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Sovereign state
Latin America
ISO GY

Guyana: gambling regulation and licensing

  • Online sports bettingUnregulated
  • Online casinoUnregulated
  • Online pokerUnregulated
  • iLotteryMonopoly
  • Horse race bettingRegulated
  • Land-based (reference)Regulated
Regulator
Gaming Authority
Headline tax
Not yet verified
Licence required
Yes
Last verified
24 Sept 2026

Summary

Guyana licenses land-based casinos and betting shops but has no regime for online gambling, and a Bill to replace the whole framework was tabled in the National Assembly in July 2026. The Gambling Prevention Act of 1902 bans common gaming houses and public lotteries; a 2007 amendment carved out casinos in new hotels or resorts of at least 150 rooms, with no more than three casino premises licences in any of the ten regions. The Gaming Authority, set up by regulations in 2008, issues the casino premises and casino operator licences (G$5 million to apply and G$4 million a year each, plus G$60,000 per machine and G$200,000 per table) and supervises casinos, betting shops and lotteries for anti-money laundering purposes. Betting shops are licensed by the Guyana Revenue Authority under the Tax Act, which charges 10% on the gross value of every bet, paid by the punter and collected by the shop; that tax raised G$638.6 million in 2024. Lotteries are reserved to the Government Lotteries Control Committee under the Government Lotteries Act. Bill No. 12 of 2026, the Gaming Authority Bill, was published on 27 July 2026. It would repeal the Gambling Prevention Act, create a new Gaming Authority of Guyana, and license casinos, gaming lounges, betting shops and their agents, remote gaming operators and simulcast racing. It sets the betting tax at 14% of stakes and of winnings for betting shops and gaming lounges and 30% for remote operators, paid into a Special Responsible Gaming Fund, makes banks and payment providers deduct a 30% settlement fee on payments to and from unlicensed foreign gaming sites, and sets a minimum age of 18. Its later stages and commencement date are not yet confirmed.

Common pitfalls

Saying Guyana allows only three casinos: the cap is three casino premises licences in each of the ten administrative regions, and only in hotels or resorts of at least 150 rooms. Assuming the Gaming Authority licenses betting shops: the Betting Shop Licence is issued by the Guyana Revenue Authority under the Tax Act, although the Authority supervises shops for AML purposes. Treating the Gaming Authority Bill 2026 as law: it had been published and tabled but not confirmed as passed or in force at 24 September 2026.

Key facts

Regulator
Gaming Authority (GA)
Regulator type
Gaming board
Headline tax
Not yet verified
Licence required
Yes
Minimum age
Not yet verified
Tax base
Betting is taxed on stakes: 10% of the gross value of every bet placed at a betting shop, paid by the punter to the shop and remitted to the Guyana Revenue Authority (Tax Act s.10(1)(b)), and 20% of every receipt of a pool bet (s.8(5)). Demerara Turf Club lottery and sweepstake tickets pay 8 1/3% of gross sales (s.7). Casinos pay no tax on gaming revenue: they pay fixed annual licence fees and G$60,000 per machine and G$200,000 per table each year, indexed to CPI (Reg. 20/2008). The betting shop tax raised G$638.6 million in 2024, with G$857.4 million estimated for 2025 and G$839.7 million budgeted for 2026.

Licensing

Licence required
Yes
Application window
Capped
Local establishment required
Yes
Local server required
Not yet verified
Typical time to licence
90 to 180 days for casino licences, according to the Gaming Authority
Bank guarantee or bond
Betting premises licensees deposit G$50,000 per premises with the Accountant General, up to G$100,000 in total (Tax Act s.9(3)). No bond is prescribed for casinos.
Certification requirements
In deciding a casino application the Authority may consider the suitability of gaming machines and equipment by reference to international best practice standards (Reg. 21/2008 para. 11).
Barriers to entry
Casino premises licences can be issued only for a new hotel or resort complex of at least 150 rooms with a minimum rating, and no more than three per administrative region (Cap. 9:02 s.29). The Authority also requires the premises to be in a city, municipality or town, at least 7,000 square feet, and away from schools, hospitals, markets, places of worship and government offices, and the hotel to hold a Tourism Accommodation Establishment Licence. The application forms and licence are framed for companies incorporated under the Companies Act. No licence exists for online gambling.

