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Dependency
Latin America
ISO VI

U.S. Virgin Islands: gambling regulation and licensing

Part of United States

  • Online casinoPre-regulation
  • Online pokerPre-regulation
  • Online sports bettingNot yet verified
  • Land-based (reference)Regulated
Regulator
Virgin Islands Casino Control Commission
Headline tax
1.5% GGR
Licence required
Yes
Last verified
24 Sept 2026

Summary

The U.S. Virgin Islands licenses land-based casinos and has had an internet gaming law since 2001, but no online gambling licence has ever been issued. The Virgin Islands Casino Control Commission, an independent executive agency of three commissioners, regulates casinos under the Virgin Islands Casino and Resort Control Act of 1995 and internet gaming under the Internet Gaming and Internet Gambling Act (Act 6419 of 2001, 32 V.I.C. s. 601 et seq.). The Division of Gaming Enforcement in the Department of Justice investigates applicants and enforces the law. Two casinos operate, both on St. Croix: Divi Carina Bay and the Caravelle. Their gross revenue in the year to 30 September 2025 was $19.7 million, taxed at 12%. The internet act routes licensees through a statutory Master Service Provider on St. Croix, limits play to those aged 21 or over, requires a $100,000 bond and, since Act 8397 of 2020, a $25,000 application fee and $50,000 first-year licence fee, and taxes gross internet gaming revenue at 1.5% in lieu of other territorial taxes. In September 2025 the Commission confirmed it had issued no online gambling licences while warning the public about a fake online casino advert. After a July 2025 summit it finalised amendments to modernise the internet act and presented them to senators in January 2026; its August 2026 budget testimony cited no bill. Neither statute names sports betting. The Virgin Islands Lottery, a government agency, runs the lottery and shares in games run under contract by Caribbean Lottery Services and Southland Gaming, and a bill to expand Southland's racetrack gaming was sent to committee in August 2026.

Common pitfalls

Reading the 2001 Internet Gaming Act as a live licensing regime. No licence has been issued, offering or advertising internet gaming in the territory without one breaches s. 605, and the Commission has publicly flagged fake adverts claiming local online casinos. Casino gaming is confined to approved hotels in the St. Croix casino zone and to racetrack casinos, and the minimum age is 21.

Key facts

Regulator
Virgin Islands Casino Control Commission (VICCC)
Regulator type
Dedicated regulator
Headline tax
1.5% GGR
Licence required
Yes
Minimum age
21+
Tax base
Internet gaming (never levied, as no licence has been issued): an annual tax of 1.5% of gross internet gaming revenue, meaning all sums received from gaming less winnings paid and a capped deduction for uncollectible receivables, paid to the Casino Revenue Fund in lieu of all other territorial taxes including income tax (32 V.I.C. ss. 603(o) and 613). Master Service Providers pay 2.5% of gross service provider revenue. Casinos: 8% of gross revenue in the first two years of operation, 10% in years three and four and 12% thereafter (s. 515); gross revenue is sums received from gaming less winnings paid and a capped deduction for uncollectible receivables, excluding simulcasting (s. 402(36)).

Licensing

Licence required
Yes
Application window
Capped
Local establishment required
Yes
Local server required
Yes
Bank guarantee or bond
Internet gaming: a surety bond or equivalent security of at least $100,000 running to the Government of the Virgin Islands, which the Commission may increase in line with outstanding liabilities, kept for at least five years after the licensee ceases business (32 V.I.C. s. 608); permissible investments at least equal to outstanding prizes and player funds, held in trust for players (s. 629).
Notable licensees
Divi Carina Bay Casino and Resort (casino licensee), VIGL-CRG, Caravelle Hotel and Casino (casino licensee)
Certification requirements
Internet gaming software, hardware and equipment must be tested by the Division of Gaming Enforcement and approved by the Commission, which may refer testing to a licensed laboratory (32 V.I.C. s. 644); games, random number generators and internal control systems need Commission approval (s. 609(b)). Shareholders above 15%, executive officers, directors and principal programmers need their own licence (s. 607(g)).
Barriers to entry
Online: no internet gaming licence has been issued since the 2001 Act, and a licensee would have to operate through a statutory Master Service Provider on St. Croix. Land-based: casinos are limited to approved hotels in the St. Croix casino zone by class (three Casino I, two Casino II, two Casino III) and to one racetrack casino per island; no person may hold more than two casino licences (s. 434(f)), and a casino licensee must be a corporation incorporated in the Virgin Islands with its operating accounts in a Virgin Islands bank (s. 434(e)). Two casinos operate. The Division of Gaming Enforcement reported a backlog of 385 due diligence investigations in June 2025.

