Regulatory AuthorityState monopolies for lottery and sports betting; no national regulator for overall gambling
License CostVaries
Regulation by Activity Type
Casinos
Unregulated
Online Casinos
Unregulated
Betting
Regulated
Online Betting
Regulated
Lotteries
Regulated
Poker
Unregulated
Highlights
Gambling in Morocco is primarily regulated by Dahir No. 1-65-206, enacted in 1966.
Land-based casinos and betting are legal and regulated, with the legal gambling age set at 18.
State monopolies control lottery and sports betting, with operations run by government-owned entities.
There is no specific regulation or licensing framework for online gambling in Morocco.
Moroccans can access foreign online gambling sites, but these activities are unregulated and lack player protections.
A 30% withholding tax on winnings from foreign online gambling is being introduced as part of the 2025 Finance Bill.
There is no national gambling regulator overseeing the industry in Morocco.
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Legislation
Primary Legislation
The core legal framework governing gambling in Morocco is established primarily by Dahir No. 1-65-206, enacted in 1966. This law provides the principal guidelines for gambling activities in the country, outlining the legal basis for the operation of land-based casinos, lotteries, and betting. The legislation allows for state-controlled monopolies in certain segments, such as lotteries and sports betting, while permitting regulated land-based casino operations. However, there is no specific legislation that addresses or regulates online gambling in Morocco, leaving this area largely unregulated and outside the scope of existing gambling laws.
Regulatory Authority
Morocco does not have a centralized national gambling regulator. Instead, the oversight of gambling activities is divided among various state-controlled entities, particularly in the areas of lotteries and sports betting, which are operated as state monopolies. These entities are responsible for the supervision and management of their respective gambling segments. There is no dedicated regulatory authority for online gambling, as this sector remains unregulated under current Moroccan law.
Supervision and management of state-run lotteries and sports betting
Oversight of licensed land-based casino operations
Absence of regulatory authority for online gambling activities
License Types
Types of Gambling Licenses in Morocco
Land-Based Casino Licenses: Licenses for operating physical casinos are issued by the Moroccan government. These are limited in number and typically granted for specific properties, such as Casino de Marrakech and Casino Tanger.
State Monopolies for Lottery and Sports Betting: Lottery and sports betting are not open to private licensing. These activities are strictly operated as state monopolies through designated government entities. No private or commercial licenses are available for these sectors.
Online Gambling: There is currently no licensing system for online gambling operators in Morocco. Online gambling is not regulated, and no licenses are issued for online casinos, sportsbooks, or other digital gambling activities.
Application Process for Casino Licenses
Eligibility: Casino licenses are typically granted to entities with significant financial resources and experience in the gaming or hospitality sector. The process favors established operators, often in partnership with government or local stakeholders.
Application Submission: Interested parties must submit a formal proposal to the relevant government authority. This usually includes detailed business plans, financial projections, and information about the ownership structure.
Government Review: Applications are reviewed by government officials, who assess the applicant’s financial standing, integrity, and operational capacity. Site location, proposed investment, and potential economic benefits are also evaluated.
Approval and Granting: If the application meets the government’s criteria, a license is granted for a specific location and period. The process is discretionary and highly selective, with few licenses issued nationwide.
Duration and Renewal Conditions
License Duration: Casino licenses are generally granted for a fixed term, which may vary depending on the agreement but often ranges from 10 to 20 years.
Renewal Process: At the end of the license term, operators may apply for renewal. Renewals are subject to government review, including compliance with operational standards and fulfillment of financial commitments.
Licensing Costs and Financial Requirements
Application Fees: The government may require a non-refundable application fee, though specific amounts are not publicly disclosed and may vary by project size and location.
License Fees: Successful applicants are required to pay significant upfront license fees, which are negotiated on a case-by-case basis. These fees can be substantial, reflecting the exclusivity and profitability of casino operations in Morocco.
Capital Requirements: Applicants must demonstrate sufficient capital to develop and operate the casino, including guarantees for construction, employment, and ongoing operational expenses.
Ongoing Financial Obligations: Licensed operators are required to maintain financial solvency and may be subject to periodic financial reviews by government authorities.
