Gambling is regulated for lotteries, sports betting, and casinos; online gambling is limited to state-run platforms, with other forms lacking clear legal status.
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Regulatory AuthorityAutorité de Régulation des Jeux de Hasard (ARJH)
License CostVaries
Regulation by Activity Type
Casinos
Regulated
Online Casinos
Partially Regulated
Betting
Regulated
Online Betting
Regulated
Lotteries
Regulated
Poker
Regulated
Highlights
The Autorité de Régulation des Jeux de Hasard (ARJH) is the main gambling regulator, established in 2020.
Law n°2020-480 governs all gambling activities, including casinos, sports betting, and lotteries.
Online gambling is partially regulated; only government-approved platforms like LONACI are authorized.
Private operators must obtain a license from ARJH to legally offer gambling services in Ivory Coast.
Corporate income tax for gambling companies was raised to 30% in 2025, with a 15% withholding tax on winnings.
Player protection is primarily ensured through LONACI for lottery, sports betting, and horse racing.
ARJH is actively updating regulations to address challenges from digital and virtual gaming markets.
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Legislation
Primary Legislation
The principal legislation governing gambling in Ivory Coast is Law No. 2020-480 of May 27, 2020, which establishes the legal regime for games of chance in the country. This law provides the comprehensive legal framework for the regulation of all gambling activities, including casinos, sports betting, lotteries, and online gambling. It defines the scope of permitted gambling operations and sets out the general principles for their oversight and control.
Regulatory Authority
The main regulatory authority responsible for the supervision and enforcement of gambling laws in Ivory Coast is the Autorité de Régulation des Jeux de Hasard (ARJH). Established by Law No. 2020-480, the ARJH is mandated to regulate, monitor, and ensure compliance with the legal provisions governing games of chance. Its jurisdiction covers all forms of gambling, including digital and virtual gaming.
Regulates and oversees all gambling activities in the country
Ensures compliance with national gambling legislation
Implements policies and procedures to adapt to new trends in the gambling sector, including online gaming
Promotes the integrity and safety of gaming operations
License Types
Gambling Licensing System in Ivory Coast
Regulatory Authority
The primary regulatory body overseeing all gambling activities in Ivory Coast is the Autorité de Régulation des Jeux de Hasard (ARJH).
ARJH was established under Law No. 2020-480 of May 27, 2020, and is responsible for regulating, controlling, and ensuring compliance in the gambling sector, including casinos, sports betting, lotteries, and other games of chance.
Types of Gambling Licenses
Casino License: Required for the operation of land-based casinos.
Sports Betting License: For operators offering sports betting services, both retail and potentially online.
Lottery License: For organizations running lottery games; the state-run LONACI holds a monopoly over national lotteries and certain betting products.
Other Games of Chance: Licenses may be required for other forms of gambling as defined by ARJH regulations, including online gambling, which is undergoing regulatory development.
Application Process
Applicants must submit a formal application to ARJH, detailing the type of gambling activity, business plan, and operational structure.
Supporting documents typically include proof of company registration, identification of key personnel, financial statements, and evidence of technical and operational capability.
The regulator conducts a thorough due diligence process, including background checks on owners and managers, assessment of financial stability, and evaluation of anti-money laundering measures.
Applications are reviewed within a specified period, after which ARJH issues a decision to grant or deny the license.
License Duration and Renewal
Licenses are generally granted for a fixed term, commonly ranging from 3 to 5 years, depending on the type of activity and specific regulatory provisions.
Renewal requires submission of updated documentation and evidence of continued compliance with all regulatory and operational requirements.
Renewal applications are subject to review by ARJH, which may impose updated conditions or request additional information as part of the process.
Eligibility and Key Requirements
Applicants must be legally registered entities in Ivory Coast or have an approved local representation.
Key personnel must demonstrate good character, relevant experience, and absence of criminal convictions.
Operators must have sufficient financial resources to ensure the viability and integrity of gambling operations.
