Nevis Online Gaming License: NOGA B2C and B2B Rules

Cost boundary

For one license class, NOGA currently presents EUR 28,000 as the initial B2C or B2B class fee and EUR 28,000 as the annual renewal fee. The gazetted schedule describes each EUR 28,000 B2C or B2B class fee as annual and separately lists a EUR 28,000 annual renewal fee, while NOGA's web table describes the first charge as a one-time setup fee. Current requirements also state that B2C and B2B each have their own application and renewal fees. A dual B2C and B2B applicant should therefore 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. NOGA publishes no verified all-in budget for incorporation, local providers, officers, audit, testing, banking, payments, technology, or advice.

Process timing

NOGA's current application guidance and published introduction estimate 8 to 12 weeks from submission to issuance. That is an estimate, not a statutory service level. The homepage separately advertises a 4 to 6 week process, but this conflicts with the more detailed 8 to 12 week guidance and should not be used as the primary planning figure. The Ordinance sets no deadline for NOGA's full due diligence and assessment. It only requires NOGA, after approval and payment, to recommend issuance to the Minister within seven days, and requires the Minister to issue within seven days after receiving that recommendation. 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The reviewed gaming Ordinance and Regulations impose fixed license fees and do not publish a percentage tax on turnover or GGR.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 federal Ministry of Finance describes the general corporate income tax rate as 25% from January 1, 2024. Inland Revenue guidance says a company that is 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 no general director-residency rule was found. Current NOGA guidance says there is no stated minimum capital, although license conditions allow financial ratios to be notified 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 under the current requirements, and a local Reporting Officer who resides in Nevis and is registered with the FSRC. The reviewed sources did not establish a staffed operating office, local employee quota, or local operating bank account requirement. They do require a registered office, local reporting function, local records, and personal banking evidence during due diligence.

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 published renewal fee is EUR 28,000 for a license class, and current NOGA requirements say B2C and B2B have separate renewal fees. 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. The Ordinance says 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 gazetted Regulations were published on June 26, 2025 and took effect on July 1, 2025, when NOGA said applications could begin. The FSRC confirmed NOGA's licensing role and nevisgaming.com as its official website on July 22, 2025. NOGA published materially expanded application requirements in March 2026. On July 12, 2026, the public register showed nine active licensees, consisting of seven B2C and two B2B licenses. The separate commencement order contemplated by section 1(2) of the Ordinance was not located in the reviewed public sources.