Is Gambling Legal in Lesotho? Complete Guide to Betting Laws & Casinos

Key Information

Last Update 2025

Regulatory Authority No dedicated online gambling authority exists

License Cost Varies

Regulation by Activity Type

Casinos Regulated

Online Casinos Unregulated

Betting Regulated

Online Betting Unregulated

Lotteries Regulated

Poker Regulated

Highlights

Gambling in Lesotho is legal and primarily regulated by the Lotteries and Betting Act of 1984.
The Casino Board, established in 1989, oversees licensing and supervision of all land-based gambling activities.
Land-based casinos, sports betting, and lotteries are permitted, but only one licensed casino currently operates in Maseru.
Online gambling is not explicitly regulated; there are no specific laws or licensing frameworks for online operators.
There are no player protection measures or official recourse for online gamblers, and local online gambling sites do not exist.
Applicants for land-based gaming licenses must meet eligibility criteria and comply with regulatory requirements set by authorities.
Non-compliance with gambling regulations can result in fines, license suspension, or revocation by the regulatory authorities.

Legislation

Primary Legislation

Gambling in Lesotho is primarily governed by the Lotteries and Betting Act of 1984, which provides the fundamental legal framework for gaming activities in the country. This legislation regulates various forms of gambling, including casino operations, sports betting, and lottery activities. Additionally, the Casino Order of 1989 specifically addresses land-based casino operations and established the regulatory foundation for casino gambling in Lesotho. It's important to note that while land-based gambling is clearly regulated under these established laws, there is currently no specific legislation addressing online gambling in Lesotho. The existing legal framework predates the rise of internet gambling, creating a regulatory gap in this area. This absence of online gambling regulations means that while online gambling is not explicitly prohibited, it also lacks a formal legal structure within the country.

Regulatory Authority

The primary regulatory body overseeing gambling activities in Lesotho is the Casino Board, established in 1989. This authority is responsible for the supervision and regulation of all gambling operations within the country's borders. The Casino Board operates under the mandate provided by the gambling legislation to ensure compliance with the established legal framework.

Regulation and supervision of all gambling activities in Lesotho
Oversight of casino operations in the country
Enforcement of compliance with gambling laws and regulations
Monitoring of gambling establishments and their operations

The Casino Board functions as the central authority for gambling regulation in Lesotho, though its jurisdiction primarily covers land-based operations. Due to the absence of specific online gambling legislation, there is no dedicated regulatory body specifically tasked with overseeing internet-based gambling activities in the country.

License Types

Types of Gambling Licenses in Lesotho

Casino License: Required for operating land-based casinos. Only a limited number of such licenses are issued, with currently one main casino operating in Maseru.
Sports Betting License: Authorizes the operation of sports betting services, including betting shops and outlets.
Lottery License: Permits the organization and operation of lottery activities. Specific details about the structure and issuance of lottery licenses are less publicly documented.
Online Gambling License: While the Lotteries and Betting Act of 1984 references online gaming, in practice there is no established regulatory framework or licensing procedure for online gambling. No local online gambling licenses are currently issued.

Application Process

Applications must be submitted to the relevant regulatory authority, such as the Casino Board (for casinos) or the designated government department for betting and lotteries.
Applicants must provide detailed business plans, proof of financial capability, and background information about the company and its directors.
Due diligence checks are conducted on all applicants to ensure integrity and suitability.
Applicants may be required to attend interviews or hearings as part of the evaluation process.

Duration and Renewal of Licenses

Casino and betting licenses are typically granted for a fixed term, often ranging from one to five years, depending on the license type and specific conditions set by the authority.
Renewal requires a new application or submission of updated documentation, continued compliance with regulatory requirements, and payment of renewal fees.
Failure to comply with licensing conditions can result in non-renewal, suspension, or revocation of the license.

Eligibility Requirements

Applicants must be legal entities registered in Lesotho or have a local presence.
Directors and key personnel must pass fit and proper tests, including background and criminal record checks.
Applicants must demonstrate financial stability and provide evidence of sufficient capital to operate the gambling business.
Compliance with anti-money laundering and responsible gambling measures is mandatory.

