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Is Gambling Legal in Comoros?

Regulated
Gambling is regulated in Anjouan (part of Comoros) with a licensing system for online operators, but national regulation is limited and recognition is developing.
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    Key Information Highlights Legislation Timeline Requirements Sources

    Key Information

    Last Update 2025
    Regulatory Authority Anjouan Betting and Gaming Board (ABGB)
    License Cost Varies

    Regulation by Activity Type

    Casinos Regulated
    Online Casinos Regulated
    Betting Regulated
    Online Betting Regulated
    Lotteries Regulated
    Poker Regulated

    Highlights

    • Gambling in Comoros is primarily regulated through the Anjouan Betting and Gaming Board under local laws.
    • The Anjouan gaming license covers a wide range of online activities, including casinos, sports betting, and eSports.
    • Licensing requires company registration as an International Business Company and compliance with AML and KYC policies.
    • The regulatory framework emphasizes fair play, transparency, and responsible gaming, with mandatory anti-money laundering controls.
    • Comoros offers a cost-effective and streamlined licensing process, appealing to startups and smaller iGaming operators.
    • Licensees must use Comoros-based banking institutions for all financial transactions related to their gaming operations.
    • The jurisdiction has favorable taxation policies and minimal local employment requirements, reducing operational overhead.
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      Legislation

      Primary Legislation

      The legal framework governing gambling in Comoros is primarily established through legislation enacted by the autonomous island of Anjouan, which is part of the Union of the Comoros. The two core legal acts that form the basis of gambling regulation in Anjouan—and by extension, the wider Comoros jurisdiction—are:
      • Betting and Gaming Act of 2005: This act provides the principal legal structure for the regulation of betting and gaming activities, including online gambling. It sets out the legal definitions, permitted activities, and general compliance requirements for operators.
      • Computer Gaming Licensing Act of 1999: This act specifically addresses the licensing and regulation of computer-based and online gaming operations. It establishes the legal framework for the issuance of gaming licenses and the oversight of digital gambling activities.
      These laws collectively mandate standards for fair play, ethical gaming, and anti-money laundering measures. They cover a broad spectrum of gambling activities, including sports betting, online casinos, eSports, and related sectors.

      Regulatory Authority

      The primary regulatory body responsible for the oversight and enforcement of gambling laws in Anjouan, Comoros, is the Anjouan Betting and Gaming Board (ABGB). This authority is tasked with ensuring compliance with the relevant legislation and maintaining the integrity of the gambling sector.
      • Issuing and managing gambling licenses for operators
      • Monitoring compliance with the Betting and Gaming Act of 2005 and the Computer Gaming Licensing Act of 1999
      • Enforcing regulations related to fair gaming, responsible gambling, and anti-money laundering
      • Overseeing all forms of online and computer-based gambling activities within the jurisdiction

      License Types

      Types of Gambling Licenses Available in Comoros

      • Comprehensive Online Gambling License: The primary license available in Comoros, specifically through the island of Anjouan, covers a wide range of online gambling activities. This includes sports betting, online casinos, GameFi, eSports, lotteries, and other web-based gaming operations.
      • There are no separate licenses for different gambling verticals; the Anjouan license is designed to be all-encompassing for various forms of online gaming.

      Application Process

      • Company Registration: Applicants must first establish an International Business Company (IBC) in Comoros (typically in Anjouan).
      • Document Preparation: Prepare and submit a comprehensive application package, which includes:
        • Notarized identification documents for directors and shareholders (passport copies, proof of address).
        • Certificates of no criminal record for key persons, notarized and confirming absence of convictions, especially related to money laundering.
        • Detailed business plan outlining the scope and structure of the gambling operation.
        • Comprehensive Know Your Customer (KYC) procedures and Anti-Money Laundering (AML)/Counter-Terrorist Financing (CTF) policies.
        • Responsible gaming policies and procedures.
      • Submission and Review: Submit the application and supporting documents to the Anjouan Betting and Gaming Board (ABGB) for review.
      • Decision: The regulator evaluates the application and issues the license if all requirements are met.

      Duration, Renewal, and Eligibility

      • License Duration: Licenses are typically issued for a one-year period.
      • Renewal Conditions:
        • Renewal is required annually.
        • Operators must demonstrate continued compliance with regulatory requirements, including updated KYC/AML policies and proof of ongoing responsible gaming measures.
        • Renewal applications generally involve submitting updated documentation and paying the renewal fee.
      • Eligibility:
        • Applicants must not have a criminal record, especially for financial or gaming-related offenses.
        • Companies must maintain a registered office and banking relationships within Comoros.
        • There are no strict requirements for local employment or management, making it accessible for international operators.

