Is Gambling Legal in Lebanon? Casino du Liban & Gaming Regulations

Key Information

Last Update 2025

Regulatory Authority Ministry of Interior and Municipalities

License Cost Varies

Regulation by Activity Type

Casinos Regulated

Online Casinos Prohibited

Betting Regulated

Online Betting Prohibited

Lotteries Regulated

Poker Regulated

Highlights

Gambling in Lebanon is primarily regulated under the Lebanese Penal Code, which prohibits most forms of gambling except for licensed operations.
Casino du Liban operates under an exclusive government license and is the only legal land-based casino in the country.
The Ministry of Interior and Municipalities oversees the licensing and regulation of gambling activities, including casinos and some online platforms.
Online gambling is not explicitly illegal, but most foreign gambling sites are blocked at the ISP level to protect state interests.
There is no standardized licensing process for online gambling; only select platforms, such as the state-backed PlayLebanon, are permitted.
Illegal gambling can result in severe penalties, including fines, imprisonment, and asset confiscation.
Betting on horse racing is permitted and regulated separately, while most other forms of sports betting remain technically illegal except under special licenses.

Legislation

Primary Legislation

Gambling activities in Lebanon are primarily regulated by Law No. 417, which establishes the fundamental legal framework for gaming operations in the country. This legislation distinguishes between prohibited forms of gambling and those that can be legally conducted through licensed establishments. The Lebanese Penal Code also plays a significant role in the gambling regulatory landscape, as it criminalizes unauthorized gambling activities while providing exceptions for specific licensed operations. While most forms of gambling are technically illegal under the general provisions of the Lebanese Penal Code, the legal framework includes notable carve-outs that allow for certain regulated gambling activities. These exceptions form the basis of Lebanon's dual approach to gambling regulation—strict prohibition of unauthorized gambling while simultaneously permitting specific licensed operations.

Regulatory Authority

The Ministry of Interior and Municipalities serves as the primary regulatory authority overseeing gambling activities in Lebanon. This government body is responsible for implementing and enforcing the gambling laws established under Law No. 417 and related regulations. The Ministry maintains oversight of both land-based and online gambling operations that have received proper authorization.

Issuing and monitoring gambling licenses for both physical establishments and online platforms
Enforcing compliance with gambling regulations and imposing penalties for violations
Implementing ISP-level blocking of unauthorized foreign gambling websites
Overseeing special licensing arrangements for established gambling venues like Casino du Liban
Managing the regulatory framework for permitted forms of gambling such as horse racing and lottery operations

The regulatory structure in Lebanon is somewhat unique in that while there is no comprehensive standardized licensing process or dedicated gambling commission, the government maintains significant control over the gambling sector, including partial ownership interests in certain gambling operations. This creates a regulatory environment where government interests are directly aligned with gambling revenue generation.

License Types

Types of Gambling Licenses Available in Lebanon

Lebanon operates a highly restrictive gambling licensing system. The government grants a very limited number of licenses, primarily for land-based casino operations and specific betting activities. The most notable license is the exclusive casino license held by Casino du Liban, which is the only legal land-based casino in the country. Additionally, there are licenses for horse racing betting and a government-authorized online lottery platform. There is no standardized or open licensing system for online casinos or sports betting platforms.

Casino License: A single, exclusive license granted to Casino du Liban for all casino gaming activities.
Horse Racing Betting License: Licenses for pari-mutuel betting at designated horse racing tracks.
Online Lottery License: A government-authorized license for operating the national lottery, including online ticket sales.

Application Process and Procedures

Applications for new casino licenses are not open to the public; the existing casino license is exclusive and granted by special government decree.
Horse racing betting licenses are issued under specific laws and require approval from relevant government authorities.
The online lottery license is also granted by the government, typically through a direct agreement or tender process.
There is no public or transparent application process for additional gambling licenses at this time.

License Duration, Renewal, and Eligibility

Casino License: The exclusive casino license is typically granted for a fixed term (e.g., until 2026 for Casino du Liban), with the possibility of renewal subject to government approval and negotiation.
Horse Racing Betting License: These licenses are granted for specific periods and can be renewed based on compliance and ongoing government approval.
Online Lottery License: The license duration and renewal terms are determined by the government agreement or tender terms.
Eligibility for all licenses is strictly controlled by the government, with a preference for entities with proven financial stability and experience in gaming operations.

Licensing Costs, Fees, and Financial Requirements

There is no publicly available fee schedule for casino or betting licenses, as these are negotiated directly with the government and may involve significant upfront payments, annual fees, or revenue-sharing agreements.
Applicants (where permitted) must demonstrate substantial financial resources and the ability to meet ongoing financial obligations, including potential minimum capital requirements and guarantees.
For the exclusive casino license, the financial terms are part of a confidential agreement between the licensee and the government.

