming machines and crown and anchor are prohibited unless licensed by the Minister; lottery ticket vending machines are allowed (s. 5). Casino games are prohibited except at licensed charitable events or under an exclusive casino licence, and Class 2 gaming may not use a gaming machine (ss. 5 and 8(3)(d)). Private games of chance with prizes of $100 or less and no public ticket sales, and poke boards in registered clubs and military or police messes, are exempt (ss. 6 and 7). No person under 18 may sell lottery tickets (s. 16). The Act sets no minimum age for players.

Advertising

Advertising permitted: Not yet verified
Affiliate rules: Anyone who assists in or facilitates an unlicensed remote interactive gaming operation commits an offence, with a fine of $5,000 and two years' imprisonment, subject to a defence of not knowing it was unlicensed (s. 29(2) and (3)).
Penalties for breach: Unlawful overseas lottery advertising: a fine of $10,000 and five years' imprisonment, with the fine applying for each day of a continuing offence by a company (s. 32(2)). Charging an entry fee for a trade promotion: a fine of $5,000 or two months' imprisonment, or both, with forfeiture of fees collected.

Restrictions

Agents of overseas lotteries, including the licensee and sub-agents, may not advertise or promote the agency or its lotteries in any medium except as the licence and regulations permit (Gaming Act s. 32(1)).
Ticket lottery tickets may not be sent unsolicited through the post (s. 17).
Trade promotions are exempt from the Act only if no entry fee is charged; an SMS entry costing more than 20 cents counts as a fee (Gaming (Trade Promotions) Exemption Order 2010).
Providing premises for a casino, a gaming machine or unlicensed gaming is an offence for owners and managers (s. 47).

Enforcement

ISP blocking: Not yet verified
DNS blocking: Not yet verified
Payment blocking: Not yet verified
App store takedowns: Not yet verified
Administrative penalties: Suspension during an investigation, revocation for breach of a licence condition after the licensee is heard, and amendment of conditions on 14 days' notice (ss. 38, 39 and 41). A court may order forfeiture of the licence on conviction (s. 40).
Criminal penalties: Operating unlicensed remote interactive gaming: a fine of $10,000 and five years' imprisonment, per day for a company (s. 29(1)). Dealing in illegal lottery tickets: $10,000 and five years (s. 25). Failing audit and information duties: $20,000 and eight years for an individual, $50,000 a day for a company (s. 37). Breach of a licence condition: up to $10,000 or six months (s. 48). Directors and managers share liability where they consented or connived (s. 49).
Operator liability: Any gaming activity in Fiji is unlawful without a licence or exemption (ss. 4 and 9), and no licence can permit internet play (s. 27). Running an unlicensed remote interactive gaming business, or assisting one, is an offence (s. 29).
Player liability: Playing unlicensed remote interactive gaming is an offence punishable by a fine of $5,000 and two years' imprisonment (s. 29(4)), and so is staking on or buying a ticket in an illegal lottery (s. 23). On the island of Rotuma, playing any game for money or property is a separate offence under the Rotuma (Gambling) Regulations 1939.

Notable actions

One Hundred Sands Limited2015
Exclusive gaming licence for a Denarau Island casino resort revoked for breach of licence conditions and failure to open on time; the company's judicial review failed in the High Court and the Court of Appeal

Timeline

1 Jul 1992
Gambling Turnover Tax Act 1991 comes into force
24 Aug 2009
Gaming Act 2009 comes into force, repealing the Gaming Act 1968 and banning internet gaming
1 Dec 2009
Gaming (Forms and Fees) Regulations 2009 take effect
2011
Exclusive gaming licence for 15 years granted to One Hundred Sands Limited for a casino resort on Denarau Island
15 Mar 2012
Gaming (Amendment) Decree 2012 gives the Minister power to issue an exclusive casino licence
2015
One Hundred Sands licence revoked for breach of licence conditions
2017
2017/2018 National Budget announces an exclusive casino licence for the Fiji National Provident Fund at Momi Bay; it did not eventuate
1 Aug 2021
Gambling Turnover Tax set at a flat 15% of consideration
1 Nov 2022
Cash transaction reporting of $5,000 or more extended to casinos, lotteries and bookmakers
Apr 2023
Cabinet defers a decision on a casino licence for the Fiji National Provident Fund
28 Dec 2023
Prime Minister says no casino licence will be issued until a casino licensing policy is developed

Outlook

No change to the Gaming Act is before Parliament: the only gambling bill since 2015 was the 2021 turnover tax amendment, and none appears in the 2026 list to August. The open question is casino policy. Cabinet deferred a proposal to license a casino for the Fiji National Provident Fund in April 2023, and the Prime Minister said in December 2023 that no casino licence would be issued until the Government had developed a policy after consulting stakeholders. Any such policy, or an amendment to allow internet gaming, would need to be published before it could take effect.

