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Is Gambling Legal in Madagascar?

Partially Regulated
Land-based gambling is regulated and licensed; online gambling remains unregulated with no specific legal framework or local licensing.

Key Information

Last Update 2025
Regulatory Authority Ministry of Economy and Finance
License Cost Varies

Regulation by Activity Type

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

Highlights

  • The Gambling Act of 1998 is the primary legislation regulating all forms of gambling in Madagascar.
  • Land-based casinos are legal and require a license, but there is no licensing framework for online gambling.
  • Online gambling is not explicitly regulated or prohibited, leaving it in a legal grey area for both players and operators.
  • Foreign online gambling sites are accessible to residents, but local authorities do not provide player protections for online play.
  • Gaming operators in Madagascar are subject to gaming taxes and regulatory fees under national tax laws.
  • Monopoly rights exist for certain sectors, such as horse race betting, which is controlled by a French company since 1996.
  • Advertising of gambling is restricted, especially regarding minors and requires responsible gambling messages in all promotions.

Legislation

Primary Legislation

The core legal framework governing gambling in Madagascar is established by the Gambling Act of 1998. This legislation provides the principal statutory basis for the regulation of all forms of gambling activities within the country, including casinos, betting, lotteries, and other gaming operations. The Act outlines the legal definitions, permissible types of gambling, and general requirements for operators. Notably, the law does not specifically address online gambling, resulting in a regulatory gap for internet-based gaming activities. While the Gambling Act of 1998 remains the primary piece of legislation, there are also older provisions, such as a law from the 1960s prohibiting lotteries, but these are largely superseded by the more comprehensive 1998 Act for most gambling forms. In summary, the Gambling Act of 1998 is the central legal instrument currently in force for the regulation of gambling in Madagascar.

Regulatory Authority

Oversight and enforcement of gambling laws in Madagascar are primarily the responsibility of the National Gaming Control Board, operating under the Ministry of Economy and Finance. This regulatory authority is tasked with ensuring compliance with the Gambling Act of 1998 and other relevant legal provisions. Its key responsibilities include:
  • Supervising and regulating all gambling activities within Madagascar
  • Monitoring compliance with statutory requirements and operational standards
  • Enforcing penalties for violations of gambling laws
  • Providing guidance and updates on regulatory changes to stakeholders

License Types

Types of Gambling Licenses Available in Madagascar

  • Land-Based Casino Licenses: Madagascar issues licenses for land-based casinos. These are the primary form of regulated gambling licenses in the country. Other forms of gambling, such as lotteries and betting, may also be subject to licensing, but the casino sector is the most clearly regulated.
  • Online Gambling Licenses: Currently, there is no licensing process or regulatory framework in place for online gambling operators. Online gambling is not explicitly prohibited, but there is no official mechanism for obtaining a local license for online casinos, betting, or other internet-based gambling activities.

Application Process for Land-Based Casino Licenses

  • Regulatory Authority: Licensing is overseen by the national gaming regulatory authority, typically under the Ministry of Economy and Finance or a designated gaming board.
  • Application Submission: Prospective operators must submit a formal application to the regulatory authority. This generally includes detailed business plans, financial statements, information about key personnel, and evidence of compliance with operational and social responsibility standards.
  • Eligibility: Both domestic and foreign entities may apply, provided they meet the required criteria. Foreign operators must comply with local laws and regulations and may need to establish a local presence.
  • Review and Evaluation: The authority reviews applications for financial stability, integrity of owners and managers, and the proposed operational model. Background checks are typically conducted on key individuals.
  • Approval and Issuance: If the application is approved, a license is issued, allowing the operator to establish and run a land-based casino in Madagascar.

Duration, Renewal, and Maintenance of Licenses

  • License Duration: Licenses are generally issued for a fixed period, which may vary depending on the terms set by the regulatory authority. Typical durations range from several years up to a decade.
  • Renewal Conditions: License holders must apply for renewal before the expiration date. Renewal is contingent upon continued compliance with all regulatory requirements, financial obligations, and operational standards.
  • Ongoing Requirements: Operators must maintain compliance with all applicable laws, submit regular reports to the regulator, and uphold standards of responsible gambling and anti-money laundering measures.

Licensing Costs and Financial Requirements

  • Application Fees: Applicants are required to pay a non-refundable application fee. The exact amount is determined by the regulatory authority and may vary depending on the scale of operations.
  • License Fees: Upon approval, operators must pay a licensing fee, which is typically set based on the size and scope of the casino. This fee may be a one-time payment or an annual charge.
  • Financial Guarantees: Operators may be required to provide proof of sufficient capital or financial guarantees to ensure the viability of the casino and the protection of player funds.