Licence types

  • Casino Premises Licence (Gambling Prevention Act s.29)

    Scope
    Authorises a place in a new hotel or resort complex of at least 150 rooms to be operated as a casino
    Term
    10 years
    Application fee
    GYD 5,000,000 as of 10 Nov 2008
    Annual fee
    GYD 4,000,000 as of 10 Nov 2008
    Fee basis
    Fixed fees under Reg. 20/2008; the annual fee is indexed to the previous year's CPI inflation and, according to the Authority, falls due on 1 January

  • Casino Operator Licence (Gambling Prevention Act s.29)

    Scope
    Authorises a person to operate a casino on premises holding a casino premises licence
    Term
    10 years
    Application fee
    GYD 5,000,000 as of 10 Nov 2008
    Annual fee
    GYD 4,000,000 as of 10 Nov 2008
    Fee basis
    Fixed fees plus G$60,000 a year per gambling machine and G$200,000 a year per gaming table (Reg. 20/2008), indexed to CPI

  • Betting Shop Licence (Tax Act s.9)

    Scope
    Annual licence for each set of premises used for a business involving betting transactions
    Term
    Annual
    Fee basis
    The GRA states G$2,500,000 for a new or renewed licence; the Tax Act consolidation of January 2019 sets G$3,000,000. A deposit of G$50,000 per premises (maximum G$100,000) is kept with the Accountant General. Applicants first need planning approval from the Central Housing and Planning Authority, a fire safety certificate and, according to the Gaming Authority, a Certificate of Good Standing from it (G$10,000).
    Renewal terms
    Renewed each year on production of the previous year's licence, identification and business registration

  • Pool betting premises licence (Tax Act s.8)

    Scope
    Annual licence for premises used to receive money paid as pool bets, valid only for the promoter named
    Term
    Annual
    Annual fee
    GYD 3,000,000 as of 31 Jan 2019
    Fee basis
    Licence fee plus 20% tax on every receipt of a bet

Taxation

Headline GGR tax
Not yet verified
Effective date
Not yet verified
Turnover tax
10%
Withholding mechanism
The 10% bet tax is collected from the punter by the betting shop with each bet. The Tax Act provides for weekly payment every Thursday for the week to the previous Saturday with a signed return; the GRA's Tax on Betting Return is due on the 14th of each month.
Tax base
Betting is taxed on stakes: 10% of the gross value of every bet placed at a betting shop, paid by the punter to the shop and remitted to the Guyana Revenue Authority (Tax Act s.10(1)(b)), and 20% of every receipt of a pool bet (s.8(5)). Demerara Turf Club lottery and sweepstake tickets pay 8 1/3% of gross sales (s.7). Casinos pay no tax on gaming revenue: they pay fixed annual licence fees and G$60,000 per machine and G$200,000 per table each year, indexed to CPI (Reg. 20/2008). The betting shop tax raised G$638.6 million in 2024, with G$857.4 million estimated for 2025 and G$839.7 million budgeted for 2026.

Scheduled changes

  • 14% of stakes and of prizes or net winnings (betting shops and gaming lounges); 30% (remote gaming) from On commencement of the Act by ministerial Order; the Bill has not been passed
    Proposed

    Gaming Authority Bill 2026 s.91: replaces the 10% bet tax in Tax Act s.10(1)(b), names casino operators and simulcast licensees among those who collect and remit it, and pays the proceeds into the Special Responsible Gaming Fund; repeals the section 9 betting premises licence

  • 30% of the gross amount of each transaction from On commencement of the Act
    Proposed

