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Sovereign state
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Papua New Guinea: gambling regulation and licensing

  • Online casinoRegulated
  • Online sports bettingRegulated
  • Online pokerRegulated
  • iLotteryRegulated
  • Horse race bettingRegulated
  • Land-based (reference)Regulated
Regulator
National Gaming Control Board
Headline tax
55% GGR
Licence required
Yes
Last verified
24 Sept 2026

Summary

Papua New Guinea regulates gambling under the Gaming Control Act 2007, which set up the National Gaming Control Board and repealed the older Gaming, Bookmaking and Gaming Machine Acts. The Board licenses casinos, gaming machine operators and venues, bookmakers and betting premises, and approves lotteries. The Act also lets the Board approve an "overseas lottery or gaming product including lottery and gaming by means of the internet" (section 236), subject to prescribed conditions and, for any agreement the Board makes, the Minister's approval. No regulations setting those conditions and no public register of approvals were found, so the record treats online gambling as open only through Board approval. Bookmakers may also take bets by telephone or other indirect communication. Anything not authorised is an unlawful game, and playing one is an offence with a fine of up to K5,000 or 12 months' imprisonment. Gaming machines, which raise most of the gaming tax, pay a betting tax of 55% of gross profit, with a further 10% to the Community Benefit Fund and 5% to the Board. Bookmakers pay a turnover tax of 15% of gross bets, and a casino would pay 20% casino duty on taxable profit plus two 5% levies. Treasury recorded gaming machine tax receipts of K348.4 million and bookmakers turnover tax of K50.3 million in 2024, and cut its 2026 gaming machine forecast to K343.9 million, citing possible illegal gambling and non-compliance. The minimum age is 18. Casinos are covered by the 2015 anti-money laundering law at a K10,000 threshold. The National Parliament's bills database lists no gaming bill after the 2021 budget amendment.

Common pitfalls

Assuming online gambling is prohibited: section 236 of the Gaming Control Act 2007 lets the Board approve internet gaming, although no approval conditions or register are published. Assuming offshore supply is safe without approval: an unauthorised game is unlawful and playing it is an offence. Reading the 55% rate as a tax on all gambling revenue: it applies to gaming machine gross profit, while bookmakers pay 15% of gross bets. Relying on the 2007 text for tax rates: the 2016 amendment changed them.

Key facts

Regulator
National Gaming Control Board (NGCB)
Regulator type
Gaming board
Headline tax
55% GGR
Licence required
Yes
Minimum age
18+
Tax base
Gaming machines: betting tax of 55% of taxable gross profit (money played less payouts), with the first K2,500 of monthly gross profit per site exempt and rebated to the site owner (Gaming Control Act 2007, s. 164, as amended 2016). Operators must split monthly gross profit 55% betting tax, 10% Community Benefit Fund, 5% to the Board, 10% to the operator and 20% to the site owner (s. 163(4)). Bookmakers: turnover tax of 15% of the gross amount of every bet, less bets genuinely laid off with another licensed bookmaker (s. 209 as replaced in 2016). Casinos: casino duty of 20% of taxable profit to the IRC plus a 5% community benefit levy and a 5% gaming levy on taxable gross profit to the Board (ss. 104 and 105). The 55% rate in ggrTaxRate is the gaming machine rate and the 15% turnover rate is the bookmakers rate.

Licensing

Licence required
Yes
Application window
Not yet verified
Local establishment required
Not yet verified
Local server required
Not yet verified
Bank guarantee or bond
Bookmakers: K50,000 cash deposit and K100,000 bank guarantee held by the Board (s. 199).
Certification requirements
Gaming machines must be designed and manufactured by a person and to standards the Board approves (s. 3, "approved gaming machine"), return at least 85% of turnover to players in prizes (s. 162) and be connected to the Board's central monitoring and control system (s. 172).
Barriers to entry
Licence numbers are capped: one casino licence during the first ten years after the Act came into operation, then the number the National Executive Council sets (s. 40), and no more than four gaming machine operator's licences at a time (s. 130(4)); the Board may also cap bookmaker's licences by area (s. 196). Applications for gaming machine permits and licences are advertised and open to objection (ss. 149 to 153). Casino applicants and their close associates face a probity investigation paid for by the applicant (ss. 47 to 51). Bookmaker applicants must show financial ability, character and ticketing and accounting controls for turnover tax (ss. 194 and 195A). The conditions for internet gaming approvals are to be prescribed and none were found. The Board's own website was password-protected when checked, and no public licence register was found.

