Laos: gambling regulation and licensing

Laos allows casino gambling only in casinos the Government has authorised, and runs its lottery as a state monopoly. There is no dedicated gambling regulator. The Ministry of Finance registers casino gaming tables, collects casino tax, supervises casinos for anti-money laundering purposes and manages all lottery business, which the Development Lottery State Enterprise prints and sells exclusively. The Golden Triangle Special Economic Zone in Bokeo province is one of the areas authorised to host casinos. No Lao law or regulation located in the Official Gazette provides for an online gambling licence. The Penal Code of 2017 makes unauthorised gambling an offence (art. 141): players face fines of LAK 5 million to 10 million, and organisers or those who host gambling face three months to two years in prison or re-education, and police cite that article against online gambling websites run from Laos. A Presidential Edict of 7 May 2025 sets an annual lump-sum casino tax by table tier, from USD 3 million to USD 8 million a year, plus USD 75,000 or USD 100,000 for each extra ordinary or VIP table above the top tier and USD 3,000 per gaming machine. Lao citizens and resident foreigners pay a USD 200 entrance fee for each casino visit. The amended Income Tax Law of 2025 sets a 30% profit tax rate for casino business and 5% tax on lottery wins above LAK 10 million. Enforcement is aimed at scam and online gambling operations: the Ministry of Public Security reported 2,652 detentions between January and mid June 2026 in its campaign under Prime Minister's Order No. 32, and raids since then have led to further arrests and deportations.

Regulator

Ministry of Finance (MOF)

Regulator type

Government ministry

Headline tax

Not yet verified

Licence required

Yes

Minimum age

Not yet verified

Tax base

Casinos pay a fixed annual lump-sum tax set by table tier, not a percentage of revenue: USD 3 million, 4 million, 6 million or 8 million a year, plus USD 75,000 for each ordinary table and USD 100,000 for each VIP table above tier four, and USD 3,000 per gaming machine a year. The lump-sum tax does not cover salary income tax, dividend tax or other income taxes. Tax and fees are collected in US dollars (Presidential Edict 001/PO, art. 4).

Licence required

Yes

Application window

Not yet verified

Local establishment required

Not yet verified

Local server required

Not yet verified

Certification requirements

Gaming tables must be specially designed, located in the licensed premises and registered with the Ministry of Finance (Presidential Edict 001/PO, art. 3).

Barriers to entry

There is no online licence of any kind. Casino projects are approved case by case by the Government through investment and special economic zone arrangements, and carry a fixed annual tax of at least USD 3 million regardless of revenue. The lottery is closed to private operators.

Headline GGR tax

Not yet verified

Effective date

7 May 2025

Corporate tax

30%

Player winnings tax

Lottery winnings in cash or kind above LAK 10 million are taxed at 5% (Law on Income Tax No. 88/NA of 2025, art. 38(4.1)).

Tax base

Casinos pay a fixed annual lump-sum tax set by table tier, not a percentage of revenue: USD 3 million, 4 million, 6 million or 8 million a year, plus USD 75,000 for each ordinary table and USD 100,000 for each VIP table above tier four, and USD 3,000 per gaming machine a year. The lump-sum tax does not cover salary income tax, dividend tax or other income taxes. Tax and fees are collected in US dollars (Presidential Edict 001/PO, art. 4).

Minimum age

Not yet verified

National self-exclusion

Not yet verified

AML regime

Law on Anti-Money Laundering and Counter-Financing of Terrorism (Amended) No. 64/NA of 2024. Casinos are reporting entities (art. 15) and must keep records for at least ten years (art. 25). Decree 555/GOV of 2025 sets fines of LAK 30 million to 500 million per first breach for reporting entities for most breaches.

AML supervisor

Ministry of Finance (for casinos, Decree 555/GOV, art. 20), under the National Coordination Committee for AML/CFT; reports go to the Anti-Money Laundering Intelligence Office.

KYC requirements

Casinos, as AML reporting entities, must identify customers from identity cards, family books, passports or other verifiable official documents and record and keep copies (Law No. 64/NA, art. 19), and apply customer due diligence to new relationships and to complex, high value or unusual transactions (art. 20).

Stake limits

Not yet verified

Reporting obligations

Cash and wire transactions above thresholds set by the Bank of the Lao PDR, and all suspicious transactions regardless of amount, must be reported to AMLIO (Law No. 64/NA, arts. 26 and 27). Threshold reports are due by the 5th of each month, with daily fines of LAK 1 million to 10 million when late (Decree 555/GOV, art. 9).

Credit card ban

Not yet verified

Crypto stance

Not yet verified

Currency restrictions

Casino lump-sum tax and the entrance fee are assessed and collected in US dollars (Presidential Edict 001/PO, arts. 4 and 5).

ISP blocking

Not yet verified

DNS blocking

Not yet verified

Payment blocking

Not yet verified

App store takedowns

Not yet verified

Administrative penalties

For casinos, the Ministry of Finance may fine, warn, suspend or revoke business licences for AML breaches; reporting entity fines for most breaches run from LAK 30 million to 500 million on a first breach, doubling and tripling on repeat (Decree 555/GOV, arts. 9 and 20).

