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Operating in the Philippines: 30% tax, ad limits

RegulatedLicensed: online casino, sports betting, poker, lottery.Updated Research revised 19 Oct 2026 (Deep AI Scan of 95 official documents, first researched 23 Sep 2026). Register and enforcement data updated 28 Oct 2026.Framework 1983The year Philippines's current gambling law took effect; the rules on this page come from it and the changes made since.EmergingA newly opened market: licences are recent and the rules are still settling.
In compliance reviewIn review

How this page was researched

  1. Quick AI overview

    A first AI summary of the rules.

  2. Deep AI Scan

    Every question of our regulatory checklist, answered from 95 official documents: the law, the regulator's own pages and its register.

  3. Checked by our research team

    Every figure traced to the document and sentence that states it. Revised 19 Oct 2026.

  4. Compliance reviewIn progress

    Our compliance team is reviewing the full research report.

  5. Expert review

    Dated here when a named expert has reviewed it.

Across every Philippines page: 14 official websites, 174 pages cited, 248 sourced data points. See the sources

Request the research reportHow we research
PlayersOperatorsGet licensed

Online gambling is legal and regulated for domestic play under PAGCOR accreditation. Offshore gaming was banned by Executive Order No. 74 (November 2024) and made a crime by RA 12312 (October 2025). PAGCOR still operates Casino Filipino; separation of its regulatory and operating roles is under review by the Governance Commission for GOCCs. Foreign-licensed sites are illegal and endorsed for blocking.

PAGCOR share15-30%Cash depositPhP 25mLicence term2-3 yrsDecision deadlineNoneAnnual GGR396.14B PHPOnline licensees64

Product by product

Every online operator needs an accreditation as a Gaming System Administrator and a partner venue licence from PAGCOR for each game offering, held by a corporation registered with the Philippine Securities and Exchange Commission.
Online gambling products in Philippines: status, licence, tax and rules
ProductStatusLicensed byTaxKey restrictionAdvertising
Sports bettingLicensablePAGCOR: GSA accreditation + venue licence for Sports BettingPAGCOR share 15% (live) or 30% (virtual) of GGRApproved events only; local horse racing, esports and e-sabong may not be offeredBranded ads pre-screened by the Ad Standards Council; no out-of-home ads
Online casino and slotsLicensablePAGCOR: Electronic Casino Games offeringPAGCOR share 30% of GGRSlot-type RTP 90 to under 97 per cent; live-dealer studio must be in the Philippines and hold a Permit to HoldAs for Sports betting
Online pokerLicensablePAGCOR: Online Poker Games offeringPAGCOR share 15% of gross rake, entry and jackpot feesShare is charged on rake and fees, not on stakesAs for Sports betting
BingoLicensablePAGCOR: Electronic or Traditional Bingo offeringPAGCOR share 25% (electronic) or 20% (traditional) of GGRElectronic bingo RTP 88 to under 97 per cent; traditional bingo draws by machine, no RNGAs for Sports betting
LotteryState monopolyPCSO, outside PAGCOR—Numeric Games may not use PCSO's draw equipment—
Esports bettingBannedNone—Listed among the events not allowed in sports betting—
Coming up1 Jan 2027Minimum Guaranteed Fee rises

What is the least a Gaming System Administrator pays PAGCOR each month?

From 1 July 2026 a Gaming System Administrator pays the higher of PAGCOR's share of GGR and a Minimum Guaranteed Fee of PhP 9,000,000 a month for electronic casino games, or PhP 3,000,000 for the others. From 1 January 2027 the floors rise to PhP 10,500,000 and PhP 4,000,000, which is never less than PhP 126 million a year for an electronic-casino operator. The fee was first billed for July 2026, after two deferrals for 'sustained market contraction'.

Minimum Guaranteed Fee memorandum ↗Extension memorandum ↗

Regulator and player protection in Philippines

Regulator
Philippine Amusement and Gaming Corporation (PAGCOR)
Application authority and enforcement body
Self-exclusion scheme
National Database of Restricted Persons
How players exclude themselves; what it covers is in the player guide
Mandatory RG controls
reality checks
Deposit limits or reality checks the law requires operators to offer

Which casinos & betting sites are licensed in Philippines?

See the full official list of licensed operators and their authorised domains.