Key Requirements for Obtaining and Maintaining Licenses

Strict government oversight and compliance with all regulatory requirements.
Demonstrated experience in operating large-scale gambling or betting operations.
Robust anti-money laundering and responsible gambling measures.
Regular reporting and auditing as required by government authorities.
Maintenance of good standing with all relevant government bodies and adherence to the terms of the license agreement.

Summary Table: Main License Types and Features

License Type	Availability	Application Process	Duration	Renewal	Key Requirements
Casino License	Exclusive (Casino du Liban)	Direct government grant	Fixed term (e.g., until 2026)	Subject to government approval	Financial stability, compliance, experience
Horse Racing Betting	Limited, regulated	Government approval	Set by agreement	Renewable upon compliance	Compliance, financial capacity
Online Lottery	Exclusive, government-authorized	Direct agreement/tender	Set by agreement	Renewable	Government terms, compliance

There is currently no open or competitive licensing system for other gambling activities, including online casinos or sports betting. All significant licenses are granted at the discretion of the Lebanese government, with terms and requirements determined on a case-by-case basis.

Gambling Tax

Tax Rates for Gambling Operators in Lebanon

Lebanon’s gambling taxation system is highly centralized and primarily applies to the government-licensed Casino du Liban and a limited number of other regulated gambling activities. The taxation regime is characterized by direct government ownership or exclusive licensing, with tax rates and payment structures determined by contractual agreements with the government. For most gambling operations, especially Casino du Liban, the following tax structure applies:

Type of Gambling Operation	Tax Rate	Basis for Taxation
Casino du Liban (casino games, slots, table games, etc.)	50% of Gross Gaming Revenue (GGR)	Gross Gaming Revenue (GGR)
Horse Racing Betting	Variable, typically 15-20% of turnover	Turnover (total bets placed)
Government-licensed Lottery	Fixed annual fee and/or share of proceeds (details confidential)	Proceeds/Turnover

Basis for Taxation

For Casino du Liban, the primary basis for taxation is Gross Gaming Revenue (GGR), which is calculated as the total amount wagered by players minus winnings paid out.
Horse racing betting is taxed on turnover, meaning a percentage is levied on the total amount wagered, not just operator profits.
Lotteries and other government-approved games are taxed based on proceeds or fixed fees, with details set in the operator’s agreement with the government.

Tax Reporting and Payment Requirements

Casino du Liban and other licensed operators are required to maintain detailed records of all gaming activity and revenues.
Tax payments are typically remitted directly to the Ministry of Finance or the relevant government authority on a monthly or quarterly basis, as stipulated in the operator’s contract.
Operators must submit regular tax returns and financial statements for auditing by government-appointed officials.
Failure to comply with tax reporting and payment obligations can result in severe penalties, including revocation of the operating license and significant fines.

Tax Incentives, Exemptions, and Special Provisions

There are no broad tax incentives or exemptions for gambling operators in Lebanon, as the sector is tightly controlled and largely monopolized by government interests.
Special provisions, such as reduced rates or tailored payment schedules, may apply only if specifically negotiated within an operator’s government contract.
Foreign operators do not generally receive tax incentives and are typically excluded from the market unless they have a specific agreement with the government.

Overall, Lebanon’s gambling taxation is designed to maximize government revenue through high tax rates on GGR or turnover, with strict reporting and payment requirements for the limited number of licensed operators. The system is not open or standardized for new market entrants, and all terms are subject to direct negotiation with government authorities.

Prohibited Individuals

Age Restrictions and Identification Requirements

The minimum legal age for gambling in Lebanon is 21 years old. Entry to licensed gambling venues, such as Casino du Liban, is strictly limited to individuals who can prove they meet this age requirement.
Players are typically required to present valid government-issued identification upon entry to gambling venues to verify their age and identity.
Strict enforcement of age restrictions is a standard practice, and underage gambling is prohibited.

Prohibited Activities and Game Restrictions

Most forms of gambling are generally prohibited under Lebanese law, with exceptions made for specific government-licensed operations.
Unlicensed casino games, slot machines, and poker games are not permitted outside authorized venues.
Sports betting is largely restricted, with only certain regulated outlets and activities allowed under specific exceptions.
Online gambling is technically not illegal, but most foreign online gambling sites are blocked at the ISP level to protect government interests and limit unauthorized gambling options.
Skill games are subject to debate and regulatory scrutiny, with ongoing discussions about their classification and legality.