Licence types

  • Approval of an overseas lottery or gaming product, including internet gaming

    Scope
    Lottery and gaming offered in Papua New Guinea by an overseas operator through agents or the internet (Gaming Control Act 2007, ss. 3, 234 and 236).
    Fee basis
    Application fee "as is prescribed" (s. 236(1)); no prescribed amount was found.
  • Bookmaker's licence

    Scope
    Bookmaking at licensed betting premises and, with the turf club's approval, at racecourses within 30 km, on races in Papua New Guinea or Australia, boxing and wrestling and other gazetted events (ss. 193 and 195). The Board may grant exclusive national or regional rights (s. 197).
    Annual fee
    PGK 40,000 as of 8 Jun 2007
    Fee basis
    K40,000 for the licence and each renewal (s. 198). The bookmaker must also keep a K50,000 deposit and a K100,000 bank guarantee with the Board as security for winning bets (s. 199).
    Renewal terms
    Renewable under s. 201.
  • Betting premises licence

    Scope
    Premises used to conduct the business of a licensed bookmaker (ss. 203 and 204).
    Fee basis
    Prescribed application fee (s. 203(2)).
    Renewal terms
    Renewable under s. 206.
  • Casino licence

    Scope
    Operation of one casino (s. 40(2)), after a public call for expressions of interest made at the Minister's direction (s. 43).
    Term
    Ten years from grant unless cancelled or surrendered (s. 55).
    Fee basis
    The applicant pays the cost of the probity investigation (s. 51); casino duty and levies apply (ss. 104 and 105).
  • Gaming machine operator's licence

    Scope
    Importing, supplying, owning, maintaining and operating approved gaming machines at permitted sites; corporations only, with no more than four licences in force at a time (s. 130).
    Fee basis
    Periodic licence fee set by regulation (s. 159).
    Renewal terms
    Renewable under s. 136.
  • Gaming machine permit and special permit

    Scope
    A site owner (club, hotel, motel, tavern or other premises the Board approves) may keep and operate authorised gaming machines; a special permit covers a social, cultural or sporting body for up to one week (s. 120).
    Term
    12 months for a permit (s. 125).
    Fee basis
    Site owners bear K60 a month per machine towards central monitoring until the Board prescribes otherwise (s. 172(3)).
    Renewal terms
    Renewable under s. 127.
  • Gaming machine technician's licence

    Scope
    Servicing, repairing and maintaining gaming machines (ss. 139 to 147).
    Renewal terms
    Renewable under s. 146.
  • Authorised lottery approval

    Scope
    Lotteries, sweepstakes-type draws, totalisator betting and wagers on sporting events approved by the Board, or for up to three months by a delegated provincial or local authority (ss. 234 and 235).
    Fee basis
    Prescribed application fee (s. 235(1)).

Taxation

Headline GGR tax
55% GGR
Effective date
1 Jan 2017
Turnover tax
15%
Corporate tax
30%
Withholding mechanism
Gaming machine operators pay the betting tax to the Commissioner General within 14 days after the end of each month with a return (s. 164(2) and (3)). Bookmakers must record every bet on a betting ticket and pay turnover tax by the 21st of the following month with a return and duplicate tickets (ss. 208 to 211 as replaced in 2016). Casino duty is payable within 14 days after each month. Late payment penalties and interest follow the Tax Administration Act 2017 (2021 amendment). Treasury's 2026 Budget transfers to the provinces an amount equal to 40% of 2024 net bookmakers tax collections.
Tax base
Gaming machines: betting tax of 55% of taxable gross profit (money played less payouts), with the first K2,500 of monthly gross profit per site exempt and rebated to the site owner (Gaming Control Act 2007, s. 164, as amended 2016). Operators must split monthly gross profit 55% betting tax, 10% Community Benefit Fund, 5% to the Board, 10% to the operator and 20% to the site owner (s. 163(4)). Bookmakers: turnover tax of 15% of the gross amount of every bet, less bets genuinely laid off with another licensed bookmaker (s. 209 as replaced in 2016). Casinos: casino duty of 20% of taxable profit to the IRC plus a 5% community benefit levy and a 5% gaming levy on taxable gross profit to the Board (ss. 104 and 105). The 55% rate in ggrTaxRate is the gaming machine rate and the 15% turnover rate is the bookmakers rate.

