Trinidad and Tobago: gambling regulation and licensing
- Online sports bettingProhibited
- Online casinoUnregulated
- Online pokerUnregulated
- iLotteryMonopoly
- Horse race bettingRegulated
- Land-based (reference)Regulated
- Headline tax
- Not yet verified
- Licence required
- Yes
- Last verified
- 23 Sept 2026
Summary
Trinidad and Tobago runs gambling under laws from the 1950s and 1960s while a modern regime waits to be switched on. The Gambling (Gaming and Betting) Control Act 2021, assented on 12 July 2021, creates the Gambling (Gaming and Betting) Control Commission, eleven licence types, annual taxes per gaming table and slot machine, and funds for problem gambling and community projects. Only Parts I, II and X are in force, so the Commission exists and is publishing fees, guidance and a licensing portal, but cannot yet license anyone. Until the rest is proclaimed the Gambling and Betting Act 1963 applies. Registered members' clubs holding a gambling certificate under the Registration of Clubs Act offer casino games and pay the Board of Inland Revenue an annual gaming tax per table and device, from TT$24,000 per slot machine to TT$150,000 per table. Bars may host up to 33 amusement games, taxed since the Finance Act 2026 at TT$3,125 each a quarter. Betting is lawful only through licensed betting offices, pool betting and the turf clubs: fixed-odds bets carry a 10% tax or a TT$400,000 annual levy, whichever is greater, payable to the Betting Levy Board, and turf club pool bets a duty of 10% in Trinidad and 2.5% in Tobago, payable to the Board of Inland Revenue. The National Lotteries Control Board holds the lottery monopoly through about 1,100 lottery centres, and cash prizes above TT$1,000 bear a 10% winnings tax. No law licenses online gambling and the Commission says remote gambling licences are unavailable. The Finance Act 2025 raised illegal lottery penalties to TT$3 million and seven years and made it an offence to take bets on NLCB draw results outside the agent network. The FY2025 Budget expected full proclamation in January 2025; it has not happened.
Common pitfalls
Treating the 2021 Act as either fully in force or not in force at all: Parts I, II and X are in force, the licensing and tax Parts are not. Saying private members' clubs pay no gaming tax: they pay a fixed annual tax per table and device to the Board of Inland Revenue, at the amounts later copied into Schedule 5. Citing the 2016 consolidation's club tax rates, which the 2017 Order doubled, or its TT$3,000 amusement game tax and 20-game cap, both changed since by the 2017 Order and the Finance Acts 2025 and 2026. Reading the NLCB's "on-line lottery" as internet lottery: it means terminal draws sold through agents.
Key facts
- Regulator
- Gambling (Gaming and Betting) Control Commission (GCC)
- Regulator type
- Dedicated regulator
- Headline tax
- Not yet verified
- Licence required
- Yes
- Minimum age
- 18+
- Tax base
- Betting is taxed on stakes: 10% of all fixed-odds bets at a licensed betting office, or a TT$400,000 annual levy if greater (Gambling and Betting Act s.36), 10% of bets placed with the National Tote System (s.34A), both paid to the Betting Levy Board, and a pool betting duty on turf club bets of 10% for Trinidad race meetings and 2.5% for Tobago (s.34), paid to the Board of Inland Revenue (Fourth Schedule). Casino-style gaming in members' clubs pays a fixed annual gaming tax per table and device, and bar amusement games TT$3,125 each a quarter, to the Board of Inland Revenue. There is no tax on gaming revenue.
Legal framework
Primary statutes
Gambling and Betting Act, Chapter 11:19 (Act 22 of 1963)
- Year
- 1963
- In force
- Yes
- Summary
- The law applied today. Part I makes keeping or gambling in a common gaming house an offence, but section 10 exempts private dwellings, members' clubs permitted to gamble under the Registration of Clubs Act, and liquor-licensed premises hosting amusement games paying out up to TT$5,000 a game. Sections 18 to 25 make lotteries unlawful unless exempt. Part II licenses betting offices and pool betting, charges a 10% tax on fixed-odds bets (or a TT$400,000 annual levy, whichever is greater) and a pool betting duty of 10% for Trinidad race meetings and 2.5% for Tobago, and bans betting with persons under 18.
