Antigua and Barbuda
Gaming Jurisdiction

 

 

Overview of Antigua and Barbuda Gaming Jurisdiction


Antigua and Barbuda
Antigua and Barbuda became of the first jurisdictions in 1994, to provide licenses for interactive gaming and wagering companies. The Division of Gaming is the regulatory body operating under the Financial Services Regulatory Commission and is responsible for all areas of offshore gaming in Antigua and Barbuda. Interactive gaming licenses apply to casino-style gambling and interactive wagering licenses apply to sports betting.

 

The Antigua Gaming Preferential Seal – Requirements to Meet

All Antigua Gaming Preferential Seal holders are those that have qualified for the online gaming license under the laws of the jurisdiction of Antigua and Barbuda.
The requirements to obtain and display the Antigua Gaming Preferential Seal are:
- The operators must use software which meets international standards for fairness.
- have their corporate headquarters (physical presence) 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.

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.

Antigua and Barbuda Gaming Jurisdiction – Summary

The annual online gambling license fee for each year’s interactive gaming license is $100,000 and $75,000 for each year’s interactive gaming license. Online gambling License fees also include a nonrefundable fee of $15,000 to cover the costs and expenses of conducting the investigation before issuing the license.