Earmarked levies

  • Community Benefit Fund share of gaming machine gross profit: 10% (Community Benefit Fund Account, run by trustees under a Board trust deed (s. 163(4)(d) and (6)))
  • Board share of gaming machine gross profit: 5% (National Gaming Control Board (s. 163(4)(e)))
  • Casino community benefit levy: 5% of taxable gross profit (National Gaming Control Board, which keeps a ministerially approved share for its costs and pays the rest to the Community Benefit Fund (ss. 105 and 107))
  • Casino gaming levy: 5% of taxable gross profit (National Gaming Control Board (s. 105(2)(b)))

Compliance

Minimum age
18+
National self-exclusion
Not yet verified
AML regime
Anti-Money Laundering and Counter Terrorist Financing Act 2015: casinos are designated non-financial businesses and professions (s. 5) and take on the Part II obligations (customer due diligence, reporting and record keeping) at the K10,000 threshold (s. 52). Payments in respect of a lottery, bet or other game of chance are transactions under the Act (s. 5). Suspicious matters are reported to FASU (s. 41).
AML supervisor
Financial Analysis and Supervision Unit (FASU), Bank of Papua New Guinea
Source of funds thresholds
K10,000 for casino customer transactions (AML/CTF Act 2015, s. 52(1)(a)). Financial institutions report physical currency transactions of K20,000 or more to FASU within 10 working days (s. 39).
Central monitoring system
Every gaming machine must be connected to a central monitoring and control system approved by the Board, which can disable machines at a site in breach of its banking or other obligations (s. 172).
KYC requirements
Casinos must apply the customer due diligence obligations of the Anti-Money Laundering and Counter Terrorist Financing Act 2015 when a customer engages in a transaction of K10,000 or more (s. 52(1)(a)).
Stake limits
Not yet verified
Reporting obligations
The Board reports to the Minister by 31 March each year, including licences granted and disciplinary action, for tabling in Parliament, and reports to each Provincial Government every six months on gaming in the province (Gaming Control Act 2007, s. 23). Casino operators submit monthly revenue returns, keep approved internal controls and are audited (ss. 106 and 108 to 115); gaming machine operators bank gross profit daily and pay distributions by the 15th of the next month (s. 163); bookmakers file monthly turnover tax returns.
Game content restrictions
Operators must not allow under-18s to play, operate gaming machines or enter gaming areas (s. 258); bookmakers must keep under-18s off betting premises except racecourses (s. 224) and may not serve alcohol there (s. 225). Casinos may not extend credit, accept card-funded chip purchases or host an ATM (s. 78). Gaming machines must return at least 85% of turnover (s. 162). Ticket dispensing machines, sweepstakes, calcuttas and bingo are banned except by approved associations under Board rules (ss. 240 and 241). Casinos and the Board may exclude patrons, including on the patron's own application (s. 83).

Advertising

Advertising permitted
Not yet verified
Affiliate rules
Assisting in organising or conducting an unlawful game, or receiving a percentage of the amount wagered on one, is an offence (s. 244).
Penalties for breach
Unauthorised lottery advertising: a fine of up to K5,000 or 12 months' imprisonment for an individual, or K10,000 for a company (s. 237). Unlawful game notices: up to K5,000 or 12 months (s. 247).

Restrictions

  • Printing, publishing or exhibiting a ticket or an advertisement for a lottery that is not authorised, or sending anyone an advertisement for one, is an offence (Gaming Control Act 2007, s. 237(c) and (f)).
  • Posting or exhibiting any notice or list relating to an illegal lottery or unlawful game on land or premises is an offence (s. 247).
  • Applications for gaming machine permits and licences must be advertised so that objections can be made (s. 149).

Payments

Credit card ban
Not yet verified
Crypto stance
Not yet verified
Currency restrictions
Casinos may accept wagers only in money or chips, may not lend, extend credit or provide chips as part of a credit or debit card transaction, and may not have an ATM inside the casino (Gaming Control Act 2007, s. 78). They may run deposit accounts funded by money, cheques or traveller's cheques, and an electronic funds transfer to the operator counts as money (s. 79). Licensed bookmakers may borrow for the business only from a bank in the country (s. 220).

