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Is Gambling Legal in Namibia?

Regulated
Gambling is regulated with licensing, supervision, and strict controls under recent legislation.
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    Key Information Highlights Legislation Timeline Requirements Sources

    Key Information

    Last Update 2025
    Regulatory Authority Casino Board
    License Cost Varies

    Regulation by Activity Type

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

    Highlights

    • Gambling in Namibia is regulated by the Gambling Board under the Gaming and Entertainment Control Act of 2018.
    • The Gambling Board is responsible for licensing, supervision, and payment collection for all gambling activities.
    • Licensed gambling houses must pay a 10% levy on their profits to the national government.
    • Casinos and gambling institutions must verify client identity for transactions exceeding N$25,000, including related transactions.
    • The Ministry of Environment, Forestry, and Tourism no longer collects gambling payments as of October 2024.
    • A Casino Board oversees licensing and control of casinos and gambling houses under specific legislative provisions.
    • Recent legal reforms aim to expand and fully operationalize both the lottery and gambling industries in Namibia.
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      Legislation

      Primary Legislation

      The core legal framework governing gambling in Namibia is established by the Gaming and Entertainment Control Act, 2018 (Act No. 13 of 2018). This Act comprehensively regulates all forms of gambling and gambling activities in the country. It sets out the legal principles for the conduct, management, and supervision of gambling, including the operation of casinos, gambling houses, betting, lotteries, and other games of chance. The Act also defines offences related to unlawful gambling activities and establishes penalties for violations. The Gaming and Entertainment Control Act, 2018 repealed previous laws such as the Gambling Act 51 of 1965, the Casinos and Gambling Houses Act 32 of 1994, and the Licensing of Totalisators Ordinance 5 of 1938, consolidating Namibia’s gambling legislation into a single, modern statute. Regulations made under the repealed laws continue to have effect as far as they are not inconsistent with the new Act, ensuring continuity in the legal regime.

      Regulatory Authority

      The Gambling Board is the principal regulatory authority established under the Gaming and Entertainment Control Act, 2018. The Board is responsible for overseeing the implementation and enforcement of gambling laws in Namibia. It is empowered to regulate, control, and supervise all gambling activities, ensuring compliance with the Act and its regulations. The Board also has the authority to approve or reject applications related to gambling operations and to issue certificates of approval for authorized activities.
      • Supervises and enforces compliance with the Gaming and Entertainment Control Act, 2018
      • Regulates and oversees all forms of gambling and gaming activities in Namibia
      • Issues certificates of approval for authorized gambling activities
      • Investigates and addresses violations of gambling laws

      License Types

      Types of Gambling Licenses in Namibia

      • Casino License: For operators wishing to run a casino establishment.
      • Gambling House License: For smaller venues offering gambling activities, often distinct from full-scale casinos.
      • Bookmaker License: For businesses operating sports betting services.
      • Totalizator License: For operators running pool betting or pari-mutuel betting systems.
      • Manufacturer and Supplier License: For entities manufacturing or supplying gambling equipment and devices.
      • Testing Agent License: For entities responsible for testing and certifying gambling equipment.
      • Key Employee License: For individuals holding significant managerial or operational roles in licensed gambling establishments.

      Application Process

      • All applications must be submitted to the Gambling Board, established under the Gaming and Entertainment Control Act 13 of 2018.
      • Applicants must provide detailed business plans, proof of financial stability, and information about the premises and key personnel.
      • Background checks are conducted on applicants and key employees to ensure suitability and compliance with regulatory standards.
      • For gambling house licenses, applicants are typically required to be owners of accommodation establishments or holders of retail liquor licenses.
      • The Gambling Board reviews applications and may request further information or conduct site inspections as part of the assessment process.
      • Once approved, licenses are issued for a specified term, subject to compliance with ongoing regulatory requirements.

      Duration, Renewal, and Eligibility

      • Licenses are generally issued for a fixed period, often one year, with the possibility of renewal upon meeting all regulatory and compliance requirements.
      • Renewal applications must be submitted before the license expiry date and are subject to review by the Gambling Board.
      • Eligibility criteria include the applicant’s business integrity, financial soundness, and compliance with all statutory requirements.
      • Key employees must maintain a clean record and demonstrate ongoing suitability for their roles.

