As of 2024–2025, Anjouan’s tax profile for licensed online gaming is straightforward: 0% on Gross Gaming Revenue (GGR), 0% corporate income tax, and 0% VAT. That compares with about 21% GGR in the United Kingdom and 1–5% in Malta, so the Anjouan gaming license tax position can materially reduce your effective burden. One universal license covers both B2C and B2B, which helps keep compliance and fee stacks lean. But 0% in Anjouan does not erase obligations abroad: player markets, management location, and any economic substance may trigger local GGR or corporate taxes. Plan for market‑by‑market tax mapping, solid AML/KYC, and payment flows aligned with your footprint to keep processors and regulators comfortable. Below I outline the rules, limits, and practical steps to use the anjouan gaming license tax advantage without stumbling on cross‑border pitfalls.
Anjouan gaming license tax: what the “zero” really means
If you’ve heard that Anjouan is “tax-free,” you’ve caught the headline. The fine print is where smart operators win. Under the Anjouan gaming license, there is currently no local tax on gross gaming revenue (GGR) and no local VAT on offshore eGaming activity. That’s a major advantage for cashflow and reinvestment. But it does not cancel taxes you might trigger elsewhere. Tax follows management, customers, and payment rails—not just your certificate.
Think of the Anjouan license as a clean, lightweight base. It spares you from on-island GGR tax. It does not protect you from point-of-consumption taxes in player markets, from corporate income tax where your management actually sits, or from VAT on digital services where rules require it. If you design your structure with that in mind, Anjouan can be a powerful piece of the puzzle.
The regulatory spine you’re standing on
Anjouan (Ndzuwani), part of the Union of the Comoros, regulates online gambling through a framework dating back to 2005, supported today by specialist licensing bodies on the island. The license is broad: one authorization can cover casino, sportsbook, poker, bingo, live dealer, lotteries, and even B2B supply. The process is streamlined, with sensible AML/KYC obligations and basic platform security expectations. That’s why many teams now look to Anjouan after changes in Curaçao.
For tax, this simplicity matters. The island doesn’t impose local GGR tax on licensees, and there’s no local VAT on offshore operations. License fees and annual renewals exist, of course, but they are not taxes. Your real tax exposure usually sits off-island—where decisions are made, where players reside, and where money flows.
GGR, VAT, corporate tax: how they actually interact
Online gaming taxes tend to break into three buckets. Each one can show up even when your Anjouan license says “no local tax.”
- GGR and point‑of‑consumption charges: Many countries tax GGR or stakes when their residents play. If you accept UK players, think Remote Gaming Duty. Germany has a stakes tax. Spain and others have GGR-based regimes. Your Anjouan license doesn’t override those laws.
- Corporate income tax: Where your company is tax resident—often where the directors really manage the business—can determine corporate income tax exposure. If your C‑suite runs the show from, say, Cyprus, the UK, or the UAE, local rules may tax profits or apply CFC rules to your Anjouan entity.
- VAT/GST on digital services: Some jurisdictions apply VAT to electronically supplied services to consumers. While many operators treat gaming as exempt or outside VAT, related services (e.g., subscriptions, add‑ons, certain B2B fees) can trigger VAT. Payment flows and consumer location are key.
The lesson: the Anjouan tax benefit is real, but it’s one layer in a multi-layer map.
Where the money leaks: payments, PSPs, and hidden tax frictions
Payment routing is the quiet tax-maker. If your PSP is in the EU or UK, it may require you to block residents or to demonstrate compliance with local tax regimes. Some processors add cross-border fees or withhold reserves in ways that behave like a “tax on your margin.” If you run a group treasury entity in a higher-tax jurisdiction, transfer pricing on intercompany fees can also crystallize tax.
This is where planning helps. Align your merchant accounts with your target markets, segregate B2B and B2C flows, and write robust intercompany agreements. Anjouan gives you a flexible platform—your payment architecture decides whether you keep the uplift.
Common tax scenarios for Anjouan-licensed operators
The lean global B2C operator
You hold an Anjouan gaming license, block restricted territories, and target permissive markets. You keep management and control outside high-tax countries, use non-EU PSPs where feasible, and maintain documented AML/KYC. Result: no local GGR tax in Anjouan; minimal corporate tax where you are genuinely managed; limited point‑of‑consumption exposure because you geofence strictly.
The multi‑market brand with EU footprint
You use Anjouan for speed and cost, but accept some EU demand. You face EU market rules: local licensing, GGR tax/stakes tax, and consumer VAT nuances for related services. You can still benefit from Anjouan’s zero GGR locally, but you remit taxes in the EU where the law requires. Structure your compliance by country to avoid processor friction and audits.
