The Philippine gaming regulator (PAGCOR) has approved amendments to its fee framework, lowering the fee on gross gaming revenue generated by gaming venue operators from live sports betting to 15 percent, from 17.5 percent.
The previous rate was in effect since January of 2025, having previously been set at 22.5 percent.
The shift was announced by the Philippine Amusement and Gaming Corporation’s Electronic Gaming Licensing Department and comes after a PAGCOR Board of Directors meeting on January 8th, where the amendments to the regulatory fee framework were approved.
While the new 15 percent rate is retroactive to November 2025, the 30 percent rate charged on GGR from Virtual Sports remains at 30 percent.
The move is not new, however, as a regulatory revision document dated November 6th, 2025 indicated the change in the live sports GGR tax rate would be effective ‘November 15 onwards’. However, the document also proposed a 15 percent tax rate for Virtual Sports.




