Gambling is tightly controlled; land-based casinos and lotteries require licenses, sports betting is a state monopoly, and online gambling is largely unregulated but subject to some taxation.
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Regulatory AuthorityMinistry of Tourism (casinos), Ministry of Youth, Sports, and Physical Education (sports betting and lotteries), Promosport (sports betting monopoly)
License CostVaries
Regulation by Activity Type
Casinos
Regulated
Online Casinos
Regulated
Betting
Regulated
Online Betting
Prohibited
Lotteries
Regulated
Poker
Regulated
Highlights
Gambling in Tunisia is tightly controlled, with only limited forms permitted under strict regulation.
Casino operations require prior authorization from both the Ministry of Interior and Ministry of National Economy.
Promosport, a state-owned entity, holds a monopoly over sports betting and lotteries, including online channels.
A 25% withholding tax applies to gambling and online gambling winnings under Tunisian tax legislation.
Unlicensed offshore gambling is illegal, though enforcement against individual players is rare.
A new draft law is being prepared to better regulate sports betting and address offshore operator challenges.
The legal gambling age in Tunisia is 18, and social gambling remains strictly prohibited.
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Legislation
Primary Legislation
The legal framework governing gambling in Tunisia is based on a combination of specific laws and regulatory acts that address different forms of gambling. The core structure includes:
Law n°74-21 (1974): This law specifically regulates casino gaming in Tunisia. It stipulates that casino operations are subject to prior authorization, which must be granted by a joint order from the Minister of the Interior and the Minister of National Economy. This law forms the primary legal basis for the operation and oversight of casinos in the country.
Unified Gambling Act: Tunisia has consolidated several gambling-related laws into a single legislative framework, often referred to as the Gambling Act. This act provides the overarching legal structure for permitted gambling activities, including casinos and lotteries, and outlines the general principles for regulation and control.
Advertising Law n°98-40 (1998): While not specific to gambling, this law sets out general guidelines for advertising in Tunisia, including limitations that indirectly affect gambling advertising.
Tax Legislation: Recent amendments to Tunisian tax law have introduced provisions for the taxation of gambling and online gambling activities, reflecting a growing recognition of these sectors within the legal framework.
Currently, online gambling is not explicitly regulated by a dedicated law; however, certain online gambling activities are subject to tax provisions, and the state maintains a monopoly over specific forms such as sports betting and lotteries through state-controlled entities. A new draft law aimed at regulating sports betting and gambling is under preparation and is expected to provide a more comprehensive legal framework in the near future.
Regulatory Authority
Oversight and regulation of gambling activities in Tunisia are managed by several government bodies, each responsible for specific sectors:
Ministry of Tourism: Responsible for the regulation and authorization of casinos, including the issuance of casino licenses and oversight of casino operations.
Ministry of Youth, Sports, and Physical Education: Oversees the regulation of sports betting and lottery activities, including the supervision of state-run entities involved in these sectors.
Promosport (Sports Promotion Company): A public entity holding the exclusive monopoly over sports betting and lottery operations in Tunisia, managing both retail and online platforms under the authority of the relevant ministries.
Casino Regulatory Commission: A commission exists for the regulation of casinos, although the number of operational casinos in the country is limited.
These authorities are tasked with enforcing the legal framework, ensuring compliance with national laws, and maintaining oversight of permitted gambling activities.
License Types
Types of Gambling Licenses in Tunisia
Casino License: Casino operations in Tunisia require a specific license, which is granted under Law n°74-21. This license is issued by a joint order of the Ministers of the Interior and National Economy. The casino sector is strictly controlled, and licenses are rarely issued.
Lottery License: The operation of lotteries is permitted and regulated. The Ministry of Youth, Sports, and Physical Education oversees lottery licensing, with Promosport (the Sports Promotion Company) holding a monopoly on most lottery and sports prediction activities. Promosport can also sub-license certain lottery-related activities to retailers.
Sports Betting License: Traditional sports betting is under the exclusive control of Promosport, which operates both retail and online betting platforms. No private operators are currently licensed for sports betting; all such activities are managed through Promosport and its partners.
Application Process and Licensing Procedures
Casino License Application:
Applicants must submit a formal request to the Ministry of Tourism, which coordinates with the Ministries of the Interior and National Economy.
The process involves a thorough background check and review of financial stability, business plan, and proposed location.
Due to strict state control, casino licenses are rarely granted, and the process is not publicly detailed or transparent.
Lottery and Sports Betting Licensing:
Promosport holds the exclusive rights for lotteries and sports betting. Sub-licensing for lottery retailing is managed by Promosport, but private operators cannot obtain independent sports betting licenses.