      Licensing Costs and Financial Requirements

      • Application fees and annual licensing fees apply to all license types. The specific amounts vary depending on the license category and the scale of operations.
      • Applicants must demonstrate sufficient financial resources to operate the gambling business and meet all obligations.
      • Additional costs may include fees for background checks, site inspections, and equipment testing or certification.
      • Failure to pay required fees or levies can result in suspension or revocation of the license.

      Key Requirements for Obtaining and Maintaining a License

      • Compliance with the Gaming and Entertainment Control Act and all relevant regulations.
      • Submission of accurate and complete information during the application process.
      • Adherence to responsible gambling measures and operational standards set by the Gambling Board.
      • Regular reporting and record-keeping as required by the regulator.
      • Prompt payment of all applicable fees and levies.
      • Notification to the Gambling Board of any significant changes in ownership, management, or business operations.
      • Ongoing cooperation with regulatory inspections and audits.

      Gambling Tax

      Tax Rates for Gambling Operators in Namibia

      Type of Gambling Operation Tax Rate Tax Base
      Casinos & Gambling Houses 10% Profits (Net Profit/Net Revenue)

      Basis for Taxation

      • The primary basis for gambling taxation in Namibia is the net profit (net revenue) generated by licensed gambling operators.
      • Operators are required to pay a 10% levy on their profits.

      Tax Reporting and Payment Requirements

      • All licensed gambling operators must calculate and remit the 10% levy on net profits to the relevant authority.
      • As of October 1, 2024, the Gambling Board of Namibia is the sole authority responsible for collecting all gambling-related taxes and levies. Payments are no longer made to the Ministry of Environment, Forestry, and Tourism.
      • Operators must submit periodic reports detailing their profits and the corresponding levy due. The frequency and format of these reports are determined by the Gambling Board of Namibia.
      • Failure to comply with payment or reporting requirements can result in legal enforcement actions.

      Tax Incentives, Exemptions, and Special Provisions

      • No specific tax incentives or exemptions for gambling operators are publicly noted in the current regulatory framework.
      • All licensed operators are subject to the same 10% levy on profits, with no published special provisions for particular types of gambling or operator status.

      Prohibited Individuals

      Age Restrictions and Identification Requirements

      • The minimum legal age for participation in gambling activities in Namibia is strictly 18 years. Operators are required to verify the age and identity of all players before allowing access to gambling services or venues.
      • Identification checks are mandatory, and operators must ensure that no underage individuals are permitted to gamble. Acceptable forms of identification typically include government-issued photo IDs or passports.

      Prohibited Activities and Game Restrictions

      • All forms of gambling that are not expressly licensed or authorized by the relevant regulatory authority are prohibited. This includes unlicensed online gambling, illegal gambling dens, and unauthorized lotteries or promotional competitions.
      • Online gambling is only permitted if the operator holds a valid license. Unlicensed online gambling is strictly forbidden, and authorities actively inspect and shut down illegal operations.
      • Only authorized games and activities, as approved by the regulatory board, may be offered. Any gambling game, device, or scheme not approved or licensed is prohibited.
      • Unauthorized lotteries, betting pools, and promotional competitions are illegal unless specifically authorized under Namibian law.

      Advertising and Marketing Limitations

      • Advertising and promotion of gambling activities are subject to strict controls. Only licensed operators may advertise their services, and all advertising must comply with responsible gambling standards.
      • Advertisements must not target minors or vulnerable individuals, and must not depict gambling as a means to solve financial or personal problems.
      • All promotional materials must clearly display responsible gambling messages and information about the risks associated with gambling.
      • Operators are required to obtain approval for promotional competitions and schemes, and unauthorized promotion is subject to severe penalties.