Licensed operators in Philippines →

Heads-up for operators

3 items · last change 21 Oct 2026

  1. Draft, not lawUpdated 21 Oct 2026

    Separation of PAGCOR's regulatory and operating roles under GCG review

    PAGCOR's decoupling proposal is with the Governance Commission for GOCCs and would be implemented by executive order if the President approves; no date is fixed.

    Source: 1Checked 5 Oct 2026

  2. Note

    Thirteen Senate bills of the 20th Congress, from SBN-30 (2 July 2025) to SBN-2493 (22 September 2026), would ban online gambling (SBN-30, 47, 142, 508, 686, 708, 1304), prohibit its advertising (SBN-109, 374, 2347, 2493), levy a harm-mitigation charge (SBN-387) or regulate it (SBN-57); all remain in committee. PAGCOR's proposal to separate its regulatory and operating functions is with the Governance Commission for GOCCs, to be implemented by executive order if the President approves. PAGCOR has promised a player app confining play to licensed platforms before the end of 2026. The Minimum Guaranteed Fee for online administrators applies from 1 July 2026 and rises on 1 January 2027.

  3. Draft, not lawAdded 28 May 2026

    Thirteen Senate bills to ban, tax or restrict online gambling

    From SBN-30 (2 July 2025) to SBN-2493 (22 September 2026): seven would ban online gambling, four its advertising, one levies a harm-mitigation charge and one (SBN-57) would regulate it; all sit in committee.

    Source: 2Checked 5 Oct 2026

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.

Getting licensed: apply to the PAGCOR

The licence, its cost and the steps are in the licence guide
8 licence types: Gaming System Administrator (GSA) accreditation; Gaming Venue Operator licence; B2B accreditation: Gaming Affiliates and Support Service Providers; and others. Year-1 budget From PhP 30.9M. Fees, requirements, documents, certification and the step-by-step route are set out there.Read the licence guide

Gambling tax: 5% franchise tax + 15–30% PAGCOR share of GGR

  • PAGCOR share: 15-30%. Of gross gaming revenue by game type, paid weekly, plus a 10% audit fee on the share ↗
By vertical
  • Franchise tax (all gaming)5% of gross gaming revenue, paid quarterly to the national government, in lieu of all other taxes (PD 1869 § 13(2)); reaches licensees (Bloomberry v. BIR 2016, RMC 32-2022).
  • Electronic casino, RNG games, virtual sportsPAGCOR share 30% of GGR (Fees and Rates Framework Rev. 5).
  • Electronic bingoPAGCOR share 25% of GGR.
  • Traditional bingoPAGCOR share 20% of GGR.
  • Live sports betting, live-streamed specialty or numeric games, online pokerPAGCOR share 15% of GGR.
  • Integrated-resort electronic gamesPAGCOR share 22% of GGR, exclusive of the 5% franchise tax.
  • On every PAGCOR share10% audit fee on the share, remitted weekly; for GSAs a Minimum Guaranteed Fee of PhP 9m (e-casino) or 3m a month applies from 1 July 2026 when the share falls short.
Detail

PAGCOR share of gross gaming revenue by game offering, from November 2025 (Fees and Rates Framework Rev. 5, 8 January 2026): 30% electronic casino, RNG-based and virtual sports games;

25% electronic bingo; 20% traditional bingo;

15% live sports betting, live-streamed specialty or numeric games and online poker; integrated resorts 22% on electronic games, exclusive of the franchise tax. A 10% audit fee is charged on the share, remitted weekly.

From 1 July 2026 a Minimum Guaranteed Fee applies to Gaming System Administrators: PhP 9,000,000 a month for electronic casino and PhP 3,000,000 for other offerings, rising to PhP 10,500,000 and PhP 4,000,000 on 1 January 2027, payable when the percentage falls short. Separately, a 5% franchise tax on gross gaming revenue under PD 1869 § 13(2), in lieu of all other taxes, extended to licensees' gaming income by the Supreme Court (Bloomberry Resorts v.

BIR, 2016) and BIR RMC 32-2022. PAGCOR's own casinos remit 50% of gross earnings after franchise tax to the national government (PD 1869 § 12).

Which foreign licences the Philippines accepts

The Philippines recognises none of these 9 foreign licences.

BlockedCagayan CEZA licences

Not recognized for targeting players within the Philippines. All operators must hold a PAGCOR license for domestic operations.

Malta (MGA)

Not recognized. Operators licensed only by the MGA are not permitted to target players in the Philippines and are subject to blocking.

