Gambling is regulated under national law; land-based casinos, lotteries, and sports betting require licensing. Online sports betting is licensed, but online casinos lack a specific licensing system.
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Regulatory AuthorityGeneral Gaming Inspection (Inspeção Geral de Jogos), under the Ministry of Finance
License CostVaries
Regulation by Activity Type
Casinos
Regulated
Online Casinos
Unregulated
Betting
Regulated
Online Betting
Unregulated
Lotteries
Regulated
Poker
Regulated
Highlights
Mozambique's gambling sector is governed by Law no. 1/2010 and its regulations, recently updated in 2022 and 2024.
Online gambling is legal but lacks a specific licensing regime; operators may function under the general framework.
The General Gaming Inspection and the Ministry of Tourism oversee licensing, compliance, and supervision of gambling.
Casino operators must pay a Special Gambling Tax on gross revenues, ranging from 20% to 35% based on concession length.
Concessions require a minimum share capital of about $2.7 million and an investment of at least $5.5 million over five years.
Slot machines are permitted in non-casino venues, and real estate agents can invest in casino construction nationwide.
Sports betting is regulated, with local and international operators licensed under strict guidelines for player protection.
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Legislation
Primary Legislation
Gambling in Mozambique is primarily governed by the following key legislative acts:
Law No. 1/2010 of 10 February (“Gambling Law”): This is the principal law regulating games of chance, including casinos and specially authorized machine rooms. It sets out the general legal framework for the operation and organization of gambling activities in Mozambique.
Decree No. 64/2010 of 31 December (“Gambling Regulation”): This decree provides detailed regulations for the implementation of the Gambling Law, covering operational requirements for casinos and machine rooms. It has been amended by Decree No. 4/2017 of 1 March and Decree No. 65/2022 of 30 November to reflect recent policy changes and industry developments.
Law No. 9/2012 of 8 February (“Social Games and Amusement Law”): This law governs social and amusement games, such as bingo, lotteries, mutual betting, raffles, and other similar games.
Decree No. 17/2012 of 5 July (“Social Games and Amusement Regulations”): This decree provides the regulatory framework for the implementation of the Social Games and Amusement Law.
Recent amendments to the law have legalized online gambling and expanded the scope of permitted gambling activities, including allowing slot machine operations in non-casino areas and facilitating broader investment in casino infrastructure.
Regulatory Authority
Oversight and regulation of gambling activities in Mozambique are managed by the following authorities:
General Gaming Inspection (Inspeção Geral de Jogos): This body assists the Minister of Finance in controlling, inspecting, and supervising all gambling activities, including games of chance and social/amusement games.
Minister of Tourism: Responsible for organizing and directing the process of preparing, launching, and evaluating public tenders for casino development and operation. The Minister of Tourism also oversees the licensing of casinos and games of chance following the award of concessions.
National Gaming Commission: Works in coordination with the Minister of Tourism on the preparation and assessment of public tenders for casino concessions.
Minister of Finance: Retains authority for authorizing and inspecting social and amusement games, as well as tax collection related to gambling activities.
These authorities collectively ensure compliance with Mozambique’s gambling laws, supervise the sector, and implement regulatory policies.
License Types
Types of Gambling Licenses in Mozambique
Casino Licenses: Required for operating land-based casinos, including all games of chance offered within casino premises.
Slot Machine Room Licenses: For operating slot machines in specially authorized venues outside casinos, such as shopping malls or entertainment centers.
Sports Betting Licenses: Issued for retail and online sports betting operations. These are currently the only online gambling licenses actively issued.
Social and Amusement Game Licenses: Cover games like bingo, lotteries, raffles, mutual betting, and amusement machines.
Application Process and Procedures
Regulatory Authorities: The National Institute of Games of Chance (INJC) is the primary regulator for licensing. The General Gaming Inspection and the Minister of Finance are also involved in oversight, especially for social and amusement games.
Submission Requirements:
Detailed business plan outlining operations and scope.
Proof of financial stability and minimum share capital.
Evidence of compliance with anti-money laundering (AML) and responsible gambling standards.
Security audit of gaming platform (for online and electronic operations).
Documentation of company registration and, for foreign applicants, proof of partnership with local stakeholders.
Process Steps:
Submit application and supporting documents to the INJC.
Regulatory review, including due diligence and platform audit.
Public tender process for casino concessions, with evaluation by the Minister of Tourism and the National Gaming Commission.
Issuance of license or concession upon approval.
Processing Time: Typically ranges from 3 to 6 months from submission to decision.
License Duration, Renewal, and Eligibility
Duration: Casino and betting licenses are generally issued for periods ranging from 14 to 30 years, depending on the scale and investment of the operation.
Renewal: Licenses may be renewed upon application, subject to continued compliance with regulatory requirements and payment of applicable fees.
Eligibility:
Applicants must be legally registered companies in Mozambique.
Foreign operators are permitted but must have local Mozambican partners or shareholders.
Applicants must demonstrate financial capacity and a clean legal history.