Licence types

  • Internet gaming and internet gambling licence

    Scope
    Required to conduct internet gaming from the Virgin Islands, own or operate a gaming server there, or offer, advertise or solicit internet gaming there (32 V.I.C. s. 605). The licensee must execute an operations contract with the Master Service Provider and locate its operations in the Master Service Provider's central data bank (ss. 607(a)(7), 609(a)(4) and 643). None has been issued.
    Term
    Annual
    Application fee
    $25,000 as of 31 Dec 2020
    Annual fee
    $50,000 as of 31 Dec 2020
    Fee basis
    Non-refundable application fee of $25,000 and licence fee of $50,000 for the first year after internet gaming commences, after which the Commission sets both by regulation; the applicant also pays the full cost of its investigation (s. 607(d) and (e) as amended by Act 8397).
    Renewal terms
    Annual renewal fee of $25,000, due 30 days before the licence anniversary with a renewal report; a licence not renewed is suspended, and the licensee then has 30 days to file the renewal report and pay the fees plus $2,500 for each day the Commission does not receive the renewal (s. 610 as amended by Act 8397). Licences are not transferable (s. 605(b)).
  • Master Service Provider licence

    Scope
    Section 646 grants the Master Service Provider role, with the exclusive right to provide services to and license approved internet gaming licensees on St. Croix, to United States Virgin Islands Technologies Initiative, LLP and St. Croix Internet Group, LLC, for ten years with two ten-year renewal options, subject to Commission investigation. Whether these grants remain in effect was not confirmed.
    Term
    Three years initially, then three, four and five-year periods
    Fee basis
    $25,000 for each period of licensure (s. 646(e)); tax of 2.5% of gross service provider revenue (s. 613(b)) and 0.5% of that revenue to the Education Initiative Fund (s. 646(c)(4)).
    Renewal terms
    Renewal by the Commission for successive periods of three and four years, then five years (s. 646(d)).
  • Casino I licence

    Scope
    Casino in an approved hotel of 300 to 1,499 qualifying rooms with a casino room of at least 10,000 square feet (32 V.I.C. s. 435(b)); three hotels are allowed in this class (s. 435(c)). Casino II and III classes cover smaller hotels, two of each.
    Term
    One year initially; renewals of two or up to four years
    Annual fee
    $350,000 as of 1 Feb 2024
    Fee basis
    Casino I: $350,000 initial licence deposit for 10,000 square feet plus $50,000 for each further 5,000 square feet; renewal $280,000 for two years or $560,000 for up to four years. Casino II: $150,000 initial. Casino III: $100,000 initial. Slot machine licence fee $260 a unit each year (Commission schedule of fees).
    Renewal terms
    Renewal for two years or up to four years at the scheduled fee.
  • Racetrack casino (racino) licence

    Scope
    One licence each for the horse racetracks on St. Croix and St. Thomas, with no more than 200 slot machines and no other gaming (32 V.I.C. s. 435a). A licence issued to VIGL Operations, LLC on 18 April 2024 for the St. Croix track lapsed on 19 April 2025 without construction.
    Term
    One year initially; renewals of two or up to four years
    Annual fee
    $25,000 as of 1 Feb 2024
    Fee basis
    $25,000 initial licence deposit for 5,000 square feet plus $25,000 for each further 5,000 square feet (schedule of fees).
    Renewal terms
    $50,000 for a two-year licence or $100,000 for up to four years.
  • Casino service industry licence (gaming related)

    Scope
    Manufacturers, suppliers, distributors and servicers of gaming equipment and systems, including slot machines, shuffling devices and computerised monitoring systems (32 V.I.C. s. 444). Key qualifiers file the Multi-Jurisdictional Personal History Disclosure Form.
    Term
    Two years
    Fee basis
    $4,000 initial, $2,000 renewal (schedule of fees).
    Renewal terms
    Two-year renewal at $2,000.

