Macau

Macau is the jurisdiction most often misread on this map. It is the largest land-based casino market in the world, run under the Macau Gaming Law, Law no. 16/2001 as amended by Law no. 7/2022, with a statutory cap of six concessions all held on ten-year contracts running from 1 January 2023 to 31 December 2032 and supervised by the Gaming Inspection and Coordination Bureau. None of that reaches online. There is no online casino licence in Macau and no way to get one, and since 29 October 2024 Law no. 20/2024 has made operating, promoting or organising an online game of chance or mutual betting without authorisation a crime carrying one to eight years. The only lawful online product is the sports lottery, limited to football and basketball, held exclusively by SLOT - Sociedade de Lotarias e Apostas Mutuas de Macau, Ltd. Horse racing ended on 1 April 2024 and greyhound racing ended on 20 July 2018, so neither is a live product. The minimum age to enter, play or work in a casino is 21.

Regulator

Gaming Inspection and Coordination Bureau (DICJ)

Regulator type

Dedicated regulator

Headline tax

35% GGR

Licence required

Yes

Minimum age

21+

Tax base

Special gaming tax is levied at 35 per cent of gross gaming revenue of the casino concessionaires, per PwC and ICLG, remitted monthly. ICLG 2026 adds contributions of 2 per cent of GGR to a public fund for cultural, scientific, social, economic and educational development and 3 per cent of GGR for urban development, tourism promotion and social security, plus a fixed annual premium of MOP 30 million and variable premiums of MOP 300,000 per VIP table, MOP 150,000 per mass-market table and MOP 1,000 per slot machine. Where a table or machine falls below the minimum revenue thresholds (MOP 7 million per table, MOP 300,000 per machine) the shortfall is taxed at 35 per cent. These are land-based casino rates. There is no online gambling tax because there is no licensed online casino or sportsbook market beyond the single sports lottery concession.

Currency

MOP

Official languages

Chinese, Portuguese

Licence required

Yes

Application window

Not yet verified

Local establishment required

Not yet verified

Local server required

Not yet verified

Licence cap

6

Active licences

6 (as of 5 Aug 2026)

Notable licensees

MGM Grand Paradise S.A., Galaxy Casino, S.A., Venetian Macau, S.A., Melco Resorts (Macau) S.A., Wynn Resorts (Macau), S.A., SJM Resorts, S.A.

Barriers to entry

There is no market to enter. The casino concessions are capped at six by statute and all six run to the end of 2032. The sports lottery is a single exclusive concession. There is no online gaming licence of any kind, and operating an online game of chance without authorisation is a crime carrying one to eight years under Law no. 20/2024.

Headline GGR tax

35% GGR

Effective date

Not yet verified

Tax base

Special gaming tax is levied at 35 per cent of gross gaming revenue of the casino concessionaires, per PwC and ICLG, remitted monthly. ICLG 2026 adds contributions of 2 per cent of GGR to a public fund for cultural, scientific, social, economic and educational development and 3 per cent of GGR for urban development, tourism promotion and social security, plus a fixed annual premium of MOP 30 million and variable premiums of MOP 300,000 per VIP table, MOP 150,000 per mass-market table and MOP 1,000 per slot machine. Where a table or machine falls below the minimum revenue thresholds (MOP 7 million per table, MOP 300,000 per machine) the shortfall is taxed at 35 per cent. These are land-based casino rates. There is no online gambling tax because there is no licensed online casino or sportsbook market beyond the single sports lottery concession.

Minimum age

21+

National self-exclusion

Casino self-exclusion and third-party exclusion under Law no. 10/2012 (voluntary)

KYC requirements

Not yet verified

Stake limits

Not yet verified

ISP blocking

Not yet verified

DNS blocking

Not yet verified

Payment blocking

Not yet verified

App store takedowns

Not yet verified

Administrative penalties

ICLG 2026 reports administrative fines up to MOP 5 million for non-compliance, suspension or revocation of gaming promoter licences, and possible redemption or termination of a concession by the Chief Executive.