Gambling (Gaming and Betting) Control Act, 2021 (Act No. 8 of 2021)
- Year
- 2021
- In force
- No
- Summary
- Assented 12 July 2021; comes into operation by Proclamation (s.2). Parts I (Preliminary), II (the Commission) and X (Miscellaneous provisions, covering Regulations and confidentiality) are in force; the licensing, gaming, betting, tax, enforcement and offence Parts are not. Once in force it creates eleven named licence categories (s.30), a fit and proper test, FIUTT registration, Schedule 5 taxes per table and slot machine, a Rehabilitation Fund and a Development Fund, child protection offences with fines of up to TT$5 million, and section 76, which bans remote gambling offered from Trinidad and Tobago to other countries unless the Minister permits it by Order. It repeals sections 4 to 16 and 26 to 40 of the Gambling and Betting Act and the gaming tax provisions of the Registration of Clubs Act (Schedule 7), and gives existing operators three months to notify the Commission.
Registration of Clubs Act, Chapter 21:01
- Year
- 1955
- In force
- Yes
- Summary
- A members' club may carry on gambling only with an annual certificate from the Licensing Committee, whose rules must bar members under 21 (s.9). The club pays a gaming tax per table and device at the Schedule rates (s.23), displays an Inland Revenue tag on each (s.23A) and deposits TT$500,000 with the Comptroller of Accounts to meet players' claims (s.23B).
Liquor Licences Act, Chapter 84:10
- Year
- 1955
- In force
- Yes
- Summary
- Licensed premises may host no more than 33 amusement games (20 until the Finance Act 2026), each showing a maximum payout of TT$5,000, with under 18s barred from the gaming area (s.20A). Since the Finance Act 2026 each amusement game pays a gaming tax of TT$3,125 a quarter and each electronic roulette device TT$30,000 a quarter to the Board of Inland Revenue (s.20B).
National Lotteries Act, Chapter 21:04
- Year
- 1968
- In force
- Yes
- Summary
- Establishes the National Lotteries Control Board and its on-line lottery, sold by appointed agents through terminals for a commission of at least 6% of net sales (ss.20 to 25). The Finance Act 2025 added section 33, an offence for anyone other than an agent to take plays or pay out on NLCB draw results, and for agents who do not remit proceeds.
Secondary instruments
Provisional Collection of Taxes Order, 2017 (LN 117 of 2017)
- Year
- 2017
- In force
- Yes
- Summary
- Replaced the Schedule to the Registration of Clubs Act with annual gaming taxes of TT$100,000 per baccarat table, TT$120,000 per blackjack, roulette table or electronic roulette device, TT$150,000 per Caribbean stud, Rum 32 or Sip Sam table, TT$70,000 per dice table, TT$60,000 per poker or other table or device, and TT$24,000 per slot machine, from 1 January 2018. The same Order raised the bar amusement game tax to TT$6,000 a year and set TT$120,000 a year per electronic roulette device.
- Year
- 2024
- In force
- No
- Summary
- Published by the Commission for comment in July and August 2024; the comment period is closed. Regulations under section 87 need affirmative resolution of Parliament.
Key amendments
- 19 Dec 2017Finance Act 2017 adds Part IIA to the Miscellaneous Taxes Act: a 10% lottery winnings tax on national lottery prizes above TT$1,000, withheld by the NLCB and its agents (in effect from 13 August 2018 according to the Inland Revenue Division).
- 31 Dec 2018Finance Act 2018 raises the interest on late club gaming tax from 15% to 20% a year (Registration of Clubs Act s.23(8)(b)).