Taxation

Headline GGR tax
1.5% GGR
Effective date
Not yet verified
Withholding mechanism
Casinos: the Commission may require a monthly gross revenue report by the 10th of each month (32 V.I.C. s. 517(b)); the Commission reports the tax at 12% of gross revenue from the two operating casinos. Internet gaming: annual tax, with monthly reports of all revenue categories to the Commission (s. 613(d)).
VAT treatment
Gross revenue from casino gaming is not subject to gross receipts tax, though hotel revenue is (32 V.I.C. s. 515). Internet gaming licensees and Master Service Providers pay no other territorial taxes (s. 613(a)).
Tax base
Internet gaming (never levied, as no licence has been issued): an annual tax of 1.5% of gross internet gaming revenue, meaning all sums received from gaming less winnings paid and a capped deduction for uncollectible receivables, paid to the Casino Revenue Fund in lieu of all other territorial taxes including income tax (32 V.I.C. ss. 603(o) and 613). Master Service Providers pay 2.5% of gross service provider revenue. Casinos: 8% of gross revenue in the first two years of operation, 10% in years three and four and 12% thereafter (s. 515); gross revenue is sums received from gaming less winnings paid and a capped deduction for uncollectible receivables, excluding simulcasting (s. 402(36)).

Earmarked levies

  • Casino Revenue Fund distribution: Since Act 9052 of 10 November 2025: 23% to the Commission, 10% to the Division of Gaming Enforcement and 1% for gambling addiction programmes, with the rest to health, education, agriculture, sports, parks and recreation, the government hospitals and the police (Public bodies named in 32 V.I.C. s. 517(c) as amended)
  • Master Service Provider education contribution: 0.5% of gross service provider revenue (Education Initiative Fund (32 V.I.C. s. 646(c)(4)))

Compliance

Minimum age
21+
KYC timing
Before play: a licensee may not let anyone play until the player is registered and identity authenticated, and may not accept a wager unless the funds are already held for the player (32 V.I.C. s. 614).
AML regime
Internet gaming licensees and the Master Service Provider must file all federal currency, record-keeping and suspicious transaction reports (31 U.S.C. 5311 and the implementing regulations) with the federal agencies and the Division of Gaming Enforcement (32 V.I.C. s. 627). A licensee or key employee convicted under an anti-money laundering law may lose its licence (s. 631(d)).
AML supervisor
Division of Gaming Enforcement (Virgin Islands Department of Justice) and the relevant federal agencies
Data localisation
Internet gaming operations sit in the central data bank operated by the Master Service Provider (32 V.I.C. s. 607(a)(7)); books and records may be kept outside the Virgin Islands if produced to the Commission on seven business days' notice (s. 626(c)).
KYC requirements
Identity means name, physical, mailing and email address and date of birth (s. 603(q)); the licensee must use best efforts to verify age and technological means to ensure the player is at least 21 and located where internet wagering is not unlawful (regulations s. 614-1.1). Residents of jurisdictions where internet gaming is prohibited may not be registered (s. 614(b)).
Stake limits
Internet players may set a limit on wagers by notice to the licensee; a reduction takes effect on receipt, an increase or revocation only after seven days (32 V.I.C. s. 618; regulations s. 618-1.1 apply it per calendar day).
Mandatory player messaging
On-site casino advertising must carry "Bet With Your Head, Not Over It", "If you sweat it, don't bet it" or approved equivalent wording, and print advertising must refer players with a gambling problem to a helpline (Rules and Regulations s. 434-12.2(b) and (c)). The Commission points players to the National Problem Gambling Helpline, 1-800-MY-RESET (1-800-697-3738).
Reporting obligations
Internet licensees report revenue monthly (s. 613(d)), changes in application information within 15 business days, staff lists within 10 days of each quarter end, and bankruptcy, licence proceedings elsewhere, loss of security or felony charges within one business day (s. 624). Casinos file monthly gross revenue reports when required (s. 517(b)).
Game content restrictions
Racetrack casinos may operate no more than 200 slot machines and no other games (32 V.I.C. s. 435a); table games are prohibited in Casino IV (enterprise zone) casinos (s. 435(b)). Casinos must close between 4 a.m. and 10 a.m. unless the Commission extends hours (s. 453(a)).

