The Turks and Caicos Islands, a British Overseas Territory in the Caribbean, permit gambling only in forms licensed under local law: casinos, gaming machines in licensed premises, a national lottery and occasional charitable gaming. The sector is in the middle of a long transition. The Gaming Control Ordinance 2018 created the Turks and Caicos Islands Gaming Control Commission and a modern licensing code that includes an “internet gaming operator’s licence”, but on the official record only parts of that Ordinance have been brought into force. Licensing still runs largely under older statutes, notably the Casinos Ordinance and the Gaming Machines Ordinance.
Key points
- The Gaming Control Ordinance 2018 (Ordinance 19 of 2018) has been commenced in stages since 2019. Its Part II, establishing the Gaming Control Commission, took effect on 1 May 2019; exclusion and enforcement provisions followed in 2022.
- The 2018 Ordinance provides for an internet gaming operator’s licence, to be issued through competitive bidding. No commencement notice for its licensing part (Part III) and no internet gaming licence could be found, so no online casino is known to be licensed in the Islands.
- The Casinos Ordinance states that all gaming is illegal unless conducted on licensed premises, and it bars Belongers, residents and people working in the Islands from gambling in casinos, subject to stated exceptions.
- Gaming machines are taxed at 30% of adjusted gross receipts per location from 1 October 2025, replacing a tax on the money recovered from machine drop boxes.
- The Islands levy no income tax, so players’ winnings are not taxed as income. The Commission keeps an exclusion list, but local helpline services are described by the Commission itself as still in their formative stages.
Last reviewed: 13 October 2026.
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Historical development
Casino gambling in the Turks and Caicos Islands rests on the Casinos Ordinance, originally Ordinance 13 of 1978, which came into force on 24 September 1980. Gaming machines are governed by a separate and older statute, the Gaming Machines Ordinance, originally Ordinance 1 of 1976. A national lottery was added by Ordinance 27 of 2004, and charitable gaming at fundraising functions by the Gaming (Occasional Permissions) Ordinance (Ordinance 29 of 2011). These dates are taken from the consolidated texts published by the Attorney General’s Chambers in the Revised Laws, where all four statutes appear in Chapter 15.
By the early 2010s the government regarded the sector as poorly controlled. In March 2013 the then Finance Minister, Washington Misick, told the House of Assembly that the industry was “under severe threat” and was operating in a “helter-skelter” way, covering hotel casinos, stand-alone casinos and slot parlours (Radio Turks and Caicos, March 2013). The government commissioned a review from the consultancy White Brocklebank Associates. In July 2014 the trade journal InterGaming reported that Cabinet had directed the Attorney General’s Chambers to act on the report, and that new legislation would replace the gaming and lottery ordinances and place the industry under a statutory Gaming Commission.
In September 2015 the Ministry of Tourism, Culture and Environment invited public feedback on a draft Turks and Caicos Gaming Policy (Radio Turks and Caicos). In January 2016 officials including the acting director of the Gaming Inspectorate, then the department supervising gaming, visited Jamaica’s gaming regulator to help finalise policy and draft regulations; they said they were also dealing with illegally operated “game houses” (Jamaica Information Service). The reform programme produced the Gaming Control Ordinance 2018, which received assent on 2 August 2018.
Legal framework
Gambling law in the Islands is made locally by the territorial legislature. Since 2025 new laws have been styled “Acts” rather than “Ordinances”, and the official commencement notice for the 2024 gaming machines amendment refers to it as an Act. The current framework consists of two layers that operate side by side.
The older statutes in Chapter 15
- Casinos Ordinance (Cap. 15.01). Section 3 provides that “all gaming is illegal unless conducted on premises licensed under this Ordinance”, subject to the Gaming Machines Ordinance. Under the consolidated text, applications go to the Minister, a commission of inquiry reports on them, and the Governor decides whether to grant a licence, which may be granted only if it appears to be in the public interest. The Ordinance also contains the restrictions on local residents described below and the casino tax.
- Gaming Machines Ordinance (Cap. 15.02). It allows the Governor to license gaming machines on premises holding a liquor licence (other than off-licences) and in approved members’ clubs, and to grant special gaming licences for approved premises. Licences run for a calendar year. Section 12 makes it an offence to permit unlicensed machine gaming and also to take part knowingly in such gaming.
- Turks and Caicos Islands National Lottery Ordinance (Cap. 15.03). It creates a National Lottery Board that may run lottery schemes itself or concede them to a single licensee at a time. The text requires that all playing terminals be located within the Islands and directs licence payments to a Lottery Fund for art, culture, education, youth and sport.
- Gaming (Occasional Permissions) Ordinance (Cap. 15.04). It lets non-profit organisations hold gaming at functions to raise money for religious, charitable, educational, athletic or cultural purposes, with no more than six permissions a year for any organisation.
