Macau gaming law
Gaming law is the set of rules and regulations that apply to the gaming or gambling industry, including table games, slot machines, pari-mutuels (horse and greyhound racing), lotteries and sports betting. In the Macau legal system, gaming law is considered as a branch of law in the traditional sense. Instead, it may be considered as a transversal gathering of a range of legal topics more or less directly related to gaming, including constitutional law, administrative law, tax law, company law, contract law and criminal law. In this manner, issues of public law as well as private law are of relevance for gaming.
Tax law issues
The taxation of casino sub/concessionaires is made of a fixed part and a variable part. The variable part falls on the gross gaming revenue. The tax rate is currently of 35%, plus two contributions of up to 2% and 3% for social and economic purposes. The maximum tax is therefore 40%. In addition, a fixed premium is also payable, plus a premium per VIP table, other table, and slot machine. Gaming promoters pay taxes on commissions received.
Contract law issues
From the perspective of contract law, gaming and betting are contracts which may or may not generate civil or natural obligations for the parties. The matter is regulated in the Civil Code 1999 (art. 1171), which states, drawing from Roman law, that gaming and betting generate natural obligations except in sports competitions and where the law provides otherwise. The problem is that gaming legislation currently does not provide to this effect.
Regarding credit for gaming, Macau law states since 2004 that the granting of credit for casino games of fortune generates civil obligations, which are fully enforceable in Macau courts. Credit for casino games of fortune is defined as any case where chips are passed on to a player without immediate cash payment of such chips; this is an intentionally broad concept. Credit for gaming is regulated by Law no. 5/2004, of June 14.
Criminal law issues
From the perspective of criminal law, there are specific criminal offences related to gaming; see Law 8/96/M, of July 22, and Law 9/96/M, of July 22. Other criminal law matters are covered by broader laws: the Penal Code and the law on Organized crime. Game cheating is mentioned in art. 6 of Law 8/96/M, of July 22. In addition, general laws on the prevention and repression of money laundering and the financing of terrorism through casinos apply.
As of November 2011, exclusion of players from any gambling establishments is voluntary. If the person realises that their gambling activities begin to cause trouble, they can turn to the Gaming Inspection and Coordination Bureau to ban them from entering the casino. The government of Macau is seeking the opinions of the citizens on the possibility of establishing a programme that will allow excluding problem gamblers from all casinos without their consent. The Legislative Assembly is currently analyzing the new draft law which also deals with the problem of exclusion from gambling houses. The law suggests that the person can be excluded from the casino if they submit their own request or approve the request submitted by their relatives. 
Competition law matters, and advertising law, as well as the impact of WTO law on gaming, may also be pointed out as part of gaming law. Regarding online gaming, the Macau SAR does not currently grant concessions for online casinos. The current casino concessions only cover land-based gaming, not online gaming.
Academic research and teaching
The teaching of Macau gaming law started in 2005 the Faculty of Business Administration of the University of Macau, in the undergraduate program of gaming management. Since 2007 it is also included in the master program of international business law offered by the Faculty of Law of the University of Macau , in which various theses have already been defended in topics of gaming law.
- Jorge Godinho, Macau Business Law and Legal System, LexisNexis, Hong Kong, 2007 (ISBN 9789628937271) 
- Governo de Macau, O Jogo em Macau, 1985.
- Angela Leong, 'The “bate-ficha” business and triads in Macau casinos', QUEENSLAND U. OF TECH. L. & JUST., 84 (2002)