The B2B content supplier
With an Anjouan license covering supply, you sell games or platform services to operators. Your risk shifts from GGR taxes to corporate income tax and VAT on B2B services. Put transfer pricing, service agreements, and technical certification in order. The benefit: no local GGR tax eats your margin, so pricing stays sharp.
Crypto, custody, and tax signals you can’t ignore
Crypto acceptance is available and attractive. But it doesn’t erase tax. If you price in USDT or BTC, regulators will still look at where players sit and where management resides. Track cost basis and realized gains for treasury; crypto accounting differences can create taxable events in the wrong place if you’re sloppy. Use KYC/AML controls for wallet screening. Keep a clean bridge between fiat PSPs and crypto processors with auditable records.
Responsible gaming and AML are tax-adjacent
AML/KYC and responsible gaming aren’t just compliance. They are your evidence file. When a tax authority questions nexus or residency, your player geodata, payment logs, and exclusion controls become proof that you did not solicit or serve restricted residents. Good controls reduce both regulatory risk and accidental tax presence.
Comparing tax posture across popular jurisdictions
| Feature | Anjouan | Curaçao (new regime) | Malta/UK |
|---|---|---|---|
| Local GGR tax | 0% on offshore activity | Moving toward higher compliance and fees; GGR taxes can apply in practice depending on structure | Material local taxes and fees; plus strict consumer taxes in target markets |
| VAT locally | No local VAT on offshore activity | Typically no local VAT on offshore gaming | VAT systems apply; complex rules for digital supplies |
| Speed/cost to license | Fast and cost‑effective | Tightening and costlier than before | Slow and costly |
| Point‑of‑consumption taxes | Based on player country | Based on player country | Based on player country |
This isn’t about which is “best.” It’s about fit. If you need speed, global coverage (excluding restricted territories), and a clean GGR base, Anjouan is compelling. If you aim at a single regulated market that insists on local licensing, go local and pay the tax man there.
Building a tax‑resilient structure around an Anjouan license
- Separate B2C and B2B. Different risks, different taxes, clearer transfer pricing.
- Decide where management lives. Avoid “accidental” tax residency by aligning directors, meetings, and decision trails.
- Geofence with intent. If you can’t or won’t pay point‑of‑consumption taxes in Country X, do not take players from Country X.
- Map your payment stack. Match PSPs to markets and split flows by product. Keep audit trails.
- Document intercompany logic. Service agreements, royalties, and platform fees defend your margins against adjustments.
- Monitor change. Curaçao’s reforms reshaped the boardroom. Anjouan is rising, but regulatory evolution is constant.
Renewal, reporting, and what to watch in 2025
Anjouan’s annual renewal is straightforward when you stay clean on AML/KYC, technical uptime, and player safeguards. Budget for license renewal fees and periodic compliance checks. Keep your policies alive—don’t leave them on a shelf.
Looking ahead, watch three things. First, payment partners are raising the bar on jurisdictional compliance; your tax stance will get scrutinized by banks long before auditors arrive. Second, more countries are expanding point‑of‑consumption taxes and enforcement tech. Third, substance and management‑and‑control tests are tightening worldwide. The Anjouan advantage remains—zero local GGR tax and a pragmatic license—but the winners will be the operators who treat “tax-free” as a starting point, not a strategy.
| Item | Summary | Figures and examples | Notes and caveats |
|---|---|---|---|
| What the Anjouan gaming license tax means | In Anjouan, licensed gaming operators typically pay no local taxes on their gaming activity. The regime is built to attract online operators with low cost and simple compliance. | Local tax on GGR: 0%. Local corporate income tax: 0%. Local VAT/sales tax: 0%. | You may still owe taxes in countries where you have customers, staff, management, servers, or banking. Always assess nexus and withholding in target markets. |
| Gross gaming revenue (GGR) tax | Anjouan does not levy a GGR tax on licensed online gaming. | GGR tax = 0%. Example: If monthly GGR is $1,000,000, local GGR tax due in Anjouan is $0. | Foreign markets may impose betting duties or point-of-consumption taxes (e.g., UK, certain EU states). Operators must geo-block or register where required. |
| Corporate income tax (CIT) | Licensed entities typically do not pay local corporate income tax in Anjouan on gaming profits. | CIT = 0% locally. Example: Profit of $400,000 → local CIT $0. | Parent-company or management-location rules (place of effective management, CFC) can trigger tax in other jurisdictions. |
| VAT / sales tax | No local VAT is charged on gaming revenues in Anjouan. | VAT = 0% locally. Example: $2,000,000 turnover → local VAT $0. | VAT/GST may arise where services are consumed (e.g., EU B2C rules for electronically supplied services). PSPs may charge VAT on their own fees under their local law. |