The Gaming Control Ordinance 2018
The Gaming Control Ordinance 2018 (Ordinance 19 of 2018) is designed to replace most of the older framework. It establishes the Commission, lists the categories of licence, sets rules on minors, exclusion, anti-money laundering (AML), taxation and enforcement, and in section 170 provides for the repeal of earlier ordinances. Section 1 allows the Governor to bring it into force in stages by notice in the Gazette. The commencement notices published by the Attorney General’s Chambers show the following stages, in addition to a 2019 notice (L.N. 34 of 2019) deeming section 172(2) in force from 15 August 2018:
- Part II (sections 4–26), which establishes the Commission and its board, from 1 May 2019 (Legal Notice 20 of 2019);
- section 2 (definitions), Part VIII (sections 114–134, exclusion) and Part X (sections 138–160, enforcement and offences), from 1 April 2022 (Legal Notice 25 of 2022). An earlier notice that would also have commenced Part IX on taxation from the same date was revoked and replaced by this one;
- sections 166–169 and the remainder of sections 171 and 172, including the transitional provisions, from 13 May 2022 (Legal Notice 36 of 2022).
No notice commencing Part III, which contains the licensing provisions including those on internet gaming, or Part IX on taxation could be found in the subsidiary legislation lists for 2019 to 2026 that were reviewed for this guide. The transitional section, as amended in 2020, transferred the staff of the Gaming Inspectorate to the Commission from 1 January 2021 and gave the Commission the administration of the Casinos, Gaming Machines and Occasional Permissions Ordinances and the National Lottery licence “until the commencement of this Ordinance”, while leaving the existing licensing authority unchanged (Gaming Control (Amendment) Ordinance 2020). On the available record, therefore, the Commission administers the old statutes while the new licensing regime awaits full commencement. This is the latest verifiable position, not a settled conclusion.
The 2018 Ordinance has been amended three times: in 2020 (reporting thresholds and transitional rules), in 2022 (beneficial ownership and procurement of certain licences; Ordinance 15 of 2022), and in 2024 (a new tax part and tax schedule; see below).
Regulator and licensing model
The Turks and Caicos Islands Gaming Control Commission is a statutory body corporate based in Providenciales. Under section 5 of the 2018 Ordinance its functions include regulating the integrity of the industry, considering licence applications and investigating applicants, enforcing the Ordinance, maintaining an exclusion list and a voluntary exclusion programme, approving gaming equipment, and acting as AML supervisor of casinos under the Proceeds of Crime Ordinance. In May 2022 the Commission issued AML guidance for the gaming sector, which applies customer due diligence to occasional transactions of US$3,000 or more.
The Islands follow a licensing model: gambling is lawful only where it is licensed or otherwise authorised, and everything else is prohibited. Under the statutes currently administered, the authorised channels are:
- casinos licensed under the Casinos Ordinance, which requires a US$50,000 non-refundable deposit with each application and charges a fee of US$2,500 for the issue of a licence;
- gaming machines licensed under the Gaming Machines Ordinance in licensed bars, clubs and approved premises, for an annual fee of US$2,000; the Commission’s site describes these as “slot parlours and gaming routes”;
- the national lottery under the National Lottery Ordinance; and
- occasional permissions for charitable gaming, for a fee of US$100.
Section 41 of the 2018 Ordinance sets out a much wider list of licence categories for the future: Class A integrated resort casinos, Class B stand-alone casinos, slot parlours, gaming routes and route operators, electronic bingo, sports betting, internet gaming, lotteries and proxy lotteries, suppliers, charitable gaming and international market agents, as well as personal licences for key persons and gaming employees. The Commission does not publish a register of licensees on its website, and no official count of casinos or machine licences could be found.
Among land-based venues, the Caribbean Journal reported that the Ritz-Carlton resort on Grace Bay, Providenciales, opened on 22 June 2021 with an on-site casino offering table games.
Online gambling
Online gambling has a clear place in the 2018 Ordinance but not yet in practice. Division 4 of Part III (sections 52–54) provides that the board “shall issue a licence to conduct internet gaming through a competitive bidding process”. A licensee may accept wagers only from verified account holders whose physical presence it has checked, must refuse wagers from minors and excluded persons, and must allow players to set deposit limits and suspend their accounts. The 2024 tax schedule sets a rate of 10% of adjusted gross receipts for internet gaming (Gaming Control (Amendment) Ordinance 2024).
These provisions sit in Part III, for which no commencement notice could be found. No competitive bidding round for an internet gaming licence, and no licensed online casino or online sportsbook, could be identified in the Commission’s publications or in local and trade press. On the evidence available, no operator is licensed to offer online casino games to people in the Islands.