United Kingdom (UKGC)

UKGC-licensed operators without a local PAGCOR license are considered illegal.

Curaçao (CGB)

Curaçao-licensed operators are subject to blocking by the National Telecommunications Commission (NTC).

Alderney (AGCC) · Anjouan · Gibraltar (GRA)

Not a recognized licensing jurisdiction.

Kahnawake (KGC)

Not recognized by Philippine authorities.

Isle of Man (GSC)

Not recognized for domestic operations.

Bonus rules: welcome bonuses restricted

Inducement ads: Channel-restricted

Bonuses are legal as promotions PAGCOR has approved or been notified of. Deposit bonuses are capped at 100% of deposits of PhP 5,000 or less and 120% above; since 7 May 2026 cash rebates are capped at 1.5% of turnover or deposits and cashback at 15% of net losses. A promotion’s mechanics may be published only on the operator’s own registered site, platform and closed social group, and every branded ad is pre-screened by the Ad Standards Council.

What the player can claim
Welcome bonus
Allowed, deposit match capped at 100% / 120%
VIP schemes
Allowed
Loyalty schemes
Restricted
Cashback
Restricted
  • Cash rebates (up to 1.5% of turnover or deposits) apply to slots, eBingo, numeric games and sports betting, not to table or arcade games; cashback (up to 15% of net losses) to all electronic games.
  • Each rebate or cashback tier must state its minimum deposit, turnover or wagering requirement, rate and cap, and programmes may not be combined to exceed the maximum rate. There is no general cap on wagering requirements.
  • Promotional coupons for complimentary credits are non-cashable and single-use.

Promotions with total prizes of PhP 1 million or more, system-based promotions and electronic raffles need approval, others notification, fifteen business days ahead on EG Form No. 28; membership and loyalty programmes need prior approval of their mechanics. The frameworks set no VIP rules.

What the operator can advertise
Channels off-limits
  • Out-of-home: billboards, wallscapes and ads in and on trains, buses, jeepneys and taxis, since 15 August 2025.
  • Primetime television, since 15 August 2025.
  • Specific promotion mechanics anywhere but the operator’s registered site, platform and official closed group.
  • Text blasts to anyone but the operator’s existing registered players, and never to a person on the NDRP exclusion list.
  • Meta’s platforms: Meta does not accept online gambling ads for the Philippines.
Messages ads may not give
  • Anything implying sure winnings, or that skill changes the result.
  • Presenting gambling as a way to make money or a solution to financial problems.
  • Misleading statements about odds and prizes: materials must be truthful.
Mandatory disclaimer
Gambling can be addictive. Know when to stop.
Placement rule
With the 21+ logo, the PAGCOR logo, the responsible-gaming email address and the Ad Standards Council reference number, legible to the naked eye, in every out-of-home, print, TV and digital ad.
Penalties

For gaming system administrators, marketing without approval runs a warning, then PhP 100,000, PhP 200,000 and PhP 300,000 with suspension; fines unpaid after fifteen days carry 12% interest a year.

Leaving out the mandatory responsible-gaming elements may result in regulatory action and penalties; breaching a condition of accreditation is a ground to suspend or cancel it.

The 2025 advertising measures were imposed on every licensee by memorandum. No PAGCOR decision against a named licensee for a bonus or advertising breach is cited here.

Sources345678910111213

Advertising: limited

PAGCOR-licensed operators may advertise, within a regime tightened in July and August 2025: every branded gambling ad is pre-screened by the Ad Standards Council, out-of-home gambling advertising has been banned since 15 August 2025, and gambling ads are off primetime television. Every ad carries the 21+ logo and the tagline 'Gambling can be addictive. Know when to stop.' with the PAGCOR logo and the ASC reference number. Promotion mechanics may be published only on the operator's own registered site, platform and closed social group.

