Philippines

Philippine Amusement and Gaming Corporation (PAGCOR) ↗Regulatedsince 1983verified 2026-08-03

⚠ Some figures here are still settling — medium confidence. Verify against the primary regulator before relying on them.

PAGCOR was created under Presidential Decree 1869 (its consolidated charter; franchise extended to 2033 by Republic Act 9487) and is unusual worldwide in being simultaneously the gaming regulator and a commercial operator through its Casino Filipino brand. It licenses land-based casinos and, since the pandemic, domestic online gaming via Philippine Inland Gaming Operators (PIGO) and licensed e-Games / e-Bingo remote platforms tied to land-based operators (e-sabong online cockfighting was suspended in 2022). Separately, from 2016 PAGCOR licensed Philippine Offshore Gaming Operators (POGOs) serving players outside the Philippines; President Marcos ordered a total POGO ban in July 2024, with operations to cease by 31 December 2024. PAGCOR is also slated to privatise its own casinos (targeted around 2025–2026) to unwind the operator/regulator conflict. Some special economic zones (e.g. CEZA, APECO, AFAB) have separately issued interactive gaming licences.

Tax

Gross gaming revenue / gaming receipts

Regulatory/licence fees as a share of GGR + 5% franchise tax

PAGCOR levies licence and regulatory fees calculated as a percentage of gross gaming revenue (rates vary by product), and a 5% franchise tax applies in lieu of certain taxes under its charter; corporate income tax applies to some licensees. POGOs previously paid a 5% gaming tax on gross gaming receipts under RA 11590 (2021), now moot after the ban. Exact domestic online rates vary — treat specific percentages with caution.

Key facts

Licence termVaries by product; PIGO authority is tied to the operator's land-based casino licence (renewable)

Regime since1983

Key-person licencesPAGCOR issues gaming-employee licences and vets directors and key persons for probity; requirements vary by licence category.

Dual roleregulator AND operatorruns Casino Filipino while regulating the industry

POGO bancease by 31 December 2024ordered by President Marcos in July 2024

Domestic onlinePIGO / e-Games licensing activegrew rapidly in 2024–2025

Franchiseruns to 2033PD 1869 charter, extended by RA 9487 (2007)

PrivatisationPAGCOR casinos to be soldtargeted ~2025–2026 to separate operator and regulator roles

Licence types

Philippine Inland Gaming Operator (PIGO) — domestic online gaming by licensed land-based operatorsElectronic gaming (e-Games) and e-Bingo remote platform licences — domestic playersLand-based casino licences (and PAGCOR-operated Casino Filipino venues)Offshore gaming (POGO / Internet Gaming Licensee) — BANNED from end-2024Economic-zone interactive gaming licences (issued by separate zone authorities, e.g. CEZA)

Fees

Domestic online (PIGO / e-Games) regulatory feeshare of GGR (product-dependent)set by PAGCOR; rates vary by game type

POGO / offshore licence & regulatory feesabolishedended with the 2024 ban; formerly plus 5% gaming tax (RA 11590)

Change-watch

2024

President Marcos banned all POGOs (July 2024); operations to cease by 31 December 2024

2025

Rapid growth of domestic online e-Games prompting tighter advertising and responsible-gaming restrictions amid public concern

2025

Planned privatisation of PAGCOR's own casino operations advancing, aiming to resolve the operator/regulator conflict

Related terms

ggr

Sources

PAGCOR — official corporate/regulatory sitepagcor.ph

Republic Act 11590 (2021) — taxation of offshore gaming (Official Gazette)officialgazette.gov.ph

Republic Act 9487 (2007) — PAGCOR franchise extension (Official Gazette)officialgazette.gov.ph

Not legal or tax advice. This is a teaching summary; confirm every figure against the primary regulator (Philippine Amusement and Gaming Corporation) before relying on it.

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