Suriname: gambling regulation and licensing

Suriname licenses casinos, online casinos, sports betting and lotteries under three laws that came into force on 15 September 2023. The Wet Hazardspelen (S.B. 2023 no. 135) lets the President, on the advice of the Gaming Control Board Suriname (GCBS), license up to 20 casinos in hotels of at least three stars, plus up to three more in new five-star hotels, and up to three online casino licences. An online casino licence covers internet casino games and sports betting, and is needed to offer them to players in Suriname from any country. The Loterijwet (S.B. 2023 no. 136) licenses commercial lotteries, online only for online casino licensees, and one-off charitable or promotional lotteries. Licensees must be public limited companies (N.V.) with at least 25% of shares held by Surinamese residents, and players must be 21. The GCBS, created by the Wet Toezicht en Controle Kansspelen of 2009, supervises the sector, advises on every licence, keeps a central exclusion register and is the AML/CFT supervisor; it answers to the Minister of Justice and Police. Profits from casinos and online casinos are taxed at 40%, casinos also pay a monthly casino tax of SRD 1,600 per slot machine and SRD 12,000 per table, and lotteries pay lottery tax of 25% of the ticket issue and 10% of prizes. The 2023 Act required the three former lottery licensees, which ran about 900 betting outlets, to convert to online casino licences and cut their game centres over three years. A private members' bill tabled on 11 December 2025 would instead ban online gambling, order internet and payment blocking and repeal the online casino licence. It was still in committee in May 2026, and the GCBS told the committee it prefers regulation to a ban.

Regulator

Gaming Control Board Suriname (GCBS)

Regulator type

Gaming board

Headline tax

Not yet verified

Licence required

Yes

Minimum age

21+

Tax base

Income tax on the profits (opbrengsten) of casinos and online casinos is charged at a special 40% rate (Wet Hazardspelen art. 18(1)), which covers online casino games and sports betting. Casinos also pay casino tax per device: SRD 1,600 a month for each slot machine and SRD 12,000 a month for each gaming table, roulette included (Casino Tax Act art. 6 as amended by S.B. 2022 no. 151). Licensed lotteries pay lottery tax of 25% of the full value of all tickets issued or goods raffled, plus 10% of each prize (Lottery Tax Act art. 2). No tax on gross gaming revenue as such was found. The Minister of Finance put 2023 casino tax receipts at an estimated SRD 20 million, with casino income tax of SRD 21 million and lottery tax of SRD 5.5 million in 2022.

Licence required

Yes

Application window

Capped

Local establishment required

Yes

Local server required

Not yet verified

Licence cap

3

Typical time to licence

Commercial lottery: GCBS advice within five months and a presidential decision within one month, then six months to file internal policies, two months for GCBS advice and one month for the final decision (Loterijbesluit art. 7).

Bank guarantee or bond

Commercial lottery applicants must show working capital of at least USD 250,000 and paid-up capital of at least USD 50,000 (Loterijbesluit art. 6(3)); casino and online casino applicants must meet solvency and liquidity guidelines to be set by state decree (Wet Hazardspelen art. 3(2)). A lottery licence may be refused if the applicant cannot give security for the prizes (Loterijwet art. 11).

Certification requirements

Online lottery games must meet international certification under rules set by the GCBS (Loterijwet art. 6(4)); the GCBS sets technical standards for online licensees (Wet Hazardspelen explanatory memorandum to art. 6). New digital casino games must be registered with the GCBS (art. 8(6)(e)).

Barriers to entry

Online casino licences are capped at three and casino licences at 20 (plus three for new five-star hotels). Licensees must be Surinamese N.V. companies with at least 25% of shares held by resident Surinamese nationals; a casino must be part of an operating hotel of at least three stars with the same shareholders. Owners, directors and beneficial owners are screened before and after licensing, and any change of control or management needs prior presidential consent. The Minister of Finance reported 20 registered casinos in September 2023. The count of online casino licences granted was not found.

Headline GGR tax

Not yet verified

Effective date

15 Sept 2023

Corporate tax

40%

Player winnings tax

The 10% lottery tax on each prize may be withheld from the prize by the licensee (Lottery Tax Act arts. 2 and 3(2)). No tax on casino or betting winnings was found.

Withholding mechanism

Casino tax: monthly return and payment within 15 days after the month (Casino Tax Act art. 8), records may be kept in foreign currency. Lottery tax: paid before the draw, or within five working days after it where ticket numbers are not known in advance; digital lottery software must calculate and book the tax on each ticket (Lottery Tax Act art. 3 as amended in 2015).