ChannelStatusVertical & Platform Split (2026)
Google Search AdsRestricted

Google certifies Philippine advertisers of online casino games, lotteries, sweepstakes, bingo and sports betting only where the operator is state-licensed or state-run. The ad itself needs Ad Standards Council pre-screening and the mandatory tagline, like any other gambling ad.5814

App Store PublishingRestricted

Split by store. Apple accepts real-money gambling apps where the developer holds the licence for the territory and geo-restricts the app (guideline 5.3.4), so a PAGCOR-accredited operator can publish. Google Play does not list the Philippines among the countries where it accepts real-money gambling apps, so Android distribution is by mobile web. PAGCOR registers one main brand and domain per operator, with up to six sub-brands.15161718

Google/Apple App Store AdsLicensed operators only

Apple Ads runs real-money gambling ads in search results only, to adults, after Apple has reviewed the advertiser's licence; Google's app campaigns follow its gambling certification. The creative needs Ad Standards Council pre-screening and the 21+ logo and tagline.51419

Meta (FB/IG)Banned

Meta lists the Philippines among the unsupported markets where online gambling ads cannot run, even for authorised advertisers. PAGCOR's own rules allow each brand one official account per platform, disclosed to PAGCOR and filtered to audiences aged 21 and over, with specific promotions only in the operator's official closed group.320

TV & RadioRestricted

General announcements are allowed after Ad Standards Council pre-screening, with the 21+ logo and the tagline. PAGCOR ordered gambling ads off primetime television by 15 August 2025, and in February 2026 its chairman told the Senate that primetime TV and radio were already closed and a full-day ban was being studied. PAGCOR has published no instrument setting the hours.58921

SponsorshipsRestricted

Allowed as a marketing activity that PAGCOR approves in advance with its mechanics; no rule bans sponsorship. Stadium and other public signage falls under the out-of-home ban in force since 15 August 2025.37

Digital OOHBanned

Banned. PAGCOR ordered every billboard, wallscape and other out-of-home gambling ad removed by 15 August 2025, including on trains, buses, jeepneys and taxis, with no gambling replacement; only PAGCOR-approved institutional or responsible-gaming content may use the spaces.722

Channel rules for Philippines reflect each platform's published policy and the sources numbered in each row (listed under Methodology & sources). Verify with the local regulator and your ad-platform account manager before launching.

How the Philippines enforces against unlicensed operators

Enforcement reaches from the Presidency to the regulator: the offshore sector was banned by executive order in November 2024 with every licensee ordered to cease by the end of 2024, and the ban made a crime by statute a year later. PAGCOR endorses illegal sites to the telecoms and police agencies for blocking, publishes notices against sites falsely claiming its licence, and penalises licensees on a published schedule.

  • Executive Order No. 74 (5 November 2024) banned offshore gaming outright and ordered every licensee to cease by 31 December 2024.
  • RA 12312 (23 October 2025) makes operating, facilitating or hosting offshore gaming a crime (six to twelve years, PhP 15–50 million), a predicate offence under the AMLA, and creates an inter-agency oversight committee.
  • Illegal sites are endorsed to the National Telecommunications Commission, the DICT, the PNP and the NBI for blocking and takedown; PAGCOR publishes warnings against sites misusing its name.
  • A published penalties framework for licensees: escalating fines from PhP 100,000 to 500,000, suspension and revocation, with 12 per cent interest on unpaid fines.

Sources23242526

Enforcement cases in the Philippines: 3 recent

Material regulator actions, court rulings, and high-profile fines from 2016–2026 against operators serving Philippines. Each entry includes the technical failure and a one-line read-across for other operators in the market.

  • December 2024

    All Philippine Offshore Gaming Operators (POGOs)

    LicensingAll licences revoked

    Presidential directive to cease all offshore gaming operations nationwide due to links with criminal activities.

    Read-across: This complete market shutdown eliminates the entire licensed offshore gambling sector, forcing all operators to cease Philippine-based operations and creating a significant grey-market enforcement challenge.

    Source
  • September 2019

    Great Empire Gaming and Amusement Corp. (GEGAC)

    TaxOperations suspended

    The company was registered with PAGCOR but failed to register with the Bureau of Internal Revenue (BIR) for Value Added Tax (VAT) purposes.

    Read-across: This high-profile shutdown of a major POGO service provider established a precedent for tax enforcement, requiring all operators to ensure full compliance with both gaming and national tax authorities.

    Source
  • June 2017

    Resorts World Manila (Travellers International Hotel Group Inc.)

    LicensingLicence suspended

    PAGCOR suspended the provisional licence under which Travellers International ran Resorts World Manila after the 2 June 2017 attack that left 38 dead, ordering it to cease all gaming operations.

    Read-across: The suspension highlighted PAGCOR's authority to penalize major integrated resorts for operational security failures, increasing compliance pressure on all land-based venues to maintain stringent safety protocols.

