Gambling is legal in Eswatini for those 18 and older, with licensing requirements for casinos, lotteries, and online gambling operations overseen by a government gaming board under the Ministry of Tourism and Environmental Affairs.
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Regulatory AuthorityGaming Board (Ministry of Tourism and Environmental Affairs)
License CostVaries
Regulation by Activity Type
Casinos
Regulated
Online Casinos
Regulated
Betting
Regulated
Online Betting
Regulated
Lotteries
Regulated
Poker
Regulated
Highlights
Gambling in Eswatini is regulated by the Ministry of Tourism, Environmental Affairs, and Communication.
Key laws include the Casino Act 1963, Lotteries Act 1963, and Bookmakers' and Taxation Act 1970.
Casino license applications require a fee of E400,000, lottery licenses E350,000, and online gambling E1 million.
Licenses are typically valid for 10 years and can be applied for throughout the year.
Operators must promote responsible gambling and comply with anti-money laundering regulations.
The legal gambling age in Eswatini is 18, with strict penalties for illegal gambling activities.
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Legislation
Primary Legislation
The legal framework governing gambling in Eswatini is primarily established through national laws and regulations that set the foundation for all forms of gaming activities. The core legislation includes acts and rules that address the operation, control, and oversight of gambling, including casinos, lotteries, and betting establishments. The key legislative instruments are:
The principal legislation for gambling is the Gaming Act, which provides the legal basis for the regulation and control of gaming activities within the country.
Supplementary regulations, such as the Gaming Fees Rules 2023, further define operational requirements and financial obligations for gaming operators.
Additional legal provisions may exist within broader consumer protection and anti-money laundering frameworks, ensuring that gambling activities align with national standards for fair play and responsible conduct.
Regulatory Authority
Oversight and enforcement of gambling laws in Eswatini are carried out by designated government bodies responsible for the sector. The primary regulatory authority is:
The Gaming Board Secretariat, operating under the Ministry of Tourism and Environmental Affairs, is tasked with the regulation, supervision, and licensing of all gaming activities in the country.
This authority is responsible for the formulation and monitoring of gaming policies, ensuring compliance with the legal framework, and protecting consumers from illegal or harmful gambling practices.
License Types
Types of Gambling Licenses in Eswatini
Casino License: Required for operating land-based casinos.
Lottery License: Required for organizing and operating lotteries.
Online Gambling License: Required for offering online gaming and betting services.
Application Process
Applications must be lodged through the Gaming Board Secretariat within the Ministry of Tourism and Environmental Affairs.
The application must specify the type of license required (casino, lottery, or online gambling).
Applicants are required to submit detailed business plans, proof of financial capacity, and documentation demonstrating compliance with regulatory standards.
The Gaming Board reviews all applications for suitability, financial stability, and integrity of the applicant.
Additional background checks and due diligence are conducted as part of the assessment process.
License Duration and Renewal
Licenses are typically granted for a fixed period, commonly one year.
Renewal requires submission of updated documentation and continued compliance with all regulatory requirements.
Renewal applications must be submitted before the expiration of the current license to avoid operational interruptions.
Eligibility Requirements
Applicants must demonstrate financial stability and the ability to operate a gaming business responsibly.
Key personnel must pass integrity and background checks.
Applicants must comply with responsible gambling practices and anti-money laundering protocols.
Entities must not have prior convictions related to gambling or financial crimes.
Licensing Costs and Financial Requirements
License Type
Application Fee (Emalangeni, E)
Annual License Fee (Emalangeni, E)
Casino License
400,000
As determined by the Gaming Board
Lottery License
350,000
As determined by the Gaming Board
Online Gambling License
1,000,000
As determined by the Gaming Board
All fees must be paid in full at the time of application.
Additional financial guarantees or proof of capital may be required, depending on the scale and type of operation.
Key Requirements for Obtaining and Maintaining a License
Strict adherence to responsible gambling and consumer protection standards.
Ongoing compliance with anti-money laundering and financial reporting obligations.
Regular submission of operational and financial reports to the Gaming Board.
Maintenance of transparent business practices and cooperation with regulatory inspections.
Prompt payment of all applicable fees and levies as determined by the regulator.
Gambling Tax
Tax Rates for Gambling Operators in Eswatini
Eswatini does not have a public, dedicated gambling tax regime that distinguishes between different types of gambling operations such as casinos, betting, or lotteries. Instead, gambling operators are generally subject to the standard corporate income tax rates and may also be liable for withholding taxes on certain payments.
Type of Tax
Applicable Rate
Basis for Taxation
Corporate Income Tax
25% (effective for income tax returns submitted for 2025 and onward)
15% (standard); 12.5% (Botswana, Lesotho, South Africa); 10% (DTA with South Africa, >25% shareholding)
Gross dividends paid to non-residents
Basis for Taxation
Corporate income tax is levied on the net taxable income (profits) of gambling operators.
There is no evidence of a separate gambling tax based on gross gaming revenue (GGR) or turnover for gambling operators in Eswatini.
Payments to non-residents (such as royalties, management fees, and winnings paid to foreign entertainers) are subject to withholding taxes on a gross basis.
Tax Reporting and Payment Requirements
Gambling operators must file annual corporate income tax returns with the Eswatini Revenue Service (ERS) and pay tax based on their net profits.
