Countries › Dominican Republic › Guide › 12. Sectors › Casinos and slot rooms

Casinos and slot rooms

Last verified: 2026-10-30 · Status: Changing

Ley 86-26, in the Gazette of 2 October 2026, replaced the old casino laws and created the DGJA under the Ministry of Finance and Economy. Casinos run only in operating hotels of four stars or more, under 10 year licences held by companies. Ley 30-26 sets a monthly tax per table and per slot machine in place of ordinary income tax.

USD figures use the Banco Central de la República Dominicana reference selling rate of RD$60.9007 per US dollar, as shown on its home page on 30 October 2026, rounded to the cent.

Key facts

Casino licence term	10 yearsLey 86-26 art. 48, as of 2026-10-30 · in force
Minimum hotel classification	4 starsLey 86-26 art. 49, as of 2026-10-30 · in force
Monthly tax per table, tables 1 to 15	70000 DOPLey 30-26 art. 27, as of 2026-10-30 · in force
Monthly tax per slot, Santo Domingo and Santiago	18000 DOPLey 30-26 art. 30, as of 2026-10-30 · in force
Minimum slot payout	85 %Ley 86-26 art. 72, as of 2026-10-30 · in force

The rule

1. Ley 86-26 creates the Dirección General de Juegos de Azar (DGJA), an autonomous body attached to the Ministry of Finance and Economy, in charge of regulating and supervising all gaming.Ley 86-26, art. 5, 2026-09-22 official text · verified 2026-10-30 · changed: New law published in Gazette 11263 of 2 October 2026; first full gaming statute, replacing Ley 351 of 1964, Ley 96-88 and Ley 29-06 except their tax provisions.

2. The DGJA is run by a director general named by the President, and Decreto 684-26 of 2 October 2026 made the first appointment on a transitional basis.Ley 86-26; Decreto 684-26, art. 15; art. 1, 2026-10-02 official text · verified 2026-10-30

3. Every licence is decided by the Consejo de Juegos de Azar on the director's proposal and issued by the DGJA.Ley 86-26, art. 40, 2026-09-22 official text · verified 2026-10-30

4. Before a licence, the DGJA checks suitability, ownership, financial capacity and lawful source of funds.Ley 86-26, art. 41, 2026-09-22 official text · verified 2026-10-30

5. A licence cannot go to anyone with a sanction in the prior four years or a conviction on gaming, laundering or similar offences, in bankruptcy or restructuring within four years, or not current on taxes and social security.Ley 86-26, art. 42, 2026-09-22 official text · verified 2026-10-30

6. Casinos may be run only by legal entities holding a DGJA licence, for 10 years from issue.Ley 86-26, art. 47 and 48, 2026-09-22 official text · verified 2026-10-30

7. Casinos may be installed only in operating hotels classified four stars or more.Ley 86-26, art. 49, 2026-09-22 official text · verified 2026-10-30

8. Requirements and fees for a casino are set by resolution of the Consejo. The DGJA has six months from entry into force to set new fees, and old ones apply until then.
Cost to do it: New fee resolutions were not yet found. Old fees apply in the meantime and were not verified.Ley 86-26, art. 53 and 188, 2026-09-22 official text · verified 2026-10-30

9. All licence holders must post a bond in an amount set by resolution, at the same time as the licence is issued. Failure suspends the licence.Ley 86-26, art. 45 and 46, 2026-09-22 official text · verified 2026-10-30

10. Renewals must be filed at least 60 working days before expiry and run for the same period. Delay by the DGJA does not force a stop if the filing was on time, and the renewal fee must be lower than the first fee.Ley 86-26, art. 22 and 180, 2026-09-22 official text · verified 2026-10-30

11. Casinos pay a simplified regime in place of income tax, per table in operation each month: RD$70,000 for tables 1 to 15, RD$80,000 for each table from 16 to 35, and RD$100,000 for each table from 36.
Cost to do it: 40 tables: RD$3,150,000 (about US$51,723.54) a month.
Example: RD$3,150,000 a month for 40 tables / US$51,723.54 a month for 40 tablesLey 351 art. 14 as replaced by Ley 30-26, Ley 30-26 art. 27, 2026-06-18 official text · verified 2026-10-30 · changed: June 2026: Ley 30-26 replaced the table scale, indexed annually to 100% of the consumer price index.