Minimum age by vertical

  • Online casino: 21+
  • Land-based (reference): 21+

Advertising

Advertising permitted
Yes
Bonus advertising rules
Advertisements may describe approved special bonus payments or promotional inducements (Rules and Regulations s. 434-12.2(f)).
Mandatory warnings
On-site casino advertising must include "Bet With Your Head, Not Over It" or "If you sweat it, don't bet it" or comparable approved wording; print, billboard and sign advertising must include a gambling problem helpline message (s. 434-12.2(b) and (c)).
Penalties for breach
For internet gaming, civil penalties of up to $25,000 a day for each day a violation continues, plus costs (32 V.I.C. s. 634 as amended by Act 8397), and cease and desist orders against unlicensed persons (s. 636).

Restrictions

  • Offering, advertising or soliciting internet gaming in the Virgin Islands requires an internet gaming licence (32 V.I.C. s. 605(a)(3)); none has been issued, and the 2002 regulations exempt media with no ownership link to the operator (s. 605-1.1(c))
  • Casino advertising must be factual and may not be false, deceptive or misleading or obscure material conditions (Rules and Regulations s. 434-12.2(d))
  • No statements about casino size, the number of games, odds, payout rates or house advantage, and no payout comparisons between casinos (s. 434-12.2(e))
  • Offers must be kept open for the advertised period and in sufficient quantity (s. 434-12.2(e)6)
  • Gaming advertising must be kept for one year and produced to the Commission on request (s. 434-12.3)
  • Self-excluded persons must be removed from casino mailings and marketing (32 V.I.C. s. 423a(a)(5))

Payments

Credit card ban
No
Crypto stance
Not yet verified
Permitted methods
Payment in advance, credit or debit card, wire transfer, cheque, money order or internet funds for internet gaming deposits (32 V.I.C. s. 616), Credit cards, debit cards, prepaid transaction cards, electronic transfers and wire transfers through the Master Service Provider (s. 646(f))
Withdrawal timeframe rules
Internet licensees must remit a player's funds as directed no later than two business days after the request (32 V.I.C. s. 615(a)); funds in accounts inactive for a year go back to the player or, if the player cannot be found, to the Education Initiative Fund (s. 617).
Currency restrictions
Internet licensees may not extend credit; wagers need funds already held for the player (ss. 614(c) and 616). Casino licensees must keep all operating accounts required by the Commission in a Virgin Islands bank (s. 434(e)(5)).

Enforcement

ISP blocking
Not yet verified
DNS blocking
Not yet verified
Payment blocking
Not yet verified
App store takedowns
Not yet verified
Administrative penalties
Internet gaming: civil penalty of up to $25,000 a day plus investigation and prosecution costs (32 V.I.C. s. 634 as amended by Act 8397), suspension, revocation or receivership (s. 631), cease and desist and consent orders (ss. 632, 633 and 636).
Criminal penalties
Knowingly carrying on licensable internet gaming without a licence and receiving a wager is a felony, as are false statements in required records (32 V.I.C. s. 635). Running unlicensed casino games is a misdemeanour punishable by up to one year in prison or a $25,000 fine, or a fine of up to $100,000 for a company (s. 472).
Operator liability
An unlicensed person who carries on internet gaming from the Virgin Islands and receives a wager commits a felony (32 V.I.C. s. 635(b)); unlicensed casino gaming is a misdemeanour (s. 472).
Player liability
A self-excluded person who knowingly enters a licensed casino commits a misdemeanour punishable by up to 30 days in prison, a $50 fine or both (32 V.I.C. s. 423a(f)). General player liability under the Title 14 gambling offences was not established.