Key Requirements for Obtaining and Maintaining a License

  • Financial Stability: Applicants must demonstrate robust financial health and the ability to sustain casino operations.
  • Integrity and Suitability: All key persons (owners, directors, managers) must pass background checks to ensure they have no criminal history or involvement in illicit activities.
  • Operational Standards: The casino must adhere to prescribed standards for security, fairness, and responsible gambling.
  • Reporting and Compliance: Regular submission of financial and operational reports to the regulator is mandatory. Operators must also comply with anti-money laundering and player protection measures.
  • Social Responsibility: Operators are expected to implement measures to prevent gambling-related harm and promote responsible gaming.

Summary Table: Land-Based Casino Licensing in Madagascar

Aspect Details
Types of Licenses Land-based casino licenses only; no online gambling licenses available
Application Process Formal application to regulatory authority, including business and financial documentation
Eligibility Domestic and foreign entities; subject to background checks
License Duration Fixed term (varies; typically several years)
Renewal Possible upon continued compliance and application before expiry
Fees Application and licensing fees; amounts set by regulator
Key Requirements Financial stability, integrity, operational standards, regular reporting, social responsibility
Note: There is currently no licensing system for online gambling in Madagascar. All online gambling sites serving Malagasy players are licensed abroad, and no local regulatory framework exists for internet-based gambling operations.

Gambling Tax

Tax Rates for Gambling Operators in Madagascar

The taxation system for gambling operators in Madagascar is primarily relevant to land-based gambling activities, as there is currently no regulatory or taxation framework for online gambling. The available information indicates that licensed land-based casinos and other gambling establishments are subject to specific gaming taxes and related fiscal obligations.
Type of Gambling Operation Tax Rate Tax Base
Land-based Casinos Varies (typically a fixed percentage) Gross Gaming Revenue (GGR) or turnover, as specified in the operator’s license
Lotteries Varies (set by government decree) Turnover or ticket sales
Other Licensed Games of Chance Varies Usually GGR or turnover, depending on the specific game and license terms
Exact tax rates are not published in open sources and may be determined on a case-by-case basis in the operator’s license or through government decrees. There is no evidence of a unified, published tax schedule for all types of gambling.

Basis for Taxation

  • Most gambling taxes in Madagascar are calculated as a percentage of either Gross Gaming Revenue (GGR) or total turnover, depending on the type of operation and the terms of the license.
  • For lotteries, the tax is typically based on total ticket sales or turnover.
  • For casinos and other games of chance, the tax is usually based on GGR, which is the difference between the total amount wagered and the winnings paid out to players.

Tax Reporting and Payment Requirements

  • Licensed gambling operators are required to keep detailed records of all gaming transactions, revenue, and payouts.
  • Operators must submit periodic tax returns and financial statements to the relevant tax authorities, usually on a monthly or quarterly basis, as stipulated in their license agreement.
  • Taxes must be paid within the deadlines established by the tax authority or as specified in the operator’s license conditions.
  • Failure to comply with tax reporting or payment obligations can result in fines, penalties, or revocation of the gambling license.

Tax Incentives, Exemptions, and Special Provisions

  • There are no publicly available indications of specific tax incentives or exemptions for gambling operators in Madagascar.
  • All licensed operators are subject to the same general tax obligations unless otherwise specified in their individual license agreements or by special government decree.
  • There are no special provisions for online gambling operators, as online gambling is not regulated or taxed under the current legal framework.
In summary, the taxation of gambling operators in Madagascar is based on the type of operation, with taxes generally levied on GGR or turnover. Operators must comply with standard tax reporting and payment procedures, and there are no notable tax incentives or exemptions. The system applies only to land-based, licensed gambling activities, as online gambling remains outside the scope of regulation and taxation.

Prohibited Individuals

Age Restrictions and Identification Requirements

  • The minimum legal age for participating in both land-based and online gambling in Madagascar is 18 years old.
  • For land-based casinos, operators are required to verify the age of players to ensure compliance with the minimum age requirement. Identification checks are standard practice at entry to licensed venues.
  • For online gambling, there is currently no local regulatory authority enforcing identification or age verification, as the sector is unregulated domestically. Players are responsible for meeting age requirements, and international operators may apply their own verification procedures.

Prohibited Gambling Activities and Game Restrictions

  • Lotteries are specifically prohibited under existing legislation dating back to the 1960s. No legal lottery operations are permitted within Madagascar.
  • Land-based casinos, poker, and horse race betting are permitted and regulated. However, only licensed venues can offer these activities.
  • Online gambling is not explicitly regulated or prohibited; there are no specific restrictions on the types of games available online, but there is also no official oversight or consumer protection for these activities.
  • Unlicensed gambling activities, including any unauthorized betting or gaming outside of licensed venues, are prohibited.

