Operating in the Bahamas: 25% tax and compliance
Gambling is legal under the Gaming Act 2014, which created a strictly segregated, two-tiered market. Large resort casinos are for tourists only, while licensed 'web shops' exclusively serve residents for online gaming.
OverviewOverview built from public sources. An in-depth review of Bahamas is available on request. Request it
Product by product
| Product | Status |
|---|---|
| Online betting · Online casino · Online poker · Lottery | Licensed |
Regulator and player protection in Bahamas
Which casinos & betting sites are licensed in Bahamas?
See the full official list of licensed operators and their authorised domains.
Heads-up for operators
3 items · last change 8 Oct 2026
A proposal to let Bahamian residents gamble in the resort casinos, debated from May 2023, has not been taken forward: in June 2024 the Gaming Board chairman said there was no appetite for it and that he had left it alone. Residents remain barred from casino gambling.
Government Debates Allowing Residents in Casinos
The Gaming Board Chairman confirmed the government is actively debating and preparing legislation to amend the law that prohibits Bahamians from gambling in casinos.
Source: 1
Bill to End Casino Ban for Residents Awaits Action
As of early 2026, the proposed bill to allow Bahamian residents to gamble in the country's resort casinos remains pending and has not yet been enacted into law.
Source: 2
Not yet in force: drafts, laws adopted without a start date, and sections of the law still to be commenced. An item moves to the timeline below on the day it takes effect.
Licence Types in Bahamas
4 licence types are listed for Bahamas; each says who issues it and what it covers.
| Licence | Regulator | Term | Notes |
|---|---|---|---|
| Gaming Licence | Gaming Board for The Bahamas | Variable | Permits large-scale casino operations within integrated tourist resorts. Restricted to tourists only. |
| Gaming House Operator Licence | Gaming Board for The Bahamas | Variable | Permits licensed 'web shops' to offer online/mobile lottery, sports betting, and casino games exclusively to Bahamian residents. |
| Supplier Licence | Gaming Board for The Bahamas | Variable | Required for companies that supply, distribute, or repair gaming devices and software. |
| Key/Gaming Employee Licence | Gaming Board for The Bahamas | Variable | Mandatory for all employees, executives, and directors working within licensed gaming establishments. |
Gambling tax: 25% of GGR
Web Shops (Gaming Houses) pay a tiered tax of 15% on net taxable revenue up to $24M, and 17.5% on revenue above $24M. A 5% stamp tax is also applied to patron deposits.
Casinos pay a 5% tax on adjusted gross revenue for certain activities.
Year-1 cost: fee schedule not yet published
The primary costs are associated with the Gaming House Operator Licence for the domestic online market. Casino licensing is tied to multi-billion dollar resort developments and is not a standard application process. No official government fee schedule has been published.
| Line item | Amount | Notes |
|---|---|---|
| Gaming House Licence (Annual) | no published fee schedule Source3 | Industry analysis estimates an annual fee of $250,000, but this is not confirmed by an official source. |
| Operator GGR Tax (Web Shops) | 15% - 17.5% Source4 | Tax is levied at 15% on GGR up to $24 million, and 17.5% on GGR above that threshold. |
| Operator GGR Tax (Casinos) | 5% Source4 | Casinos are subject to a tax of 5% of adjusted gross revenue on certain activities. |
| Local Compliance & Counsel | Variable | Includes costs for local legal representation, AML/CFT program management, and responsible gaming implementation. |
While a total cannot be calculated, industry analysis estimates a total initial investment for a web shop operation to be between $2M–$5M.
Which foreign licences the Bahamas accepts
The Bahamas recognises none of these 8 foreign licences.
BannedMalta (MGA) · United Kingdom (UKGC) · Curaçao · Alderney (AGCC) · Kahnawake (KGC) · Anjouan (AGB) · Isle of Man (GSC) · Gibraltar (GRA)
The Gaming Act 2014 establishes a domestic licensing regime. Only operators licensed by the Gaming Board are legal; offshore operators are not recognized.
Bonus rules: welcome bonuses allowed
Bonuses and promotions are generally permitted in the Bahamas for both tourists and the domestic market. However, advertising these inducements is subject to significant channel restrictions, particularly on broadcast media, to protect minors and vulnerable individuals. The regulatory framework emphasizes social responsibility and factual accuracy in all marketing communications.
- Welcome bonus
- Allowed
- VIP schemes
- Allowed
- Loyalty schemes
- Allowed
- Cashback
- Allowed
The Gaming Regulations, 2014, explicitly permit "bonus and promotional wagering offers," and the regulatory framework contemplates VIP gaming areas. This indicates a permissive stance on common retention tools.
- Channels off-limits
- TV pre-watershed
- Radio pre-watershed
- Penalties
Up to BSD 200,000 for a company for breaches of the Financial Transactions Reporting Act.