Notable actions

  • Fraudulent social media advertisement claiming online gambling had launched at Divi Carina Bay Casino17 Sept 2025

    Public warning by the Commission, which confirmed it has issued no online gambling licences and referred the matter to the Department of Justice and the Division of Gaming Enforcement.

  • Casino licensees (not named)

    In fiscal year 2026 to 31 May 2026 the Division of Gaming Enforcement filed four complaints against casino licensees; the Commission issued orders in three and one was pending.

Market data

Figures on this record are drawn from official regulator data.

Online GGR
Not yet verified
Reporting year
2025

GGR by vertical

  • Land-based (reference): $19,696,022.09 as of 30 Sept 2025

Timeline

  1. 3 Nov 1995

    Act 6069, the Virgin Islands Casino and Resort Control Act of 1995, creates the Casino Control Commission and licensed casino gaming on St. Croix.

  2. 2 Aug 2001

    Act 6419 adds the Internet Gaming and Internet Gambling Act and grants two Master Franchisors (later Master Service Providers) on St. Croix.

  3. 25 Nov 2002

    Commission adopts the Internet Gaming and Gambling Final Regulations.

  4. 12 Nov 2007

    Act 6971 creates the voluntary self-exclusion list for casinos.

  5. 6 May 2016

    The TRAXCO racetrack casino closes; the Caravelle (VIGL) casino had opened in April 2016.

  6. 31 Dec 2020

    Act 8397 raises internet gaming application, licence and renewal fees and the maximum civil penalty.

  7. 18 Apr 2024

    Commission issues an initial racetrack casino licence to VIGL Operations for the Randall "Doc" James Racetrack; it lapsed on 19 April 2025 without construction.

  8. 31 Jul 2025

    Commission hosts an Internet Gaming and Internet Gambling Summit on modernising the 2001 law.

  9. 17 Sept 2025

    Commission warns of a fake online gambling advert and states that it has issued no online gambling licences.

  10. 10 Nov 2025

    Act 9052 reallocates the Casino Revenue Fund, including 10% to the Division of Gaming Enforcement.

  11. 29 Jan 2026

    Commission meets members of the 36th Legislature on its proposed internet gaming amendments.

  12. 28 Apr 2026

    Governor transmits the horse racing and gaming agreement with Southland Gaming (Bill No. 36-0313).

  13. 26 Aug 2026

    Legislature sends Bill No. 36-0313 to committee instead of voting on it.

Outlook

The Commission has finalised amendments to the Internet Gaming and Internet Gambling Act and presented them to the 36th Legislature on 29 January 2026; the next step is a bill, and the Commission's August 2026 testimony cited none, so online licensing is not imminent. Bill No. 36-0313, which would have given Southland Gaming gaming rights at both racetracks and two new tourist gaming centres on St. Thomas, was moved to the Budget, Appropriations and Finance Committee on 26 August 2026. The Governor's nominee for Commission Chairman is pending before the Legislature, and Act 9052 now gives the Division of Gaming Enforcement 10% of the Casino Revenue Fund to clear its licensing backlog.