The older statutes do not mention the internet. The Casinos Ordinance’s definition of “gaming” is not tied to any medium, but whether section 3 reaches a resident playing on a foreign website has not been tested in any published decision found. There is no published blocklist of gambling websites, and no rules requiring internet service providers or banks to block gambling sites or payments could be found. Advertising restrictions appear in section 162 of the 2018 Ordinance, but that section is not among the provisions shown as commenced.
Enforcement activity has focused on illegal land-based gaming. In a public notice, the Commission called on all individuals and businesses to stop unauthorised gaming, citing sections 3, 46 and 47 of the Casinos Ordinance, and said it would investigate together with the Royal Turks and Caicos Islands Police Force. The notice is undated on the Commission’s site; a link in it suggests it was published in November 2024.
Position of players
Turks and Caicos law makes some forms of participation by players an offence, but the relevant provisions concern land-based gaming:
- Unlawful gaming. Section 46 of the Casinos Ordinance penalises any person who takes part in unlawful gaming with a fine of US$500 or six months’ imprisonment. The Commission’s public notice reminds residents of this provision.
- Unlicensed gaming machines. Section 12(1)(b) of the Gaming Machines Ordinance makes it an offence knowingly to take part in machine gaming on premises used unlawfully, punishable by a fine of US$100, one month’s imprisonment, or both.
- Local residents in casinos. Section 17(1)(c) of the Casinos Ordinance prohibits Belongers (people with Turks and Caicos Islander status), people ordinarily resident or working in the Islands, and public servants from gambling in a casino, with a fine of US$500. Section 18 creates exceptions, including for Belongers over 21 with an annual income of at least US$75,000 and for certain holders of permanent residence, residence or work permits. Under-18s may not gamble in a casino at all.
No provision that specifically targets residents who gamble with offshore online operators was found, and no prosecution of a player for online gambling was found in official or press sources. It would therefore overstate the law to say that online play is clearly an offence, and equally overstate it to say that it is clearly lawful. Players using offshore sites have no recourse to the Commission.
Taxation
Gaming taxes in the Islands are levied on operators. The rates in force depend on the statute under which a business is licensed:
- Casinos. The Casinos Ordinance imposes a basic annual tax based on gaming floor space, from US$50,000 for 6,000 square feet or less up to US$200,000 for more than 20,000 square feet, together with a tax on gross gaming yield charged in bands at 5%, 10%, 15% and 20%. Gross gaming yield, often called gross gaming revenue, means stakes less winnings paid out.
- Gaming machines. The original Ordinance charged 35% of the money recovered from each machine’s drop box each month. The Gaming Machines Order 2022 cut this to 30% from 1 August 2022. The Gaming Machines (Amendment) Ordinance 2024 then changed the base to “adjusted gross receipts”, broadly money and credits played less payouts, at 30% per location. It came into force on 1 October 2025 (Legal Notice 34 of 2025).
The Gaming Control (Amendment) Ordinance 2024, which received assent on 16 December 2024, replaced Part IX and Schedule 3 of the 2018 Ordinance with a full schedule of rates on adjusted gross receipts: 10% for Class A and Class B casinos, 28% for slot parlours, 30% for gaming routes and route operators, 28% for electronic bingo, 15% for sports betting, 10% for internet gaming, 25% for lottery operators and 15% for proxy lotteries. These rates apply once the relevant parts take effect; no commencement notice for the 2024 amendment could be found. When the two 2024 bills were tabled in January 2024, the Premier, Charles Washington Misick, presented them as bringing the sector into line with international standards and moving tax collection away from the drop-box recovery method towards adjusted gross receipts (Radio Turks and Caicos, January 2024).
Players are not taxed on winnings. According to a Chambers and Partners practice guide (2026), the Islands do not impose income tax, capital gains tax or other direct taxes on individuals.
Consumer protection and responsible gambling
The main statutory protections are the casino restrictions on local residents described above and the exclusion regime in Part VIII of the 2018 Ordinance, in force since 1 April 2022. Part VIII provides for voluntary exclusion, mandatory exclusion, family exclusion orders and a central exclusion list, and allows licensees to eject excluded persons from gaming facilities. The 2018 Ordinance also defines a minor as a person under 21. However, the operative rules on minors (sections 106–113) are not among the provisions shown as commenced, so the casino age limit of 18 under the Casinos Ordinance remains the verifiable statutory minimum.
The Commission runs a responsible gaming programme and publishes “Pause Before You Play” guidance. It reports findings from its own survey of participants: 6% were daily gamblers, casino gambling was the most common form for both younger (52%) and older (45%) adults, 12% said they had borrowed money to gamble, and 58% of daily gamblers reported borrowing. Its sample size and method are not published. The Commission states that “in-person interventions and helplines are in their formative stages” in the Islands, and refers residents to international services such as Gambling Therapy, GamCare, Gamblers Anonymous and the US National Council on Problem Gambling. In August 2023 the Commission reported a dialogue with the executive director of the National Council on Problem Gambling at the 37th National Conference on Gambling Addiction and Responsible Gambling (Magnetic Media, August 2023). The 2018 Ordinance also provides for a Problem Gambling Committee and a ring-fenced fund for problem gambling programmes; no information on whether the committee has been set up could be found.