    Source

Market size: 396.14B PHP (2025)

Gross gaming revenue in Philippines is approximately 396.14 billion PHP [source] annually. The most popular form of gambling is Online Gaming. Online gambling represents 51% of total GGR. A culturally distinctive product in this market is Electronic games (e-casino) played through licensed gaming venues, PhP 185.26 billion GGR in 2025, and electronic bingo.

Market breakdown by vertical
  • Online201.12B PHP50.8%
  • Land-based195.02B PHP49.2%

PAGCOR, 2025 results, PHP bn: electronic and online gaming segment (e-games, e-bingo, bingo grantees, poker) 201.12bn = 50.77% of industry GGR; land-based = remainder 195.02bn (licensed casinos and integrated resorts).

GGR figures2728

Licensed operators: ~60

As of 28 Oct 2026, approximately 60 operators hold an active licence in Philippines. Size your entry against this base before committing capital. Check them yourself on the official PAGCOR register, which lists each licensee and its authorised domains.

Notable licensed operators

  • Solaire Resort & Casino

  • Okada Manila

  • City of Dreams Manila

  • Newport World Resorts

  • DigiPlus Interactive (BingoPlus / ArenaPlus)

Traps operators hit in the Philippines

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.

  • Treating the market as offshore

    Offshore gaming is a crime under RA 12312 and every offshore operation had to cease by 31 December 2024 under EO 74. The only route is domestic: a PAGCOR-accredited Gaming System Administrator, incorporated in the Philippines, serving registered players inside the country only.

    Sources242329

  • Using unaccredited B2B providers

    Every game content provider, aggregator, payment channel, marketing, customer-service, KYC and testing provider a GSA uses must hold PAGCOR accreditation; existing providers had until 31 July 2026, and a GSA found using an unaccredited entity faces sanctions.

    Sources3031

  • Underestimating the recurring take

    The PAGCOR share (15–30 per cent of GGR) carries a 10 per cent audit fee and, from July 2026, a Minimum Guaranteed Fee of PhP 9,000,000 a month for electronic casino, payable even when the percentage falls short.

    Sources3233

  • Withholding the tax on winnings

    The payor withholds a 20 per cent final tax on player winnings under RA 10963 § 24(B)(1); the franchise-tax exemption covers the operator’s gaming income, not its players.

    Sources34

Timeline: rules in force

  1. July 1, 2026

    Minimum Guaranteed Fee for GSAs

    A monthly floor on the PAGCOR share, PhP 9,000,000 for electronic casino, PhP 3,000,000 for other offerings, after two deferrals; higher rates from 1 January 2027.

    Source: 33

  2. May 26, 2026

    24/7 National Problem Gambling Helpline

    PAGCOR launches the national helpline, (02) 8248-9568, and orders it displayed on every platform and in place of existing responsible-gaming billboards.

    Source: 35

  3. 8 Jan 2026

    New online rulebook and PAGCOR share rates

    GSA and B2B accreditation frameworks (2 October 2025), venue operations and penalties frameworks (6 November 2025), Fees and Rates Framework Rev. 5 (8 January 2026): PAGCOR share 30/25/20/15% of GGR by game offering plus a 10% audit fee; Minimum Guaranteed Fee from 1 July 2026.

    Source: 36Checked 5 Oct 2026

  4. October 23, 2025

    RA 12312: Anti-POGO Act

    Offshore gaming becomes a crime; RA 11590 (the POGO tax law) is repealed; an inter-agency oversight committee is created.

    Source: 24

  5. 23 Oct 2025

    Executive Order No. 74 bans offshore gaming; RA 12312 makes it a crime

    EO 74 of 5 November 2024 banned offshore gaming with immediate effect and ordered every licensee to cease by 31 December 2024; RA 12312 (23 October 2025) punishes it with six to twelve years and PhP 15–50 million and repeals RA 11590.

    Source: 37Checked 5 Oct 2026

  6. July 16, 2025

    Advertising tightened

    Ad Standards Council pre-screening of every gambling advertisement; a new tagline and 21+ logo; all billboards and out-of-home gambling ads removed by 15 August 2025.

    Source: 38

  7. 2007

    Franchise renewed: RA 9487

    PAGCOR’s franchise is renewed for 25 years; its licensing power excludes games under other franchises and locally licensed cockfighting.