Frequently asked questions

Is online gambling legal in the U.S. Virgin Islands?
The Internet Gaming and Internet Gambling Act of 2001 allows internet gaming under a Commission licence, but no licence has ever been issued. On 17 September 2025 the Commission confirmed it has issued no online gambling licences in the territory.
Who regulates gambling in the territory?
The Virgin Islands Casino Control Commission licenses casinos and would license internet gaming, with the Division of Gaming Enforcement in the Department of Justice investigating and enforcing. The Virgin Islands Lottery, a government agency, runs the lottery and shares in games run under contract by Caribbean Lottery Services and Southland Gaming.
How are casinos taxed?
At 8% of gross revenue in the first two years, 10% in years three and four and 12% after that, paid into the Casino Revenue Fund. Since Act 9052 of November 2025 the Commission receives 23% of the fund and the Division of Gaming Enforcement 10%.
What would an internet gaming licence cost?
Under Act 8397 of 2020, a $25,000 non-refundable application fee, a $50,000 licence fee for the first year and a $25,000 annual renewal fee, plus investigation costs and a surety bond of at least $100,000. Licensees would pay tax of 1.5% of gross internet gaming revenue in lieu of other territorial taxes.
What is the minimum gambling age?
21 for casinos and for internet gaming. The Virgin Islands Lottery requires players to be 18 to buy or redeem tickets.
What is changing?
The Commission has drafted amendments to modernise the 2001 internet gaming law and presented them to senators in January 2026, but its August 2026 budget testimony cited no bill. A racetrack gaming bill with Southland Gaming, Bill No. 36-0313, was sent to committee on 26 August 2026.

Sources

  1. Title 32, Chapter 21, Virgin Islands Code: Virgin Islands Casino and Resort Control Act of 1995, Articles I to XVII, including Article XIV, Virgin Islands Internet Gaming and Internet Gambling Act (Code Revisor text current through Act 8147 and code changes to 10 November 2018)

    Virgin Islands Casino Control Commission

    This consolidation predates Act 8397 (2020), which raised the internet gaming application, licence, renewal, change of control and penalty amounts, and Act 9052 (2025), which reallocated the Casino Revenue Fund. Where they differ the later Acts are followed.

    Tier 1Accessed 24 Sept 2026Published 10 Nov 2018
  2. Act No. 6419 (Bill No. 24-0046), The Virgin Islands Technology Initiative, adding Article XIV (Internet Gaming and Internet Gambling Act) to Title 32, Chapter 21 (signed 2 August 2001)

    Virgin Islands Casino Control Commission

    The Commission publishes this Act under a file name ending "2011"; the signed text is dated 2 August 2001. It uses the term Master Franchisor, where the codified text as amended in 2002 uses Master Service Provider; the codified text is followed.

    Tier 1Accessed 24 Sept 2026Published 2 Aug 2001
  3. U.S. Virgin Islands Internet Gaming and Gambling Final Regulations (adopted 25 November 2002)

    Virgin Islands Casino Control Commission

    The licence fee of $25,000 and renewal fee of $10,000 in sections 610-1.1 and 610-1.2 were overtaken by Act 8397 (2020), which sets a $50,000 first-year licence fee and a $25,000 renewal fee in the statute.

    Tier 1Accessed 24 Sept 2026Published 25 Nov 2002
  4. Virgin Islands Casino Control Commission, home page

    Virgin Islands Casino Control Commission

    Tier 1Accessed 24 Sept 2026
  5. Tier 1Accessed 24 Sept 2026
  6. Tier 1Accessed 24 Sept 2026
  7. Tier 1Accessed 24 Sept 2026Published 14 Sept 2026
  8. Patron Disputes and Complaints

    Virgin Islands Casino Control Commission

    Tier 1Accessed 24 Sept 2026
  9. Tier 1Accessed 24 Sept 2026
  10. Tier 1Accessed 24 Sept 2026Published 1 Feb 2024
  11. Tier 1Accessed 24 Sept 2026Published 8 May 2024
  12. Tier 1Accessed 24 Sept 2026Published 17 Sept 2025
  13. Tier 2Accessed 24 Sept 2026Published 2 Feb 2026
  14. Virgin Islands Lottery, About Us

    Virgin Islands Lottery

    Tier 1Accessed 24 Sept 2026
  15. Tier 2Accessed 24 Sept 2026Published 28 Apr 2026
  16. Tier 2Accessed 24 Sept 2026Published 26 Aug 2026

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This page is industry reference information and not legal advice.

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