12. Tables can be added or withdrawn by quarter with approval, on a request at least 10 days before the fiscal quarter ends. Tax goes to the DGII monthly.Ley 351 art. 14 as replaced by Ley 30-26, paragraphs I and II, 2026-06-18 official text · verified 2026-10-30

13. Licensed slot machines pay a simplified monthly tax of RD$18,000 each in Santo Domingo and Santiago and RD$15,000 elsewhere, indexed annually to the consumer price index.
Cost to do it: 100 machines in Santo Domingo: RD$1,800,000 (about US$29,556.31) a month.Ley 96-88 art. 3 as replaced by Ley 30-26, Ley 30-26 art. 30, 2026-06-18 official text · verified 2026-10-30

14. The prize plan of any slot machine must return at least 85% to the public.Ley 86-26, art. 72, 2026-09-22 official text · verified 2026-10-30

15. Ley 30-26 ended the customs exemption for importing slot machines, parts and accessories.Ley 30-26, art. 31, 2026-06-18 official text · verified 2026-10-30

16. Slot winnings bear a final 15% withholding, paid monthly.Tax Code art. 309 paragraph as replaced by Ley 30-26, Ley 30-26 art. 17, 2026-06-18 official text · verified 2026-10-30

17. Slot rooms are run by companies under a 10 year licence, and may operate only inside casinos, hotels of one to three stars and sports betting shops.Ley 86-26, art. 65, 66, 68 and 69, 2026-09-22 official text · verified 2026-10-30

18. Gaming sites must be 500 meters from schools, universities, police and military sites, childcare, health centers, churches and main State seats. Distance rules between gaming sites do not apply to casinos.Ley 86-26, art. 26, 2026-09-22 official text · verified 2026-10-30

19. Casinos on tourist vessels docking in ports or sailing territorial waters need a licence from the Consejo for the cruise line.Ley 86-26, art. 63 and 64, 2026-09-22 official text · verified 2026-10-30

20. Current licensees have 3 months from entry into force to adapt platforms and 1 year to obtain a new licence through an adjustment process, without loss of acquired rights.Ley 86-26, art. 181 and 184, 2026-09-22 official text · verified 2026-10-30

21. After the licensee register is published, no new licences go out for 10 years for the activities in art. 21, with casinos in hotels and tourist areas excepted.Ley 86-26, art. 191, 2026-09-22 official text · verified 2026-10-30

22. Licences can be suspended for not reporting sales, not linking to the software system, not registering in goAML, or not paying taxes and fees.Ley 86-26, art. 43, 2026-09-22 official text · verified 2026-10-30

23. Running gaming without a licence carries one to two years in prison and a fine of three to six public sector minimum wages. Legal entities pay the fine.Ley 86-26, art. 162 and 165, 2026-09-22 official text · verified 2026-10-30

24. The President must issue the regulation within 90 days of entry into force.Ley 86-26, art. 193, 2026-09-22 official text · verified 2026-10-30

Tables	Tax per table	Example
1 to 15	RD$70,000 (about US$1,149.41)	15 tables: RD$1,050,000 (about US$17,241.18)
16 to 35	RD$80,000 (about US$1,313.61)	35 tables: RD$2,650,000 (about US$43,513.46)
36 and up	RD$100,000 (about US$1,642.02)	40 tables: RD$3,150,000 (about US$51,723.54)

Monthly casino table tax

Worked example

A casino in a five star hotel runs 40 tables and 100 slots in La Altagracia. Reading each band as marginal, as the law says for tables that exceed the prior band: 15 by RD$70,000, 20 by RD$80,000 and 5 by RD$100,000 is RD$3,150,000 (about US$51,723.54) a month. Slots outside Santo Domingo and Santiago add RD$1,500,000 (about US$24,630.26). The total is RD$4,650,000 (about US$76,353.80) a month.

Step by step

Confirm the hotel is operating with a four star or higher rating.
Form the operating company.
Prepare ownership, source of funds and solvency files.
Apply to the DGJA for the Consejo's decision.
Post the bond and link to the required technology.
Register in goAML and pay table and slot taxes monthly.
File for renewal at least 60 working days before year 10.

Common traps

The law text read is a copy of the gazette on a private site, since no official PDF was reachable. The Presidency confirms the number, date of the Gazette and the creation of the DGJA.
Ley 86-26 art. 54 and 71 date Ley 30-26 as 18 July 2026, while art. 192 and the tax law use June. Art. 195 refers to articles that do not match the tax rules. Expect a clean up.
Regulation, fee and bond resolutions were pending at the verification date, so a new casino cannot be fully costed yet.
The fine in art. 162 uses the public sector minimum wage, which was not found.
The table tax replaces income tax for casinos only. Hotel income stays under the normal regime, so keep the books apart.
Cash payments above the threshold in Ley 155-17 are a very serious infraction under art. 148.

Sources

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