The Philippine Amusement and Gaming Corporation (PAGCOR) has approved a new framework governing cash rebate and cashback programs for electronic gaming operators, introducing caps on promotional incentives and tighter approval requirements for operators and gaming system administrators.
Under a memorandum issued by PAGCOR’s i-Gaming Licensing and Regulation Group dated May 7th, 2026, the regulator said the new rules apply to all gaming venue operators, gaming system administrators, integrated resort licensees, gaming affiliates and support service providers. The measures were approved by the PAGCOR Board of Directors during a meeting held the same day.
The updated rules allow operators to offer cashback or rebate programs based either on player turnover, defined as gross bets placed, or on player net losses, but within newly prescribed limits.
For slot machine games, electronic bingo, numeric games and sports betting, operators may offer cash rebates of up to 1.5 percent based on player turnover or deposits. Casino table games and arcade-type games are excluded from the turnover-based rebate provision. Meanwhile, cashback programs based on player net losses may be offered across all types of electronic games, capped at a maximum rate of 15 percent.
PAGCOR also stated that electronic games not specifically covered by the listed categories will be evaluated individually by the Electronic Gaming Licensing Department (EGLD), which will determine appropriate rates while taking into account each game’s return-to-player (RTP) profile.
Operators seeking to implement rebate or cashback programs must first submit their marketing and promotional mechanics to PAGCOR for approval through EG Form No. 28 prior to launch. The implementing rules must disclose details including minimum deposit requirements, wagering conditions, rebate or cashback rates, maximum payout limits, settlement terms and general program conditions.
The memorandum further clarified that cashback and rebate expenses must be recorded separately as marketing expenses and cannot be declared as gaming losses or deducted from gross gaming revenue calculations. PAGCOR also prohibited operators from combining cashback programs with other promotional cash incentives in ways that exceed the prescribed caps.
According to the memorandum, any implementation of rebate or cashback schemes without prior regulatory approval, or beyond the permitted limits, may be subject to regulatory action.
The changes amend both the Regulatory Framework for Gaming Venue Operations and the Regulatory Framework for the Accreditation of Gaming System Administrators. PAGCOR also introduced transitional provisions allowing previously approved but non-compliant cashback or rebate programs to continue until either the end of their approved duration or May 15th, 2026, whichever comes first. Extensions, renewals or modifications beyond the transition period will not be permitted.