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 Board may reprimand a licensee, impose or vary conditions, suspend a licence for up to six months, cancel it or disqualify the licensee for up to three years (s. 188). It may disable gaming machines remotely (s. 172(4)) and seize and destroy unauthorised machines (s. 184).
Criminal penalties
Organising an unlawful game or running an unauthorised lottery: up to K5,000 or 12 months for an individual, K10,000 for a company (ss. 237 and 244). Illegal possession or supply of gaming machines: up to K20,000 or three years for an individual, K50,000 for a company (ss. 180 and 183). Unlawful sharing in gaming machine profits: up to K50,000 or five years (s. 163). Intentionally failing to make an AML threshold report: up to K500,000 or five years for an individual and K1,000,000 for a company (AML/CTF Act 2015, s. 39).
Operator liability
A game not authorised by or under the Gaming Control Act 2007 is unlawful (s. 5). Organising or conducting an unlawful game, taking a percentage of amounts wagered on one, running an unauthorised lottery or accepting bets without a bookmaker's licence are offences (ss. 222, 237 and 244). Directors and managers who knowingly authorise a company's offence are liable too (s. 265).
Player liability
Playing at or betting on an unlawful game, or being present where unlawful gaming takes place without lawful excuse, carries a fine of up to K5,000 or 12 months' imprisonment (s. 246). Placing a bet with anyone other than a licensed bookmaker carries a fine of K1,500 to K5,000 (s. 222). A person under 18 who plays after a warning faces a fine of up to K5,000 (s. 258(2)).

Notable actions

  • Operators of "High/Low" lottery games2008

    Game declared unlawful by the Head of State under s. 5(3); police operations at the Board's request followed, which the operators said were closing premises and removing equipment, and the National Court refused on 19 May 2008 to keep interim protection in place

Timeline

  1. 8 Jun 2007

    Gaming Control Act 2007 certified, establishing the National Gaming Control Board and providing for internet gaming approvals

  2. 19 May 2008

    National Court declines to suspend the declaration of "High/Low" lottery games as unlawful and the police operations enforcing it

  3. 7 Mar 2012

    Board's new management terminates the 2009 gaming machine operator contract with Fairfax Network, later litigated with related supplier claims

  4. 1 Jan 2013

    Gaming Control (2013 Budget) (Amendment) Act 2012 takes effect

  5. 20 Jan 2016

    Anti-Money Laundering and Counter Terrorist Financing Act 2015 certified, bringing casinos under AML/CTF obligations

  6. 1 Jan 2017

    Gaming machine betting tax rises from 46% to 55% of gross profit and bookmakers turnover tax from 4% to 15%

  7. 7 Feb 2022

    Gaming Control (2022 Budget) (Amendment) Act 2021 certified, moving gaming tax penalties to the Tax Administration Act 2017

  8. 11 Dec 2025

    2026 National Budget Volume 1 (version of 11 December 2025) forecasts gaming machine tax of K343.9 million, down 19.6% on the 2025 Budget, citing possible illegal gambling and non-compliance

Outlook

No gambling bill is before Parliament: the bills database lists nothing on gaming after the Gaming Control (2022 Budget) (Amendment) Act 2021. The 2026 Budget forecasts gaming machine tax falling 19.6% against the 2025 Budget, to K343.9 million, and links the weaker trend to possible illegal gambling or non-compliance despite new venues and betting methods, which points to compliance work rather than new law. Any change to gaming tax rates would normally come through a budget amendment to the Gaming Control Act.

Frequently asked questions

Is online gambling legal in Papua New Guinea?
Only with approval. Section 236 of the Gaming Control Act 2007 lets the National Gaming Control Board approve overseas lottery or gaming products, including internet gaming, subject to prescribed conditions. No regulations setting those conditions and no register of approvals were found. A game that is not authorised is unlawful, and playing it carries a fine of up to K5,000 or 12 months' imprisonment.
Who regulates gambling?
The National Gaming Control Board, set up by the Gaming Control Act 2007. It licenses casinos, gaming machine operators, venues and technicians, bookmakers and betting premises, and approves lotteries. The Internal Revenue Commission collects the gaming taxes.
How are gaming machines and betting taxed?
Gaming machines pay a betting tax of 55% of gross profit, and a further 10% goes to the Community Benefit Fund and 5% to the Board. Bookmakers pay 15% of the gross amount of every bet. Casino duty is 20% of taxable profit, plus a 5% community benefit levy and a 5% gaming levy.
How much gaming tax does the government collect?
Treasury's 2026 Budget records K348.4 million in gaming machine tax and K50.3 million in bookmakers turnover tax for 2024, and forecasts K343.9 million and K56.5 million for 2026.
What does a bookmaker's licence cost?
K40,000 for the licence and each renewal, plus a K50,000 deposit and a K100,000 bank guarantee held by the Board as security for winning bets.
What is the minimum gambling age?
Eighteen. Operators must keep under-18s from playing authorised games, using gaming machines or entering gaming areas, and bookmakers must keep them off betting premises except at racecourses.