Criminal penalties

Operating, promoting or organising online games of chance or mutual betting without authorisation is punishable by imprisonment of one to eight years under Law no. 20/2024. Legal entities face fines of MOP 25,000 to MOP 18,000,000 and possible judicial winding up.

Operator liability

Law no. 20/2024 replaced the 1996 illegal gambling law and created new offences including illegal online gambling and unauthorised currency exchange connected with gaming.

Two things to watch. First, enforcement under Law no. 20/2024, which is only in its second year and gives prosecutors a purpose-built online gambling offence for the first time. Second, the sports lottery concession, which is being rolled forward in one-year extensions rather than retendered, and whose eventual treatment is the only realistic vehicle for any widening of lawful online supply in Macau. The casino concessions themselves are settled until the end of 2032.

Is online casino legal in Macau?

No. The six concessions cover games of fortune in physical casinos only. There is no online casino licence, and Law no. 20/2024 makes operating or promoting an online game of chance without authorisation punishable by one to eight years in prison.

What online gambling is legal in Macau?

Only the sports lottery, limited to football and basketball betting, operated exclusively by Macau Slot under a government concession.

• Hong Kong
• Singapore
• Japan

1. Legislation - Gaming Inspection and Coordination Bureau

   Gaming Inspection and Coordination Bureau (DICJ), Macao SAR

   The DICJ English legislation index lists categories (games of fortune, instant lottery, sports lottery, Chinese lottery) but publishes the texts only in Chinese and Portuguese, and warns that the site is for reference and the official gazette governs. No statutory text was read directly from this page.

   Tier 1Accessed 5 Aug 2026
2. History of gaming in Macao and the current gaming concessionaires

   Gaming Inspection and Coordination Bureau (DICJ), Macao SAR

   Tier 1Accessed 5 Aug 2026
3. SLOT - Sociedade de Lotarias e Apostas Mutuas de Macau, Ltd. - Relatorios de Contas

   Gaming Inspection and Coordination Bureau (DICJ), Macao SAR

   Tier 1Accessed 5 Aug 2026
4. Gambling Laws and Regulations 2026 - Macau

   ICLG (International Comparative Legal Guides)

   ICLG describes Law no. 16/2022 as the regime for the operation of casino games of chance and Law no. 20/2024 as the law to combat illegal gambling crimes. MdME dates the illegal gambling law to approval on 28 October 2024 with effect from 29 October 2024. The dates for the online gambling offence recorded here follow MdME. ICLG also gives the Macau Slot concession as expiring 5 June 2026, which trade reporting indexed at review says has since been extended.

   Tier 3Accessed 5 Aug 2026
5. New Law on Illegal Gambling Activities

   MdME Lawyers, Macau

   Tier 3Accessed 5 Aug 2026
6. Macau - Gambling Laws of the World 2026 Guide

   MdME Lawyers, Macau

   Tier 3Accessed 5 Aug 2026
7. Macau SAR - Corporate - Other taxes

   PwC Worldwide Tax Summaries

   PwC states the 35 per cent special gaming tax under Law 7/2022 but does not list the 2 per cent and 3 per cent contributions or the premiums, which come from ICLG 2026.

   Tier 3Accessed 5 Aug 2026
8. A general introduction to gambling law in Macau

   Lexology

   Not read directly (Lexology requires registration). The minimum age of 21 to enter, play and work in a casino under Law no. 10/2012, and the two-year self-exclusion and third-party exclusion scheme, were read from the indexed summary of this page. ICLG 2026 corroborates that Law no. 10/2012 as amended by Law no. 17/2018 is in force but does not state an age. Confirm against the official gazette before publishing the figure as settled.

   Tier 3Accessed 5 Aug 2026
9. Concession of sports betting operator Macau Slot extended for one year as government says local hiring must be prioritized

   Inside Asian Gaming

   Direct fetch returned HTTP 403. The extension of the Macau Slot concession to 5 June 2027, effective 6 June 2026, was read from the indexed summary and is used only for that date. ICLG 2026 still records the concession as running to 5 June 2026.

   Tier 4Accessed 5 Aug 2026