Key Requirements for Obtaining and Maintaining Licenses
Background Checks: Comprehensive background checks are conducted on all principal shareholders and management to ensure integrity and prevent criminal involvement.
Operational Standards: Casinos must adhere to strict operational standards, including security, responsible gaming measures, and anti-money laundering protocols.
Reporting Obligations: Regular reporting to government authorities is required, covering financial performance, compliance, and player protection measures.
Site and Facility Requirements: The casino must be located in an approved area and meet all government standards for safety, accessibility, and hospitality services.
Employment Commitments: Operators may be required to hire and train local staff as part of their licensing agreement.
Summary Table: Gambling Licensing in Morocco
Activity
License Availability
Application Process
Fees & Financials
Duration & Renewal
Land-Based Casino
Limited, government-issued
Formal proposal, review, approval
Significant, case-by-case
10–20 years, renewable
Lottery
State monopoly only
Not open to private operators
N/A
N/A
Sports Betting
State monopoly only
Not open to private operators
N/A
N/A
Online Gambling
No licenses available
N/A
N/A
N/A
Gambling Tax
Tax Rates for Gambling Operators in Morocco
Morocco’s gambling taxation system is structured differently depending on the type of gambling operation. The following table summarizes the main tax rates applied to various gambling activities:
Gambling Activity
Tax Rate
Tax Base
Land-based Casinos
Varies (progressive rates typically between 30% and 40%)
Gross Gaming Revenue (GGR)
Horse Race Betting
Fixed percentage (commonly 30%)
Turnover (Total Bets)
State Lotteries & Sports Betting
State monopoly; tax included in revenue remitted to the state
Gross Revenue
Basis for Taxation
Land-based casinos are taxed on their Gross Gaming Revenue (GGR), which is the difference between total bets placed and winnings paid out to players.
Horse race betting is generally taxed on turnover, meaning the total amount wagered by players, before payouts.
State lotteries and sports betting are operated by state-owned entities, and their revenues are subject to internal remittance requirements rather than external taxation.
Tax Reporting and Payment Requirements
Licensed land-based casino operators are required to file regular tax returns, typically on a monthly or quarterly basis, detailing their GGR and calculating the tax due.
Payments must be remitted directly to the Moroccan tax authorities, following the schedule established in the operator’s license or concession agreement.
Horse race betting operators, typically state-affiliated, must report total turnover and remit the fixed percentage as required by the Ministry of Finance.
State lottery and sports betting operators transfer their net proceeds to the state treasury according to internal government arrangements.
Tax Incentives, Exemptions, and Special Provisions
There are no widely publicized tax incentives or exemptions for gambling operators in Morocco.
Foreign online gambling operators are not licensed or taxed locally, but as of the 2025 Finance Bill, Morocco has introduced a 30% withholding tax on winnings from foreign online gambling platforms, targeting players rather than operators.
Special provisions may exist for state-owned monopoly operators, whose revenues are managed through internal government channels rather than standard taxation.
Prohibited Individuals
Age Restrictions and Identification Requirements
The minimum legal age for participating in gambling activities in Morocco is 18 years old. Entry to land-based casinos and participation in other regulated gambling activities require proof of age, and identification checks are standard practice at licensed venues to ensure compliance with this restriction.
Prohibited Activities and Game Restrictions
Online gambling is not explicitly regulated or licensed in Morocco. While residents are not prosecuted for accessing foreign online gambling sites, these platforms operate outside Moroccan oversight and are not subject to local restrictions or protections.
Lottery and sports betting are strictly state monopolies. Only government-authorized operators may offer these forms of gambling, and private or unauthorized entities are prohibited from providing such services.
Unlicensed land-based gambling operations are prohibited. All physical casinos must operate with government approval and adhere to location-specific restrictions.
Advertising and Marketing Limitations
Advertising for gambling activities is subject to restrictions designed to prevent targeting minors and vulnerable populations.
Marketing materials must not depict gambling as a means to financial success or target individuals under the legal gambling age.
Promotions for state-run lotteries and sports betting are controlled by the relevant government entities, and unauthorized advertising for unlicensed or offshore gambling services is not permitted.