Licensing Costs and Financial Requirements

Application fees are payable upon submission and are non-refundable. The amount varies depending on the license type and the scale of operations.
Successful applicants must pay an initial licensing fee upon approval. This fee can vary significantly based on the type of gambling activity and the expected revenue.
Annual renewal fees are required to maintain the license, with amounts set by the regulatory authority and subject to periodic review.
Licensees may be required to maintain a minimum level of capital or provide a financial guarantee or bond to ensure compliance with regulatory obligations.

Key Requirements for Maintaining a License

Ongoing compliance with all regulatory and reporting obligations as stipulated by the relevant authority.
Submission of regular financial statements and operational reports.
Implementation of robust internal controls and anti-fraud measures.
Adherence to responsible gambling policies and player protection standards.
Prompt payment of all fees and levies associated with the license.

Summary Table: Licensing System Overview

License Type	Application Process	Duration	Renewal	Key Requirements	Costs
Casino	Submit application, business plan, due diligence	1-5 years	Yes, subject to compliance	Local registration, fit and proper, financial proof	Application fee, licensing fee, annual renewal
Sports Betting	Submit application, background checks	1-5 years	Yes, subject to compliance	Local presence, financial stability	Application fee, licensing fee, annual renewal
Lottery	Submit application, business plan	Varies	Yes, subject to compliance	Local presence, financial proof	Application fee, licensing fee, annual renewal
Online Gambling	No established process	N/A	N/A	N/A	N/A

Gambling Tax

Tax Rates for Gambling Operators in Lesotho

Lesotho’s gambling taxation framework primarily applies to land-based gambling operations, as online gambling is not formally regulated or taxed. The main forms of legal gambling include casinos, betting shops, and lotteries. Tax rates and structures are typically established under the relevant legislation for each type of gambling operation.

Type of Gambling Operation	Tax Rate	Basis of Taxation
Casinos	Variable (commonly a percentage of Gross Gaming Revenue)	Gross Gaming Revenue (GGR)
Betting Shops	Variable (typically a percentage of turnover or GGR)	Turnover or Gross Gaming Revenue (GGR)
Lotteries	Specified in license conditions (often a percentage of ticket sales)	Turnover (Ticket Sales)

Exact tax rates are set by the relevant licensing authority and may differ depending on the size and nature of the operation. The rates are typically defined in the operator’s license agreement and may be subject to periodic review.

Tax Reporting and Payment Procedures

Gambling operators are required to maintain accurate records of all gaming activities, revenues, and payouts.
Tax returns must be submitted to the designated tax authority or regulatory body, usually on a monthly or quarterly basis, as stipulated in the license conditions.
Payment of gambling taxes is generally due at the same frequency as reporting (monthly or quarterly), and must be made directly to the government’s designated account.
Failure to submit accurate tax returns or remit taxes on time may result in penalties, interest charges, or suspension of the operator’s license.

Tax Incentives, Exemptions, and Special Provisions

There are currently no widely publicized tax incentives or exemptions specifically for gambling operators in Lesotho.
Any special provisions or negotiated rates would typically be outlined in the operator’s individual license agreement or through direct negotiation with the regulatory authority.
Online gambling is not subject to taxation in Lesotho, as there is no regulatory or taxation framework for online operations at this time.

Operators are advised to consult with the relevant regulatory and tax authorities to confirm the latest applicable rates and procedures, as these may be updated or adjusted based on policy changes or new legislation.

Prohibited Individuals

Age Restrictions

The minimum legal age for participating in gambling activities in Lesotho is 18 years. This applies to all regulated forms of gambling, including casinos and sports betting. Operators are required to verify the age of participants to ensure compliance with this restriction.

Identification Requirements

Players must provide valid identification to prove they are at least 18 years old before being allowed to gamble at licensed venues.
Operators are responsible for conducting age verification checks at entry points and during registration processes.