    Gaming Authority Bill 2026 s.86: settlement fee deducted by banks, card issuers, payment gateways, wallets and virtual asset providers on every payment from a customer in Guyana to, and every winning received from, a foreign gaming service provider without a Guyanese licence

Earmarked levies

  • Casino machine and table fees (Reg. 20/2008): G$60,000 per gambling machine and G$200,000 per gaming table each year, rising with CPI inflation (Consolidated Fund, through the Gaming Authority)
  • Government lottery surplus (Government Lotteries Act s.7): Balance of the Government Lotteries Account after prizes and expenses, each financial year. The 2026 Budget Estimates separately record Lottery Receipts of G$300 million in 2024 and G$150 million (revised) in 2025 (Development Fund of Guyana)

Compliance

Minimum age
Not yet verified
National self-exclusion
Not yet verified
AML regime
AML/CFT Act 2009 (Cap. 10:11) and its Regulations: reporting entities must conduct risk assessments of products and services, keep records and report suspicious transactions to the FIU. The Gaming Authority is the supervisory authority for casinos, betting shops and lotteries and issued risk-based approach guidance notes on 31 January 2022; it can issue warnings and directions and recommend suspension or withdrawal of a licence.
AML supervisor
Gaming Authority
Source of funds thresholds
G$500,000 transaction threshold for casinos, betting shops and lotteries as designated non-financial businesses (2012 revised edition of the AML/CFT Act).
KYC requirements
Casinos, betting shops and lotteries are reporting entities under the AML/CFT Act when customers transact G$500,000 or more (the threshold in the 2012 revised edition), and the Gaming Authority requires betting shops to keep a written risk-based AML programme with customer due diligence, enhanced due diligence for politically exposed persons, a compliance officer and annual staff training. The 2026 Bill would require identity, national ID or passport number, taxpayer number and address to be verified before any bet or payout (s.67).
Stake limits
Not yet verified
Mandatory player messaging
Casino operators must keep a notice board displaying licences, the rules of games, the Authority's telephone numbers and disclaimers on the effects of gambling, and nothing inside the casino may be visible from outside (Gaming Authority minimum requirements).
Reporting obligations
Casino operators produce financial information to the Authority quarterly and provide audited financial statements (Reg. 21/2008 para. 13). Betting shops file the Tax on Betting Return with the GRA. The 2026 Bill would add an annual return within three months of the year end, electronic records of every bet and winning, reports to the Revenue Authority, and records kept for seven years.
Game content restrictions
Admission to a licensed casino is limited to casino workers, paying guests of the hotel or resort and persons authorised by regulations (Cap. 9:02 s.30).

Advertising

Advertising permitted
Not yet verified
Penalties for breach
Lottery and gaming house advertising: a fine of G$195,000 or twelve months (Gambling Prevention Act s.4). Under the 2026 Bill, unlicensed advertising of gaming would carry a fine of G$20 million to G$100 million (s.15(5)).

Restrictions

  • Writing, printing or publishing a lottery ticket, a list of prizes, results or any announcement relating to a public lottery, including a foreign lottery, is an offence (Gambling Prevention Act s.4(f)).
  • Announcing that any place is open as a common gaming house, or inviting anyone to gamble there, is an offence (s.4(g)).
  • The Postmaster General may make regulations to stop lottery letters, circulars and advertisements being sent by post (s.9).
  • Under the Gaming Authority Bill 2026 no one could advertise or hold out as carrying on a gaming activity without a licence (s.15(1)), and licensees' responsible gaming programmes would have to comply with advertising and promotional standards issued by the Authority (s.80(7)(g)).

Payments

Credit card ban
Not yet verified
Crypto stance
Not yet verified
Payment blocking regime
None in force. Only a person carrying on pool betting at premises licensed under the Tax Act may send money, coupons or documents out of Guyana for a pool bet (s.8(8)). The Gaming Authority Bill 2026 would require every bank, payment service provider, e-money institution, card issuer, payment gateway, digital wallet and virtual asset service provider to deduct a 30% settlement fee from payments to, and winnings from, unlicensed foreign gaming providers, disclose it on the customer's statement, and report such transactions to the Revenue Authority and the Gaming Authority (ss.70 and 86).