The application process for sub-licensing as a lottery retailer involves registration with Promosport and compliance with its operational standards.
Duration, Renewal, and Eligibility
Casino Licenses:
License duration is determined by the terms set in the ministerial order. Renewal is subject to continued compliance with regulatory requirements and is at the discretion of the authorities.
Eligibility is restricted to entities that can demonstrate financial capability, integrity, and a clear business plan.
Lottery and Sports Betting:
Promosport’s monopoly is periodically reviewed by the government. Sub-licenses for lottery retailers are typically valid as long as the retailer maintains compliance with Promosport’s rules.
Eligibility for sub-licensing is limited to entities or individuals meeting Promosport’s operational and reputational standards.
Licensing Costs and Financial Requirements
Casino Licenses:
Specific fees and financial requirements for casino licenses are not publicly disclosed by the Tunisian authorities. The process is highly selective, and costs are determined on a case-by-case basis, reflecting the government’s cautious approach.
Lottery and Sports Betting:
There is no public information available regarding the exact costs or fees for sub-licensing lottery retailers through Promosport. The financial requirements are set internally by Promosport and are not published in official sources.
Key Requirements for Obtaining and Maintaining Licenses
Casino Licenses:
Applicants must demonstrate financial solvency, integrity, and experience in gaming operations.
Compliance with anti-money laundering and responsible gambling standards is mandatory.
Regular reporting and audits may be required as part of ongoing compliance.
Lottery and Sports Betting Sub-Licenses:
Retailers must adhere to Promosport’s operational guidelines and maintain good standing.
Ongoing compliance with Promosport’s terms and periodic reviews are necessary to retain sub-licensing status.
Additional Notes
Online gambling, except for activities managed by Promosport and its license holders, is not currently subject to a formal licensing system. Most forms of online gambling remain unregulated or prohibited for private operators.
A new draft law to regulate sports betting and gambling is under consideration as of late 2024, which may introduce changes to the licensing framework in the future.
Gambling Tax
Tax Rates for Gambling Operators in Tunisia
Tunisia imposes a 25% withholding tax on gambling and online gambling activities. This tax applies to both land-based and online gambling operations that are subject to Tunisian tax jurisdiction. The tax is not differentiated by gambling vertical (such as casino, sports betting, or lottery); the same rate applies across regulated activities.
Type of Gambling Operation
Tax Rate
Basis of Taxation
Land-based gambling
25%
Withholding on gross gambling revenue (GGR)
Online gambling
25%
Withholding on gross gambling revenue (GGR)
Basis for Taxation
The 25% tax is levied as a withholding tax on the gross gambling revenue (GGR) of the operator.
Gross gambling revenue is typically defined as the total amount wagered by players minus the total amount paid out in winnings.
Tax Reporting and Payment Requirements
Operators are required to calculate the withholding tax based on their gross gambling revenue for the applicable period.
The tax must be declared and paid to the Tunisian tax authorities according to the standard tax reporting schedule for corporate entities.
Operators must maintain detailed records of all wagers, payouts, and tax calculations for auditing and compliance purposes.
Failure to comply with tax reporting or payment requirements can result in penalties and potential revocation of operating privileges.
Tax Incentives, Exemptions, and Special Provisions
There are currently no publicly available tax incentives, exemptions, or special provisions for gambling operators in Tunisia.
The tax regime applies uniformly to all regulated gambling activities, whether land-based or online.
Prohibited Individuals
Age Restrictions and Identification Requirements
The minimum legal age for participating in any form of gambling in Tunisia is 18 years. Gambling operators are required to verify the age and identity of all players to ensure compliance with this restriction. This typically involves checking official identification documents before allowing entry to land-based venues or registration on online platforms.
Prohibited Gambling Activities and Game Restrictions
All forms of social gambling are strictly prohibited in Tunisia.
Virtual sports betting and fantasy football are illegal and not permitted under any circumstances.
Loot boxes and similar digital gambling-like activities with virtual goods are unregulated and not legally recognized.
Unlicensed offshore gambling websites are illegal, and participation in such platforms is prohibited. Players risk prosecution if found betting with unlicensed operators.
Only specific types of gambling are permitted, primarily those offered under state monopoly or through authorized license holders. Promosport holds a monopoly over sports betting and lottery activities, and only their licensed platforms are allowed to operate legally.
Advertising and Marketing Limitations
Advertising of gambling activities is subject to general advertising laws, which prohibit misleading or aggressive marketing practices.