Withholding taxes on payments to non-residents must be deducted at source and remitted to the ERS within the specified time frame (typically 14 to 30 days, depending on the type of payment).
Failure to withhold and remit required taxes can result in penalties for the payer.
Tax Incentives, Exemptions, and Special Provisions
No specific tax incentives or exemptions have been identified for gambling operators in Eswatini.
Double taxation agreements (DTAs) may provide for reduced withholding tax rates on certain payments to residents of treaty countries (e.g., South Africa).
There are no documented special provisions or reduced rates specifically for the gambling sector.
Prohibited Individuals
Age Restrictions
The minimum legal age for participating in gambling activities in Eswatini is 18 years old. Gambling operators are required to verify the age of all players to ensure compliance with this restriction.
Identification Requirements
Players must provide valid identification to confirm their age and identity before being allowed to participate in gambling activities.
Operators are obligated to perform identity checks to prevent underage gambling and ensure that only eligible individuals access gambling services.
Prohibited Activities
Unlicensed gambling operations are strictly prohibited, and only authorized establishments may offer gambling services.
Engaging in illegal gambling activities can result in significant penalties, including fines and imprisonment.
There are no explicit public bans on specific games, but all gambling activities must be conducted within the scope of licensed operations.
Online gambling is not explicitly regulated, and operators are advised to seek legal counsel before offering such services to avoid operating unlawfully.
Advertising and Marketing Limitations
Advertising and marketing of gambling services must not target individuals under the legal gambling age of 18.
Promotional materials must not mislead consumers about the nature or risks of gambling.
Operators are expected to ensure that all advertising is responsible and does not encourage excessive or irresponsible gambling behavior.
Responsible Gambling Requirements and Player Protection Measures
Operators are required to promote responsible gambling practices and provide information on the risks associated with gambling.
Consumer protection measures must be in place to help prevent gambling-related harm, including clear information on how to seek help for problem gambling.
Operators must comply with anti-money laundering laws to protect players and the integrity of gambling activities.
Geographic or Location Restrictions
Gambling is only permitted at licensed venues, such as casinos and betting establishments authorized by the regulatory authority.
Unlicensed venues and unauthorized locations are strictly prohibited from offering any form of gambling.
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Timeline
Year/Date
Event
1963
Eswatini (then Swaziland) introduces its first formal gambling laws, primarily to regulate land-based casinos and betting activities.
1970s
Expansion of casino operations in the country, with government oversight increasing as gambling becomes a notable economic activity.
1992
Enactment of the Casino Act, providing a more structured legal framework for casino licensing and regulation.
2005
Establishment of the Gaming Board under the Ministry of Tourism and Environmental Affairs to oversee licensing and regulation of gambling activities.
2012
Government initiates review and modernization of gambling legislation to address new forms of gaming and align with international standards.
2023
Introduction of the Gaming Fees Rules 2023, significantly increasing license fees and formally acknowledging online gambling in regulatory discussions.
2024
Ongoing parliamentary debates on gambling regulation, with particular focus on high license fees and player protection measures.
Requirements
Software Certification and Technical Standards
Gambling operators must ensure that all gaming software used in their operations is certified to meet fairness and integrity standards. This typically involves independent testing of Random Number Generators (RNGs) and game logic to ensure outcomes are not manipulated.
Operators are required to use systems that provide transparent reporting and audit trails for all gaming activities, ensuring that bets, wins, and payouts can be verified for accuracy and compliance.
Technical systems must be capable of detecting and preventing unauthorized access, tampering, or manipulation of games or player accounts.
Data Protection, Privacy Measures, and Server Location
Operators must implement robust data protection measures to safeguard player information, including encryption of personal and financial data both in transit and at rest.
Access to sensitive data should be restricted to authorized personnel only, with comprehensive logging of all access and changes to player records.
There may be requirements for servers hosting gambling operations to be located within Eswatini or in jurisdictions that meet equivalent data protection standards, ensuring regulatory oversight and data security.
Anti-Money Laundering (AML) and Know Your Customer (KYC) Procedures
Operators are required to implement AML procedures, including monitoring transactions for suspicious activity and reporting such activity to the relevant authorities.
Comprehensive KYC processes must be in place to verify the identity and age of all players before allowing participation, including collection of valid identification documents and screening against relevant watchlists.
Systems must be able to flag, review, and restrict accounts where AML or KYC concerns are identified, ensuring ongoing compliance.
Financial Reporting, Auditing Standards, and Record-Keeping
Operators must maintain detailed and accurate records of all financial transactions, including deposits, withdrawals, bets, payouts, and refunds.
Regular financial reporting to regulatory authorities is required, with reports generated from secure and tamper-proof systems.
Independent audits of financial and operational systems may be mandated to verify compliance with regulatory standards and to ensure integrity of reported data.
Records must be retained for a specified period, allowing for retrospective audits and investigations if necessary.
Technical Implementation of Responsible Gambling Tools
Operators are required to integrate technical tools that promote responsible gambling, such as self-exclusion mechanisms, deposit and loss limits, and reality checks that inform players of their gaming activity.
Systems must allow players to set personal limits and to self-exclude from gambling activities, with these restrictions enforced automatically by the platform.
Responsible gambling features must be prominently accessible and function reliably, with technical safeguards to prevent circumvention.
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.
