The Directorate of Offshore Gaming is the regulatory body that is responsible for all the issues concerning the offshore gaming industry in the jurisdiction of Antigua and Barbuda. The Division of Gaming issues licenses to companies allowing them to carry out interactive gaming and/or interactive wagering.

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.

• Strict Licensing Requirements. All licensed operators must comply with certain requirements and are subject to a thorough due diligence check in order to be licensed.
• Player Account Regulations. There are a number of regulations governing player accounts. These regulations require operators to fully register and verify the identities of players before allowing participation. Operators must also confirm the name, date of birth and place of residence of registering players. Player identitymustremainconfidential.
• Age Limitations. Operators are not permitted to allow persons under the age of 18 to participate in online gaming activities.
• Responsible Gaming. Operators are required to display on their web sites a warning of the addiction possibilities of gaming and information on sites to assist compulsive gamblers. Operators are also required to exclude players from website access upon the player’s request.
• Anti-Fraud and Money Laundering Regulations. The regulations ensure honest play and that account wagering systems cannot be used by players to launder money.
• Internet Gaming Taxation Internet gaming facilities are regulated by the Financial Services Regulatory Authority (FSRA).
• Fees for gaming licenses are US$75,000 per annum for 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 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 entitled to a cap of US$50,000 per month on taxes.