Tax base

Income tax on the profits (opbrengsten) of casinos and online casinos is charged at a special 40% rate (Wet Hazardspelen art. 18(1)), which covers online casino games and sports betting. Casinos also pay casino tax per device: SRD 1,600 a month for each slot machine and SRD 12,000 a month for each gaming table, roulette included (Casino Tax Act art. 6 as amended by S.B. 2022 no. 151). Licensed lotteries pay lottery tax of 25% of the full value of all tickets issued or goods raffled, plus 10% of each prize (Lottery Tax Act art. 2). No tax on gross gaming revenue as such was found. The Minister of Finance put 2023 casino tax receipts at an estimated SRD 20 million, with casino income tax of SRD 21 million and lottery tax of SRD 5.5 million in 2022.

Minimum age

21+

National self-exclusion

Centraal register uitsluiting kansspelen (CRUKS), kept by the GCBS (mandatory)

KYC timing

Before account access for online play; on entry for casinos

AML regime

Act on the prevention and combating of money laundering and terrorist financing (S.B. 2022 no. 38) and the Act on the reporting of unusual transactions (S.B. 2002 no. 65); the GCBS supervises AML/CFT/PF compliance in the sector and issues binding guidelines (Guidelines 001.21 and 002.23). Operators must report to FIU Suriname and keep records for seven years. Persons under criminal investigation for economic offences, money laundering or organised crime can be barred from casinos, online casinos and lotteries by the Procurator General.

AML supervisor

Gaming Control Board Suriname

Source of funds thresholds

Cash prizes of SRD 10,000 or more in lotteries must be paid by bank transfer (Loterijwet art. 6(6)).

Central monitoring system

None for casinos found. Digital lottery operators must make their lottery software accessible to bodies designated by the Minister of Finance before selling tickets and build in a module that calculates and books the tax on each ticket (Lottery Tax Act art. 3(7), added in 2015).

KYC requirements

Online casino and online lottery players need a player profile before access, with full name, date of birth, address, nationality, a scan of the identity card, mobile number and email address, verified before access (Wet Hazardspelen art. 9(1); Loterijwet art. 5). Casino visitors must identify and register on entry with an identity card, driving licence or passport, in a register whose format the GCBS prescribes (art. 8(2)). GCBS guidelines require customer due diligence on customers, beneficial owners and persons acting for them, and enhanced due diligence for non-residents, legal persons and PEPs.

Stake limits

Not yet verified

Reporting obligations

Licensees file an approved annual report complying with the Annual Accounts Act with the GCBS each year, failing which the licence can be revoked (Wet Hazardspelen art. 14(1)(e)); online licensees keep a near real time control database of each player's profile changes, stakes and winnings by game type and interventions (art. 9(2) and (3)); casinos notify the GCBS of any closure. Licensees must give GCBS inspectors books, data and access on request (Wet Tcik arts. 9 to 13).

Game content restrictions

Casinos may offer only French and American roulette, blackjack, baccarat and chemin de fer, punto banco, twin roulette, sic bo, big wheel and poker, and roulette, reel, bingo or keno, racing and other registered digital machines (Wet Hazardspelen art. 8(5) and (6)). Casinos must close from 04:00 to 10:00 on weekdays and 06:00 to 10:00 at weekends; game centres open Monday to Friday from 14:00 to 24:00, in separate buildings at least 500 metres from sports facilities, youth centres and boarding schools; sales points may not take bets and may not be in supermarkets. Commercial lotteries: no more than three draws a day per lottery.

Advertising permitted

Not yet verified

Penalties for breach

Loterijwet art. 15 offences: up to four years' imprisonment and a fifth-category fine, or either (art. 21).

Credit card ban

Not yet verified

Crypto stance

Not yet verified

Payment blocking regime

None in force. Casino, online casino and lottery licensees may not give players credit or arrange it (Wet Hazardspelen art. 8(3); Loterijwet art. 5(4)). The pending online gambling ban bill would bar banks, credit institutions, payment providers, telecom operators and fintech platforms from processing transactions linked to online gambling, under detection and blocking guidelines from the Central Bank of Suriname (art. 4).

Withdrawal timeframe rules

Lottery prizes must be handed over within 90 working days of the draw; unclaimed prizes are forfeit to the State (Loterijwet art. 14). Cash lottery prizes of SRD 10,000 or more are paid by bank transfer (art. 6(6)).