Criminal penalties

Forbidden gambling: fine of LAK 5 million to 10 million; hosting, organising or reoffending: three months to two years in prison or re-education and a fine of LAK 5 million to 15 million (Penal Code, art. 141). Police have also cited arts. 173 (cyber crime) and 233 (swindling) against online gambling operations.

Operator liability

Organisers of unauthorised gambling and those who let premises be used for it face prison under Penal Code art. 141. Foreign nationals detained in raids have been handed to their home countries for prosecution.

Player liability

Taking part in forbidden gambling is punishable by a fine of LAK 5 million to 10 million (Penal Code, art. 141).

1. 1 Jul 2008

   Prime Minister reserves lottery business to the Ministry of Finance (Decision 70/PM)

2. 17 Jun 2009

   Development Lottery State Enterprise confirmed as sole lottery printer and distributor (MoF Instruction 1332/MOF)

3. 12 Sept 2014

   Government Notice 1264 ends casino and slot permissions in four provinces

4. 14 Apr 2017

   Sanum Investments gaming arbitration against Laos registered

5. 17 May 2017

   National Assembly adopts the Penal Code, including art. 141 on forbidden gambling

6. 1 Nov 2024

   Amended AML/CFT Law takes effect, naming casinos as reporting entities

7. 7 May 2025

   Presidential Edict sets casino lump-sum tax and a USD 200 entrance fee

8. 25 Jun 2025

   National Assembly adopts the amended Income Tax Law with a 30% casino profit tax rate

9. 4 Sept 2025

   Decree 555/GOV lets the Ministry of Finance fine, suspend or revoke casino licences for AML breaches

10. 17 Jun 2026

    Ministry of Public Security reports 2,652 detentions since January under PM Order No. 32

11. 18 Jul 2026

    Raid on ST VEGUS Company premises in Vientiane over online gambling and fraud

The Presidential Edict of May 2025 instructs the Government to issue regulations on the management of casino business, which had not appeared in the Official Gazette at review. The Ministry of Public Security has said it will widen inspections of entertainment venues, hotels and rental properties under Prime Minister's Order No. 32. The Sanum Investments arbitration over a gaming investment remains pending at ICSID.

Is online gambling legal in Laos?

No. The Penal Code makes unauthorised gambling an offence (art. 141), and no Lao law or regulation provides for an online gambling licence. Police have cited art. 141 against online gambling websites run from Laos.

Who regulates casinos in Laos?

There is no dedicated gambling regulator. The Ministry of Finance registers casino tables, collects casino tax, supervises casinos for anti-money laundering purposes and can suspend or revoke casino licences; changes of table tier need Government approval.

How are casinos taxed in Laos?

By an annual lump-sum tax set by table tier under the Presidential Edict of 7 May 2025: USD 3 million, 4 million, 6 million or 8 million a year, plus USD 75,000 per extra ordinary table, USD 100,000 per extra VIP table and USD 3,000 per gaming machine. The amended Income Tax Law sets a 30% profit tax rate for casino business.

Can Lao citizens enter casinos?

The 2025 Edict requires Lao citizens, and foreigners and stateless persons resident in Laos, to pay a USD 200 entrance fee for each casino visit.

Who runs the lottery in Laos?

The Ministry of Finance manages all lottery business, and the Development Lottery State Enterprise holds the exclusive right to print and distribute lottery tickets nationwide. Lottery wins above LAK 10 million are taxed at 5%.

• Cambodia
• Myanmar
• Vietnam
• Thailand

1. Penal Code No. 26/NA of 17 May 2017 (adopted by National Assembly Resolution No. 013/NA, promulgated by Presidential Decree No. 118/PO of 26 June 2017), art. 3(15) and art. 141 Forbidden Gambling

   Lao Official Gazette, Ministry of Justice (laoofficialgazette.gov.la)

   Unofficial English translation published on the Official Gazette website; the Lao text is the authoritative version.

   Tier 1Accessed 23 Sept 2026Published 17 May 2017
2. Presidential Edict No. 001/PO of 7 May 2025 on the Management of Lump-sum Tax and Fees for Casino Business, with National Assembly Standing Committee Resolution No. 135/NASC of 10 April 2025 endorsing it

   Lao Official Gazette, Ministry of Justice (laoofficialgazette.gov.la) (translated)

   Official Lao text (signed scan); articles read from the scan and translated for this record.

   Tier 1Accessed 23 Sept 2026Published 7 May 2025
3. Decision of the Prime Minister No. 70/PM of 1 July 2008 on the Management of Lottery Business

   Lao Official Gazette, Ministry of Justice (laoofficialgazette.gov.la) (translated)

   Official Lao text (signed scan); read from the scan and translated for this record.