Responsible Gambling Requirements and Player Protection Measures
Land-based casinos are required to implement age verification and refuse entry to underage individuals.
There are limited formal responsible gambling measures mandated by law for land-based operations, and player protection standards are not as comprehensive as in some other jurisdictions.
For online gambling, there are currently no player protection requirements or responsible gambling obligations imposed on operators, as the sector is unregulated. Players using foreign websites do so at their own risk, without local safeguards or recourse.
State-run betting and lottery operators may implement their own responsible gambling policies, but these are not uniformly mandated by national regulation.
Geographic and Location Restrictions
Land-based casinos are permitted only in designated tourist areas and major cities, often located within or near hotels and resorts. This geographic limitation is intended to control access and minimize social risks.
Gambling venues are not permitted in proximity to schools, places of worship, or other sensitive locations.
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Timeline
Year/Date
Event
1930
Gambling becomes legal in Morocco, with horse racing betting as the first regulated form of wagering.
1966
Dahir No. 1-65-206 is enacted, establishing the main legal framework for gambling activities in Morocco.
1970s
State monopolies are established for lottery and sports betting, consolidating government control over these sectors.
1990s
Casino Tanger, one of Morocco's oldest casinos, becomes a prominent example of the country's regulated land-based casino industry.
2000s
Online gambling emerges as a popular activity among Moroccans, but remains unregulated and outside the scope of existing legislation.
2025
Morocco's Finance Bill introduces a 30% withholding tax on winnings from foreign online gambling platforms, marking the first significant regulatory move targeting online gambling activity.
Requirements
Software Certification and Technical Standards
Morocco does not have a dedicated regulatory authority or specific technical standards for gambling software certification, either for land-based or online gambling operations.
There are no formal requirements for independent testing, certification, or approval of gaming software by Moroccan authorities.
For state-run lottery and betting monopolies, any technical standards or requirements are determined internally by the respective state entities, but these are not published or standardized at a national level.
Data Protection, Privacy Measures, and Server Location
There are no explicit national requirements for data protection, privacy, or server location specific to gambling operators in Morocco.
Operators are not subject to sector-specific obligations regarding the storage, processing, or transfer of player data for gambling activities.
State monopolies may have internal data protection policies, but these are not publicly regulated or enforced by a gambling authority.
Anti-Money Laundering (AML) and Know Your Customer (KYC) Procedures
Morocco does not impose sector-specific AML or KYC obligations on gambling operators, as there is no dedicated regulatory framework for gambling compliance in these areas.
Land-based casinos may implement basic identification checks as part of their operational practices, but there are no published technical or procedural standards mandated by law.
For online gambling, there are no national AML or KYC requirements, as the activity is not regulated domestically.
Financial Reporting, Auditing Standards, and Record-Keeping
There are no specific financial reporting or auditing standards required of gambling operators by Moroccan law, except for general business and tax obligations applicable to all companies.
Record-keeping requirements for gambling operations are not prescribed by sector-specific regulations; any such requirements would fall under general commercial or tax legislation.
State-controlled gambling entities may have internal audit and reporting procedures, but these are not standardized or published as technical requirements for the sector.
Technical Implementation Requirements for Responsible Gambling Tools
There are no technical or operational requirements for responsible gambling tools, such as self-exclusion systems, deposit limits, or reality checks, mandated by Moroccan law or regulation.
Operators are not required to implement player protection or harm minimization features in their platforms or systems.
In summary, Morocco currently lacks specific technical and operational requirements for gambling operators, including standards for software certification, data protection, AML/KYC, financial reporting, and responsible gambling tools. Any compliance measures in place are either internal to state monopolies or governed by general business laws, with no sector-specific technical regulations published or enforced.
Sources
Primary Regulatory Authorities
There is no dedicated national gambling regulatory authority in Morocco. Oversight of state gambling monopolies (such as lotteries and sports betting) is managed by specific state-owned entities.
Gambling regulations are subject to change. The information provided on this page was accurate at the time of publication, but may not reflect the current regulatory landscape. Always consult official sources for the most up-to-date information before making any gambling-related decisions.