- 23 Dec 2025Finance Act 2025 raises the penalties for lottery offences under sections 19 to 21 of the Gambling and Betting Act (s.19: TT$250,000 and three years on summary conviction, TT$3 million and seven years on indictment) and adds the NLCB draw results offence to the National Lotteries Act. It also raised the annual gaming tax on bar amusement games to TT$25,000 and on electronic roulette devices to TT$200,000 (Liquor Licences Act s.20B).
- 25 Jun 2026Finance Act 2026 raises the section 40 fines on betting office licensees to TT$6,000 and TT$500, and amends the Liquor Licences Act: bars may host up to 33 amusement games instead of 20, and the gaming tax becomes TT$3,125 a quarter per amusement game and TT$30,000 a quarter per electronic roulette device, with refunds of 2026 tax paid at the old rate.
Pending legislation
Full proclamation of the Gambling (Gaming and Betting) Control Act, 2021 and its Regulations
- Stage
- Parts I, II and X in force. The FY2024 Budget (October 2023) promised full proclamation in 2024; the FY2025 Budget (September 2024) said consultation on the Act and draft Regulations ended in August 2024 and expected full proclamation in January 2025, with licence fee collection from the end of the second quarter of fiscal 2025; the FY2026 Budget (13 October 2025) still referred to penalties that apply once the Act is proclaimed. The Commission is publishing licence fees, guidance notes and its PRYME portal for the phased start.
- What it changes
- Brings in Commission licensing, Schedule 5 taxes, the two funds and the offences; repeals the gaming and betting office provisions of the Gambling and Betting Act (ss.4 to 16 and 26 to 40) and the gaming tax provisions of the Registration of Clubs Act; starts a three-month window for existing clubs, betting shops and machine operators to notify the Commission and keep trading until licensed; new operators cannot open until licensed.
Licensing
- Licence required
- Yes
- Application window
- Closed
- Local establishment required
- Yes
- Local server required
- Not yet verified
- Local director required
- Yes
- Bank guarantee or bond
- Members' clubs deposit TT$500,000 with the Comptroller of Accounts to meet valid player claims (Registration of Clubs Act s.23B); betting office licensees other than the Turf Club deposit TT$100,000 in the Treasury to meet valid claims (Gambling and Betting Act s.33).
- Barriers to entry
- No Commission licence can be applied for until the licensing Parts of the 2021 Act are proclaimed; new operators may not open until licensed, while existing clubs, betting shops and machine operators get three months to notify the Commission and keep trading. A foreign applicant must incorporate in Trinidad and Tobago and have a registered local individual manage the company. There is no route for online gambling.
Licence types
Members' club gambling certificate (Registration of Clubs Act, in force)
- Scope
- Casino-style table games and slot machines in a registered members' club, for members and their guests
- Term
- Annual (registration applications by 15 January each year)
- Fee basis
- Annual gaming tax per table and device (TT$24,000 per slot machine to TT$150,000 per table) plus a TT$500,000 deposit with the Comptroller of Accounts
- Renewal terms
- Renewed each year by the Licensing Committee on proof of no gaming tax arrears for the previous six years (s.9A)
Amusement games on liquor-licensed premises (Liquor Licences Act, in force)
- Scope
- Up to 33 amusement games with a maximum payout of TT$5,000 a game
- Fee basis
- Gaming tax of TT$3,125 a quarter per amusement game and TT$30,000 a quarter per electronic roulette device (Finance Act 2026)
- Renewal terms
- Licence renewal requires proof of no gaming tax arrears for the previous six years
Betting office licence and permit (Gambling and Betting Act, in force)
- Scope
- Fixed-odds and pool betting at licensed betting offices
- Fee basis
- 10% of fixed-odds bets or a TT$400,000 annual levy, whichever is greater, paid to the Betting Levy Board
Gaming Operator's Licence (2021 Act, not in force)
- Scope
- Conducting casino gaming
- Term
- 2 years
- Application fee
- TTD 500
- Fee basis
- Published by the Commission: TT$35,000 a year for a large casino (above 130 gaming instruments), TT$28,000 medium (95 to 130), TT$21,000 small (41 to 95); micro gaming operator (up to 40 electronic devices, no live tables) TT$15,000