    Source: 39

  8. 1983

    PAGCOR charter: PD 1869

    Presidential Decree 1869 consolidates PAGCOR’s franchise to operate and license gambling casinos and gaming clubs, with a 5 per cent franchise tax in lieu of all other taxes.

    Source: 40

  9. Date not stated

    Offshore gaming regime opens (2016)

    PAGCOR begins licensing Philippine Offshore Gaming Operators serving players abroad; later renamed Internet Gaming Licensees. EO 74 § 2 ordered every licensee to cease by 31 December 2024.

    Source: 41Checked 5 Oct 2026

One change concerns land-based gambling only and is listed on our updates page; this page covers online gambling.

Operator myths vs reality in the Philippines

Common assumptions about gambling licensing that turn out to be wrong in practice.

  • Myth
    A Curaçao or Malta licence is sufficient to target the Philippines.
    Reality

    No. Only a PAGCOR-accredited Gaming System Administrator, a Philippine SEC-registered corporation, may offer online play to Filipinos; a foreign licence is at most evidence in the technical evaluation. Unlicensed sites are endorsed for blocking and PD 1602 applies.

    Sources4225

  • Myth
    The POGO ban was temporary and the market will reopen for offshore operations.
    Reality

    RA 12312 (23 October 2025) makes offshore gaming a crime punishable by six to twelve years and PhP 15–50 million, revokes every authority to license it and creates an inter-agency oversight committee. It is statute, not policy.

    Sources24

  • Myth
    The PAGCOR share is the only major compliance cost.
    Reality

    Beyond the 15–30 per cent share and 10 per cent audit fee: PhP 5,000,000 accreditation per game offering, a PhP 25–50 million cash deposit, the Minimum Guaranteed Fee from July 2026, the 5 per cent franchise tax, mandatory B2B accreditation of every supplier, laboratory certification, probity checks and withholding the 20 per cent tax on player winnings.

    Sources43443330

Markets that work like Philippines

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.

  1. RomaniaIn review
    SlovakiaChecked
    GreeceReviewed
    CzechiaChecked
    NetherlandsIn review

    Online casino, betting, poker and lottery licensed; licensed market; GGR tax 30–40%; most ad channels restricted; foreign licences mostly blocked.

Methodology & sources

The research behind our Philippines coverage

Counted across every Philippines page, not this page alone.

compiled 19 Oct 2026

14
official websites
regulators, legislatures, courts
174
pages cited
specific documents, not homepages
248
sourced data points
each traced to the instrument

Across every Philippines page on this site: players, operators and the licence guide. The research report behind them cites official sources: the law, the regulator, the gazette, the courts and each platform’s own published advertising policy. Page sections not yet rewritten from the report may cite other sources.

The same research as a 44-page Philippines report: every one of the 201 checklist questions, each answer cited to the instrument behind it.

Request the Philippines report

Our Deep AI Scan took Philippines through all 201 questions of our regulatory checklist, from 95 official documents, read on 19 Oct 2026. Our research team then traced every figure on this page to the document and sentence that states it. The full research report is now with our compliance team for review. Where a fact rests on a press report or a law-firm summary rather than an official document, the page says so.