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 Gaming Authority may warn, order compliance or regular reports, bar convicted persons from the gaming sector and recommend suspension or withdrawal of a reporting entity's licence for AML/CFT breaches. The 2026 Bill would allow administrative penalties of up to G$50 million per contravention, and up to G$250 million where serious or repeated, with suspension or revocation.
Criminal penalties
Operating or permitting a casino without a licence, or admitting unauthorised persons: G$1 million to G$20 million and six months to two years (Gambling Prevention Act s.31). Keeping a common gaming house or running a public lottery: G$195,000 or twelve months (s.4). Tax Act pool betting offences: G$750 and six months (s.8(9)). Under the 2026 Bill, unlicensed casinos, gaming lounges and betting shops would face fines of G$50 million to G$100 million (ss.43, 53 and 60).
Operator liability
Owners, occupiers and managers of a common gaming house, promoters of unlawful lotteries and anyone operating a casino without a licence are criminally liable; prosecutions under sections 4 to 6 need the fiat of the Director of Public Prosecutions (s.19).
Player liability
Playing in a common gaming house, or buying a lottery ticket, carries a fine of G$4,875 or two months (Gambling Prevention Act ss.5 and 6), as does gambling in a public place or licensed liquor premises (s.10). The 2026 Bill would make knowingly taking part in gaming on unlicensed premises or with an unlicensed remote operator an offence with a fine of G$2 million to G$10 million (s.84).

Timeline

  1. 27 Dec 1902

    Gambling Prevention Act (Act 42 of 1902) suppresses common gaming houses and public lotteries.

  2. 19 Oct 1963

    Government Lotteries Act in force; lotteries reserved to the Government Lotteries Control Committee.

  3. 31 Oct 2008

    Gambling Prevention (Establishment of Gaming Authority) Regulations become operational, creating the Gaming Authority.

  4. 10 Nov 2008

    Casino Operations Prescribed Fees Regulations become operational.

  5. 31 Jan 2022

    Gaming Authority issues guidance notes on the risk-based approach to AML/CFT for casinos, betting shops and lotteries.

  6. 16 Oct 2025

    Vice President Bharrat Jagdeo announces tougher regulation and higher taxes on gambling, citing hundreds of betting outlets and app-based betting.

  7. 27 Jul 2026

    Gaming Authority Bill 2026 (Bill No. 12 of 2026) published in the Official Gazette and tabled in the National Assembly.

Outlook

The Gaming Authority Bill 2026 is the event to watch: the Government said it expected the Bill to go to a Special Select Committee, so its text, including the 14% and 30% tax rates, the G$250 million remote licence and the 30% payment settlement fee, may change before passage. Once passed it takes effect on a date set by ministerial Order, and the Minister must then prescribe regional caps for casinos, gaming lounges and betting shops and the Authority its technical and advertising standards. Existing casino and betting shop licences continue until they expire.

Frequently asked questions

Can an operator get an online gambling licence in Guyana?
Not yet. Current law licenses only casinos in large hotels and betting at licensed premises. The Gaming Authority Bill 2026 would create a Remote Gaming Operator Licence, with a G$250 million application fee and the same annual fee, but it has not been passed.
Who licenses casinos and betting shops?
The Gaming Authority issues casino premises and casino operator licences under the Gambling Prevention Act. Betting shops hold an annual Betting Shop Licence from the Guyana Revenue Authority under the Tax Act, and the Gaming Authority supervises both for anti-money laundering purposes.
How are betting shops taxed?
A 10% tax on the gross value of every bet, paid by the punter and collected by the shop for the Guyana Revenue Authority. It raised G$638.6 million in 2024. The shop also pays an annual licence of G$2.5 million according to the GRA.
What does a casino licence cost?
The casino premises licence and the casino operator licence each cost G$5 million to apply for and G$4 million a year, plus G$60,000 per gambling machine and G$200,000 per gaming table each year, indexed to CPI. Licences run for ten years.
What would the Gaming Authority Bill 2026 change for taxes?
It would replace the 10% bet tax with 14% on stakes and on prizes or net winnings at betting shops and gaming lounges, and 30% for remote gaming, paid into a Special Responsible Gaming Fund. Banks and payment providers would deduct a 30% settlement fee on payments to and winnings from unlicensed foreign gaming sites.