- Renewal terms
- Notify intention to renew six months before expiry (s.43)
Gaming Owner's Licence (2021 Act, not in force)
- Scope
- Owning a gaming operation; the holder pays the Schedule 5 taxes
- Term
- 3 years (2 years for micro operators)
- Application fee
- TTD 500
- Fee basis
- Published by the Commission: TT$50,000 a year large, TT$35,000 medium, TT$25,000 small, TT$20,000 micro
Betting Operator's and Bookmaker's Licences (2021 Act, not in force)
- Scope
- Fixed-odds, sports and pool betting
- Term
- Betting operator 2 years; bookmaker 3 years
- Application fee
- TTD 500
- Fee basis
- Published by the Commission: betting operator TT$35,000 a year (fixed odds and sports) or TT$7,000 (pool); bookmaker TT$140,000; promoter TT$16,700
Premises, gaming machine, technical and personal licences (2021 Act, not in force)
- Scope
- Premises (TT$14,000 to TT$175,000 a year), gaming machine operating and distributor licences scaled by machine count, technical operator (TT$5,000), key person (TT$5,000) and non-key person (TT$700) licences; gaming lounges file a TT$500 notification
- Term
- 2 or 3 years
- Application fee
- TTD 500
- Fee basis
- Published by the Commission; grant fee TT$500, variation TT$5,000
- Renewal terms
- Renewal fee equals the licence fee
Taxation
- Headline GGR tax
- Not yet verified
- Effective date
- Not yet verified
- Turnover tax
- 10%
- Player winnings tax
- Lottery winnings tax of 10% on national lottery cash prizes above TT$1,000, withheld by the NLCB and its agents and paid to the Board of Inland Revenue by the 15th of the following month (Miscellaneous Taxes Act Part IIA, inserted by the Finance Act 2017; effective 13 August 2018).
- Withholding mechanism
- The NLCB and its agents withhold the lottery winnings tax before paying the prize.
- Tax base
- Betting is taxed on stakes: 10% of all fixed-odds bets at a licensed betting office, or a TT$400,000 annual levy if greater (Gambling and Betting Act s.36), 10% of bets placed with the National Tote System (s.34A), both paid to the Betting Levy Board, and a pool betting duty on turf club bets of 10% for Trinidad race meetings and 2.5% for Tobago (s.34), paid to the Board of Inland Revenue (Fourth Schedule). Casino-style gaming in members' clubs pays a fixed annual gaming tax per table and device, and bar amusement games TT$3,125 each a quarter, to the Board of Inland Revenue. There is no tax on gaming revenue.
Scheduled changes
- Schedule 5 taxes payable by Gaming Owner's licensees to the Commission, at the same amounts as the current club gaming tax from On proclamation of the remaining Parts; expected January 2025 in the FY2025 Budget and not yet proclaimedEnacted
On full proclamation of the 2021 Act the per-table and per-machine taxes move from the Registration of Clubs Act to Schedule 5, payable to the Commission, and the two funds start
Earmarked levies
- Club gaming tax (Registration of Clubs Act s.23 and Schedule): Per year: TT$24,000 per slot machine; TT$60,000 per poker table or other table or device; TT$70,000 per dice table; TT$100,000 per baccarat table; TT$120,000 per blackjack or roulette table or electronic roulette device; TT$150,000 per Caribbean stud, Rum 32 or Sip Sam table (Board of Inland Revenue)
- Gaming tax on amusement games (Liquor Licences Act s.20B, as replaced by the Finance Act 2026): TT$3,125 per amusement game per quarter; TT$30,000 per electronic roulette device per quarter (Board of Inland Revenue)
- Rehabilitation Fund and Development Fund (2021 Act s.64, not in force): The Commission deposits amounts equal to 2.5% of the monies it collects from gaming and 5% of those from betting, by 30 September each year (Problem gambling programmes; sport, social and community work, arts and culture)
Compliance
- Minimum age
- 18+
- National self-exclusion
- Not yet verified
- KYC timing
- At the TT$10,000 transaction threshold
- AML regime
- Proceeds of Crime Act and Financial Obligations Regulations 2010: private members' clubs are listed businesses that must have an approved compliance programme and report suspicious transactions to the FIUTT (s.55A). The 2021 Act names the FIUTT as AML/CFT/PF supervisor of gambling establishments.