How we research

Documents cited on this page

  1. 1PAGCOR document
  2. 2Senate of the Philippines document
  3. 3PAGCOR, GSA framework Annex D: marketing and promoting the online platform
  4. 4PAGCOR EGLD Memorandum, 7 May 2026: cash rebate and cashback programmes for electronic games
  5. 5PAGCOR Memorandum, 28 July 2025: the new responsible-gaming tagline
  6. 6PAGCOR Memorandum, 18 March 2024: responsible-gaming mandatory elements on ads
  7. 7PAGCOR Memorandum, 7 July 2025: immediate removal of billboard and other out-of-home ads
  8. 8PAGCOR, 16 July 2025: PAGCOR and the Ad Standards Council sign MOU to regulate gambling ads
  9. 9PAGCOR, 2025: Philippine GGR hits PhP 215B in H1 (ads off public spaces and primetime TV by 15 August)
  10. 10PAGCOR Responsible Gaming Code of Practice v6, § VII: advertisements
  11. 11PAGCOR: Offenses and Penalties framework (Remote Gaming Operations) Rev. 1, service-provider table
  12. 12PAGCOR, GSA framework: suspension or cancellation of accreditation
  13. 13Meta: Advertising Policy on Gambling (Philippines an unsupported market)
  14. 14Google Ads - Gambling and games policy (country table)
  15. 15Apple - App Review Guideline 5.3.4
  16. 16Google Play - Country allowances for gambling apps
  17. 17PAGCOR, GSA framework: one main brand and domain, up to six sub-brands, one social account per platform
  18. 18PAGCOR: accredited Gaming System Administrators and their registered brands and domains
  19. 19Apple Ads - Policies (4.4 Real Money Gambling)
  20. 20Meta - Advertising Policy on Gambling
  21. 21Philippine News Agency, 11 February 2026: PAGCOR chairman at the Senate games committee
  22. 22PAGCOR Memorandum, 14 August 2025: use of available billboard and out-of-home spaces
  23. 23Executive Order No. 74 s. 2024: ban on offshore gaming
  24. 24RA 12312: Anti-POGO Act of 2025, Official Gazette
  25. 25PAGCOR headline: illegal sites endorsed to NTC, DICT, PNP and NBI for blocking
  26. 26Regulatory Framework for Offenses and Penalties: Remote Gaming Operations Rev. 1
  27. 27PAGCOR / SiGMA Official Market Metrics
  28. 28PAGCOR: PH gross gaming revenues up 6.39% to Php396.14B in 2025 (16 April 2026)
  29. 29GSA Regulatory Framework, p. 13: no registrations or bets from outside the Philippines
  30. 30EGLD Memorandum: accreditation of contracted B2B providers by 31 July 2026
  31. 31B2B Framework Rev. 1 (2 Oct 2025), p. 8: accreditation classes
  32. 32Fees and Rates Framework Rev. 5, p. 15–10% audit fee, weekly remittance
  33. 33EGLD Memorandum: MGF effective 1 July 2026, rates from 1 January 2027
  34. 34RA 10963 (TRAIN) § 24(B)(1): 20% final tax on prizes and winnings
  35. 35GLDD Memorandum, 21 May 2026: 24/7 National Problem Gambling Helpline (02) 8248-9568
  36. 36PAGCOR document
  37. 37Official Gazette document
  38. 38PAGCOR headline, 16 July 2025: MOU with the Ad Standards Council
  39. 39RA 9487 (2007): PAGCOR franchise renewed
  40. 40PD 1869 (PAGCOR charter), Official Gazette
  41. 41PAGCOR document
  42. 42GSA Regulatory Framework, Annex A, p. 60: capital and documents
  43. 43Fees and Rates Framework Rev. 5 (8 Jan 2026), p. 12: PAGCOR share by game offering
  44. 44GSA Regulatory Framework Rev. 0 (2 Oct 2025), p. 19: accreditation fee

The 10 documents this page relies on most

  1. Regulatory Framework for the Accreditation of Gaming System Administrators, Rev. No. 0 (effective 2 October 2025)Regulator
  2. Regulatory Framework for the Fees and Rates on Gaming Venue Operations, Rev. No. 5 (effective 8 January 2026)Regulator
  3. Regulatory Framework for the Issuance of Gaming License for the Establishment of Gaming Venues, Rev. No. 1 (effective 22 November 2023)Regulator
  4. Regulatory Framework for Gaming Venue Operations, Rev. No. 0 (effective 6 November 2025)Regulator
  5. PAGCOR Responsible Gaming Code of Practice, Version 6.0Law
  6. Regulatory Framework for the Accreditation of Gaming Affiliates and Support Service Providers, Rev. No. 1 (effective 2 October 2025)Regulator
  7. Presidential Decree No. 1869 (11 July 1983) — the PAGCOR Charter, consolidating PD 1067-A/B/C, 1399 and 1632Law
  8. PAGCOR EGLD — Schedule of Regulatory Fees, as of July 02, 2026Regulator
  9. PAGCOR GLDD/EGLD Memorandum, 7 July 2025 — immediate removal of billboard and other out-of-home advertisementsRegulator
  10. Probity Checking Framework, Rev. No. 0 (PAGCOR Board, 17 July 2025)Regulator

Also cited on this page

95 documents in all. Request the full research report for every source, answer by answer.

Looking for the player guide?
For consumer-facing information about gambling in Philippines (tax on winnings, where to play legally, self-exclusion options), see the Philippines player guide.
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Disclaimer. This page reflects the law as we understood it on 28 Oct 2026. Rules change: always check the current position with Philippine Amusement and Gaming Corporation (PAGCOR). We are not a legal adviser.