There are no specific regulations dedicated solely to gambling advertising, but all gambling-related promotions must comply with the broader advertising guidelines established by law.
Operators are not permitted to target minors or vulnerable individuals in any advertising or marketing campaigns.
Advertising for unlicensed or offshore gambling operators is strictly forbidden.
Responsible Gambling Requirements and Player Protection Measures
Operators must implement age verification procedures to prevent underage gambling.
Self-exclusion options and responsible gambling tools are expected to be available to players, especially on licensed platforms, to help limit or control gambling behavior.
Information about the risks of gambling and resources for problem gambling support should be made accessible to all players.
Operators are required to monitor player behavior for signs of problem gambling and intervene when necessary.
Geographic and Location Restrictions
Land-based gambling venues, such as casinos, are highly restricted and require specific authorization from the relevant ministries. There are very few, if any, operational casinos in Tunisia.
Gambling activities are generally limited to licensed or state-monopolized venues and platforms. Unauthorized gambling establishments are illegal and subject to enforcement actions.
Tourists are subject to the same restrictions as residents and must comply with all age and identification requirements when participating in legal gambling activities.
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Timeline
Year/Date
Event
1974
Law n°74-21 introduced, establishing the legal framework for casino gambling and requiring prior authorization from the Ministries of Interior and National Economy for casino operations.
1984
Promosport, the state-run Sports Promotion Company, is granted monopoly over sports betting and lottery activities in Tunisia.
1998
Law 98-40 enacted, regulating advertising in Tunisia, including general guidelines that impact gambling advertising.
2012
Introduction of a 25% withholding tax on gambling and online gambling, signaling the start of fiscal regulation of online gambling activities.
2024 (July)
Announcement by the Minister of Youth and Sports of plans to introduce a new legal framework for sports betting and gambling, prompted by competition from offshore operators and concerns over Promosport’s monopoly.
2024 (November)
Draft law to regulate sports betting and gambling is finalized and announced in parliament, following consultations with multiple public institutions, aiming to address unregulated sports betting and modernize the regulatory framework.
Requirements
Software Certification and Technical Standards Requirements
There is no publicly available, detailed technical standard or software certification framework specific to gambling operators in Tunisia at this time. The current regulatory environment is characterized by a monopoly system for sports betting and lotteries, managed by the state entity Promosport and its license holders.
Operators permitted to offer gambling services under this monopoly are expected to ensure the integrity and fairness of their gaming platforms, but there are no published technical certification requirements such as mandatory independent software testing or specific RNG (random number generator) certifications.
For casino operations, which require specific authorization, technical requirements are not detailed in public regulations. Any technical standards would be set by the authorities on a case-by-case basis as part of the licensing or authorization process.
Data Protection, Privacy Measures, and Server Location Requirements
There are no explicit, published requirements for gambling operators in Tunisia regarding data protection, privacy measures, or mandatory server location within the country.
Operators are expected to comply with general Tunisian data protection laws, which require the secure handling and storage of personal data, but there are no sector-specific technical standards for gambling platforms.
There are no public directives on whether gambling operators must host their servers in Tunisia or can use offshore data centers.
Anti-Money Laundering (AML) and Know Your Customer (KYC) Procedures
While Tunisia is in the process of updating its gambling legislation, there are currently no detailed, sector-specific AML or KYC technical requirements for gambling operators published by regulatory authorities.
Operators are generally expected to adhere to national AML regulations, which include customer identification, transaction monitoring, and reporting of suspicious activities, but there are no specific technical implementation standards for gambling platforms.
Financial Reporting, Auditing Standards, and Record-Keeping Requirements
There are no publicly available, detailed technical or operational standards for financial reporting, auditing, or record-keeping specifically for gambling operators in Tunisia.
Operators are expected to comply with general Tunisian accounting and financial reporting obligations, which may include maintaining accurate records of all transactions and submitting periodic reports to relevant authorities.
For state-licensed or monopoly operators, specific requirements may be set contractually or through internal regulations, but these are not available in the public domain as technical standards.
Technical Implementation Requirements for Responsible Gambling Tools
Tunisia does not have published technical requirements or standards for the implementation of responsible gambling tools on operator platforms.
There are no mandatory requirements for features such as self-exclusion, deposit limits, or reality checks for players under current regulations.
Note: Tunisia is currently preparing new legislation to regulate sports betting and gambling, which may introduce more detailed technical and operational requirements in the future. As of now, technical compliance obligations for gambling operators remain minimal, unpublished, or are handled internally by the state monopoly without public technical standards.
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.
