The Macau Gaming Inspection and Coordination Bureau (DICJ) applies strict oversight to the assessment of gross gaming revenue generated by overseas players, including daily verification procedures, according to its director, Ng Wai Han.
In a written reply to a question from lawmaker José Pereira Coutinho, Ng said the regulator has put in place “strict standards” covering both the identification of foreign customers and the gaming revenue attributed to them.
The official explained that gaming concessionaires are required to implement standard operating procedures alongside regular internal audit mechanisms.
“These measures are intended to ensure that all gaming transactions and activities attributed to customers from foreign countries are in fact carried out by foreign visitors, in line with the established definitions,” Ng said, adding that the process also aims to ensure the timeliness, accuracy and completeness of gross gaming revenue records.
Ng further noted that both the operating procedures and audit mechanisms must receive prior approval from the DICJ. Even after approval, the regulator continues to carry out daily reviews and checks of revenue generated by foreign customers.
When concessionaires apply for reductions or exemptions in gaming-related contributions, the DICJ carries out additional scrutiny, Ng said.
This includes examining supporting documents and information submitted by operators, as well as audits and random checks of player identification data and gaming records to confirm that the revenue in question genuinely originates from foreign visitors.
Despite these measures, revenue from Macau’s foreigner-only gaming zones continues to represent only a marginal share of overall casino takings.
An analyst and industry observer recently told AGB that, while there are signs of early progress, the segment remains small in scale.
Foreign-player gaming generated around HK$3 billion ($385 million) in gross gaming revenue in 2024, triggering approximately HK$150 million ($19.2 million) in levy relief for operators.
According to a government budget execution review, gaming by foreign players accounted for roughly 0.17 percent of Macau’s total casino revenue for the year.
Under the Gaming Law, concessionaires may benefit from a tax exemption of up to 5 per cent on gaming revenue generated by international players.
In 2024, the six casino operators were exempted from paying around HK$150 million ($19.2 million). According to the Chair of the Legislative Assembly’s Second Standing Committee, operators also increased non-gaming investment by MOP170 million ($21.1 million) over the same period.
Legislator Coutinho had asked how many applications for contribution reductions or exemptions have been reviewed and approved since 2023, but the government did not provide figures in its response.
The lawmaker also questioned what specific documentary evidence operators must submit to prove that foreign players were attracted through their own promotional or business initiatives, rather than as a result of broader factors such as the reopening of borders.
In response, Ng said that during the public tender process for casino gaming concessions, operators clearly set out their commitments and plans to expand overseas customer markets, which were later incorporated into concession contracts. She added that the Macau SAR government continues to monitor compliance with these contractual obligations.
Separately, and in response to another question from the same lawmaker, Ng said the DICJ is reviewing whether gaming operators are meeting their social responsibilities, as well as their role in promoting appropriate economic diversification and sustainable development.
