Law 86-26 establishes a new gaming regulator, introduces updated tax and licensing rules for casinos, online gaming, lotteries, sports betting and bingo, and strengthens compliance, consumer protection and sector regularisation measures.
The Dominican Republic has enacted Law 86-26 regulating games of chance and establishing the General Directorate of Games of Chance (DGJA).
Promulgated on 22 September 2026 and published in Official Gazette No. 11263 on 2 October 2026, Law 86-26 establishes a unified legal and regulatory framework for games of chance in the Dominican Republic. It consolidates previously scattered legislation, modernises the sector, and maintains the tax rates introduced under Law 30-26 of 18 June 2026.
Regulatory body & governance framework
Law 86-26 establishes the Dirección General de Juegos de Azar (DGJA) as an autonomous authority under the Ministry of Finance and Economy, replacing the former DCJA and centralising regulation, supervision, and enforcement of games of chance. A multi-sectoral Council of Games of Chance will oversee the sector, while the DGJA and tax authority DGII must develop a shared technology platform within six months to monitor transactions, support tax compliance, and report financial irregularities to the Financial Intelligence Unit through the goAML system.
Tax rates & operating conditions by sector
Casinos & slot machines
- Casinos: Operating licenses are valid for 10 years and are restricted exclusively to hotels rated four stars or higher. Standard operating hours are set from 4:00 PM to 6:00 AM (subject to extensions in tourist regions).
- Casino tax rates: Monthly table taxes remain as updated under Law 30-26 (Law 351/1964): DOP 70,000 per table for tables 1–15; DOP 80,000 for tables 16–35; and DOP 100,000 from table 36 onward. The 10% tax on chip sales charged to bettors (Law 281/1968) continues to apply.
- Slot machines: Subject to a distinct 10-year license. Operators pay a simplified monthly Income Tax regime of DOP 18,000 per machine in Santo Domingo and Santiago, and DOP 15,000 in other provinces, indexed annually to the Consumer Price Index (CPI). Machines must maintain a minimum return-to-public payout of 85%. Sports betting shops may operate a maximum of 15 slot machines under a separate license.
Online & digital gaming
Law 86-26 imposes a 10% monthly tax on gross internet gaming revenue, payable within the first 10 business days of each month based on the authorised domain (.do). Until automated collection is fully operational, operators must pay a provisional DOP 5 million monthly fee per company. The law also allows authorities to block unlicensed gaming domains and apps, requires financial institutions to suspend transactions involving unauthorised platforms, and mandates age and identity verification against JCE records before deposits are allowed.
Lottery & sports betting outlets
- Lottery outlets: Licences are valid for five years. Each outlet is subject to an annual DOP 85,000 tax, up from DOP 35,000 under Law 30-26, plus a one-time DOP 200,000 opening fee.
- Sports betting: Licences run for 10 years. Operators pay DOP 500,000 annually in major metropolitan areas and DOP 300,000 in other provinces, along with a DOP 500,000 opening fee. Outlets must also meet specified security and premises requirements.
- Electronic lotteries: Licences are valid for 10 years. Operators pay 24% of gross sales for cumulative draws and 2.5% for non-cumulative draws, reduced from 3.5%, plus an annual DOP 54,000 fee per outlet.
- Bingos: Traditional and electronic bingo operators receive three-year licences and are subject to a unified 10% monthly tax on gross sales.
Prize withholding taxes & consumer protections
- Prize withholdings: Lottery and electronic lottery winnings are subject to a final 25% withholding tax. Sports betting and lottery outlet prizes face 15% withholding on winnings between DOP 200,001 and DOP 600,000 and 25% on winnings above DOP 600,000. Slot machine winnings are subject to a 15% final withholding, up from 10%.
- Location restrictions: Gaming outlets cannot operate within 500 metres of schools, universities, places of worship, hospitals, or government offices. Lottery outlets must also maintain a 200-metre distance from each other.
- Responsible gaming: Participation by anyone under 18 is prohibited. Gaming venues and platforms must display addiction warnings, a toll-free help line, and official clocks. The law also creates a National Self-Exclusion Registry, while 10% of administrative fine revenue will fund gambling addiction prevention and treatment programmes.
Transition, regularisation & repeals
- 12-month registration period: Existing gaming operators have 12 months to register and complete compliance requirements through the DGJA’s Sistema Único de Registro, allowing businesses time to regularise their operations.
- 10-year moratorium on new outlets: No new licences for land-based outlets, sports betting, or electronic lotteries will be issued for 10 years, except for hotel and resort casinos.
- Tax debt relief: Operators with tax arrears accumulated through December 2025 may access the special discount schemes under Law 30-26, provided they fully regularise their tax position.
- Repeals and implementation: Law 86-26 repeals earlier gaming laws while preserving their tax mechanisms until incorporated into the tax framework. The President must issue implementing regulations within 90 days.