Sources

  1. Gambling Prevention Act, Chapter 9:02 (Act 42 of 1902 as amended to Act 5 of 2007), with the Gambling Prevention (Casino Operations Prescribed Fees) Regulations (Reg. 20/2008) and the Gambling Prevention (Establishment of Gaming Authority) Regulations (Reg. 21/2008)

    Ministry of Legal Affairs, Guyana (Laws of Guyana, L.R.O. 1/2012)

    Tier 1Accessed 24 Sept 2026
  2. Tax Act, Chapter 80:01 (Act 43 of 1939 as amended to Act 4 of 2019), consolidation published by the Guyana Revenue Authority, January 2019

    Guyana Revenue Authority

    The arrangement of sections numbers the lottery tax, pool betting, betting premises and betting tax provisions as sections 7, 8, 9 and 10, which Bill No. 12 of 2026 also uses (it amends "section 9" and "section 10(1)(b)"); the body text of this consolidation prints some of them with other numbers (the bet tax appears as "12A"). The record uses the arrangement numbering. Section 9(2) sets the betting premises licence at G$3,000,000 a year, while the GRA licensing page states G$2,500,000; the record gives both.

    Tier 1Accessed 24 Sept 2026Published 31 Jan 2019
  3. Government Lotteries Act, Chapter 80:07 (Act 13 of 1963 as amended by Act 4 of 1972), with the Government Lotteries Regulations

    Ministry of Legal Affairs, Guyana (Laws of Guyana, L.R.O. 1/2012)

    Tier 1Accessed 24 Sept 2026
  4. Anti-Money Laundering and Countering the Financing of Terrorism Act, Chapter 10:11 (Act 13 of 2009 as amended by Act 15 of 2010)

    Ministry of Legal Affairs, Guyana (Laws of Guyana, L.R.O. 1/2012)

    This revised edition is current to 2012; later amendments to the Act were not reviewed for this record, so thresholds taken from it may since have changed.

    Tier 1Accessed 24 Sept 2026
  5. Bill No. 12 of 2026, Gaming Authority Bill 2026, published in The Official Gazette (Extraordinary), Legal Supplement C, 27 July 2026, pp. 103 to 190

    Official Gazette of Guyana (Parliament Office)

    Tier 1Accessed 24 Sept 2026Published 27 Jul 2026
  6. Trade and Miscellaneous Licences: Auctioneer and Betting Shop (requirements and cost of the Betting Shop Licence)

    Guyana Revenue Authority

    Tier 1Accessed 24 Sept 2026
  7. Tax on Betting Return: who files, due date and calculation

    Guyana Revenue Authority

    The GRA page sets a monthly return due on the 14th; the Tax Act consolidation provides for weekly payment every Thursday. The record reports both.

    Tier 1Accessed 24 Sept 2026
  8. Estimates of the Public Sector, Budget 2026, Volume 1: Table 4, Details of Revenue Estimates, and subventions to the Office of the President

    Ministry of Finance, Guyana

    Tier 2Accessed 24 Sept 2026Published 26 Jan 2026
  9. Gov't tables Gaming Authority Bill following calls from religious community for stronger gambling controls

    Department of Public Information, Government of Guyana

    Tier 2Accessed 24 Sept 2026Published 27 Jul 2026
  10. Tougher laws coming to curb negative effects of gambling in communities: Jagdeo

    Department of Public Information, Government of Guyana

    Tier 2Accessed 24 Sept 2026Published 16 Oct 2025
  11. Pastor calls for stronger safeguards as gambling legislation takes effect

    Department of Public Information, Government of Guyana

    This and a DPI article of 19 August 2026 describe the gambling legislation as "newly passed", but DPI reported on 10 August 2026 that the Bill had been tabled, no report of its passage was found on the DPI or Parliament sites, and no Gaming Authority Act appears among the Acts published in the Official Gazette up to 19 September 2026. The record treats the Bill as not yet passed.