ISP blocking

Not yet verified

DNS blocking

Not yet verified

Payment blocking

Not yet verified

App store takedowns

Not yet verified

Administrative penalties

GCBS fines of up to SRD 1 million on licensees and their managers for breaches of Wet Hazardspelen arts. 7 to 10, and temporary closure of a casino or online casino for up to three months after three fines in two years, with presidential consent (Wet Hazardspelen arts. 14(8) and 19). Up to SRD 1 million per unmet GCBS request and 100% of unpaid contributions (Wet Tcik arts. 14 and 15). Up to SRD 1 million under the Loterijwet and suspension of a lottery for up to two months (arts. 19 and 20). Licence revocation by the President.

Criminal penalties

Operating a casino or online casino without a licence: up to four years' imprisonment and a third-category fine, doubled for a repeat within two years (Criminal Code art. 313 as amended by S.B. 2023 no. 135); facilitating unlicensed gambling: up to one year's detention (art. 539). Lottery offences: up to four years and a fifth-category fine (Loterijwet art. 21). Obstructing GCBS inspectors: up to one year's detention and a third-category fine (Wet Tcik art. 16).

Operator liability

Unlicensed operators, including those offering online casino services to Suriname from abroad (Wet Hazardspelen art. 6(3)), commit a crime under Criminal Code art. 313. The GCBS gathers information on illegal supply and passes it to investigators; the police under the Public Prosecution Service investigate, and GCBS officers designated by the Ministers may also investigate.

Player liability

Knowingly taking part in an unlicensed lottery is an offence (Loterijwet art. 15(c)); playing casino games is an offence only where gambling is carried on as a business (Criminal Code art. 313(1)(3)). The ban bill would make taking part in online gambling from Suriname, including through VPNs, an offence.

1. 27 Dec 1933

   Lottery Tax Act adopted (in force 1 January 1934).

2. 22 Apr 1939

   Loterijwet 1939 requires a licence for every lottery.

3. 27 Jul 1962

   Wet Hazardspelen 1962 allows licensed casinos in designated hotels, open to non-residents, with a 50% income tax on casino profits.

4. 27 Dec 2002

   Casino Tax Act 2002 introduces a monthly tax per slot machine and table (in force 1 January 2003).

5. 2 Jun 2009

   Wet Toezicht en Controle Kansspelen creates the gaming supervisory institute.

6. 14 Jan 2019

   S.B. 2019 no. 2 opens casinos to residents aged 21 and over and caps casino licences at 20.

7. 30 Dec 2022

   Casino tax doubled to SRD 1,600 per machine and SRD 12,000 per table a month.

8. 14 Sept 2023

   New Wet Hazardspelen, Loterijwet and Wet Tcik amendment published, introducing up to three online casino licences; in force the next day.

9. 14 Oct 2024

   Loterijbesluit sets lottery licence procedures, capital requirements and fees.

10. 11 Dec 2025

    Private members' bill to ban online gambling submitted to the National Assembly.

11. 4 May 2026

    GCBS tells the Committee of Rapporteurs that a total ban could push play underground and that regulation is preferable.

12. 2 Jun 2026

    Ministry of Justice and Police and GCBS brief partner agencies on supervision and enforcement.

The online gambling ban bill is the main uncertainty: if passed it would repeal the online casino licence and require internet and payment blocking, but in May 2026 it was still with the Committee of Rapporteurs and the GCBS argued there for regulation and for stronger enforcement powers. Several state decrees the 2023 Wet Hazardspelen calls for, including application procedures, fees, solvency rules and the final number of game centres, were not found, and the GCBS told the committee its research on gambling behaviour had been prepared but not yet carried out.

Can an operator get an online gambling licence in Suriname?

Yes. The Wet Hazardspelen of 2023 provides for up to three online casino licences, granted by the President after advice from the Gaming Control Board Suriname, covering online casino games and sports betting. Applicants must be Surinamese N.V. companies with at least 25% of shares held by resident Surinamese nationals. A bill to ban online gambling is pending.

Can a foreign operator serve Surinamese players without a local licence?

No. The online casino licence requirement covers offering online casino services in Suriname whatever the country of operation, and unlicensed operation is punishable under article 313 of the Criminal Code by up to four years' imprisonment.

Who regulates gambling in Suriname?

The Gaming Control Board Suriname (Toezicht en Controle Instituut voor Kansspelen) supervises the sector, advises on licences and is the AML/CFT supervisor, under the Minister of Justice and Police. Licences are granted by the President, and small incidental lotteries by District Commissioners.

How is gambling taxed?

Profits from casinos and online casinos are taxed at 40%. Casinos also pay casino tax of SRD 1,600 a month per slot machine and SRD 12,000 per table. Lotteries pay lottery tax of 25% of the tickets issued plus 10% of each prize. Licensees also pay a monthly contribution to the GCBS.

What is the minimum gambling age?