- AML supervisor
- Financial Intelligence Unit of Trinidad and Tobago (FIUTT)
- Source of funds thresholds
- Customer due diligence at TT$10,000 in members' clubs and betting businesses; large transaction threshold TT$50,000.
- KYC requirements
- Members' clubs and betting licensees must apply customer due diligence under the Financial Obligations Regulations to any transaction of TT$10,000 or more, or linked transactions reaching that amount (regulation 11(1A)); all listed businesses must watch transactions of TT$50,000 or more (Proceeds of Crime Act s.55(3C)). Under the 2021 Act licensees will register with the FIUTT within five business days of licensing.
- Stake limits
- Not yet verified
- Mandatory player messaging
- Premises hosting amusement games must display a sign stating that individuals under 18 are not allowed in that part of the premises, and each game must show its TT$5,000 maximum payout (Liquor Licences Act s.20A).
- Reporting obligations
- Members' clubs file an annual return of tables and devices with the Board of Inland Revenue within 15 days of the certificate and pay the gaming tax, with 20% a year interest on late payment; bar operators file a return for amusement games and pay the tax each quarter; betting office licensees pay the 10% tax weekly by the following Wednesday. Under the 2021 Act licensees will report changes within 14 days and lodge audited accounts within four months of the year end.
- Game content restrictions
- Amusement games may pay out no more than TT$5,000 a game (Gambling and Betting Act s.10(2)); gambling in members' clubs must give equal chances to all players and be open only to members of more than 24 hours' standing and their guests (s.11).
Minimum age by vertical
- Land-based (reference): 21+
Advertising
- Advertising permitted
- Not yet verified
- Affiliate rules
- The Commission's 2025 advertising guidance applies to third-party marketers and affiliates acting for a licensee, and the licensee must monitor them.
- Penalties for breach
- Lottery advertising offences: TT$250,000 and three years on summary conviction, or TT$3 million and seven years on indictment (s.19(1A)).
Restrictions
- Printing, publishing or distributing any advertisement for a lottery that is not exempt, promoted in Trinidad and Tobago or elsewhere, is an offence (Gambling and Betting Act s.19), now punishable by up to TT$250,000 and three years on summary conviction.
- Announcing or publishing that premises are open as a common gaming house, or inviting anyone to play in one, is an offence (s.4(d)).
- Offering or advertising tickets for NLCB draw results by anyone other than an NLCB agent is an offence (National Lotteries Act s.33, from the Finance Act 2025).
- For licensees once Commission licensing starts, the Commission's Guidance Notes for Ethical Advertising (September 2025) require prior Commission approval of every advertisement, a clear responsible gambling message, a statement that minors may not gamble, the licensee's legal identity, an opt-out in electronic marketing, and no advertising aimed at under 18s or on or near secondary schools, colleges or universities.
Payments
- Credit card ban
- Not yet verified
- Crypto stance
- Not yet verified
- Payment blocking regime
- No payment blocking regime. Sending money or anything of value out of Trinidad and Tobago in connection with a betting transaction, other than to a foreign pools operator, is an offence with a fine of TT$750 (Gambling and Betting Act s.43), and postal articles suspected of carrying such money may be opened on warrant (s.44).
Enforcement
- ISP blocking
- Not yet verified
- DNS blocking
- Not yet verified
- Payment blocking
- Not yet verified
- App store takedowns
- Not yet verified
- Administrative penalties
- Licensing Committees may cancel a members' club certificate for unpaid gaming tax or undisplayed tax tags, and a bar's licence for amusement game breaches; betting office licences may be revoked for unpaid tax or levy.