Technical systems, including gaming equipment and software, must meet ARJH’s technical standards and be subject to certification or inspection.
Compliance with anti-money laundering (AML) and responsible gambling measures is mandatory.
Licensing Costs and Financial Requirements
Application fees and annual licensing fees are set by ARJH and vary depending on the type and scale of the gambling activity.
Applicants may be required to provide financial guarantees or performance bonds as a condition of licensing.
Detailed fee schedules are published by ARJH and are subject to periodic review and adjustment.
Ongoing Compliance and Maintenance
Licensees must submit regular reports to ARJH, including financial statements and operational data.
Operators are subject to audits and inspections to ensure ongoing compliance with all regulatory requirements.
Failure to comply with licensing conditions can result in sanctions, suspension, or revocation of the license.
Gambling Tax
Tax Rates for Gambling Operators in Ivory Coast
Type of Gambling Operation
Tax Rate
Basis for Taxation
All licensed gambling operators (casinos, sports betting, lotteries, etc.)
30% corporate income tax
Net taxable income (profit)
Payments to non-resident gambling service providers
15% withholding tax
Gross amount paid
Basis for Taxation
The primary basis for operator taxation is net taxable income, meaning the profit generated by the gambling business after allowable deductions.
For payments made to non-resident service providers (such as technology or platform providers located outside Ivory Coast), a 15% withholding tax is applied to the gross amount paid.
Tax Reporting and Payment Requirements
Gambling operators must file annual corporate income tax returns, declaring their net taxable income and calculating the 30% tax due.
Tax payments are generally due in accordance with the standard corporate tax calendar in Ivory Coast, which includes periodic advance payments and a final settlement after the fiscal year-end.
For withholding tax on payments to non-residents, the operator is responsible for deducting and remitting the 15% tax at the time of payment.
Operators must maintain accurate records of all gambling revenue, expenses, and payments to facilitate proper tax assessment and compliance.
Tax Incentives, Exemptions, and Special Provisions
There are no publicly available or widely recognized tax incentives or exemptions specific to gambling operators in Ivory Coast as of the most recent updates.
No special reduced rates or sector-specific deductions have been announced for gambling activities.
Gambling operators are subject to the same general tax compliance obligations as other corporate taxpayers, with the notable increase in the standard corporate income tax rate for this sector (from 25% to 30%).
Prohibited Individuals
Age Restrictions
The minimum legal age for participating in gambling activities in Ivory Coast is 18 years. Operators are required to verify the age of players to prevent underage gambling. Identification checks are mandatory to ensure compliance with age restrictions.
Prohibited Activities
Unlicensed gambling operations are strictly prohibited, including both land-based and online platforms not authorized by the national regulator.
Online gambling is only permitted through government-regulated platforms, such as those operated by LONACI. Other forms of online gambling, including offshore sites, are not legally protected and are effectively restricted.
Specific games or gambling activities not explicitly authorized by the regulatory authority are prohibited. Only those types of gambling approved by ARJH, such as lotteries, sports betting, and certain casino games, are allowed.
Advertising and Marketing Limitations
Advertising and marketing of gambling services are subject to strict controls to prevent targeting minors and vulnerable groups.
Promotional materials must not depict gambling as a solution to financial problems or encourage excessive gambling behavior.
Operators are required to ensure that all advertisements include responsible gambling messages and information about support resources.
There are restrictions on the placement and timing of gambling advertisements to limit exposure to underage or at-risk individuals.
Responsible Gambling Requirements and Player Protection Measures
Operators must implement player protection mechanisms, including self-exclusion options and limits on deposits or wagers to help prevent problem gambling.
Information about responsible gambling and support for individuals with gambling-related issues must be prominently displayed on all gambling platforms and venues.
Complaints and dispute resolution procedures are in place, particularly for government-regulated gambling activities, to ensure player concerns are addressed promptly.
There is a focus on monitoring and adapting responsible gambling measures, especially in response to the growing digital and online gambling sector.