Twenty-one, for casinos, online casinos and lotteries. Online players must open a verified profile before playing, and casino visitors must identify and register on entry.

What would the online gambling ban bill change?

It would ban offering and playing online gambling for money, including through VPNs, ban its advertising, bar banks and payment providers from processing related payments, have the telecom regulator order blocking within 24 hours, and repeal the online casino licence. It was submitted on 11 December 2025 and was still in committee in May 2026.

• Guyana
• Curacao
• Aruba
• Netherlands
• Trinidad and Tobago

1. Gambling Act (Wet Hazardspelen) of 13 September 2023, also amending the Criminal Code, the Code of Criminal Procedure and the Casino Tax Act 2002, S.B. 2023 no. 135, with explanatory memorandum

   Staatsblad van de Republiek Suriname (copy published by SRiS, Stichting voor de Rechtsorde in Suriname) (translated)

   Tier 1Accessed 24 Sept 2026Published 14 Sept 2023
2. Lottery Act (Loterijwet) of 13 September 2023, S.B. 2023 no. 136, with explanatory memorandum

   Staatsblad van de Republiek Suriname (copy published by SRiS, Stichting voor de Rechtsorde in Suriname) (translated)

   Tier 1Accessed 24 Sept 2026Published 14 Sept 2023
3. Act of 13 September 2023 amending the Gaming Supervision and Control Act (Wet Toezicht en Controle Kansspelen), S.B. 2023 no. 134

   Staatsblad van de Republiek Suriname (copy published by SRiS, Stichting voor de Rechtsorde in Suriname) (translated)

   Tier 1Accessed 24 Sept 2026Published 14 Sept 2023
4. Gaming Supervision and Control Act (Wet Toezicht en Controle Kansspelen) of 2 June 2009, S.B. 2009 no. 78

   Staatsblad van de Republiek Suriname (copy published by SRiS, Stichting voor de Rechtsorde in Suriname) (translated)

   Tier 1Accessed 24 Sept 2026Published 2 Jun 2009
5. Lottery Decree (Loterijbesluit), State Decree of 14 October 2024 implementing articles 3(7) and 4(6) of the Lottery Act, S.B. 2024 no. 138

   Staatsblad van de Republiek Suriname (copy published by SRiS, Stichting voor de Rechtsorde in Suriname) (translated)

   Tier 1Accessed 24 Sept 2026Published 14 Oct 2024
6. Casino Tax Act 2002 (Wet Casinobelasting 2002) of 27 December 2002, S.B. 2002 no. 111

   Staatsblad van de Republiek Suriname (copy published by SRiS, Stichting voor de Rechtsorde in Suriname) (translated)

   Tier 1Accessed 24 Sept 2026Published 27 Dec 2002
7. Act of 11 April 2011 amending the Casino Tax Act 2002, S.B. 2011 no. 39, with explanatory memorandum

   Staatsblad van de Republiek Suriname (copy published by SRiS, Stichting voor de Rechtsorde in Suriname) (translated)

   Tier 1Accessed 24 Sept 2026Published 15 Apr 2011
8. Act of 30 December 2022 further amending the Casino Tax Act 2002, S.B. 2022 no. 151, with explanatory memorandum

   Staatsblad van de Republiek Suriname (copy published by SRiS, Stichting voor de Rechtsorde in Suriname) (translated)

   Tier 1Accessed 24 Sept 2026Published 30 Dec 2022
9. Lottery Tax Act (Wet op de Loterijbelasting) of 27 December 1933, G.B. 1933 no. 103, consolidated to S.B. 2002 no. 108

   Staatsblad van de Republiek Suriname (copy published by SRiS, Stichting voor de Rechtsorde in Suriname) (translated)

   Article 1 of this consolidation still refers to lotteries licensed under the Loterijwet 1939, which was repealed in 2023; article 25 of the Loterijwet 2023 applies the lottery tax to all lotteries licensed under the new Act. The 2,500 guilder prize threshold in article 2 is expressed in the pre-2004 currency.