The Gaming Board has broad powers to suspend or revoke licenses for non-compliance with the Gaming Act and its regulations.
While specific disclaimer text is not mandated, all advertising must be socially responsible, factually correct, and include responsible gambling messages. The Gaming Board can require the withdrawal of any advertisement it deems "undesirable."
How the Bahamas enforces against unlicensed operators
The Gaming Board's enforcement is focused on compliance and licensing for its domestic operators (casinos and web shops). There is little to no public record of enforcement actions like ISP blocking or fines against unlicensed offshore operators.
- The Gaming Act of 2014 focuses on creating a licensing framework for domestic and tourist gaming, not on offshore prohibition.
- A September 2025 MoU with the Financial Intelligence Unit signals a focus on AML/CFT compliance within the licensed sector, rather than offshore enforcement.
- No evidence of ISP blocking campaigns or public prosecution of offshore operators has been found in public records.
Licensed operators: ~9
As of 8 Oct 2026, approximately 9 operators hold an active licence in Bahamas. Size your entry against this base before committing capital. Check them yourself on the official Gaming Board for the Bahamas register, which lists each licensee and its authorised domains.
Notable licensed operators
Atlantis Paradise Island Casino
Island Luck
Chances Games
A Sure Win
Traps operators hit in the Bahamas
Specific operational risks that have caught new entrants in this market. Each item is country-specific. Generic gambling-ops issues (KYC, RG tools) are not included unless they have a local twist.
Breaching Market Segregation Rules
The legal barrier between the tourist market (casinos) and the resident market (web shops) is absolute. A licensed casino accepting wagers from a Bahamian resident, or a licensed web shop accepting play from a tourist, would be a severe breach of the Gaming Act, 2014, risking licence revocation and significant penalties.
Sources8
Misunderstanding the Domestic Market Scale
The addressable online market for a 'Gaming House Operator' licence is legally limited to the resident population of just over 400,000. Failing to account for this micro-market scale and ignoring the prohibition on serving tourists can lead to critical miscalculations in business planning.
Sources3
AML/CFT Compliance Failures
All licensees must adhere to strict anti-money laundering and counter-financing of terrorism regulations. The Gaming Board's 2025 MoU with the Financial Intelligence Unit shows that this is an area of increasing scrutiny, and failures could lead to severe regulatory action.
Sources9
Timeline: rules in force
- September 2025
Regulator and FIU Sign MoU to Combat Financial Crime
The Gaming Board signed an MoU with The Bahamas' Financial Intelligence Unit to strengthen AML/CFT supervision and enforcement in the gaming sector.
Source: 9
- 2014
Gaming Act Overhauls National Gambling Laws
The Gaming Act, 2014, was passed and completely modernized gambling laws. It formally legalized, licensed, and regulated the domestic 'web shop' industry and updated rules for tourist-facing casinos. The result is the current two-tiered market.
Source: 8
- 1969
Gaming Board for The Bahamas Established
The Gaming Board was first established to oversee lotteries and gaming in the country.
Source: 10
Operator myths vs reality in the Bahamas
Common assumptions about gambling licensing that turn out to be wrong in practice.
- MythA single licence allows us to target both tourists and locals in The Bahamas.Reality
This is false. The Bahamian framework is a strictly segregated dual-market system. A Gaming Licence for a resort casino cannot be used to serve locals, and a Gaming House Operator Licence cannot be used to serve tourists.
Sources11
- MythThe Bahamas is an untapped online market with high potential due to its 8 million annual tourists.Reality
This is misleading. The addressable market for any online operator is legally restricted to the resident population of approximately 400,000 people. The 8 million tourists can only gamble within the physical confines of licensed resort casinos.
Sources3
- MythBecause there is no corporate income tax, operating costs are low.
Markets that work like Bahamas
Compared on what our records hold for each country: whether online casino, betting, poker and lottery are licensed, state-run or banned, the licensing model, what the operator tax is levied on and its band, how most advertising channels are treated, and how foreign licences are treated. A point we hold for only one of the two countries counts for nothing.
- DenmarkIn review
Online casino, betting and poker licensed; licensed market; GGR tax 20–30%; most ad channels allowed.
- GreenlandAI overview
Online casino, betting, poker and lottery licensed; licensed market; GGR tax 20–30%; foreign licences mostly banned.
- SpainReviewedSwedenCheckedItalyReviewed
Online casino, betting, poker and lottery licensed; licensed market; GGR tax 20–30%.
Methodology & sources
This page is a Quick AI overview: a summary of public information, not yet checked against the law or the regulator. Treat it as a starting point. It has not yet been through our Deep AI Scan.
How we researchAsk us to run the Deep AI Scan for Bahamas