| Withholding tax on outbound payments | Anjouan does not typically impose local withholding on routine cross-border service payments linked to licensed gaming. | Local WHT on typical service fees: 0%. | Withholding can still be applied by the payer’s country (e.g., royalties, services). Treaty relief is limited; plan gross-up clauses in contracts. |
| Personal taxes (local) | No local personal tax impact unless you hire or relocate staff to Anjouan. | Local PIT/payroll: not applicable if no local employees. | If you employ staff elsewhere, local payroll taxes and social charges apply in that country. |
| License fee economics (tax-adjacent) | Low application and renewal costs keep total cost of ownership down versus Malta or the UK. | One universal license covers casino, betting, poker, bingo, RNG, live, lotteries, scratch cards, and B2B supply. | Exact fees vary by agent and scope. Budget also for platform, PSP onboarding, game certifications, compliance tooling, and annual renewal. |
| Compliance levies and hidden taxes | No recurring local gaming duty is generally charged beyond license fees. | Ongoing government levies: typically none beyond renewal. | Banks, PSPs, and software vendors may add compliance surcharges. These are commercial, not taxes, but affect total cost. |
| International exposure that can create tax | Selling into taxed markets or having people/tech in taxed countries can create obligations. | Example: Serve UK players → UK Remote Gaming Duty may apply, regardless of Anjouan’s 0% rates. | Keep a restricted-countries policy active. Commonly restricted: USA, Australia, Austria, Comoros, France, Germany, Netherlands, Spain, UK. Check each brand’s geos. |
| Transfer pricing and intercompany | If using a group structure, charge arms-length prices for IP, marketing, and processing. | Example: Platform IP royalty 8% of NGR; marketing services at cost-plus 10%. | Poor pricing can trigger audits and back taxes in higher-tax countries. Maintain contemporaneous TP documentation. |
| Substance and place of management | Anjouan does not require local directors or offices for the gaming license. | No minimum capital, no resident director mandated. | Tax authorities abroad may argue management is where directors actually act. Keep minutes, decision trails, and governance aligned with intended tax residence. |
| AML/KYC and tax transparency | Regulators expect clear source-of-funds, player KYC, and transaction monitoring. | Policies should cover onboarding, PEP/sanctions, ongoing monitoring, SARs. | Weak AML controls risk account closures, fines, or partner offboarding and can prompt tax authority inquiries. |
| Reporting and filings | Reporting is simpler than in EU regimes; focus on license renewal, basic accounts, and AML records. | Typical cadence: annual renewal; periodic compliance checks by the licensing agent/authority. | Prepare management accounts, game win reports, and PSP statements to support audits or due diligence. |
| Accounting, audit, and certifications | Basic technical and platform security proofs are expected; full statutory audits are case-by-case. | RNG or game fairness certifications may be requested by suppliers or PSPs. | Well-documented controls help win better PSP rates and reduce chargeback risk. |
| Crypto and tax handling | Crypto is generally accepted by many PSPs and platforms under the license, subject to AML. | Treat crypto settlements as value; convert to fiat for accounting clarity. | Crypto flows can raise extra KYC/AML checks from banks and increase effective costs even with 0% local tax. |
| Banking and PSP implications | Anjouan licenses are recognized by many processors, but underwriting is risk-based. | Expect rolling reserves, 2–6% MDR, and tiered limits early on. | PSP fees are not taxes but materially affect margins; optimize routing and chargeback management. |
| Practical tax example (B2C casino) | Operator with $5m GGR, 94% payout, $500k ops costs, no taxed markets. | Anjouan taxes: GGR tax $0; CIT $0; VAT $0 → local tax $0. | If 30% of players are in a taxed market charging 20% of GGR there, that portion could face $300k foreign tax despite Anjouan’s 0%. |
| Practical tax example (B2B platform) | $2m fees from studios/operators in multiple countries. | Local tax in Anjouan: $0 (assuming licensed and no other Anjouan taxes). | Payer countries may apply WHT on royalties/services. Gross-up clauses and treaty checks are essential. |
| Regulators and governance | Framework stems from Computer Gaming Licensing Act 007 of 2005. Oversight involves the Anjouan Betting and Gaming Board and financial supervision via AOFA, with licensing workflow supported by ALSI. | Single, universal license for B2C and B2B. Processing time often 4–6 weeks; some agents cite ~3–8 weeks. | Names used in market materials vary (Board/Commission). Work through reputable agents and obtain official issuance and verification letters. |
| Renewal and continuity | Annual renewal with updated documentation and fees. | Typical renewal window: within 1 month; process is straightforward. | Maintain clean compliance history; unresolved complaints or AML gaps can delay renewal even with a 0% tax regime. |
| Bottom line on anjouan gaming license tax | For gaming operators, Anjouan offers a 0% local tax environment on GGR, profits, and VAT, cutting operating costs. | Effective tax rate can still be driven by where you sell, bank, manage, hire, and host. | Map player geos, contracts, and management to keep the 0% advantage real, not just on paper. |