PAGCOR Fees and Rates on Gaming Venue Operations: A Guide for Operators

PAGCOR charges gaming venue operators through three main channels: license processing fees paid upon application, renewal, or amendment of a Gaming License; a Performance Cash Deposit (PCD) posted for each game offering before operations begin; and the PAGCOR Share, a percentage of Gross Gaming Revenue (GGR) remitted weekly. Under the Regulatory Framework for the Fees and Rates on Gaming Venue Operations (Rev. No. 5, effective 8 January 2026), regulatory fees are generally non-refundable, except the PCD, which is refunded net of outstanding obligations upon closure of the gaming venue.

What regulatory fees does PAGCOR impose?

Regulatory fees are mandatory fees imposed on applicants and operators for the privilege to establish and operate a gaming venue, including adjunct remote or online play, through the issuance of a Gaming License. A Gaming License is a mere privilege and may be withdrawn by PAGCOR at any time, with or without cause.

The license processing fees are:

• Application Fee — for a new Gaming License or its amendment due to a change in operator.
• Inspection Fee — for transfer or relocation of the gaming venue.
• Renewal Fee — for renewal of the Gaming License.
• Re-printing Fee — for re-printing of the Gaming License.
• Extension Fee — to extend the grace period to comply with application requirements, on a month-to-month or per-day basis.

Fees must be paid upon receipt of advice from the Electronic Gaming Licensing Department (EGLD), and the applicant must submit a copy of the Official Receipt to the EGLD as proof of payment.

How much are the license processing fees?

Under the framework's Table of Fees, the amounts and corresponding license validity terms are:

Type of Fee	Amount (PhP)	Validity Term
Inspection Fee	50,000.00	Unexpired term of the existing GL
Application Fee – Traditional Bingo Games	300,000.00	3 years
Application Fee – Electronic Bingo Games	300,000.00	3 years
Application Fee – Electronic Casino Games	300,000.00	3 years
Application Fee – Sports Betting	200,000.00	2 years
Application Fee – Specialty Games	200,000.00	2 years
Application Fee – Numeric Games	200,000.00	2 years
Application Fee – Online Poker Games	200,000.00	2 years
Renewal Fee	200,000.00	2 years
Re-printing Fee	20,000.00	Unexpired term of the existing GL
Extension Fee	1,000.00 per day of extension	Not applicable

PAGCOR may increase or decrease the regulatory fees as deemed necessary.

What is the Performance Cash Deposit?

The PCD is a monetary deposit paid in advance as PAGCOR's security against an operator's possible non-compliance with financial obligations and penalties. Every operator must post a PCD for each game offering it operates:

• Traditional Bingo Games — PhP500,000.00
• Electronic Bingo Games — PhP1,000,000.00
• Electronic Casino Games — PhP500,000.00
• Sports Betting — PhP200,000.00
• Specialty Games — PhP100,000.00
• Numeric Games — PhP200,000.00
• Online Poker Games — PhP200,000.00

For new gaming venues, the PCD must be posted prior to commencement of operation. The deposit is not assignable or transferable, except for transfer or relocation of the gaming venue, in which case the PCD is transferred to the new location.

The operator must always maintain the PCD at the required level. If deductions are made — for example, for remittance of the PAGCOR Share or penalties — the operator must restore the deposit within thirty (30) calendar days from receipt of notice. Failure to restore or update the PCD within the prescribed period results in penalties, and failure to do so for more than a total of six (6) months is a ground for revocation of the Gaming License.

How much is the PAGCOR Share on gross gaming revenue?

The PAGCOR Share is a percentage of GGR — defined as total Gross Bets less Payouts to players — for both on-site and online gaming platforms. Under the framework, the share rates are:

• Traditional Bingo Games — 25.00% for November 2025; 20.00% from January 2026 onwards
• Electronic Bingo Games — 25.00%
• Electronic Casino Games — 30.00%
• Sports Betting (Betting, Virtual Sports, Live Sports) — 30.00% for Betting and Virtual Sports; 15.00% for Live Sports
• Specialty Games (Live-streamed Games) — 15.00%
• Specialty Games (RNG-based Games) — 30.00%
• Numeric Games (Live-streamed Games) — 15.00%
• Numeric Games (RNG-based Games) — 30.00%
• Online Poker Games — 15.00%, based on total collection (gross rake collection, tournament entry fees, jackpot rake administrative fees)

Remittance of the PAGCOR Share is subject to an additional ten percent (10.00%) audit fee, computed based on the PAGCOR Share, for all games except on-site games utilizing an electronic gaming system for locally linked gaming machines.

Licensed Casinos of Integrated Resorts offering virtual or electronic games as a Gaming Venue Operator remit a maximum of twenty-two percent (22.00%) of GGR, exclusive of the five percent (5.00%) Franchise Tax, plus the ten percent (10.00%) audit fee, subject to conditions that include an investment commitment of at least US$200 Million.

When and how is the PAGCOR Share remitted?

The operator remits the PAGCOR Share every Monday, covering operations from Sunday to Saturday. If the remittance day falls on a holiday or non-working day, remittance is made on the following banking or working day. Every Sunday, the operator submits a duly accomplished Weekly Report on Gross Gaming Revenue and PAGCOR Share to the Compliance Monitoring and Enforcement Department – Electronic Games and the Account Monitoring Section – Accounting Department, with supporting documents.

A Monthly Gross Gaming Revenue Report must be filed not later than the 3rd day of the succeeding month. Failure to remit on time results in an interest penalty of twelve percent (12.00%) per annum, prorated daily, and delay beyond a five-day grace period results in penalties under the Regulatory Framework for Offenses and Penalties. Partial or incomplete remittance within the prescribed schedule is considered a delay or default.

Frequently asked questions

Are PAGCOR regulatory fees refundable? No. Regulatory fees are non-refundable, except for the PCD, which is refunded net of outstanding obligations to PAGCOR upon closure of the gaming venue.

How much is the PAGCOR fee for a gaming venue? It depends on the application. Application fees range from PhP200,000.00 to PhP300,000.00 depending on the game offering, while the PCD ranges from PhP100,000.00 to PhP1,000,000.00 per game offering, and the PAGCOR Share ranges from 15.00% to 30.00% of GGR.

What happens if an operator fails to restore the PCD? Penalties are imposed. Failure to restore or update the PCD for more than a total of six (6) months is a ground for revocation of the Gaming License.

Practical takeaways

• Pay license processing fees only upon receipt of advice from the EGLD, and always submit a copy of the Official Receipt as proof of compliance.
• Post the PCD for each game offering before commencing operations, and keep it at the required level at all times.
• Remit the PAGCOR Share every Monday, and file the Monthly Report not later than the 3rd day of the succeeding month to avoid the 12% per annum interest penalty.
• Remember that a Gaming License is a mere privilege that PAGCOR may withdraw at any time, with or without cause.
• Retain operational records for at least six (6) years, as they are subject to inspection and compliance examination by PAGCOR.

Primary sources

The rules discussed above are drawn from the following PAGCOR issuances, embedded here in full for your reference.

Regulatory Framework for the Fees and Rates on Gaming Venue Operations Rev. No. 5Open in Law LibraryDownload PDF

Memorandum on Imposition of Minimum Guaranteed Fee to Gaming System AdministratorOpen in Law LibraryDownload PDF

Table of FeesOpen in Law LibraryDownload PDF

This article is general information and not legal advice. For your specific situation, consult a lawyer or ask ASG Legal AI.