      Licensing Costs and Financial Requirements

      • Application and License Fees:
        • The total cost of obtaining a gambling license in Comoros varies depending on the business model, type of operation, and specific requirements of the regulator.
        • Costs are generally considered lower than in many other jurisdictions, making Comoros attractive to startups and smaller operators.
        • Fees include company registration, license application, and annual renewal charges. Exact amounts are typically provided upon inquiry with the regulator or authorized agents.
      • Financial Requirements:
        • Operators must use Comoros-based banking institutions for financial transactions related to the gambling business.
        • There are no published requirements for minimum capital or financial guarantees, but applicants should be prepared to demonstrate financial stability as part of the application process.

      Key Requirements for Obtaining and Maintaining a License

      • Maintain compliance with all KYC, AML, and responsible gaming policies as approved during the licensing process.
      • Promptly report any material changes in company structure, ownership, or operational scope to the regulator.
      • Ensure ongoing use of local banking and adherence to Comoros’ regulatory standards for online gaming.
      • Renew the license annually and provide updated documentation as required.

      Gambling Tax

      Tax Rates for Gambling Operators in Comoros

      The Comoros, and specifically the island of Anjouan, is recognized for its favorable and cost-effective tax regime for gambling operators. However, official public documentation on precise tax rates is limited. Available industry sources indicate that Comoros does not impose a standard corporate tax or gambling-specific tax on gross gaming revenue (GGR) or turnover for licensed gambling operators. Instead, the primary financial obligations consist of fixed annual licensing fees and registration costs, which vary depending on the business model and scope of operations.
      Type of Gambling Operation Tax Rate Basis for Taxation
      All Licensed Gambling Operators No direct tax on GGR or turnover; fixed annual fees apply Annual licensing and registration fees (amount varies by business model)

      Basis for Taxation

      • Comoros does not levy a direct tax on gambling operators' gross gaming revenue (GGR) or turnover.
      • The main financial obligation is the payment of annual licensing and registration fees, the amount of which is determined by the type and scale of the gambling operation.
      • These fees are set by the local regulatory authority and are typically agreed upon during the licensing process.

      Tax Reporting and Payment Requirements

      • Operators are required to pay the agreed annual licensing and registration fees to the regulatory authority.
      • There are no recurring monthly or quarterly gambling-specific tax filings or payments beyond these fees.
      • Operators must use banking institutions within the Comoros Islands for all financial transactions related to their gambling activities.
      • While there is no ongoing gambling tax reporting, operators must maintain compliance with general financial and anti-money laundering (AML) reporting requirements as part of their license conditions.

      Tax Incentives, Exemptions, and Special Provisions

      • The absence of corporate income tax and gambling-specific taxes for licensed operators is considered a de facto tax incentive, making Comoros an attractive jurisdiction for gambling businesses.
      • There are no published exemptions or special tax provisions beyond the standard regime of fixed licensing and registration fees.
      • The regulatory framework is designed to be business-friendly, with minimal local operational requirements and streamlined administrative procedures.
      Note: The Comoros’ approach to gambling taxation is primarily based on fixed annual fees rather than variable tax rates on revenue or turnover. Operators should consult directly with the regulatory authority or licensed legal advisors in Comoros for the most current and case-specific fee structures, as these may be subject to change and negotiation.

      Prohibited Individuals

      Age Restrictions and Identification Requirements

      • Operators are required to implement Know Your Customer (KYC) procedures, which involve verifying the identity and age of all players before allowing participation in gambling activities.
      • Players must provide valid identification documents, such as a passport or government-issued ID, to confirm they meet the minimum legal age for gambling. The specific minimum age is not universally published, but standard international practice in comparable jurisdictions typically sets this at 18 years or older.

      Prohibited Gambling Activities and Game Restrictions

      • There are currently no widely publicized, explicit prohibitions on specific types of gambling activities or games under Comoros regulations. The licensing framework broadly covers online casinos, sports betting, poker rooms, and esports.
      • Operators must ensure that their offerings do not include activities that are illegal under Comoros law or international anti-money laundering standards.

      Advertising and Marketing Limitations

      • Operators are expected to adhere to responsible advertising standards, which prohibit targeting minors or vulnerable individuals with gambling promotions.
      • Marketing materials must not mislead players about the chances of winning or the nature of gambling activities.
      • Advertisements should include clear information about responsible gambling and the risks associated with gambling.
      • Operators must avoid aggressive or deceptive advertising tactics and should not make unsubstantiated claims about potential winnings.