Frequently asked questions

Is online gambling legal in Fiji?: No. Section 27 of the Gaming Act 2009 allows remote interactive gaming only by telephone, radio or television and never in conjunction with the internet. Operating unlicensed remote gaming carries a fine of $10,000 and five years' imprisonment, and playing it $5,000 and two years.
Who licenses gambling in Fiji?: The Attorney-General licenses non-charitable Class 2 gaming such as ticket lotteries, overseas lottery agencies and betting. Charitable Class 1 gaming is licensed by Divisional Commissioners, or by the Solicitor-General where prizes exceed $5,000. There is no dedicated gambling regulator.
How is gambling taxed?: Licensed gambling services pay the Gambling Turnover Tax of 15% of the consideration, meaning the stake for a bet or the price of a lottery ticket. It is payable by the player and collected and remitted by the licensee. Class 2 licensees also pay a licence fee of 1% of gross turnover, and gambling is exempt from VAT.
Are there casinos in Fiji?: No casino licence is in force. The exclusive licence granted in 2011 to One Hundred Sands Limited was revoked in 2015, and the Government said in December 2023 that no casino licence would be issued until it had developed a licensing policy after consultation.
What anti-money laundering rules apply to gambling businesses?: Under the Financial Transactions Reporting Act 2004, gaming houses, casinos, lotteries (including internet businesses) and bookmakers must verify customers and report cash transactions of $5,000 or more, and suspicious transactions, to the Financial Intelligence Unit.

Sources

Gaming Act 2009 (No. 34 of 2009), consolidated to 15 March 2012, with the Gaming (Forms and Fees) Regulations 2009, the Gaming (Trade Promotions) Exemption Order 2010 and the gaming exemption orders of 2021 and 2022
Laws of Fiji (Office of the Attorney-General, Law Revision)
The laws.gov.fj portal is a JavaScript application whose deep links return a server 404; the consolidated text was read section by section through the portal's own API, which this URL lists. The consolidation records one amendment, the Gaming (Amendment) Decree 2012 (No. 24 of 2012), in force 15 March 2012; no later Gaming Act amendment appears in the portal's laws as published for 2014 to 2026.
Tier 1Accessed 23 Sept 2026Published 15 Mar 2012
Laws as published: Acts and Legal Notices, 2014 to 2026 (index)
Laws of Fiji (Office of the Attorney-General, Law Revision)
Searched on 23 September 2026 for gaming, gambling, lottery, betting and casino titles. The only gambling items are the Gambling Turnover Tax (Budget Amendment) Act 2021 and four one-off gaming exemption orders (LN 94 of 2021, LN 8, 37 and 91 of 2022).
Tier 1Accessed 23 Sept 2026
Gambling Turnover Tax Act 1991 (No. 49 of 1991), consolidated to 1 August 2021
Laws of Fiji (Office of the Attorney-General, Law Revision)
The laws.gov.fj portal is a JavaScript application whose deep links return a server 404; the consolidated text was read section by section through the portal's own API, which this URL lists. Section 5(1) requires payment within 7 days after the end of each month, while FRCS administrative practice (SIG 2021-40) sets the last day of the following month for Class 2 licensees and 14 days after the draw for Class 1 lotteries, and the FRCS web page says lottery promoters pay within 7 days of the draw. The record reports the statute and notes the practice.
Tier 1Accessed 23 Sept 2026Published 1 Aug 2021
Gambling Turnover Tax Act 1991, revised to 1 August 2021
Fiji Revenue and Customs Service
Tier 1Accessed 23 Sept 2026Published 23 Aug 2021
Gambling Turnover Tax (Budget Amendment) Act 2021 (Act No. 17 of 2021)
Fiji Revenue and Customs Service
Tier 1Accessed 23 Sept 2026Published 30 Jul 2021
Gambling Turnover Tax (GTT)
Fiji Revenue and Customs Service
Tier 1Accessed 23 Sept 2026Published 28 Jul 2025
Standard Interpretation Guideline 2021-40: Gambling Turnover Tax Act 1991
Fiji Revenue and Customs Service
Tier 1Accessed 23 Sept 2026Published 7 Jan 2022
Tax Rates: Corporate Income Tax
Fiji Revenue and Customs Service
Tier 1Accessed 23 Sept 2026
Value Added Tax Act 1991, consolidated to 1 August 2023: Schedule 1 (exempt supplies), clauses 5 and 10
Laws of Fiji (Office of the Attorney-General, Law Revision)
The laws.gov.fj portal is a JavaScript application whose deep links return a server 404; the consolidated text was read section by section through the portal's own API, which this URL lists.
Tier 1Accessed 23 Sept 2026Published 1 Aug 2023
Financial Transactions Reporting Act 2004 and Financial Transactions Reporting Regulations 2007, consolidated to 1 November 2022
Laws of Fiji (Office of the Attorney-General, Law Revision)
The laws.gov.fj portal is a JavaScript application whose deep links return a server 404; the consolidated text was read section by section through the portal's own API, which this URL lists. Schedule 2 to the Regulations names a supervisory authority only for institutions supervised by the Reserve Bank of Fiji; none is named for gambling businesses.
Tier 1Accessed 23 Sept 2026Published 1 Nov 2022
PM Sitiveni Rabuka's statement on Fiji's position on casino licence
Fiji Government
Tier 2Accessed 23 Sept 2026Published 28 Dec 2023
Bills, 2015 to 2026
Parliament of the Republic of Fiji
Read on 23 September 2026. Of 624 bill documents listed for 2015 to 2026, the only gambling bill is Bill No. 12 of 2021, the Gambling Turnover Tax (Budget Amendment) Bill 2021. The latest listing is Gazette Notice No. 77 of 20 August 2026.
Tier 2Accessed 23 Sept 2026
Rotuma (Gambling) Regulations 1939 (made under the Rotuma Act 1927), reg. 2: penalty for gambling
Laws of Fiji (Office of the Attorney-General, Law Revision)
The portal's act listing for these Regulations (get_act_by_id/2256) returns an empty result; regulation 2 was read through the portal's own section API at this URL. It makes playing any game for money or property punishable by a fine of up to $2 or two weeks' imprisonment.
Tier 1Accessed 23 Sept 2026