Prohibited Activities and Game Restrictions

Unlicensed gambling operations are strictly prohibited; only licensed casinos and betting establishments may legally offer gambling services.
There are no explicit public restrictions on specific games such as poker, roulette, blackjack, or slot machines within licensed casinos; these are permitted under regulated conditions.
Online gambling is not formally regulated, and there are no official Lesotho-based online gambling sites. Foreign online gambling remains unregulated and is not directly prohibited, but lacks official oversight and player protections.
Unlicensed lottery and betting operations are prohibited.

Advertising and Marketing Limitations

Advertising and marketing of gambling services must not target individuals under the age of 18.
Promotional materials must not misrepresent the risks of gambling or suggest that gambling is a solution to financial or personal problems.
Operators are required to ensure that all marketing communications are socially responsible and do not encourage excessive or irresponsible gambling behavior.

Responsible Gambling and Player Protection Measures

Licensed operators are required to implement measures to promote responsible gambling, including providing information about the risks associated with gambling and access to support resources for problem gamblers.
Self-exclusion programs and other player protection tools are expected to be available at licensed venues, allowing players to voluntarily restrict their own gambling activities.
There are currently no formal player protection measures for online gambling, as this sector is unregulated in Lesotho. Players using foreign online gambling sites do so without official safeguards.

Geographic and Location Restrictions

Land-based gambling venues are restricted to licensed locations, with the primary casino located in the capital city, Maseru.
Gambling activities outside of licensed premises are not permitted, and mobile or street gambling operations are prohibited.

Timeline

Here is a comprehensive timeline of the historical development of gambling regulations in Lesotho:

Year/Date	Event
1984	Adoption of the Lotteries and Betting Act, which established the primary legislation for regulating gambling activities in Lesotho.
1989	Introduction of the Casino Order, which specifically regulates land-based casino activities.
Present Day	No specific laws or regulations have been enacted for online gambling in Lesotho, leading to a lack of regulatory framework in this area.

This timeline highlights the key milestones in the development of gambling regulations in Lesotho, focusing on the establishment of foundational laws and the current state of online gambling regulations.

Requirements

Software Certification and Technical Standards Requirements

There are currently no specific technical standards or software certification requirements for gambling operators in Lesotho, particularly for online gambling. The regulatory framework does not set out mandatory software testing, certification, or approval procedures for gaming systems, random number generators, or game fairness for either land-based or online operators.

Data Protection, Privacy Measures, and Server Location Requirements

Lesotho does not have dedicated data protection or privacy regulations specific to gambling operations. There are no explicit requirements regarding the storage, processing, or location of gambling-related data servers.
No technical measures are mandated for the encryption or protection of player data within the context of gambling operations.

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

The current legal and regulatory framework does not prescribe detailed anti-money laundering or KYC procedures specific to gambling operators.
There are no explicit technical requirements for customer identity verification, transaction monitoring, or suspicious activity reporting for gambling businesses.

Financial Reporting, Auditing Standards, and Record-Keeping Requirements

There are no publicly available technical or operational requirements for financial reporting, auditing, or record-keeping that are specific to gambling operators in Lesotho.
No standards are set for the format, frequency, or retention of gambling transaction records or financial statements.

Technical Implementation Requirements for Responsible Gambling Tools

There are no mandatory technical requirements for the implementation of responsible gambling tools, such as self-exclusion systems, deposit limits, or reality checks, in Lesotho's gambling sector.
No operational standards or compliance procedures are specified for the protection of vulnerable players through technical means.

Sources

Primary Regulatory Authorities

Lesotho National Gambling Board (LNGB) - Official regulatory body overseeing all gambling operations in Lesotho
Lesotho Gambling and Betting Control Board - Governing body that regulates conformity with existing gambling laws

Legislation Resources

The Lotteries and Betting Act of 1984 - Primary legislation that regulates gaming activities in Lesotho

Contact Information

Lesotho National Gambling Board - Responsible for licensing and regulation of both land-based and online gambling operations