   Tier 1Accessed 23 Sept 2026Published 1 Jul 2008
4. Instruction of the Minister of Finance No. 1332/MOF of 17 June 2009 on the Management of Lottery Business

   Lao Official Gazette, Ministry of Justice (laoofficialgazette.gov.la) (translated)

   Official Lao text (signed scan); read from the scan and translated for this record.

   Tier 1Accessed 23 Sept 2026Published 17 Jun 2009
5. Law on Anti-Money Laundering and Counter-Financing of Terrorism (Amended) No. 64/NA of 1 July 2024

   Lao Official Gazette, Ministry of Justice (laoofficialgazette.gov.la)

   Unofficial English translation published on the Official Gazette website; in force from 1 November 2024 (art. 59).

   Tier 1Accessed 23 Sept 2026Published 1 Jul 2024
6. Decree No. 555/GOV of 4 September 2025 on Fines and other Measures against Violation of Laws and Regulations on AML, CFT and CPF

   Lao Official Gazette, Ministry of Justice (laoofficialgazette.gov.la)

   Unofficial English translation published on the Official Gazette website.

   Tier 1Accessed 23 Sept 2026Published 4 Sept 2025
7. Law on Income Tax (Amended) No. 88/NA of 25 June 2025, promulgated by Presidential Decree No. 145/PO of 6 August 2025, arts. 15, 16, 38 and 74

   Lao Official Gazette, Ministry of Justice (laoofficialgazette.gov.la) (translated)

   Official Lao text (signed scan), read and translated for this record. Art. 74 states the law takes effect on 1 September 2025 after promulgation and publication; the Official Gazette index shows it posted on 19 June 2026, and at least one law-firm alert gives 1 July 2026 as the effective date. The start date is left blank in this record.

   Tier 1Accessed 23 Sept 2026Published 25 Jun 2025
8. Law on Investment Promotion (Amended), adopted 28 June 2024 (National Assembly Resolution No. 130/NA), art. 49 and art. 101

   Invest Laos, Lao government investment portal (investlaos.gov.la)

   Unofficial English translation published by the government investment portal.

   Tier 1Accessed 23 Sept 2026Published 28 Jun 2024
9. Law on Investment Promotion (Amended) No. 14/NA of 17 November 2016, art. 49 (repealed)

   Lao Trade Portal, Ministry of Industry and Commerce (laotradeportal.gov.la)

   Replaced by the amended Law on Investment Promotion of 28 June 2024 (art. 101 of that law).

   Tier 1Accessed 23 Sept 2026Published 17 Nov 2016
10. Datasheet for business formalities: License to Operate Gaming Business (MoICT, Mass Culture Department)

    Lao Trade Portal, Ministry of Industry and Commerce (laotradeportal.gov.la)

    Tier 2Accessed 23 Sept 2026Published 6 Dec 2017
11. Anti-Money Laundering Intelligence Office, official website

    Anti-Money Laundering Intelligence Office, Lao PDR

    Tier 1Accessed 23 Sept 2026
12. Ministry of Finance of the Lao PDR, official website

    Ministry of Finance, Lao PDR

    Tier 1Accessed 23 Sept 2026
13. Lao Police Hand Over 41 Thai Nationals Suspected of Illegal Online Gambling to Thai Authorities

    Lao News Agency (KPL), state news agency (kpl.gov.la)

    Tier 2Accessed 23 Sept 2026Published 11 Aug 2026
14. Hundreds of Chinese Nationals Deported Following Major Cybercrime Crackdown

    Lao News Agency (KPL), state news agency (kpl.gov.la)

    Tier 2Accessed 23 Sept 2026Published 14 May 2026
15. 13 Suspects Arrested in Cybercrime and Online Gambling Raids in Vientiane

    Lao News Agency (KPL), state news agency (kpl.gov.la)

    Tier 2Accessed 23 Sept 2026Published 16 Sept 2026
16. Laos Intensifies Crackdown on Cyber Scam Networks, Pledges to Eliminate Online Fraud

    Lao News Agency (KPL), state news agency (kpl.gov.la)

    Tier 2Accessed 23 Sept 2026Published 18 Jun 2026
17. Golden Triangle SEZ Welcomes Diplomats and Global Delegates for Exclusive Visit

    Lao News Agency (KPL), state news agency (kpl.gov.la)

    Tier 2Accessed 23 Sept 2026Published 26 Sept 2025
18. Cross-border gambling operation busted in Laos, 31 charged

    Lao News Agency (KPL), state news agency (kpl.gov.la)

    Tier 2Accessed 23 Sept 2026Published 26 May 2025
19. Sanum Investments Limited v. Lao People's Democratic Republic (ICSID Case No. ADHOC/17/1), case details

    International Centre for Settlement of Investment Disputes

    Tier 1Accessed 23 Sept 2026
20. Laos to mimic POGO model with new offshore licences

    iGaming Business (iGB)

    Reports a consultant's account of a planned offshore-facing licensing model. No Lao law, decree or ministerial instrument establishing online gambling licences was found in the Official Gazette index at review on 2026-09-23; context only.

    Tier 3Accessed 23 Sept 2026Published 28 Jun 2022