   Tier 1Accessed 24 Sept 2026
10. Act of 27 March 2015 further amending the Lottery Tax Act 1933, S.B. 2015 no. 43

    Staatsblad van de Republiek Suriname (copy published by SRiS, Stichting voor de Rechtsorde in Suriname) (translated)

    Tier 1Accessed 24 Sept 2026Published 27 Mar 2015
11. Gambling Act 1962 (Wet Hazardspelen 1962) of 27 July 1962, G.B. 1962 no. 114 (repealed in 2023)

    Toezicht en Controle Instituut voor Kansspelen (Gaming Control Board Suriname) (translated)

    Tier 1Accessed 24 Sept 2026Published 27 Jul 1962
12. Act of 28 December 2018 amending the Gambling Act 1962, S.B. 2019 no. 2, with explanatory memorandum

    Toezicht en Controle Instituut voor Kansspelen (Gaming Control Board Suriname) (translated)

    Tier 1Accessed 24 Sept 2026Published 14 Jan 2019
13. Lottery Act 1939 (Loterijwet 1939) of 22 April 1939, G.B. 1939 no. 31, consolidated to S.B. 2004 no. 24 (repealed in 2023)

    Toezicht en Controle Instituut voor Kansspelen (Gaming Control Board Suriname) (translated)

    Tier 1Accessed 24 Sept 2026Published 22 Apr 1939
14. GCBS Guideline no. 001.21 on anti-money laundering and countering the financing of terrorism for the gaming sector

    Toezicht en Controle Instituut voor Kansspelen (Gaming Control Board Suriname) (translated)

    Tier 1Accessed 24 Sept 2026
15. GCBS Guideline no. 002.23 on customer due diligence in the gaming sector

    Toezicht en Controle Instituut voor Kansspelen (Gaming Control Board Suriname) (translated)

    Tier 1Accessed 24 Sept 2026
16. Gaming Control Board Suriname home page: licensing, complaints, CRUKS exclusion register and AML reporting

    Toezicht en Controle Instituut voor Kansspelen (Gaming Control Board Suriname) (translated)

    The GCBS website returned HTTP 406 or 500 to automated requests on 2026-09-24, so this page was read from the Internet Archive snapshot given in archiveUrl. Documents linked from it were downloaded directly from gcbs.sr the same day.

    Archived copy

    Tier 1Accessed 24 Sept 2026
17. Parlement akkoord met wetten betreffende kansspelen (National Assembly approves the gaming laws)

    Government of Suriname (gov.sr, Communicatie Dienst Suriname) (translated)

    The Minister of Finance is reported as saying that income tax for casinos was raised to 50 percent; the enacted Wet Hazardspelen (S.B. 2023 no. 135, art. 18(1)) sets 40% and its explanatory memorandum describes 50% as the rate under the repealed 1962 Act. The record uses the enacted 40%.

    Tier 2Accessed 24 Sept 2026Published 6 Sept 2023
18. Gaming Board geeft presentatie werkwijze en verrichte werkzaamheden (Gaming Board presents its working methods)

    Government of Suriname (gov.sr, Communicatie Dienst Suriname) (translated)

    Tier 2Accessed 24 Sept 2026Published 11 Aug 2023
19. Ketenpartners geinformeerd over toezicht en handhaving binnen de kansspelsector (Ministry of Justice and Police and GCBS brief partner agencies)

    Government of Suriname (gov.sr, Communicatie Dienst Suriname) (translated)

    Tier 2Accessed 24 Sept 2026Published 2 Jun 2026
20. Ontwerpwet verbod Online Kansspelen en Digitale Kansspelpreventie: bill page (submitted 11 December 2025, private members' bill)

    De Nationale Assemblee (National Assembly of Suriname) (translated)

    Tier 2Accessed 24 Sept 2026Published 11 Dec 2025
21. Private members' bill of 10 December 2025 (E. Jones, I. Karta-Bink, S. Reyme, W. Joeloemsingh) on the prohibition of online gambling and digital gambling prevention, with explanatory memorandum, DNA agenda no. 1980/25

    De Nationale Assemblee (National Assembly of Suriname) (translated)

    Tier 2Accessed 24 Sept 2026Published 10 Dec 2025
22. Summary record Cie-035: Committee of Rapporteurs on the online gambling ban bill with TAS, GCBS and other stakeholders, 18 February 2026

    De Nationale Assemblee (National Assembly of Suriname) (translated)

    Tier 2Accessed 24 Sept 2026Published 18 Feb 2026
23. Summary record Cie-091: Committee of Rapporteurs on the online gambling ban bill with the GCBS and the sponsors, 4 May 2026

    De Nationale Assemblee (National Assembly of Suriname) (translated)

    Tier 2Accessed 24 Sept 2026Published 4 May 2026
24. Gaming Control Board Suriname eist sluiting van kansspelbedrijf Take a Chance (reproduces the GCBS notice)

    Waterkant.net (translated)

    Tier 3Accessed 24 Sept 2026Published 23 Dec 2025
25. Take a Chance kansspel mag van JusPol doorgaan ondanks sluitingseis Gaming Control Board Suriname

    Dagblad Suriname (translated)

    Tier 3Accessed 24 Sept 2026Published 29 Dec 2025