In short
The Mauritius B2B interactive gambling licence lets a company supply interactive gambling-related products, services or technology to B2C licensees. The annual fee is €20,000, the application fee is €5,000 and non-refundable, and the Act states no gross gambling yield charge for B2B. The applicant must be a company incorporated in Mauritius, and betting and gaming software must be certified by a recognised gaming laboratory and registered with the Gambling Regulatory Authority. Applications are not open yet.
Technology and platform suppliers are often the first to ask about the new Mauritius framework, because their customers will ask them the same question: is our supplier licensed? This guide sets out what the Act says about the B2B licence, where it stops, and what we do not yet know. It sits alongside our main guide to the Mauritius iGaming licence.
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What the Act says
The Finance Act 2026 amended the Gambling Regulatory Authority Act to create three interactive gambling licences. The B2B licence is defined as a licence that permits a company to supply interactive gambling-related products, services or technology to other B2C licensees. The B2C licence permits a company to offer interactive gambling services directly to end users, including online casinos, sportsbooks or other betting platforms. The third category covers ancillary services, which means support services to interactive gambling operators that do not include interactive gambling operations themselves.
The point worth noticing is that the B2B licence is defined by reference to B2C licensees. As we read the definition, those are licensees under the same Act, so a Mauritius B2B licence is built around supplying Mauritius B2C licensees. Whether an operator licensed in another country accepts a Mauritius B2B licence is a matter for that operator and its own regulator.
B2B or ancillary: which category are you?
The Act does not list which suppliers fall into which category, and the GRA's directives are expected to set the boundary. Our working view, until they do, is as follows.
| Type of supplier | Likely category | Why |
|---|---|---|
| Casino platform or player account management system | B2B | Technology supplied to B2C licensees |
| Game content studio | B2B | Products supplied to B2C licensees |
| Sportsbook or odds technology | B2B | Technology supplied to B2C licensees |
| Payment, compliance or marketing services | Possibly ancillary | Support services that are not part of the gambling operation |
| Anything that touches player funds, bets or game outcomes | Likely B2B, check with us | Closer to the gambling operation itself |
This table is our reading, not the GRA's. If you are close to the line, we compare your service with the definitions before you commit to a category, because the two licences carry different fees (€20,000 and €5,000 a year).
Cost
The B2B licence costs €20,000 a year, with a non-refundable application fee of €5,000. The Act's fee schedule states a 3% gross gambling yield charge only for B2C licensees; for B2B only the annual fee is stated. The Act describes the fee period as “yearly or part thereof”, so budget for a full annual fee even if you hold the licence for part of a year. The licensed company is also subject to Mauritius corporate income tax at the standard rate of 15%, and Mauritius companies are generally required to set up a CSR fund equal to 2% of the previous year's chargeable income. Confirm the tax position for your structure with an adviser.
Technology obligations
Betting and gaming software, meaning software used by a licensee to record betting transactions, must be certified by a recognised gaming laboratory and registered with the Authority. Licensees must also keep a continuous online connection with the GRA's central electronic monitoring system, and the Authority has real-time access to licensees' equipment, which the Act defines to include any software and server used for betting and gambling activities. For a supplier, this means planning laboratory certification and a monitoring-ready architecture before you file, not after.
A separate regime: betting platforms for licensed bookmakers
Do not confuse the B2B licence with section 29J of the GRA Act. From 1 March 2027 the Act brings anyone who provides a betting platform to licensed bookmakers within section 29J. That regime is distinct from the interactive gambling licences described here, and we deal with it separately.
Key dates
| Date | What happens | Status |
|---|---|---|
| 12 August 2026 | Presidential assent to the Finance Act 2026 | Confirmed |
| To be announced | GRA application form, directives and guidelines | Awaited |
| 1 March 2027 | Betting-platform provisions in section 29J take effect | Confirmed, section 28(8) |
| 1 July 2027 | New application, renewal and penalty rules in section 94 take effect | Confirmed, section 28(9) |
From 1 July 2027 the Authority must notify the outcome of a full and complete application within 28 days, which makes the completeness of your file the part you control. We will add the GRA's application form and directives to our Mauritius iGaming licence page when they are issued.
How it compares with Curaçao and Malta
| Mauritius B2B | Curaçao supplier licence | Malta Critical Gaming Supply | |
|---|---|---|---|
| Application fee | €5,000 | €4,592 | See our Malta page |
| Annual fee | €20,000 | €24,490 | €25,000 (revenue up to €5M), €30,000 (€5M–€10M), €35,000 (above €10M) for Types 1–3 supply; €10,000 if Type 4 only |
| Who can apply | Mauritius-incorporated company | Curaçao-established suppliers need a licence plus registration; foreign suppliers need registration only | EU or EEA entity |
| Key date | Not yet open | Mandatory from 24 December 2026 | In force |
| Who you can supply | Defined by reference to B2C licensees under the Act | Registered with the CGA, buyers may only use registered suppliers | EU, EEA or other well-regulated jurisdictions recognised by the MGA |
What to have ready before the window opens
- A Mauritius company, with its ownership chart and beneficial owner details.
- A clear description of your products and services, and which B2C licensees they are for.
- Your platform architecture, hosting and security setup, and a plan for laboratory certification and registration.
- Directors and key persons with due diligence packs, and a source-of-funds file.
- Financial projections and the capital you plan to hold.
- AML/CFT and compliance policies, including how you vet your clients.
- Client contracts or letters of intent, where you have them.
Planning to supply the Mauritius market?
Tell us what you supply and who to. We will tell you which category you fall into and what to prepare before applications open.
Frequently asked questions
It is the licence that permits a company to supply interactive gambling-related products, services or technology to B2C licensees. It costs €20,000 a year, with a non-refundable €5,000 application fee.