- Criminal penalties
- Unlicensed betting business: TT$250,000 and two years (Gambling and Betting Act s.28(3)). Lottery offences: TT$250,000 and three years on summary conviction, TT$3 million and seven years on indictment (s.19, as amended in 2025), with the same penalties for taking plays on NLCB results outside the agent network (National Lotteries Act s.33). Keeping a common gaming house: TT$1,500 or twelve months (s.4). Unpaid betting tax or levy: TT$250,000 and two years (s.36(5)).
- Operator liability
- Owners, occupiers and managers of a common gaming house, unlicensed bookmakers and promoters of unlawful lotteries are criminally liable; the Secretary of a members' club answers for its gaming tax, returns and deposit.
- Player liability
- Gambling in a common gaming house carries TT$750 or six months (s.5); placing a bet with an unlawful bookmaker carries TT$5,000 and three months (s.28(4)); resorting to premises used for unlawful betting carries TT$750 (s.27(2)).
Timeline
1 Jan 1963
Gambling and Betting Act (Act 22 of 1963) creates the common gaming house offences, betting office licences and pool betting duty.
23 Oct 2017
Provisional Collection of Taxes Order 2017 doubles the gaming taxes on members' club tables and devices, to TT$24,000 per slot machine, and the bar amusement game tax, both from 1 January 2018.
13 Aug 2018
Lottery winnings tax of 10% on prizes above TT$1,000 takes effect.
28 Feb 2020
FIUTT tells private members' clubs that customer due diligence now applies from TT$10,000.
12 Jul 2021
Gambling (Gaming and Betting) Control Act 2021 assented; gazetted 15 July 2021; commencement by Proclamation.
2 Oct 2023
FY2024 Budget: Commission board appointed and working; full proclamation promised in 2024.
30 Aug 2024
Consultation on the draft Licensing, Amusement Machine Control, Conduct of Betting, Electronic Betting and Responsible Gaming Regulations closes.
30 Sept 2024
FY2025 Budget expects full proclamation in January 2025 and licence fee collection from the second quarter of fiscal 2025.
10 Sept 2025
Commission issues Guidance Notes for Ethical Advertising and Marketing Practices for future licensees.
13 Oct 2025
FY2026 Budget proposes higher illegal lottery penalties and a new NLCB draw results offence.
23 Dec 2025
Finance Act 2025 enacts the higher lottery penalties and the National Lotteries Act section 33 offence.
25 Jun 2026
Finance Act 2026 raises fines on betting office licensees, lifts the bar amusement game cap from 20 to 33 and moves the amusement game tax to TT$3,125 a quarter.
Outlook
Everything turns on a Proclamation. The Commission is already publishing its licence fee table, compliance, AML and reporting pages, guidance notes and the PRYME licensing portal, which suggests it is preparing for the licensing Parts to start, but no date has been announced and the FY2027 Budget has not yet been presented. When proclamation comes, existing clubs, betting shops and machine operators have three months to notify the Commission, the club gaming tax moves into Schedule 5, and the draft Regulations of 2024 need affirmative resolution of Parliament. Online gambling stays outside the regime unless the Minister makes an Order under section 76.
Frequently asked questions
- Is the Gambling (Gaming and Betting) Control Act 2021 in force?
- Only partly. Parts I, II and X are in force, which establish the Commission and let Regulations be made. The licensing, tax, enforcement and offence Parts still await Proclamation, which the FY2025 Budget expected in January 2025.
- How are casinos regulated today?
- Casino-style gaming runs in registered members' clubs holding an annual gambling certificate under the Registration of Clubs Act. They pay a yearly gaming tax per table and device, from TT$24,000 per slot machine to TT$150,000 per table, and deposit TT$500,000 to meet player claims.
- Can I get an online gambling licence in Trinidad and Tobago?
- No. Neither the 1963 Act nor the 2021 Act provides one, and the Commission says remote gambling licences are unavailable. Betting business outside licensed betting offices is an offence under the Gambling and Betting Act.
- How is betting taxed?
