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GH

Is Gambling Legal in Ghana?

Regulated
Gambling is fully regulated under the Gaming Act, 2006, covering land-based and online betting, casinos, and lotteries with strict licensing and compliance requirements.
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    Key Information Highlights Legislation Timeline Requirements Sources

    Key Information

    Last Update 2025
    Regulatory Authority Gaming Commission of Ghana
    License Cost Varies

    Regulation by Activity Type

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

    Highlights

    • Gambling in Ghana is regulated under the Gaming Act, 2006 (Act 721), establishing a comprehensive legal framework.
    • The Gaming Commission of Ghana licenses and supervises all gaming operators except for the National Lottery, which is overseen by the National Lottery Authority.
    • Operators are strictly prohibited from establishing gambling facilities near schools and religious institutions; zoning violations incur severe penalties.
    • Licenses are mandatory for all gambling activities, including online betting, with distinct licensing categories for casinos, sports betting, and other gaming types.
    • A 10% tax on betting and lottery winnings was introduced in 2023, but the government has announced plans to abolish this tax in the 2025 budget.
    • The Gaming Commission enforces ongoing compliance through regular inspections, focusing on fair play, security, and responsible gambling measures.
    • The regulator is actively addressing gambling addiction, collaborating with psychologists to support individuals with gambling-related problems.
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      Legislation

      Primary Legislation

      The main legal framework governing gambling in Ghana is established by the Gaming Act, 2006 (Act 721). This Act provides the comprehensive statutory basis for the regulation, control, and supervision of all forms of games of chance in Ghana, including casinos, sports betting (both land-based and online), route operations, promotional gaming, remote gaming, and mobile or interactive gaming. The Act sets out the legal definitions, regulatory requirements, and operational standards for gambling activities, ensuring that all gambling operations are conducted in accordance with national law. The Gaming Act also addresses compliance, consumer protection measures, and the prevention of illegal gambling activities. In addition to the Gaming Act, the National Lotto Act, 2006 (Act 722) specifically governs the operation and regulation of the National Lottery, distinguishing it from other forms of gambling regulated under the Gaming Act.

      Regulatory Authority

      Oversight and enforcement of gambling laws in Ghana are primarily the responsibility of two statutory bodies:
      • Gaming Commission of Ghana: Established under the Gaming Act, 2006 (Act 721), the Gaming Commission is the principal regulatory authority for all games of chance except the National Lottery. Its core responsibilities include regulating, controlling, monitoring, and supervising the operation of casinos, sports betting (including online), route operations, promotional games, and remote/mobile gaming.
      • National Lottery Authority (NLA): Established under the National Lotto Act, 2006 (Act 722), the NLA is responsible for the regulation, supervision, and management of the National Lottery and the enforcement of all laws relating specifically to National Lotto products.

      License Types

      Types of Gambling Licenses in Ghana

      • Casino License (Class 1): Permits the operation of physical casinos offering table games and slot machines.
      • Sports Betting License (Class 2): Covers both land-based and online sports betting operations.
      • Route Operations License (Class 3): Authorizes the operation of gaming machines (such as slots) at multiple locations.
      • Promotional Gaming License (Class 4): For companies conducting promotional games of chance, including remote gaming.
      • Mobile or Interactive Gaming License (Class 5): Covers mobile and interactive (online) gaming services.

      Application Process

      • Applications must be submitted to the Gaming Commission of Ghana using prescribed forms and accompanied by all required documentation.
      • Applicants must provide detailed business plans, proof of financial capacity, evidence of suitable premises, and information about key personnel.
      • The Commission conducts thorough due diligence, including background checks on directors and significant shareholders.
      • Premises are inspected for compliance with safety, security, and zoning requirements (e.g., not located near schools or religious institutions).
      • Successful applicants receive an initial license valid for a specified period, typically one year, subject to renewal.

      Duration and Renewal Conditions

      • Licenses are generally issued for a one-year term.
      • Renewal applications must be submitted before license expiry, demonstrating ongoing compliance with regulatory requirements.
      • The Commission reassesses the operator’s compliance history, financial standing, and operational standards during renewal.
      • Failure to comply with conditions, including zoning and responsible gambling measures, may result in non-renewal or revocation.

      Eligibility and Key Requirements

      • Applicants must be registered companies in Ghana and demonstrate a clean criminal record for directors and key personnel.
      • Applicants must show proof of adequate financial resources and maintain minimum bankroll requirements to cover player winnings and liabilities.
      • Premises must meet safety, security, and suitability standards, including not being located near schools or places of worship.
      • Operators must implement robust internal controls, anti-money laundering measures, and responsible gambling policies.
      • All gaming equipment and software must be approved by the Commission.