      Responsible Gambling Requirements and Player Protection Measures

      • Operators are required to implement responsible gambling measures, including providing information on 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 or services.
      • Operators must monitor player behavior for signs of problem gambling and intervene where necessary, including offering support or restricting access to gambling activities.
      • Clear signage and information about responsible gambling and helpline contacts must be displayed prominently in all gambling venues and on all digital platforms.

      Geographic and Location Restrictions

      • Gambling venues are subject to zoning and location restrictions. They may not be situated near schools, places of worship, or other designated sensitive areas as determined by local authorities.
      • Only premises that have been specifically licensed and approved by the regulatory board may operate gambling activities. Unlicensed venues are illegal and subject to closure and penalties.
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        Timeline

        # Historical Timeline of Gambling Regulation in Namibia
        Year/Date Event
        1994 Casinos and Gambling Houses Act (Act 32 of 1994) established, making provisions for the licensing, supervision, and control of casinos and gambling houses, and establishing the Casino Board
        January 1997 Temporary suspension of granting new gambling house licenses implemented, pending new legislation
        April 2018 Tourism Minister Pohamba Shifeta tabled a draft law proposing stricter regulation of the gambling industry, targeting approximately 20,000 illegal slot machines
        January 2022 Namibia's government ratified two long-awaited acts integral to the regulation and expansion of the gambling industry
        April 19, 2025 High Court of Namibia ruled that licensed gambling houses are legally obligated to pay a 10% levy on their profits to the national treasury
        April 20, 2025 Minister of Environment and Tourism Indileni Daniel announced plans to capitalize and fully operationalize the lottery and gambling industries to generate revenue for the national treasury
        The timeline shows Namibia's gradual development of gambling regulations, from the foundational 1994 Act establishing basic regulatory framework to recent court decisions enforcing levy payments and ministerial initiatives to better capitalize on the gambling sector for national revenue generation.

        Requirements

        Software Certification and Technical Standards

        • All gambling software and gaming systems used by operators must be certified by recognized testing laboratories to ensure fairness, randomness, and compliance with approved technical standards.
        • Gaming machines and online gambling platforms must operate with certified Random Number Generators (RNGs) and demonstrate compliance with technical integrity standards set by the regulatory authority.
        • Operators are required to implement robust systems for monitoring, logging, and reporting all gaming transactions to prevent manipulation and unauthorized access.

        Data Protection, Privacy Measures, and Server Location

        • Operators must implement data protection protocols to safeguard customer personal and financial information in accordance with national data privacy laws.
        • Customer data must be securely stored, with access restricted to authorized personnel and protected against unauthorized disclosure or breaches.
        • Where specified by the regulator, gambling servers and data storage facilities should be located within Namibia or in jurisdictions approved by the Namibian authorities to ensure regulatory oversight and data security.

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

        • Operators are required to implement comprehensive AML programs, including transaction monitoring, suspicious activity reporting, and customer due diligence procedures.
        • All customers must undergo KYC verification, which includes identity checks, verification of source of funds, and ongoing monitoring of player activity for signs of money laundering or terrorist financing.
        • Transactions above the regulatory threshold (currently N$25,000 for casinos and gambling institutions) must be reported to the Financial Intelligence Centre of Namibia, and operators must aggregate related transactions to identify potential structuring.

        Financial Reporting, Auditing Standards, and Record-Keeping

        • Operators must maintain accurate and up-to-date financial records, including detailed logs of all gaming transactions, player accounts, and jackpot payouts.
        • Regular financial reporting to the regulatory authority is mandatory, with reports subject to independent external audits to ensure accuracy and compliance.
        • Operators are required to retain all records related to gaming operations, customer transactions, and AML compliance for a minimum period as specified by the regulator, and make them available for inspection upon request.

        Technical Implementation Requirements for Responsible Gambling Tools

        • Operators must integrate responsible gambling tools into their platforms, including self-exclusion mechanisms, deposit and loss limits, and reality checks to inform players of time spent gambling.
        • Technical systems should enable players to set personal limits and self-exclude, with immediate effect upon request and robust mechanisms to prevent circumvention.
        • Operators are required to display responsible gambling information and provide access to support resources directly within their platforms.

        Sources

        Official Government Websites

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          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: 22 April 2025