- Fixed-odds bets at licensed betting offices carry a 10% tax, or a TT$400,000 annual levy if greater, paid to the Betting Levy Board. Turf club pool bets carry a duty of 10% for Trinidad race meetings and 2.5% for Tobago, paid to the Board of Inland Revenue.
- What will Commission licences cost?
- The Commission has published a fee table for when licensing starts: for example TT$35,000 a year for a large casino gaming operator's licence, TT$140,000 for a bookmaker's licence and TT$175,000 for a large casino premises licence, plus a TT$500 application fee.
- What is the minimum gambling age?
- 18 for betting, amusement games and the national lottery. Members' clubs with a gambling certificate may not admit members under 21.
Sources
- Gambling (Gaming and Betting) Control Act, 2021, Act No. 8 of 2021 (Legal Supplement Part A to the Trinidad and Tobago Gazette Vol. 60 No. 109, 15 July 2021; assented 12 July 2021)
Parliament of the Republic of Trinidad and Tobago
Tier 1Accessed 23 Sept 2026Published 15 Jul 2021 - Gambling and Betting Act, Chapter 11:19 (Act 22 of 1963 as amended to Act 4 of 2014), unofficial consolidation updated to 31 December 2016
Ministry of the Attorney General and Legal Affairs
Consolidation predates the Finance Act 2025, which raised the lottery penalties in sections 19 to 21, and the Finance Act 2026, which raised the section 40 fines; those Acts are cited separately.
Tier 1Accessed 23 Sept 2026Published 31 Dec 2016 - Registration of Clubs Act, Chapter 21:01 (Act 28 of 1955 as amended to Act 6 of 2014), unofficial consolidation updated to 31 December 2016
Ministry of the Attorney General and Legal Affairs
The Schedule of gaming taxes shown here (TT$12,000 per slot machine, TT$30,000 to TT$75,000 per table) was replaced by the Provisional Collection of Taxes Order 2017 (LN 117 of 2017), which doubled the rates; the record uses the 2017 rates.
Tier 1Accessed 23 Sept 2026Published 31 Dec 2016 - National Lotteries Act, Chapter 21:04 (Act 22 of 1968 as amended to Act 9 of 2006), unofficial consolidation updated to 31 December 2016
Ministry of the Attorney General and Legal Affairs
Tier 1Accessed 23 Sept 2026Published 31 Dec 2016 - Liquor Licences Act, Chapter 84:10 (Act 27 of 1955 as amended to Act 6 of 2014), unofficial consolidation updated to 31 December 2016
Ministry of the Attorney General and Legal Affairs
Tier 1Accessed 23 Sept 2026Published 31 Dec 2016 - Provisional Collection of Taxes Act, Chapter 74:01
Ministry of the Attorney General and Legal Affairs
Tier 1Accessed 23 Sept 2026 - Provisional Collection of Taxes Order, 2017, Legal Notice No. 117 (Legal Supplement Part B, Vol. 56 No. 111, 23 October 2017): new Schedule to the Registration of Clubs Act
Ministry of Finance, Republic of Trinidad and Tobago
An order varying an existing tax lapses unless the House confirms it by resolution within 21 days (Provisional Collection of Taxes Act s.3(5)); the confirming resolution was not located, but Schedule 5 of the 2021 Act reproduces these rates exactly.