Advertising and Marketing Limitations

Advertising and marketing of gambling services are subject to government regulation to prevent misleading or deceptive practices.
Promotional activities must not target minors or vulnerable groups and are generally restricted to approved channels.
There are limitations on the content and placement of gambling advertisements to ensure compliance with responsible gambling standards and public interest safeguards.

Responsible Gambling Requirements and Player Protection Measures

Licensed gambling operators are required to implement responsible gambling measures, including providing information on the risks of gambling and offering resources for problem gambling support.
Venues must display responsible gambling messages and make self-exclusion options available to players who request them.
Operators are expected to monitor player behavior for signs of problem gambling and intervene when necessary.
Strict privacy and data protection standards are enforced to safeguard player information.

Geographic and Location Restrictions

Land-based gambling is highly restricted in terms of location. Casino du Liban in Jounieh is the only licensed casino permitted to operate in the country.
Other gambling activities, such as horse race betting, are limited to designated tracks and regulated environments.
Unauthorized gambling venues or operations outside approved locations are strictly prohibited and subject to enforcement actions.

Timeline

Year/Date	Event
1926	The Lebanese Penal Code is enacted, criminalizing most forms of gambling except for state-approved activities.
1957	Casino du Liban is established in Jounieh under a special government license, becoming the only legal casino in Lebanon.
1968	Horse race betting is formally regulated, allowing pari-mutuel wagering at licensed racetracks.
1995	Law No. 417 is introduced, providing updated regulations for gaming activities and establishing the Ministry of Interior and Municipalities as the main regulatory authority.
2001	PlayLebanon, a government-backed online lottery platform, is launched, marking the first legal online gambling operation in Lebanon.
2010s	Lebanon begins blocking foreign online gambling sites at the ISP level to protect state gambling interests, though enforcement remains inconsistent.
2020s	Discussions intensify regarding the regulation and taxation of skill-based games and online gambling, with stakeholders advocating for clearer legal frameworks and fairer taxation.

Requirements

Software Certification and Technical Standards

There is no formalized, standardized process for software certification or technical standards for gambling operators in Lebanon. The regulatory environment is limited, with only a few government-sanctioned entities, such as Casino du Liban and certain online lottery platforms, operating under government oversight.
For the few licensed platforms, any technical requirements are set through individual agreements with the government rather than through published technical standards or certification frameworks.
There are no publicly available requirements for independent testing or certification of gaming software, random number generators, or game fairness.

Data Protection, Privacy Measures, and Server Location

There are no published national data protection or privacy requirements specific to gambling operators in Lebanon.
Operators are not subject to explicit regulations regarding the location of gaming servers or the storage of player data within Lebanon.
In practice, government-sanctioned operators may be required to cooperate with authorities on data access, but there are no detailed technical or operational standards for data protection or privacy in the gambling sector.

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

Lebanon has general anti-money laundering laws that apply to financial institutions and certain regulated sectors, but there are no detailed, gambling-specific AML or KYC technical requirements published for operators.
Government-approved gambling operators may be required to implement basic customer identification and reporting procedures as part of their agreement with authorities, but there is no uniform, sector-wide technical standard.
There is no public guidance on the use of automated KYC systems, transaction monitoring software, or suspicious activity reporting protocols tailored to the gambling industry.

Financial Reporting, Auditing Standards, and Record-Keeping

There are no sector-specific technical requirements for financial reporting, auditing, or record-keeping for gambling operators in Lebanon.
Government-approved operators may be subject to bespoke reporting obligations as defined in their operating agreements, but these are not standardized or published as technical requirements.
No requirements exist for the use of certified accounting software, external audits, or minimum data retention periods specific to gambling operations.

Technical Implementation Requirements for Responsible Gambling Tools

There are no published technical requirements or operational standards for responsible gambling tools, such as self-exclusion systems, deposit limits, or player protection software, in Lebanon.
Operators are not mandated to implement specific technical measures to promote responsible gambling or to monitor player behavior for signs of problem gambling.

In summary, Lebanon’s gambling sector currently lacks formalized technical and operational requirements for software certification, data protection, AML/KYC, financial reporting, and responsible gambling tools. Any requirements that exist are typically set through individual agreements with government authorities rather than through transparent, standardized regulations. Operators should monitor for future regulatory developments, as Lebanon may introduce more detailed technical standards if broader regulation is implemented.

Sources

Primary Regulatory Authorities

Casino du Liban – The only licensed land-based casino, operating under special government authorization

Contact Information

Casino du Liban Address: Tabarja Highway Kfaryassine, Lebanon Phone: +961 9 859 000