      Licensing Costs and Financial Requirements

      • Application fees, annual license fees, and renewal fees vary by license type and scale of operation.
      • Fees are payable to the Gaming Commission and are non-refundable, even if the application is unsuccessful.
      • Operators must maintain a minimum bankroll as specified by the Commission, ensuring sufficient funds to pay out winnings at all times.
      • Additional costs may include investigation fees, compliance monitoring charges, and fees for approval of gaming equipment.

      Summary Table: License Types and Key Features

      License Type Main Activities Covered Key Requirements Typical Duration
      Casino (Class 1) Physical casinos (table games, slots) Premises suitability, financial capacity, internal controls 1 year
      Sports Betting (Class 2) Land-based & online sports betting Business plan, zoning compliance, responsible gambling 1 year
      Route Operations (Class 3) Slot machines at multiple locations Machine approval, location checks, financial security 1 year
      Promotional Gaming (Class 4) Promotional games of chance, remote gaming Game approval, compliance with advertising rules 1 year
      Mobile/Interactive Gaming (Class 5) Mobile and online gaming services Platform approval, data security, player protection 1 year

      Ongoing Compliance

      • Operators are subject to regular inspections and audits by the Gaming Commission.
      • Compliance with anti-money laundering, player protection, and technical standards is mandatory.
      • Non-compliance can result in penalties, suspension, or revocation of the license.

      Gambling Tax

      Tax Rates for Gambling Operators in Ghana

      • As of April 2025, Ghana has abolished the main betting and gaming tax that previously applied to operators and winnings. The 10% withholding tax on betting, lottery, and gaming winnings, which had been introduced in August 2023, was repealed by the Income Tax (Amendment) Bill, 2025. This repeal applies to all forms of games of chance, including lotteries, sports betting, and casino games.
      • There are currently no specific gambling taxes imposed directly on operators’ gross gaming revenue (GGR) or turnover. Prior to the repeal, the main tax burden was on winnings rather than operator revenue.
      Type of Gambling Operation Previous Tax Rate (before March/April 2025) Current Tax Rate (April 2025) Tax Base
      Sports Betting (Retail & Online) 10% (withholding tax on winnings) 0% Winnings (previously)
      Lotteries 10% (withholding tax on winnings) 0% Winnings (previously)
      Casinos 10% (withholding tax on winnings) 0% Winnings (previously)

      Basis for Taxation

      • From August 2023 to March 2025, the main tax was a 10% withholding tax on player winnings, deducted at payout. This was not a tax on operator GGR or turnover.
      • As of April 2025, this withholding tax has been abolished. There is currently no dedicated gambling tax based on GGR, turnover, or winnings.

      Tax Reporting and Payment Requirements

      • When the withholding tax was in effect, operators were required to:
        • Deduct the 10% tax at the point of payout to winners.
        • Update their systems to record and report the amount staked, winnings, and tax withheld for each transaction.
        • Remit the collected tax to the Ghana Revenue Authority (GRA) according to prescribed schedules.
      • With the repeal of the betting and gaming tax, these specific reporting and remittance obligations related to the 10% withholding tax have been removed.
      • Operators are still subject to general corporate tax and standard business tax compliance under Ghanaian law, but there are no special gambling-specific taxes as of April 2025.

      Tax Incentives, Exemptions, and Special Provisions

      • The abolition of the 10% withholding tax on winnings is a significant tax relief for both operators and players.
      • No other gambling-specific tax incentives, exemptions, or special provisions are currently in force for operators.
      • Operators must continue to comply with general taxation and business reporting requirements applicable to all companies in Ghana.

      Prohibited Individuals

      Age Restrictions and Identification Requirements

      • The minimum legal age for participating in gambling activities in Ghana is 18 years. Operators are required to verify the age of all players to ensure compliance with this restriction.
      • Identification checks are mandatory to prevent underage gambling. Operators must implement effective measures to verify the identity and age of customers before allowing them to participate in any gambling activity.

      Prohibited Activities and Game Restrictions

      • Gambling operators are prohibited from establishing facilities near schools and religious institutions. Applications for gambling venues in close proximity to these areas are automatically rejected to protect minors and vulnerable populations.
      • Unlicensed gambling activities, including unauthorized casinos, betting shops, and other forms of gaming, are strictly forbidden and subject to enforcement actions.
      • Operators found violating zoning or activity restrictions face severe penalties, including possible closure and loss of license.

      Advertising and Marketing Limitations

      • Operators are required to ensure that their advertising does not mislead consumers or encourage irresponsible gambling behavior.
      • Strict monitoring is in place to ensure compliance with advertising restrictions, and violations can result in penalties or suspension of operating licenses.

