Saint Vincent and the Grenadines: gambling regulation and licensing

Saint Vincent and the Grenadines has no licensing regime for online gambling. The Gambling, Lotteries and Betting Act (Chapter 387) is the general gambling law: a permit from the Gaming Authority, made up of the Commissioner of Police, the Comptroller of Inland Revenue and two other members, is needed to receive or negotiate bets, run a betting office or carry on casino activity. The Act does not allow a permit for an internet-based casino. We could not find the Act published online, so its terms here are as the Caribbean Financial Action Task Force described them in its 2024 mutual evaluation. Lotteries run under the National Lotteries Authority Act (Act No. 23 of 2002), and the National Lotteries Authority sells its draw games through agents across the islands. No casino operates: the CFATF found none, the Financial Intelligence Unit casino register is empty, and the budget records no gaming licence revenue. Any gambling business, including internet gambling, must register with the Financial Intelligence Unit as a non-regulated service provider under regulations made in 2022 and pass a fit and proper test. There is no gaming duty. Operators account for VAT on stakes less prizes, lottery tickets of the National Lotteries Authority and the Windward Islands Lotteries Commission are VAT exempt, and lottery prizes above $500 carry a 10% tax deducted by the promoter. Corporate income tax is 28%. The House of Assembly Acts lists to 2025 show no gambling legislation since 2002, and we found no pending bill.

Regulator

Gaming Authority

Regulator type

Gaming board

Headline tax

Not yet verified

Licence required

Yes

Minimum age

Not yet verified

Tax base

There is no dedicated gaming duty. Gambling operators account for VAT on gambling supplies per tax period on total amounts wagered less total monetary prizes paid, multiplied by the tax fraction (Value Added Tax Act s.20(3)); no VAT is due for a period in which prizes exceed stakes (s.20(4)). The Government budget carries a "Gaming" licence revenue line with nil receipts for 2024 and 2025 and nil estimates to 2028.

Licence required

Yes

Application window

Not yet verified

Local establishment required

Not yet verified

Local server required

Not yet verified

Notable licensees

National Lotteries Authority (NLASVG), Pauls Avenue, Kingstown: statutory lottery body running the national draw games

Barriers to entry

There is no licence for online casino gambling: the Gambling, Lotteries and Betting Act does not allow a permit for an internet-based casino. Land-based betting and casino activity needs a Gaming Authority permit, and every gambling business must also register with the Financial Intelligence Unit, which may refuse applicants that pose significant money laundering risk or fail its fit and proper test. We could not find the Act or its fees published online.

Headline GGR tax

Not yet verified

Effective date

Not yet verified

Corporate tax

28%

Player winnings tax

10% on all prize winnings and winning tickets exceeding $500 in lotteries promoted under the National Lotteries Authority Act or the Gambling, Lotteries and Betting Act (Income Tax Act s.79B). The Minister may exempt entertainment and society lotteries (s.79D). We found no tax on betting or casino winnings.

Withholding mechanism

Deducted by the promoter of the lottery or any person in a position of responsibility for, or control over, its proceeds (Income Tax Act s.79C).

VAT treatment

Standard rate 16%. Gambling supplies (lottery or raffle tickets and the acceptance of bets) are taxed on a net basis under s.20. Tickets in lotteries of the National Lotteries Authority and the Windward Islands Lotteries Commission, and gambling supplies by approved non-profit bodies, are exempt (Fourth Schedule para. 1 items (16) and (17)). Bad debt relief does not apply to gambling supplies (s.20(5)).

Tax base

There is no dedicated gaming duty. Gambling operators account for VAT on gambling supplies per tax period on total amounts wagered less total monetary prizes paid, multiplied by the tax fraction (Value Added Tax Act s.20(3)); no VAT is due for a period in which prizes exceed stakes (s.20(4)). The Government budget carries a "Gaming" licence revenue line with nil receipts for 2024 and 2025 and nil estimates to 2028.

Minimum age

Not yet verified

National self-exclusion

Not yet verified

AML regime

Providers of gambling services, including internet gambling and floating casinos, and operators of a casino or common gaming house are non-regulated service providers under the NRSP Regulations 2022, supervised by the Financial Intelligence Unit, which began registering the sector in March 2022. Directors, senior officers and compliance officers must pass a fit and proper test. The CFATF mutual evaluation (adopted November 2023, published January 2024) found no casinos operating and rated regulation and supervision of these businesses (R.28) largely compliant.

AML supervisor

Financial Intelligence Unit

KYC requirements

Gambling businesses registered as non-regulated service providers are subject to the customer due diligence, record keeping and training duties of the Anti-Money Laundering and Terrorist Financing Regulations 2014 and the AML/CFT Code (CFATF mutual evaluation, criterion 22.1).