Players using unauthorized or offshore online gambling sites do not have access to official government protection or dispute resolution services.
Geographic or Location Restrictions
Land-based gambling venues are restricted to specific licensed locations as approved by the regulatory authority. Unauthorized venues are not permitted to operate.
Online gambling is geographically restricted to platforms authorized and regulated within Ivory Coast. Accessing or promoting offshore or unlicensed online gambling services is not allowed.
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Timeline
Year/Date
Event
1970
Establishment of LONACI (La Loterie Nationale de Côte d’Ivoire), the state lottery operator, marking the beginning of formal state involvement in gambling activities.
2007
Significant revision of gambling regulations to expand and formalize the sector, including provisions for casinos and betting operations.
May 27, 2020
Law n°2020-480 enacted, establishing the Autorité de Régulation des Jeux de Hasard (ARJH) as the national regulatory authority for all gambling activities in Ivory Coast.
2020
ARJH officially begins operations, assuming responsibility for regulating, controlling, and ensuring compliance across all gambling sectors, including casinos, sports betting, lotteries, and online gambling.
September 2024
ARJH hosts a strategic workshop to address challenges in online gambling regulation and adapts its regulatory framework to new trends in digital and virtual gaming.
Requirements
Software Certification and Technical Standards
Gambling operators must ensure that all gaming software and platforms comply with the technical standards set by the regulatory authority, the Autorité de Régulation des Jeux de Hasard (ARJH).
Software used for gambling activities must undergo certification to verify fairness, randomness, and integrity of games. Certification should be performed by recognized testing laboratories approved by the ARJH.
Operators are required to implement robust technical controls to prevent manipulation or unauthorized access to gaming systems.
Regular technical audits may be mandated to confirm ongoing compliance with prescribed standards and to detect vulnerabilities or irregularities in the gaming systems.
Data Protection, Privacy Measures, and Server Location
Operators must comply with the national data protection laws, which require the secure collection, storage, and processing of personal and financial data of players.
Appropriate encryption protocols must be used to protect sensitive information during transmission and storage.
Access to player data must be restricted to authorized personnel only, with comprehensive access logs maintained.
Operators may be required to locate their primary data servers within the territory of Ivory Coast or in jurisdictions approved by the ARJH to ensure regulatory oversight and facilitate compliance checks.
Data retention policies must be established in accordance with local legal requirements, ensuring timely deletion or anonymization of data once retention periods expire.
Anti-Money Laundering (AML) and Know Your Customer (KYC) Procedures
Operators are obligated to implement comprehensive AML frameworks, including risk assessment procedures and ongoing monitoring of transactions to detect and report suspicious activities.
Mandatory KYC checks must be conducted for all players, requiring verification of identity, age, and source of funds before allowing participation in gambling activities.
Operators must maintain detailed records of KYC documentation and transaction histories to support investigations by regulatory or law enforcement authorities.
Staff must be trained regularly on AML and KYC procedures to ensure effective implementation and compliance with evolving regulatory standards.
Financial Reporting, Auditing Standards, and Record-Keeping
Operators must maintain accurate and up-to-date financial records, including detailed logs of all bets, payouts, and player transactions.
Regular financial reporting to the ARJH is required, with reports prepared in accordance with recognized accounting and auditing standards.
Independent audits of financial statements and operational processes may be required at prescribed intervals to ensure transparency and integrity.
All records, including financial, technical, and player data, must be retained for a minimum period specified by the regulator to facilitate regulatory reviews and investigations.
Responsible Gambling Tools and Technical Implementation
Operators are required to integrate responsible gambling tools into their platforms, such as self-exclusion mechanisms, deposit and loss limits, and reality checks.
Technical systems must allow players to set personal limits and opt for self-exclusion, with immediate enforcement across all operator platforms.
Operators must provide clear and accessible information on responsible gambling and offer direct links to support services for problem gambling.
Systems should be capable of identifying and flagging potentially problematic gambling behavior for timely intervention.
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.
