Antigua and Barbuda Online Gaming

Overview of Antigua and Barbuda

In 1994 Antigua and Barbuda became one of the first jurisdictions to provide licenses for interactive gaming and wagering companies. Interactive gaming licenses apply to casino-style gambling and interactive wagering licenses apply to sports betting. The Division of Gaming is the regulatory body which operates under the Financial Services Regulatory Commission and which is responsible for all areas of offshore gaming in Antigua and Barbuda. Gaming regulations in Antigua and Barbuda include strict licensing requirements with a due diligence review, player account regulations, age limitations, responsible gaming and anti-fraud and money laundering regulations.

Directorate of Offshore Gaming

The Directorate of Offshore Gaming is the regulatory body that is responsible for all facets of the offshore gaming industry in the jurisdiction of Antigua and Barbuda. The Division of Gaming issues licenses to companies allowing them to perform interactive gaming and/or interactive wagering. Active licensees are those that are currently operating under the jurisdiction of Antigua and Barbuda. Non-licensees are companies that do not currently operate under the jurisdiction of Antigua and Barbuda and that are fraudulently declaring to be licensed under that jurisdiction.

By clicking on the Antigua Gaming Preferential seal that non-licensee companies display, you will be taken to a page that states that the seal is invalid. If the seal is displayed by an active licensee, clicking on the seal will state that it is an active license and will provide you with details regarding the company.

The Antigua Gaming Preferential Seal

The Antigua Gaming Preferential seal is the official seal that is issued to offshore gaming operations that qualify for licenses under the laws of the jurisdiction of Antigua and Barbuda.

Operations that display the Antigua Gaming Preferential seal must ensure to:

- use software which meets internationally recognized standards for fairness.

- have their physical corporate headquarters and their primary servers in Antigua and Barbuda.

- have primary servers which contain, at a minimum, all the information that relates to their players, including financial history, game history and current liabilities.

Gaming Laws in the Jurisdiction of Antigua and Barbuda

Internet gaming companies are subject to Anti-Money Laundering and Caribbean Financial Action Task Force (CFATF) requirements for the jurisdiction of Antigua and Barbuda. The Interactive Gaming and Interactive Wagering Regulations (IGIWR) impose corporate probity and international best practices and through this body, the jurisdiction has regulated offshore gaming.

Antigua and Barbuda – Taxation on Internet Gaming

• Internet gaming facilities are regulated by the Financial Services Regulatory Authority (FSRA).
• Fees for gaming licenses are US$75,000 per annum for those operators with a primary server in Antigua and Barbuda and who pay the required taxes.
• Fees for wagering licenses are US$50,000 per annum for those operators with a primary server in Antigua and Barbuda and who pay the required taxes.
• Operators are required to pay 3% tax on net wins. Software licensing and software development costs are tax deductible up to a cap of 40% of the net winnings.
• Operators are entitles to a cap of US$50,000 per month on taxes.