Cagayan Economic Zone and Free Port

The Cagayan Economic Zone Authority (CEZA) is one of the only regulated jurisdictions for interactive gaming in Asia.

CEZA offers online gaming licenses for the operation of online casino, sportsbooks, fixed odds, betting exchange, lottery, bingo and other forms of interactive gaming under the CSEZFP Interactive Gaming Rules and Regulations.

All gaming operators undergo a strict screening process, and licenses are only issued to legitimate business operators.

Bets may only be accepted from offshore players and only on offshore sporting events. CSEZFP-licensed operators cannot accept bets originating from within the territorial jurisdiction of the Philippines or on sporting events held within the country.

There is no corporate income tax, but licensees are subject to a special tax rate of 5% on gross income (net of allowable deductions) in lieu of all national and local taxes.

Licenses are issued within 30 working days once applicants have complied with all requirements and passed all tests and inspections. However, Executive Order No. 74 (2024) now orders all offshore gaming, internet gaming and other offshore operations in the Philippines to cease by 31 December 2024, and Malacanang has formally directed CEZA to draft implementing guidelines and ensure its licensees comply with the nationwide POGO/offshore ban.