Sources

  1. Gaming Control Act 2007 (No. 2 of 2007), as made

    Pacific Islands Legal Information Institute (PacLII), Papua New Guinea Sessional Legislation

    Certified on 8 June 2007. The Act comes into operation by notice in the National Gazette; the commencement notice was not found online. The Act is in operation: the IRC administers it and applies its tax rates, and Parliament amended it in 2012, 2016 and 2021.

    Tier 1Accessed 24 Sept 2026Published 8 Jun 2007
  2. Gaming Control Act 2007, consolidated to 2021 (PDF listed on the IRC Legislation Home page)

    Internal Revenue Commission of Papua New Guinea

    The PDF is served from a signed media.irc.gov.pg link generated by this page, so the page URL is given. The consolidation carries the 55% gaming machine betting tax and the 15% bookmakers turnover tax from the 2016 amendment; its Part VI turnover tax sections are renumbered (s. 210 imposes the tax) in line with the replacement Division.

    Tier 1Accessed 24 Sept 2026
  3. Gaming Control (2013 Budget) (Amendment) Act 2012 (No. 16 of 2012)

    Pacific Islands Legal Information Institute (PacLII), Papua New Guinea Sessional Legislation

    Tier 1Accessed 24 Sept 2026Published 30 Jan 2013
  4. Gaming Control (2017 Budget) (Amendment) Act 2016 (No. 46 of 2016)

    Pacific Islands Legal Information Institute (PacLII), Papua New Guinea Sessional Legislation

    The PacLII print heading reads "Certified on: 12 DEC 2015", which cannot be right for Act No. 46 of 2016; the Clerk's and Speaker's certificates at the end of the same print are dated 22 December 2016 (made by Parliament on 8 November 2016), used here. Section 1 is deemed to operate from 18 September 2014 and the rest from 1 January 2017.

    Tier 1Accessed 24 Sept 2026Published 22 Dec 2016
  5. Gaming Control (2022 Budget) (Amendment) Act 2021 (No. 30 of 2021)

    Pacific Islands Legal Information Institute (PacLII), Papua New Guinea Sessional Legislation

    Tier 1Accessed 24 Sept 2026Published 7 Feb 2022
  6. Internal Revenue Commission home page: Tax Quick List

    Internal Revenue Commission of Papua New Guinea

    Read on 24 September 2026: Bookmakers Turnover Tax 15% of taxable turnover, Gaming Machine Tax 55% of gross profit, corporate income tax for residents 30%, GST 10%.

    Tier 1Accessed 24 Sept 2026
  7. Other Taxes: Gaming Machine Tax, Departure Tax, Bookmaker Tax

    Internal Revenue Commission of Papua New Guinea

    Tier 1Accessed 24 Sept 2026
  8. PNG Lotteries Association Inc v Somare [2008] PGNC 323; N3377

    National Court of Papua New Guinea (via PacLII)

    The judgment refers to the "Gaming Control Act 2000"; the sections it applies (ss. 5(3) and 272) are those of the Gaming Control Act 2007, so this is read as a slip. The judgment shows the 2007 Act in operation by April 2008.

    Tier 1Accessed 24 Sept 2026Published 19 May 2008
  9. Tier 1Accessed 24 Sept 2026Published 6 Apr 2017
  10. Anti-Money Laundering and Counter Terrorist Financing Act 2015 (No. 20 of 2015)

    Pacific Islands Legal Information Institute (PacLII), Papua New Guinea Sessional Legislation

    Tier 1Accessed 24 Sept 2026Published 20 Jan 2016
  11. Bills and Legislation database

    National Parliament of Papua New Guinea

    All 550 entries (bill dates 2014 to 29 January 2026) were read through the page's own data feed on 24 September 2026. The only gambling measures are the Gaming Control budget amendments of 2012, 2016 and 2021; no gaming bill appears after the Gaming Control (2022 Budget) (Amendment) Act 2021.

    Tier 2Accessed 24 Sept 2026
  12. Tier 2Accessed 24 Sept 2026Published 11 Dec 2025

Spotted something out of date? Report a correction.

This page is industry reference information and not legal advice.

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