      Responsible Gambling and Player Protection Measures

      • Operators must provide clear information about the risks of gambling and promote responsible gambling practices across all platforms.
      • Support services for individuals experiencing gambling-related harm are being developed in collaboration with psychologists and mental health professionals.
      • Operators are expected to implement mechanisms for self-exclusion, allowing players to voluntarily ban themselves from gambling activities.
      • Information on how to access help for gambling addiction must be prominently displayed at gambling venues and on digital platforms.

      Geographic and Location Restrictions

      • Strict zoning laws prohibit the establishment of gambling venues near schools and religious institutions. This geographic restriction is designed to minimize exposure to gambling for minors and protect vulnerable community members.
      • Operators must ensure that all physical premises comply with these zoning regulations or face enforcement action, including closure and fines.
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        Timeline

        Year/Date Event
        1960 National Lotto Act enacted, establishing the National Lottery Authority (NLA) to regulate and operate national lottery activities in Ghana.
        2006 Gaming Act, 2006 (Act 721) passed, creating a comprehensive legal framework for regulating all forms of gambling except the National Lotto and establishing the Gaming Commission of Ghana as the primary regulatory authority.
        2012 Data Protection Act, 2012 (Act 843) enacted, introducing data protection requirements relevant to gambling operators handling personal data.
        2023 New tax measures introduced, including a 10% withholding tax on betting and lottery winnings, automatically deducted at payout.
        2025 Ghana Gaming Commission announces and begins enforcing stricter zoning regulations, prohibiting betting and gaming facilities near schools and religious institutions to protect minors and vulnerable groups.

        Requirements

        Software Certification and Technical Standards

        • Gambling operators must ensure that all gaming platforms, including online and land-based systems, comply with the technical and security standards set by the Gaming Commission of Ghana.
        • Gaming software and hardware must be certified for fairness, randomness, and integrity to prevent manipulation and ensure transparent outcomes.
        • Operators are required to implement robust cybersecurity measures, including encryption protocols, to protect their systems and users from unauthorized access and cyber threats.
        • Continuous compliance monitoring is conducted by the Commission, including inspections of gaming devices and platforms to verify adherence to technical standards.
        • Operators must maintain minimum bankroll and cash reserves as determined by the Commission to guarantee solvency and player payouts.

        Data Protection, Privacy Measures, and Server Location

        • Operators must comply with the Data Protection Act, 2012 (Act 843), which mandates the secure collection, processing, and storage of personal data.
        • Personal data must be protected against unauthorized access, loss, or misuse through the implementation of technical and organizational security measures.
        • Operators are required to register with the Data Protection Commission to legally process personal data of players and employees.
        • The Act does not require servers to be physically located in Ghana, but all data processing activities must comply with local data protection requirements if the data is collected within Ghana.
        • Operators must provide clear privacy notices and obtain consent from users before collecting or processing their personal information.

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

        • Operators are obligated to implement comprehensive AML policies and procedures to detect and prevent money laundering and terrorist financing.
        • KYC processes must be in place to verify the identity of all customers, including the collection of valid identification documents and proof of address before allowing participation in gambling activities.
        • Operators must monitor transactions for suspicious activity and report any such activities to the relevant authorities as required by law.
        • Regular staff training on AML and KYC compliance is mandatory to ensure effective implementation of these procedures.

        Financial Reporting, Auditing Standards, and Record-Keeping

        • Operators are required to maintain accurate and up-to-date financial records, including details of all transactions, player accounts, and payouts.
        • Annual financial statements must be prepared in accordance with recognized accounting standards and submitted to the Gaming Commission for review.
        • Operators must undergo regular independent audits to verify the accuracy of financial reporting and compliance with regulatory requirements.
        • Records must be retained for a minimum period as specified by the Commission and be readily available for inspection upon request.
        • Operators must maintain a minimum stated capital and cash or cash equivalents as determined by the Commission to ensure financial stability.

        Technical Implementation Requirements for Responsible Gambling Tools

        • Operators are required to integrate responsible gambling tools into their platforms, including self-exclusion options, deposit limits, and reality checks.
        • Age verification systems must be implemented to prevent underage gambling, including electronic verification at registration and before allowing access to gambling services.
        • Information and resources on responsible gambling and support for problem gambling must be prominently displayed and easily accessible on all platforms.
        • Operators must monitor player behavior for signs of problem gambling and provide interventions or referrals to support services as necessary.

        Sources

        Primary Regulatory Authorities

        Legislation Resources

        Contact Information

        • Gaming Commission of Ghana Address: 31 Fifth Circular Road, Cantonments, Accra, Ghana Postal: PMB 195, KIA, Accra Tel: +233 302 542003, +233 27 469 8935 Email: info@gamingcommission.gov.gh
        • National Lottery Authority (NLA) Address: National Lottery Authority, PMB 385, Ministries Post Office, Accra, Ghana Tel: +233 302 224675 Email: info@nla.com.gh
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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: 18 April 2025