      Responsible Gambling Requirements and Player Protection Measures

      • Operators are required to establish and publish responsible gaming rules as part of their operational policies.
      • There must be clear procedures for players to self-exclude or set limits on their gambling activity.
      • Operators are expected to provide information and resources to help players recognize and address problem gambling behaviors.
      • Anti-Money Laundering (AML) and Counter-Terrorism Financing (CTF) policies must be in place to protect players and ensure safe transactions.
      • Operators must maintain secure systems for handling player data and financial transactions, safeguarding personal and financial information.

      Geographic and Location Restrictions

      • There are no specific restrictions on the physical location of players for online gambling, provided they are not located in jurisdictions where online gambling is prohibited.
      • For land-based gambling, there are no detailed, publicly available restrictions on venue locations, but operators must comply with any local zoning or public order requirements that may apply.
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        Timeline

        Year/Date Event
        2005 Anjouan, one of the islands of the Union of the Comoros, establishes its own gambling licensing regime to attract foreign investment and regulate online gaming activities.
        2010 The Anjouan gambling license framework is updated to improve regulatory controls and align with international standards for anti-money laundering and responsible gaming.
        2015 Comoros further promotes its gambling licenses, positioning itself as a cost-effective and business-friendly jurisdiction for international iGaming operators.
        2020 Regulatory requirements are enhanced, including stricter Know Your Customer (KYC) and Anti-Money Laundering (AML) policies for licensed operators.
        2025 Comoros, and specifically Anjouan, emerges as a leading alternative for iGaming licensing following regulatory tightening in other jurisdictions, such as Curaçao. The licensing regime is recognized for its streamlined application process and operational advantages.

        Requirements

        Software Certification and Technical Standards

        • Operators must ensure that all gambling software and gaming systems are fair, transparent, and function as advertised. The regulatory authority requires that random number generators (RNGs) and game outcomes be provably fair and subject to periodic testing by independent testing laboratories.
        • Technical systems should be designed to prevent manipulation or tampering, with controls in place to detect and report any irregularities.
        • Operators are expected to maintain up-to-date documentation of their technical systems, including version control and change management records for all software updates.

        Data Protection, Privacy Measures, and Server Location

        • Operators are required to implement robust data protection measures to safeguard player information, including the use of encryption protocols for data transmission and storage.
        • Access to sensitive customer data must be restricted to authorized personnel, with audit trails maintained for all data access and modifications.
        • There are no explicit requirements mandating that servers be located within the Comoros Islands; operators may use offshore hosting, provided that data security and integrity are ensured.
        • Operators must comply with applicable international data privacy standards to ensure the confidentiality and integrity of customer data.

        Anti-Money Laundering (AML) and Know Your Customer (KYC) Procedures

        • Operators must develop and implement comprehensive AML and Counter-Terrorism Financing (CTF) policies in line with international best practices.
        • KYC procedures are mandatory and must include verification of customer identity, age, and source of funds before allowing participation in gambling activities.
        • Operators are required to maintain records of all customer due diligence checks and to monitor transactions for suspicious activity, reporting any such activity to the relevant authorities.
        • Policies must be reviewed and updated regularly to address emerging risks and regulatory updates.

        Financial Reporting, Auditing Standards, and Record-Keeping

        • Operators must maintain accurate and up-to-date financial records, including detailed logs of all transactions, player balances, and payouts.
        • Annual financial statements must be prepared and, where required, audited by an independent third-party auditor to ensure transparency and compliance.
        • Records related to player activity, financial transactions, and AML/KYC checks must be retained for a minimum period as specified by the regulator, typically five years.
        • Operators are expected to provide timely access to records for regulatory inspections or investigations.

        Technical Implementation Requirements for Responsible Gambling Tools

        • Operators must integrate responsible gambling tools into their platforms, including features such as self-exclusion, deposit limits, and session time reminders.
        • Systems should allow players to set personal limits and opt for self-exclusion, with technical controls in place to enforce these measures automatically.
        • Responsible gambling features must be clearly accessible to players and function reliably across all supported devices and platforms.
        • Operators are required to monitor player behavior for signs of problem gambling and intervene as necessary, using automated alerts and reporting tools.

        Sources

        Primary Regulatory Authorities

        Legislation Resources

        • Betting and Gaming Act - Under the Comoros Finance Commission authorization
        • Gambling Act 2005 - Regulatory framework overseen by the Financial Sector Conduct Authority (FSCA)

        Contact Information

        • Financial Sector Conduct Authority (FSCA) - Oversees all gambling-related activities in the region
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          Important Information Notice

          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.

          Last updated: 22 April 2025