Tier 1Accessed 23 Sept 2026Published 23 Oct 2017 - Finance Act, 2017, Act No. 15 of 2017 (assented 19 December 2017): Part VIII, lottery winnings tax
Parliament of the Republic of Trinidad and Tobago
Tier 1Accessed 23 Sept 2026Published 21 Dec 2017 - Finance Act, 2018, Act No. 19 of 2018 (assented 31 December 2018)
Parliament of the Republic of Trinidad and Tobago
Tier 1Accessed 23 Sept 2026Published 10 Jan 2019 - Finance Act, 2025, Act No. 14 of 2025 (assented 23 December 2025; Legal Supplement Part A, Vol. 64 No. 188, 25 December 2025)
Parliament of the Republic of Trinidad and Tobago
Tier 1Accessed 23 Sept 2026Published 25 Dec 2025 - Finance Act, 2026, Act No. 16 of 2026 (assented 25 June 2026; Legal Supplement Part A, Vol. 65 No. 111, 29 June 2026)
Parliament of the Republic of Trinidad and Tobago
Tier 1Accessed 23 Sept 2026Published 29 Jun 2026 - Budget Statement 2024, Minister of Finance (2 October 2023), section on the Gambling Commission
Ministry of Finance, Republic of Trinidad and Tobago
Tier 2Accessed 23 Sept 2026Published 2 Oct 2023 - Budget Statement 2025, Minister of Finance (30 September 2024), section on Gambling Control
Ministry of Finance, Republic of Trinidad and Tobago
Tier 2Accessed 23 Sept 2026Published 30 Sept 2024 - Budget Statement 2026, T&T First, Minister of Finance Davendranath Tancoo (13 October 2025), improvements to the National Lotteries Control Board
Ministry of Finance, Republic of Trinidad and Tobago
Tier 2Accessed 23 Sept 2026Published 13 Oct 2025 - Club Gaming Taxes
Inland Revenue Division, Ministry of Finance
Tier 1Accessed 23 Sept 2026 - Gaming Amusement Taxes
Inland Revenue Division, Ministry of Finance
Tier 1Accessed 23 Sept 2026 - Lottery Winnings: FAQs
Inland Revenue Division, Ministry of Finance
Tier 1Accessed 23 Sept 2026 - Gambling Control Commission of Trinidad and Tobago, home page: operationalisation of the Gambling (Gaming and Betting) Control Act, 2021
Gambling (Gaming and Betting) Control Commission
Tier 1Accessed 23 Sept 2026 - About us: role, legislative framework and functions
Gambling (Gaming and Betting) Control Commission
States the Act was assented on 11 August 2021; the gazetted Act shows assent on 12 July 2021, which the record uses.
Tier 1Accessed 23 Sept 2026 - Our Board of Directors
Gambling (Gaming and Betting) Control Commission
Tier 1Accessed 23 Sept 2026 - Licence Fees
Gambling (Gaming and Betting) Control Commission
Tier 1Accessed 23 Sept 2026 - Frequently Asked Questions
Gambling (Gaming and Betting) Control Commission
Tier 1Accessed 23 Sept 2026 - Operator Frequently Asked Questions
Gambling (Gaming and Betting) Control Commission
Tier 1Accessed 23 Sept 2026Published 25 Aug 2026 - Transition Process Frequently Asked Questions
Gambling (Gaming and Betting) Control Commission
Tier 1Accessed 23 Sept 2026Published 25 Aug 2026 - AML/CFT/CPF Compliance
Gambling (Gaming and Betting) Control Commission
Tier 1Accessed 23 Sept 2026 - Reporting Deadlines
Gambling (Gaming and Betting) Control Commission
Tier 1Accessed 23 Sept 2026 - Draft Regulations for Comment (consultation periods July and August 2024)
Gambling (Gaming and Betting) Control Commission
Tier 1Accessed 23 Sept 2026 - Draft Regulations: comment period closed
Gambling (Gaming and Betting) Control Commission
Tier 1Accessed 23 Sept 2026 - Guidance Notes for Ethical Advertising and Marketing Practices, Version 1 (10 September 2025)
Gambling (Gaming and Betting) Control Commission
Tier 1Accessed 23 Sept 2026Published 10 Sept 2025 - Notice to Private Members' Clubs: amendments to section 55(3C) of the Proceeds of Crime Act and regulation 11(1A) of the Financial Obligations Regulations (N/001/2020, 28 February 2020)
Financial Intelligence Unit of Trinidad and Tobago
Tier 1Accessed 23 Sept 2026Published 28 Feb 2020 - About the National Lotteries Control Board (NLCB)
National Lotteries Control Board
Tier 1Accessed 23 Sept 2026