Licensing Costs and Financial Requirements
Application Fees: Range from approximately $3,000 to $6,000, depending on the type and scale of the operation.
Minimum Share Capital: For casino concessions, the operator’s company must have a share capital of at least $2.7 million.
Minimum Investment: Casino operators are required to invest at least $5.5 million over up to five years.
Concession Fees: Vary based on the duration of the concession:
20% of gross gambling revenue for concessions up to 14 years
25% for up to 19 years
30% for 20–24 years
35% for 25–30 years
Other Fees: Stamp duty equivalent to 50% of the price of casino entrance tickets. Additional operational and compliance fees may apply depending on the license type.
Key Requirements for Obtaining and Maintaining a License
Maintain required minimum capital and investment levels throughout the license period.
Adhere to ongoing compliance obligations, including responsible gambling measures and AML protocols.
Undergo regular audits and inspections by the regulator.
Ensure all gaming equipment and software meet security and fairness standards.
Timely payment of all required fees and contributions.
For online sports betting, operators must demonstrate robust digital security and player protection measures.
Summary Table: Mozambique Gambling License System
License Type
Main Activities Covered
Key Financial Requirements
Duration
Application Fee
Casino
Land-based casino operations
$2.7M share capital, $5.5M investment
14–30 years
$3,000–$6,000
Slot Machine Rooms
Slot machines outside casinos
Varies
Varies
Varies
Sports Betting
Retail & online sports betting
Proof of financial stability
Typically 5–10 years
$3,000–$6,000
Social & Amusement Games
Bingo, lotteries, raffles, etc.
Lower thresholds
Varies
Lower fees
Special Notes
Currently, only online sports betting licenses are actively issued. Online casino licenses are not yet available.
Foreign operators must partner with Mozambican citizens or entities to be eligible for licensing.
All applications are subject to detailed regulatory review and ongoing compliance checks.
Gambling Tax
Tax Rates for Gambling Operators in Mozambique
Type of Gambling Operation
Tax Rate
Tax Base
Payment Frequency
Retail (Land-based) Betting & Casino Operations
8%
Gross Gaming Revenue (GGR)
Monthly
Online Betting Operations
10%
Gross Gaming Revenue (GGR)
Monthly
Corporate Income Tax
32%
Net Profit
Annually
Withholding Tax on Player Winnings
10%
Cash Prizes
At Payout
Basis for Taxation
The primary basis for gambling taxes in Mozambique is the Gross Gaming Revenue (GGR), which is calculated as total bets received minus total winnings paid to players.
Corporate income tax is levied on the net profit of the operator after all allowable expenses, including gaming taxes, have been deducted.
A withholding tax is applied directly to player winnings at the point of payout.
Tax Reporting and Payment Requirements
Gambling operators must calculate and remit GGR-based taxes (8% for retail, 10% for online) on a monthly basis to the relevant tax authority.
Detailed monthly reports must be submitted, outlining total bets, total payouts, and resulting GGR for the tax period.
Corporate income tax returns are filed annually, with the standard rate of 32% applied to net profits.
Operators are required to withhold 10% from player cash prizes and remit this to the tax authority at the time of payout.
All tax payments and filings must comply with Mozambique’s general tax administration procedures, including deadlines and documentation standards.
Tax Incentives, Exemptions, and Special Provisions
There are no widely publicized tax incentives or exemptions specific to gambling operators in Mozambique as of the latest available information.
Recent legal reforms have focused on lowering barriers to entry (such as reducing minimum investment requirements) rather than introducing tax breaks.
No special provisions for reduced tax rates or holidays for new entrants or foreign investors have been reported.
Prohibited Individuals
Age Restrictions and Identification Requirements
The minimum legal age for participation in gambling activities in Mozambique is 18 years. Operators are required to verify the age and identity of players to prevent underage gambling and ensure compliance with this restriction.
Identification checks are mandatory for entry into casinos and for participation in regulated gambling activities. Operators must ensure that all players provide valid identification documents before being allowed to gamble.
Prohibited Activities and Game Restrictions
Unauthorized gambling activities are strictly prohibited. Only licensed operators may offer gambling products, and only approved games may be provided within licensed venues.
Online casino gambling is not currently licensed or permitted. The only form of online gambling allowed under the current regime is online sports betting; other online games of chance, including online slots and table games, are not authorized.
Certain types of gambling, such as unlicensed lotteries, raffles, and mutual betting, are prohibited unless specifically authorized under the relevant regulations for social and amusement games.
Slot machines are permitted in casinos and, under recent regulatory changes, may also be operated in certain non-casino locations, provided these are specifically authorized.
Advertising and Marketing Limitations
Gambling advertising is subject to strict controls. Only licensed operators may advertise their services, and all advertising must comply with responsible gambling standards.
Online casino advertising is explicitly prohibited. Advertising for online gambling is limited to licensed products such as sports betting, bingo, and lotteries, and must not target minors or vulnerable groups.
All gambling advertisements must avoid misleading claims and must include clear information about age restrictions and responsible gambling resources.
