Haiti vs DR - Regulation and Taxes

Neighbors on the island of Hispaniola have chosen different trajectories for regulating gambling. Haiti centralizes control through the Haitian Lottery (LEH) under an "umbrella" of the Ministry of Economy and Finance (MEF); from October 1, 2025, the regulator transferred the lottery market to its own POS systems with a grace period until January 1, 2026. The Dominican Republic (DR) relies on the historic Ley 351-64 for casinos and the modern institution Dirección de Casinos y Juegos de Azar under the Ministry of Finance (Ministerio de Hacienda); in 2024-2025, DR launches a separate regime for online casinos and online betting.

Regulators and institutions

Haiti: LEH (Games Operating Regulator) operates within the MEF perimeter; it is LEH that publishes the mandatory "Avis/NOTICE" and administers the connection to authorized POS.

DR: Licensing and supervision of casinos and betting points is carried out by Dirección de Casinos y Juegos de Azar (a structure of the Ministry of Finance). The agency's portal has published "Marco legal" with current resolutions and procedures.

Legal status: offline and online

Offline casino

Haiti: classic casinos meet sporadically; de jure gaming supervision - LEH competence (including lotteries, borlette, etc.). Detailed license modes are published by the regulator in the form of notifications/requirements.

DR: Casinos are legal based on Ley 351-64 and Ministry sub-supervision (historically through a system that evolved to the current Dirección de Casinos). The official service pages of the Ministry of Finance confirm the legal basis for issuing licenses.

Online sector

Haiti: LEH consistently cracks down on unlicensed online initiatives; priority - legalization of points of sale and transparency of turnover through the LEH POS platform. There is no special comprehensive law on iGaming yet.

DR: Resolución 136-2024 (26 March 2024) has launched a regulatory regime for online casinos and online betting. In 2025, a bill is presented with detailed fees and a temporary fiscal regime for platforms (10% of income or a fixed monthly fee for the transition period).

Taxation and fees (key differences)

Haiti: industry payments are administered through LEH (by lottery/point of sale) in conjunction with the common MEF/DGI tax system; with the launch of the POS platform, sales and reporting control is strengthened. (Exact vertical rates are confirmed by the regulator in the current Avis.)

DR: base rate for land casinos - 29% GGR (according to industrial reports); for retail bookmakers - annual fees per point + 1% of gross revenue. For online platforms (project 2025), 10% of income or a fixed monthly amount during the transition period is provided; the size of the license fee for online casinos/bets in industry analytics is mentioned at $ ≈346 thousand. The final configuration is enshrined in resolutions/law in the DR.

Control and enforcement

Haiti relies on technological surveillance of turnover (mandatory POS LEH from 01. 10. 2025 and strict "regularization" of points), which should reduce the gray sector and improve collection of payments.

In recent years, DR has been systematically updating by-laws (sanctions regime for "non-financial entities," delegation of powers to the director of licenses, etc.), which is reflected in the "Marco legal" of the Ministry of Finance.

What it means for operators and investors

1. Comfort of entry: DR offers a predictable offline casino frame and actively formalizes the online segment; Haiti prioritizes the lottery market and cash discipline through LEH-POS.

2. Tax burden: in DR for casino benchmark - 29% GGR; transparent fiscal rules are introduced for online platforms in the 2025 bill. In Haiti, the key to compliance is connecting to POS LEH and following the current Avis.

3. Regulatory risks: in Haiti, the main risk is non-compliance with LEH requirements (up to prohibiting the operation of the point); in DR - the need to comply with updated resolutions and possible new rates/contributions for online business.

Bottom line: the Dominican Republic is moving faster towards a comprehensive dual mode (offline + online) with understandable taxes and procedures, while Haiti focuses on clearing and digitalizing the existing market through LEH and POS accounting. For casino/online betting level projects, the DR looks institutionally more predictable today; it is strategically critical for Haiti to first meet LEH requirements and build a transparent cash loop.