Advertising and Marketing Limitations

  • Advertising of gambling services is subject to restrictions, particularly to protect minors. It is prohibited to target or appeal to individuals under the age of 18 in any gambling-related marketing.
  • All gambling advertisements must include responsible gambling messages as mandated by local regulations.
  • Operators are expected to ensure that their advertising does not mislead consumers or make exaggerated claims about winning chances.

Responsible Gambling and Player Protection Measures

  • Licensed land-based casinos are required to provide mechanisms for players to submit complaints and resolve disputes.
  • There are no formal responsible gambling requirements or player protection measures for online gambling, as this sector is not regulated by local authorities.
  • For land-based gambling, operators are expected to implement social responsibility measures, such as the display of responsible gambling information and the availability of support for problem gamblers.
  • There are no self-exclusion programs or mandatory deposit limits enforced at the national level for either land-based or online gambling.

Geographic and Location Restrictions for Gambling Venues

  • Land-based casinos and betting venues may only operate in locations approved and licensed by the relevant authorities. Unauthorized venues are not permitted.
  • There are no specific geographic restrictions for online gambling, as the activity is unregulated and players may access offshore sites freely.

Timeline

Year/Date Event
1960s Legislation enacted prohibiting lotteries, marking one of the earliest forms of gambling regulation in Madagascar.
1994 Decree No. 763 established the Society for Exploitation of Lotteries (Société d'Exploitation des Loteries), formalizing the framework for lottery operations in Madagascar.
1996 French company PMU granted monopoly rights for horse race betting, introducing regulated betting on horse races.
1998 The Gambling Act of 1998 was adopted, providing a comprehensive legal framework for regulating all forms of gambling activities, including licensing and compliance requirements.
2018 Decree No. 7974 issued by the Ministry of Interior, setting the framework for online betting and further clarifying the regulation of online gambling activities.
2018–Present PMU (through Bet261) became the only company licensed for online betting in Madagascar, effectively establishing a state-sanctioned monopoly for online sports betting.

Requirements

Software Certification and Technical Standards Requirements

  • There are currently no specific technical standards or software certification requirements established by Malagasy authorities for gambling operators. The absence of a regulatory framework for online gambling means that no official body sets or enforces requirements related to game fairness, random number generator (RNG) certification, or platform integrity for online operators.
  • Operators serving the Madagascar market typically rely on certifications and technical standards from their licensing jurisdictions abroad, as there is no local oversight or approval process for software used in online gambling.

Data Protection, Privacy Measures, and Server Location Requirements

  • There are no explicit data protection or privacy regulations specific to gambling operations in Madagascar. No requirements exist regarding the storage, processing, or transfer of player data for gambling operators.
  • Server location is not regulated for gambling operators. There are no legal obligations for operators to host their servers within Madagascar or to comply with any local data residency rules.
  • International operators typically apply data protection standards from their own licensing jurisdictions, but these are not mandated by Malagasy law.

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

  • There are no national AML or KYC requirements specific to gambling operators in Madagascar for online activities. The government has not established procedures or technical standards for identity verification, customer due diligence, or transaction monitoring in the gambling sector.
  • For land-based casinos, general compliance with broader financial regulations may apply, but no detailed technical or operational AML/KYC framework exists for online gambling.
  • Operators licensed abroad may implement AML and KYC procedures as required by their home jurisdictions, but these are not enforced by Malagasy authorities.

Financial Reporting, Auditing Standards, and Record-Keeping Requirements

  • There are no specific financial reporting or auditing requirements for online gambling operators under Malagasy law.
  • No mandatory record-keeping standards or audit obligations are imposed by local authorities for gambling operators, whether online or land-based.
  • Operators may follow international best practices or requirements from their licensing jurisdictions, but these are not recognized or enforced by Madagascar.

Technical Implementation Requirements for Responsible Gambling Tools

  • There are no technical or operational requirements established for responsible gambling tools in Madagascar. No standards exist for self-exclusion systems, deposit limits, time-out features, or player protection mechanisms in the online sector.
  • Responsible gambling measures, if any, are implemented at the discretion of operators and are typically based on the requirements of their licensing jurisdictions abroad.
Summary: Madagascar currently lacks a comprehensive regulatory framework for online gambling. As a result, there are no enforced technical standards, software certification requirements, data protection rules, AML/KYC procedures, financial reporting obligations, or responsible gambling tool requirements for operators targeting the Malagasy market. Operators rely on standards from their own licensing jurisdictions, and local oversight is absent.

Sources

Legislation Resources

Mali South Sudan

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