Kahnawake Online Casino License
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A first-tier, stable iGaming jurisdiction with an internationally respected Gaming Commission, secure hosting infrastructure, and broad access to the global financial sector, operating under the constitutional framework of Canada.
What is the Kahnawake Online Casino License?
The Kahnawake online casino license is an authorization issued under the Kahnawake Gaming Commission (KGC) framework that allows an operator to offer interactive gaming (typically online casino, poker, and/or sportsbook services) from the Mohawk Territory of Kahnawake (Canada). In practice, most B2C operators operate under a Client Provider Authorization (CPA) and are regulated for player protection, integrity, and compliance, including requirements around governance (e.g., key-person suitability), operational controls, and dispute resolution. Licensed operations are generally required to be hosted within Kahnawake at the designated local hosting facility (commonly referenced as Mohawk Internet Technologies), reflecting the jurisdiction’s model of combining regulatory oversight with in-territory technical infrastructure.
The Kahnawake online casino license is granted within the regulatory system administered by the Kahnawake Gaming Commission (KGC) and is issued pursuant to the Kahnawake Gaming Law (a Mohawk law enacted by the Mohawk Council of Kahnawake in 1996) together with the Regulations concerning Interactive Gaming (first enacted in 1999 and amended from time to time under authority expressly referenced in the Gaming Law). In practical terms, most B2C operators are authorized through a Client Provider Authorization (CPA)—and related key-person approvals—under those Interactive Gaming Regulations, which set the compliance baseline for suitability, operational controls, player protection, integrity, and regulatory access/oversight, typically alongside a hosting and oversight model tied to an Interactive Gaming Licence framework.
How to Obtain a Kahnawake Online Casino License?
To obtain a Kahnawake online casino authorization, an operator typically applies to the Kahnawake Gaming Commission (KGC) for a Client Provider Authorization (CPA) (the common authorization used for B2C interactive gaming), which is appended to an existing Interactive Gaming Licence holder’s approved hosting/co-location environment in the Territory. The applicant prepares and submits the KGC’s prescribed application package—generally including the CPA application, business-entity information, personal and financial disclosures for directors and significant owners (commonly those with 10%+ ownership/control), Key Person Permit applications for relevant managers/decision-makers, and (unless waived) a Control System Submission describing the platform, games, security, payment flows, recordkeeping, and compliance controls—together with required consents/assurance documents and the applicable application and key-person fees. The KGC conducts suitability and due-diligence reviews and may request additional information; if approved, the CPA is typically issued for an initial six-month term, during which the operator is expected to implement the required continuous compliance program before the Commission reviews performance for renewal (up to a multi-year term).
The Kahnawake Gaming Commission (KGC) issues authorizations across both interactive and land-based gaming. Under its Regulations concerning Interactive Gaming, it issues five interactive categories:
a) Interactive Gaming Licence (IGL) (for the approved hosting facility in Kahnawake),
b) Client Provider Authorization (CPA) (for B2C/B2B operators offering interactive gaming from that hosting facility),
c) Key Person Licence (KPL) (for designated managerial/operational individuals),
d) Casino Software Provider Authorization (CSPA) (for B2B casino software providers), and
e) Live Dealer Studio Authorization (LDSA) (for live-dealer studio operations in Kahnawake).
The Kahnawake iGaming License Tax Framework
From a tax and structuring perspective, the Kahnawake Gaming Commission’s online-gaming authorization (typically a Client Provider Authorization) is a regulatory permit, not a requirement to incorporate in Canada. The Commission’s application materials contemplate that the applicant is a “business entity” formed under the laws of any jurisdiction, and the Commission’s suitability checks expressly extend to information “in any jurisdiction”, which is why many operators hold the authorization through an offshore company while maintaining only the required regulated footprint for hosting/compliance in Kahnawake.
That said, Canadian income tax is determined by general Canadian tax principles, not by the mere fact of holding a Kahnawake authorization—most importantly, where the company’s central management and control is exercised (corporate “residency”) and whether the business is considered to be carrying on business in Canada (which can trigger filing and tax obligations even for non-residents). In e-commerce structures, the location and “disposal” of servers in Canada can be a relevant fact when analyzing whether a non-resident has a fixed place of business/permanent establishment, so operators typically plan governance, staffing, contracting, and infrastructure with that risk in mind when operating “offshore” while using Canadian-based hosting.
It is also important to note that Kahnawake does not impose a Gross Gaming Revenue Tax.
Requirements for a Kahnawake Client Provider Authorization (CPA)
To obtain a Client Provider Authorization (CPA) from the Kahnawake Gaming Commission, the applicant must submit the prescribed "CPA application" together with the supporting disclosure package, including a Business Entity Information Form (with constitutional documents and audited financials), Personal Information Forms for relevant individuals (including directors and shareholders/owners with more than 10% ownership or controlling interest), and Key Person applications for designated managers, plus the required consents/assurances and fees.
The Commission then conducts suitability and due-diligence checks. The Client Provider Authorization must be appended to a valid Interactive Gaming Licence (IGL) and remains valid only while the underlying IGL is in good standing, and the operator is expected to implement and maintain the core compliance framework—typically including a documented control system (platform/security/payment and recordkeeping controls), ongoing operational rules around player accounts and safeguarding player funds, and a compliant AML/CTF program (risk assessment, policies and procedures, compliance officer, training, and independent review), as well as regular reporting and the ability to provide records/financial statements and audits when required, with timely renewals.
How Much Does a Kahnawake Online Casino License Cost?
Here are the Kahnawake Gaming Commission (KGC) fees you should budget for when obtaining a Client Provider Authorization (CPA) and operating an online casino (KGC fees only, excluding third-party legal, hosting, platform, testing, banking/PSP, etc.):
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CPA application fee: US$35,000 (includes (i) the estimated KGC due-diligence cost—non-refundable—and (ii) the first annual CPA licensing fee—refundable if the application is not granted).
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Control System review (additional): The KGC’s assessment of your Control System Submission is extra and is paid upon invoice (i.e., not included in the US$35,000).
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Key Person Permits: US$5,000 per key person (application fee), and US$1,000 per year per key person (annual licensing fee).
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Annual licensing fee (ongoing): US$20,000 per year for the CPA.
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Renewal fee: US$5,000 (non-refundable) renewal application fee for renewing a CPA.
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Currency rule: All amounts are stated in US dollars and can be paid in USD (or equivalent in CAD/GBP/EUR); if paid in non-USD currency, the exchange rate used is the posted rate on receipt plus a 5% administration fee.
Get in Touch to Obtain your Kahnawake iGaming License
Ready to structure your iGaming business the right way—licensing, corporate setup, and cross-border tax compliance from day one? Andrea Ricci, CPA can help you evaluate the Kahnawake (and other) regulatory pathways, design an operationally realistic structure, and align it with U.S. and international tax rules. Reach out to Andrea Ricci, CPA at Tradepass International Tax LLC to schedule a confidential consultation and get a clear, actionable roadmap.
For more information on the Kahnawake internet casino license, you can find all the relevant pieces of legislation here.
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