General guidance is available in our responsible gambling guide.
Recent and upcoming developments
- Gaming tax reform (2024–2025). The Gaming Control (Amendment) Bill 2023 and the Gaming Machines (Amendment) Bill 2023 were presented to the House of Assembly on 23 January 2024. Both received assent on 16 December 2024 as Ordinances 1 and 2 of 2024 (2024 Ordinances list). The gaming machines changes took effect on 1 October 2025; no commencement date for the Gaming Control amendments had been published as of the date of review.
- Operators and compliance (2024). On 9 August 2024 the Commission met casino and route operators on mandatory AML compliance, responsible gaming and new gaming areas. According to the Commission’s summary of a TC Weekly News report, some operators said that certain requirements deter investment (Gaming Control Commission).
- Full commencement of the 2018 Ordinance. The main outstanding question is when Part III (licensing, including internet gaming) and the tax provisions will be brought into force. Until then, no licensing route for online casinos operates.
Casino listings for players in the Turks and Caicos Islands
The listings below are generated automatically from our casino database. They do not show that an operator is licensed in the Turks and Caicos Islands. No online casino is known to hold a licence from the Turks and Caicos Islands Gaming Control Commission, and the internet gaming licence provided for in the Gaming Control Ordinance 2018 does not yet appear to be available. The listings must not be read as an indication that playing is lawful; readers should check the position with the Commission.
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Sources and further reading
- Attorney General’s Chambers, Turks and Caicos Islands, Gaming Control Ordinance 2018 (Ordinance 19 of 2018) (accessed 13 October 2026).
- Attorney General’s Chambers, Casinos Ordinance (Cap. 15.01), Revised Laws (accessed 13 October 2026).
- Attorney General’s Chambers, Gaming Machines Ordinance (Cap. 15.02), Revised Laws (accessed 13 October 2026).
- Attorney General’s Chambers, Turks and Caicos Islands National Lottery Ordinance (Cap. 15.03) and Gaming (Occasional Permissions) Ordinance (Cap. 15.04) (accessed 13 October 2026).
- Attorney General’s Chambers, Gaming Control Ordinance 2018 – Commencement Notice 2019 (L.N. 20 of 2019) (2019).
- Attorney General’s Chambers, Gaming Control Ordinance 2018 – Commencement Notice (No. 2) 2022 (L.N. 25 of 2022) and Commencement Notice (No. 3) 2022 (L.N. 36 of 2022) (2022).
- Attorney General’s Chambers, Gaming Control (Amendment) Ordinance 2020 (Ordinance 38 of 2020) (2020).
- Attorney General’s Chambers, Gaming Control (Amendment) Ordinance 2022 (Ordinance 15 of 2022) (2022).
- Attorney General’s Chambers, Gaming Control (Amendment) Ordinance 2024 (Ordinance 1 of 2024) (2024).
- Attorney General’s Chambers, Gaming Machines (Amendment) Ordinance 2024 (Ordinance 2 of 2024) (2024).
- Attorney General’s Chambers, Gaming Machines (Amendment) Act 2024 – Notice of Commencement 2025 (L.N. 34 of 2025) (2025).
- Attorney General’s Chambers, Gaming Machines Order 2022 (L.N. 50 of 2022) (2022).
- Turks and Caicos Islands Gaming Control Commission, Official website (accessed 13 October 2026).
- Turks and Caicos Islands Gaming Control Commission, Public notice to cease all unauthorised and illegal gaming activity around the Turks & Caicos Islands (accessed 13 October 2026).
- Turks and Caicos Islands Gaming Control Commission, Pause Before You Play (accessed 13 October 2026).
- Turks and Caicos Islands Gaming Control Commission, Regulatory compliance sparks debate between Gaming Commission and casino operators (2024).
- Turks and Caicos Islands Gaming Control Commission, Anti-Money Laundering Guidance for the Gaming Sector, First Edition (2022).
- Radio Turks and Caicos, Gaming Control (Amendment) Bill 2023 and Gaming Machines (Amendment) Bill 2023 (January 2024).
- InterGaming, Turks and Caicos close to allowing more casinos (2014).
- Jamaica Information Service, BGLC Meets With Delegation From Turks and Caicos (2016).
- Caribbean Journal, The Ritz-Carlton, Turks and Caicos is now open (2021).
- Magnetic Media, Empowering Responsible Gaming: Turks and Caicos Gaming Control Commission Takes Global Strides at Prestigious Annual Conference (August 2023).
- Chambers and Partners (Coriats Trust Company), Private Wealth 2026: Turks and Caicos (2026).
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