Stake limits

Not yet verified

Reporting obligations

Staff must report knowledge or suspicion of money laundering to the compliance officer, who must disclose it to the Financial Intelligence Unit (Proceeds of Crime Act ss.126 and 127). Lottery promoters deduct and account for the 10% tax on prizes over $500 (Income Tax Act s.79C).

ISP blocking

Not yet verified

DNS blocking

Not yet verified

Payment blocking

Not yet verified

App store takedowns

Not yet verified

Administrative penalties

A supervisory authority, which for gambling businesses is the Financial Intelligence Unit, may impose administrative penalties for listed AML/CFT contraventions (Administrative Penalties Regulations 2024), and may refuse or cancel registration (NRSP Regulations 2022 regs. 5 and 6).

Criminal penalties

Carrying on a gambling business without registering with the Financial Intelligence Unit: 12 months or $20,000 or both on summary conviction, 5 years or $100,000 or both on indictment (Proceeds of Crime Act s.155(3)). Failure to report suspicion of money laundering: 5 years or $500,000 or both on summary conviction, 10 years or an unlimited fine on indictment (ss.126 and 127). We could not read the offence provisions of the Gambling, Lotteries and Betting Act.

Operator liability

Operators must hold a Gaming Authority permit for betting and casino business and must register with the Financial Intelligence Unit; operating without registration is an offence under Proceeds of Crime Act s.155.

1. 19 Apr 2002

   House of Assembly passes the Bill establishing a national authority to promote lotteries

2. 28 May 2002

   National Lotteries Authority Act (Act No. 23 of 2002) published

3. 2005

   Income Tax Act amended to charge 10% on lottery prizes over $500, deducted by the promoter

4. 2006

   Value Added Tax Act enacted with a net basis for gambling supplies and an exemption for national and Windward Islands lottery tickets

5. 23 Feb 2022

   Regulations gazetted requiring gambling businesses, including internet gambling, to register with the Financial Intelligence Unit

6. Mar 2022

   Financial Intelligence Unit begins registering non-regulated service providers

7. Nov 2023

   CFATF plenary adopts the fourth round mutual evaluation, which records no casinos operating

8. 26 Mar 2024

   AML/CFT Administrative Penalties Regulations gazetted

9. May 2026

   CFATF second enhanced follow-up report keeps the country in enhanced follow-up, with a final report due in May 2027

We found no gambling bill or consultation. Saint Vincent and the Grenadines remains in CFATF enhanced follow-up, and its third and final follow-up report is due at the May 2027 plenary; any change to the supervision of gambling businesses would show there.

Can an operator get an online gambling licence in Saint Vincent and the Grenadines?

No. The Gambling, Lotteries and Betting Act does not allow a permit for an internet-based casino, and no other law provides an online gambling licence. A gambling business, including internet gambling, must still register with the Financial Intelligence Unit for AML purposes.

Who issues gambling permits?

The Gaming Authority under the Gambling, Lotteries and Betting Act, made up of the Commissioner of Police, the Comptroller of Inland Revenue and two other members. Its permit covers receiving or negotiating bets, betting offices and casino activity.

Are there casinos in Saint Vincent and the Grenadines?

None operate. The CFATF mutual evaluation published in January 2024 found none, the Financial Intelligence Unit casino register is empty, and the budget records no gaming licence revenue for 2024 or 2025.

How is gambling taxed?

There is no gaming duty. Operators pay VAT on total stakes less prizes, national lottery and Windward Islands lottery tickets are VAT exempt, and lottery prizes above $500 carry a 10% tax deducted by the promoter. Corporate income tax is 28%.

Who supervises gambling businesses for anti-money laundering purposes?

The Financial Intelligence Unit, which registers them as non-regulated service providers, applies a fit and proper test and can refuse or cancel registration and impose administrative penalties. Operating without registration is a criminal offence.

• Saint Lucia
• Grenada
• Dominica
• Barbados
• Saint Kitts and Nevis

1. Income Tax Act, Chapter 435 (Revised Edition 2009), Part VIIA "Tax on Lottery Prizes and Winnings", sections 79A to 79D

   Inland Revenue Department, Saint Vincent and the Grenadines

   Revised edition text current to 2009. Of the later amending Acts, we read the Income Tax (Amendment) Act 2020 (Act No. 20 of 2020) and the Finance Act 2023 (Act No. 10 of 2023) and neither touches Part VIIA. We did not read the Income Tax (Amendment) Act 2019 (Act No. 4 of 2019).