Advertising through certain channels, such as Google, is further restricted, with a ban on online casino ads and enhanced certification requirements for other gambling-related advertising.
Responsible Gambling and Player Protection Measures
Operators are required to implement robust responsible gambling policies, including providing information about the risks of gambling and resources for problem gambling support.
Self-exclusion programs must be available, allowing players to voluntarily ban themselves from gambling venues and activities.
Operators must monitor player behavior for signs of problem gambling and intervene when necessary, including providing referrals to counseling or support services.
Clear signage and information about responsible gambling, including helplines and support contacts, must be displayed in all gambling venues and on authorized websites.
Anti-money laundering procedures are mandatory, with requirements for customer due diligence and reporting of suspicious activities.
Geographic and Location Restrictions
Casinos and licensed gambling venues may operate throughout Mozambique, but must be located in association with hotels that meet minimum star ratings (four-star hotels outside Maputo, five-star hotels in Maputo).
Slot machines may be operated outside casinos in specifically authorized non-casino locations, such as shopping malls, but only under strict regulatory approval.
Unlicensed gambling venues and unauthorized gaming operations are prohibited in all locations.
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Timeline
Year/Date
Event
1994
First comprehensive gambling law enacted, establishing strict restrictions on casino operations and limiting locations and investment requirements.
1999
Initial regulatory framework for sports betting and limited gambling forms introduced, marking the government's first formal recognition of the sector's economic potential.
June 2009
Mozambique's parliament unanimously passes a bill to amend the 1994 gambling law, aiming to liberalize and modernize the sector.
January 2010
President Armando Guebuza signs the new Gambling Law (Law no. 1/2010) into effect, lifting many previous restrictions, legalizing online gambling, and easing capital and location requirements for casinos.
December 2010
Gambling Regulation approved by Decree no. 64/2010, providing detailed rules for implementing the 2010 Gambling Law.
February 2012
Law 9/2012 on Social and Amusement Games enacted, establishing a separate framework for lotteries, bingo, mutual betting, and amusement games.
July 2012
Decree 17/2012 issues the Social Games and Amusement Regulations, further detailing operational requirements for these activities.
March 2017
Gambling Regulation amended by Decree no. 4/2017, updating operational and licensing provisions.
November 2022
Further amendments to the Gambling Regulation enacted by Decree no. 65/2022, reflecting ongoing modernization efforts.
2023-2024
Legal framework continues to evolve, with new provisions facilitating online gambling, expanding slot machine operations outside casinos, and reducing minimum investment requirements for casino projects.
Requirements
Software Certification and Technical Standards
Operators must provide copies of platform certification and user manuals for all gaming systems and devices used in their operations.
All gaming equipment, including software and devices, must comply with technical standards set by the Mozambican authorities to ensure fairness, randomness, and integrity of games.
A disaster recovery plan must be in place to ensure business continuity and data integrity in case of system failures or emergencies.
Operators are required to submit detailed documentation on the modes of games, rules, and technical specifications for approval.
Data Protection, Privacy Measures, and Server Location
Mozambique does not have a specific personal data protection law, but it has ratified the African Union Convention on Cybersecurity and Personal Data Protection and has relevant provisions in the Constitution and Electronic Transactions Law.
Operators must implement measures to protect player data and ensure privacy, in line with the general principles of the African Union Convention and existing Mozambican legal provisions.
There are no explicit requirements for server location in Mozambique, but operators should ensure that data processing and storage meet the standards for security and privacy as outlined in applicable laws and conventions.
Anti-Money Laundering (AML) and Know Your Customer (KYC) Procedures
Operators must have robust AML and KYC policies in place, as required by Mozambican law and in accordance with the AML Act and related regulations.
KYC procedures must include identity verification, age verification (minimum gambling age is 18), and ongoing monitoring of player transactions to detect suspicious activities.
Operators must report suspicious transactions to the relevant Mozambican authorities and maintain records to support compliance with AML/CFT obligations.
For operators dealing with virtual assets or cryptocurrency, registration as a Virtual Asset Service Provider (VASP) is required, with strict adherence to AML and CFT protocols.
Financial Reporting, Auditing Standards, and Record-Keeping
Operators are required to keep comprehensive records of all gaming transactions, player activity, and financial operations.
Financial records must be maintained in compliance with Mozambican accounting standards and be available for inspection by regulatory authorities.
Operators must submit regular financial reports and undergo periodic audits to ensure transparency and compliance with regulatory requirements.
Foreign exchange transactions related to gambling operations must be registered with authorized financial institutions, with all supporting documentation filed and reported to the Bank of Mozambique as required by the Foreign Exchange Act.
Technical Implementation Requirements for Responsible Gambling Tools
Operators must implement responsible gambling tools, including self-exclusion mechanisms, deposit limits, and clear display of responsible gambling information on their platforms.
Responsible gambling policies must be documented and submitted as part of the compliance process.
Systems should be capable of enforcing age restrictions and providing players with options to set limits or self-exclude as needed.
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.