    Tier 2Accessed 24 Sept 2026Published 14 Aug 2026
  12. Gaming Authority home page: mission, licensing routes and latest news

    Gaming Authority, Guyana

    The Gaming Authority website (gaming.gov.gy) returned a Cloudflare origin DNS error on 2026-09-24, so this page was read from the Internet Archive snapshot given in archiveUrl.

    Archived copy
    Tier 1Accessed 24 Sept 2026
  13. Functions of the Gaming Authority, including its AML/CFT supervisory role

    Gaming Authority, Guyana

    The Gaming Authority website (gaming.gov.gy) returned a Cloudflare origin DNS error on 2026-09-24, so this page was read from the Internet Archive snapshot given in archiveUrl.

    Archived copy
    Tier 1Accessed 24 Sept 2026Published 21 Jan 2019
  14. History of the Gaming Authority (2007 amendment and 2008 Regulations)

    Gaming Authority, Guyana

    The Gaming Authority website (gaming.gov.gy) returned a Cloudflare origin DNS error on 2026-09-24, so this page was read from the Internet Archive snapshot given in archiveUrl.

    Archived copy
    Tier 1Accessed 24 Sept 2026Published 21 Jan 2019
  15. Betting Shop Licensing Requirements

    Gaming Authority, Guyana

    The Gaming Authority website (gaming.gov.gy) returned a Cloudflare origin DNS error on 2026-09-24, so this page was read from the Internet Archive snapshot given in archiveUrl.

    Archived copy
    Tier 1Accessed 24 Sept 2026
  16. Casino Premises Licence Application: premises requirements, fees and processing time

    Gaming Authority, Guyana

    The Gaming Authority website (gaming.gov.gy) returned a Cloudflare origin DNS error on 2026-09-24, so this page was read from the Internet Archive snapshot given in archiveUrl.

    Archived copy
    Tier 1Accessed 24 Sept 2026
  17. Casino Operator's Licence Application: minimum requirements, fees and processing time

    Gaming Authority, Guyana

    The Gaming Authority website (gaming.gov.gy) returned a Cloudflare origin DNS error on 2026-09-24, so this page was read from the Internet Archive snapshot given in archiveUrl.

    Archived copy
    Tier 1Accessed 24 Sept 2026
  18. Licensing: how to apply and fit and proper criteria

    Gaming Authority, Guyana

    The Gaming Authority website (gaming.gov.gy) returned a Cloudflare origin DNS error on 2026-09-24, so this page was read from the Internet Archive snapshot given in archiveUrl.

    Archived copy
    Tier 1Accessed 24 Sept 2026
  19. Guidance notes on the risk-based approach to AML/CFT in Guyana's gaming sector (31 January 2022)

    Gaming Authority, Guyana

    The Gaming Authority website (gaming.gov.gy) returned a Cloudflare origin DNS error on 2026-09-24, so this page was read from the Internet Archive snapshot given in archiveUrl.

    Archived copy
    Tier 1Accessed 24 Sept 2026Published 31 Jan 2022
  20. Minimum standards for betting shops: anti-money laundering programme

    Gaming Authority, Guyana

    The Gaming Authority website (gaming.gov.gy) returned a Cloudflare origin DNS error on 2026-09-24, so this page was read from the Internet Archive snapshot given in archiveUrl.

    Archived copy
    Tier 1Accessed 24 Sept 2026

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