   Tier 1Accessed 24 Sept 2026Published 2009
2. Income Tax (Amendment) Act, 2020 (Act No. 20 of 2020)

   Ministry of Finance, Saint Vincent and the Grenadines

   Tier 1Accessed 24 Sept 2026Published 30 Dec 2020
3. Value Added Tax Act, Chapter 445 (Act No. 25 of 2006, Revised Edition 2009), sections 2, 20 and 28 and Fourth Schedule paragraph 1 items (16) and (17)

   Inland Revenue Department, Saint Vincent and the Grenadines

   Revised edition text current to 2009 (amendments to Act No. 1 of 2008). The House of Assembly lists later VAT amending Acts (No. 27 of 2011, No. 20 of 2016, No. 8 of 2017, No. 3 of 2019 and No. 7 of 2022) that we did not read, so a later change to the gambling provisions cannot be ruled out.

   Tier 1Accessed 24 Sept 2026Published 2009
4. List of Taxes (corporate income tax, VAT, withholding tax rates)

   Inland Revenue Department, Saint Vincent and the Grenadines

   Tier 1Accessed 24 Sept 2026
5. Anti-money laundering and counter-terrorist financing measures: St. Vincent and the Grenadines, Mutual Evaluation Report (January 2024), pp. 12, 24, 29, 124, 127 and 250 to 251 (criterion 28.1 on the Gambling, Lotteries and Betting Act)

   Caribbean Financial Action Task Force

   The Gambling, Lotteries and Betting Act, Chapter 387, is not published on any official Saint Vincent and the Grenadines website we could find, so its provisions are stated here as the CFATF assessors describe them.

   Tier 2Accessed 24 Sept 2026Published 30 Jan 2024
6. Saint Vincent and the Grenadines: 2nd Enhanced Follow-up Report and Technical Compliance Re-Rating (May 2026)

   Caribbean Financial Action Task Force

   Tier 2Accessed 24 Sept 2026Published May 2026
7. Anti-Money Laundering and Terrorist Financing (Non-Regulated Service Providers) Regulations, 2022 (S.R.O. No. 5 of 2022), regulations 2 to 6 and 11

   Financial Intelligence Unit, Saint Vincent and the Grenadines

   Tier 1Accessed 24 Sept 2026Published 23 Feb 2022
8. NRSP/DNFBP Registration (section 155 of the Proceeds of Crime Act 2013; application, refusal and certificate of registration)

   Financial Intelligence Unit, Saint Vincent and the Grenadines

   Tier 1Accessed 24 Sept 2026
9. List of Registrants: Casinos (no entries; the matching list of de-registrants for casinos is also empty, 24 September 2026)

   Financial Intelligence Unit, Saint Vincent and the Grenadines

   Tier 1Accessed 24 Sept 2026
10. Offences and Penalties: summary of AML/CFT offences relevant to Non-Regulated Service Providers under the Proceeds of Crime Act 2013 and the AML and TF Regulations 2014

    Financial Intelligence Unit, Saint Vincent and the Grenadines

    Tier 1Accessed 24 Sept 2026
11. Anti-Money Laundering and Terrorist Financing (Administrative Penalties) Regulations 2024 (S.R.O. No. 18 of 2024)

    Financial Services Authority, Saint Vincent and the Grenadines

    Tier 1Accessed 24 Sept 2026Published 26 Mar 2024
12. Estimates for the year 2026, Inland Revenue Department revenue, item 11452 1087 "Gaming" (nil for 2024 actual, 2025 approved and 2026 to 2028; the 2025 revised column is blank)

    Ministry of Finance, Economic Planning and Information Technology, Saint Vincent and the Grenadines

    Tier 2Accessed 24 Sept 2026Published 2026
13. Acts of 2002 (list of Bills and Acts): Act No. 23 of 2002, "An Act to provide for the Establishment of A National Authority to promote the development of lotteries in SVG"

    House of Assembly of Saint Vincent and the Grenadines

    The list gives the assent date as "27.05.05", which reads as a typing error for 27 May 2002 since publication is dated 28 May 2002. We use the passage and publication dates only.

    Tier 2Accessed 24 Sept 2026Published 2002
14. Acts (annual lists of Bills and Acts, 1993 to 2025; searched for gaming, gambling, lottery, betting and casino, 24 September 2026)

    House of Assembly of Saint Vincent and the Grenadines

    Tier 2Accessed 24 Sept 2026
15. National Lotteries Authority (NLASVG), Kingstown: home page, games, archives and agent lists

    National Lotteries Authority, Saint Vincent and the Grenadines

    Tier 2Accessed 24 Sept 2026