Nevis Online Gaming License: NOGA B2C and B2B Rules
Nevis online gaming rules covering NOGA authority, B2C and B2B licenses, fees, the 8 to 12 week estimate, local roles, tax, renewal, and market limits.
Content updated · Research checked
Nevis has an operational online gaming framework with separate B2C and B2B permissions. NOGA performs the application and supervisory work, while the Minister of Finance formally issues and enforces licenses. The regime is new, the separate commencement order remains unavailable, and the fee classification and timeline are inconsistent. Use the gazetted law and Regulations for the legal baseline and obtain a written invoice before paying.
For one class, the regulatory starting point is EUR 28,000 for the first license period and EUR 28,000 at annual renewal. Plan on 8 to 12 weeks, not a guaranteed 4 to 6 weeks. A registered office, local reporting officer, compliance function, Nevis-held financial records, annual reporting, and audit work are real operating obligations. The license does not create automatic market access, banking approval, payment acceptance, crypto authorization, or a blanket zero-tax result.
- Cost boundary
- The initial B2C or B2B class charge is EUR 28,000, and annual renewal is also EUR 28,000. The first EUR 28,000 charge is characterized both as annual and as a one-time setup fee, while B2C and B2B have separate application and renewal charges. A dual-class applicant should obtain a written, itemized NOGA invoice and must not assume that one EUR 28,000 payment covers both classes. Additional URLs cost EUR 750 per licensing cycle. Subdomains cost EUR 35 each for up to 49 or EUR 15 each when 50 or more are submitted together. Due diligence on a new director, shareholder, or UBO costs EUR 1,000, and a material ownership change costs EUR 5,000. Incorporation, local providers, officers, audit, testing, banking, payments, technology, and advice remain separate costs.
- Process timing
- Plan on 8 to 12 weeks from submission to issuance. The Ordinance sets no deadline for full due diligence and assessment. After approval and payment, NOGA has seven days to recommend issuance to the Minister, and the Minister has seven days after receiving that recommendation to issue. Missing documents, ownership review, source-of-funds work, technical evidence, officer approval, and follow-up questions sit outside that final fourteen-day sequence.
- Tax / revenue model
- The gaming framework imposes fixed license fees without a percentage tax on turnover or GGR. That does not make every Nevis gaming company tax-free. The Nevis Business Corporation (Amendment) Ordinance, 2019 ended the old corporation tax exemptions no later than June 30, 2021. The general corporate income tax rate is 25% from January 1, 2024. A company tax resident through central management and control is taxed on worldwide income, while a nonresident company is taxed on income sourced in St. Kitts and Nevis or connected with a local business enterprise. Legal incorporation and tax residence are separate tests. Every entity incorporated in the Federation must still file a corporate return. A zero-tax result can only follow from the entity's actual residence, source, business-presence, and incentive facts; it is not a benefit automatically granted by the gaming license.
- Applicant / local requirements
- The licensee must be established or registered in Nevis and maintain a registered office there. The Ordinance allows a Nevis company or corporation, or a foreign entity registered in Nevis as a foreign company; it does not restrict every applicant to one IBC form. A company must have at least one natural-person director, but there is no general director-residency rule. There is no stated minimum capital, although license conditions allow financial ratios to be imposed and the Ordinance permits future capital and liquidity rules. The licensee must keep its financial records at its registered office in Nevis, retain relevant records for at least five years, submit annual operational and financial reports, and provide year-end financial statements within three months. It must appoint an independent Compliance Officer, which may be outsourced, and a local Reporting Officer who resides in Nevis and is registered with the FSRC. A staffed operating office, local employee quota, and local operating bank account are not general requirements. A registered office, local reporting function, local records, and personal banking evidence during due diligence are required.
- Term / continuation
- A license lasts until the anniversary of its issue and must be renewed annually. The renewal application may be filed within the sixty days before expiry. The renewal fee is EUR 28,000 for each license class, and B2C and B2B have separate renewal charges. Renewal is not automatic; NOGA may refuse it for unsatisfactory compliance. If the fee is unpaid on the anniversary, the license lapses immediately. Payment within the next thirty days requires the renewal fee plus a 10% administration fee. Another 10% administration fee accrues for every further thirty-day period while the annual fee remains unpaid.
The Nevis Island Assembly passed the Online Gaming Ordinance on April 29, 2025, and it received assent on May 1, 2025. The Regulations were published on June 26, 2025 and took effect on July 1, 2025, when applications opened. NOGA's licensing role and nevisgaming.com domain were established on July 22, 2025. Application requirements expanded in March 2026. As of August 9, 2026, eleven licensees were active: nine B2C and two B2B. The separate commencement order contemplated by section 1(2) of the Ordinance remains unavailable.
Licensing decision matrix
Nevis separates B2C and B2B permissions. A dual-role or white-label model needs the matching classes and approvals; one operator license is not a general supplier or sublicense umbrella.
- Applicant route Defined
- B2C covers offering games to players. B2B covers critical services, systems, and software. White-label activity requires both permissions and separate NOGA approval.
- Applicant entity Defined
- The licensee must be established or registered in Nevis, using a Nevis entity or a foreign company registered there.
- Local presence Defined
- A registered office, local records, and a resident local Reporting Officer are required. No general staffed-office, employee quota, resident-director, or local operating-bank rule applies.
- Key people Defined
- The licensee needs at least one natural-person director, an independent Compliance Officer, and a resident FSRC-registered Reporting Officer, plus ownership and due-diligence review.
- Technical approval Scope-specific
- Games, systems, suppliers, security, player controls, and white-label structure must match the approved B2C or B2B scope and license conditions.
- Tax or revenue base Scope-specific
- Gaming charges are fixed fees without a GGR percentage. Corporate tax depends on residence, central management, revenue origin, local business presence, and any qualifying incentive.
- Ongoing duties Defined
- The licensee keeps records for at least five years, submits annual operational and financial reports, and files year-end financial statements within three months.
- Approval timing Defined
- Plan on eight to twelve weeks. The final approval-to-issue sequence can take fourteen days, but due diligence and incomplete evidence sit before it.
- Fees and cost Defined
- The initial and annual charge is EUR 28,000 per license class. Domains, subdomains, due diligence, company, officers, audit, systems, and professional work are separate.
Continue the decision
Move from the jurisdiction record to the next operator task. These routes do not change or extend the permission described above.