Gambling in Sierra Leone is legal for individuals aged 18 and above across most forms, including casinos and lotteries.
Land-based gambling is supervised by units within the Ministry of Finance, which grants licenses for games of chance.
There is no dedicated regulatory authority or licensing process for online gambling; the sector remains largely unregulated.
The main legislative frameworks are the Lotteries Act (1960) and the Gaming Act of 1845, with contracts for wagers deemed unenforceable.
A 10% tax on betting companies was introduced in the 2024 Finance Act to increase state revenue from gambling activities.
The National Tourist Board issues licenses for casinos, but does not actively supervise their operations.
Foreign online betting sites are accessible but not officially regulated, and local online sports betting is limited to a few licensed operators.
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Legislation
Primary Legislation
The legal framework governing gambling in Sierra Leone is primarily based on a combination of statutory law and common law principles. The main legislative instruments currently in force are:
The Lotteries Act (Cap 32 of the Laws of Sierra Leone, 1960): This Act provides the statutory basis for the regulation and operation of lotteries within Sierra Leone. It outlines the legal parameters for organizing and conducting lottery games and establishes the conditions under which lottery activities may be permitted.
The Gaming Act of 1845 (as applied under section 74 of the Courts Act, 1965): This historic piece of legislation, originally enacted in the United Kingdom, is still applicable in Sierra Leone through local adoption. It addresses the legal status of gaming and wagering contracts, generally rendering such contracts unenforceable in courts. The Act treats gaming and wagering agreements as void, meaning that neither party can legally recover winnings or enforce payment arising from such contracts.
Common Law and the Law of Contract: In addition to statutory provisions, the regulation of gambling activities is influenced by general common law principles and contract law, particularly in the context of the enforceability of gambling-related agreements.
Regulatory Authority
Oversight and regulatory responsibilities for gambling in Sierra Leone are distributed among government bodies, with no single unified authority exclusively dedicated to all forms of gambling. The principal entities involved are:
Units within the Ministry of Finance: These government units supervise land-based gambling activities, including the granting of licenses for games of chance and the oversight of casino operations. They function as the primary official authority for the regulation of gambling in the country.
National Tourist Board: This body is involved in the licensing process for casino operations, although its supervisory role is limited and not actively enforced in practice.
There is currently no dedicated regulatory authority overseeing online gambling, and the sector remains largely unregulated by specific legislation or a central governing body.
License Types
Types of Gambling Licenses Available in Sierra Leone
Land-Based Casino License: Required for operating physical casino establishments. These licenses are issued under the supervision of units within the Ministry of Finance. The National Tourist Board is also involved in the process, but does not actively supervise casinos after licensing.
Lottery License: Operators wishing to run lottery games must obtain a license. The State Lottery Company is the principal licensed lottery operator, offering several types of lottery games.
Sports Betting License: This license is necessary for companies providing sports betting services, both in physical locations and, to a limited extent, online. Mercury International and the Sierra Leone State Lottery Company are the primary legal operators offering sports betting, including online options.
Application Process for Gambling Licenses
Licenses for land-based gambling activities are granted by units within the Ministry of Finance. The National Tourist Board is involved in the initial licensing process for casinos, but ongoing supervision is limited.
Applicants must submit a formal application to the relevant authority, detailing the type of gambling activity, business structure, and operational plans.
There is no formalized or publicized process for online gambling licenses, as online gambling remains largely unregulated and without a dedicated licensing body.
Duration, Renewal, and Eligibility
License duration and renewal conditions are not explicitly detailed in public sources. However, licenses are typically subject to periodic review and renewal by the Ministry of Finance or relevant authority.
Eligibility generally requires that applicants be legal entities registered in Sierra Leone and comply with local business laws.
Operators must demonstrate the capacity to responsibly manage gambling activities and adhere to any conditions set by the licensing authority.
Licensing Costs, Fees, and Financial Requirements
Specific licensing costs and fees for gambling operations are not publicly disclosed and may vary depending on the type of license and scale of operations.
Applicants should expect to pay application and annual licensing fees, as determined by the Ministry of Finance or other relevant bodies.
Financial requirements may include proof of sufficient capital to sustain operations and the ability to pay out winnings.
Key Requirements for Obtaining and Maintaining a License
Submission of a comprehensive application detailing the gambling activity, management structure, and operational plans.
Proof of business registration and compliance with local corporate regulations.
Demonstration of financial stability and capacity to fulfill obligations to players.
Adherence to any specific operational guidelines or standards set by the Ministry of Finance or other supervisory bodies.
Regular reporting and cooperation with regulatory authorities as required.
Summary Table: Gambling Licensing in Sierra Leone
License Type
Regulatory Body
Application Process
Fees/Costs
Duration
Eligibility
Land-Based Casino
Ministry of Finance, National Tourist Board
Formal application; business and operational details required
Not publicly disclosed
Not specified; subject to review/renewal
Registered legal entity; financial stability
Lottery
Ministry of Finance, State Lottery Company
Formal application; compliance with lottery standards
Not publicly disclosed
Not specified; subject to review/renewal
Registered legal entity; financial stability
Sports Betting
Ministry of Finance
Formal application; operational and business details
Not publicly disclosed
Not specified; subject to review/renewal
Registered legal entity; financial stability
Online Gambling
Not regulated
No licensing process
N/A
N/A
N/A
Gambling Tax
Tax Rates for Gambling Operators in Sierra Leone
The primary tax imposed on gambling operators in Sierra Leone is a 10% tax rate, as introduced in the 2024 Finance Act. This tax specifically targets betting companies operating within the country.
Type of Gambling Operation
Tax Rate
Basis for Taxation
Sports Betting Companies
10%
Turnover (Gross Revenue)
Basis for Taxation
The 10% tax is levied on the gross turnover (total betting revenue) of betting companies.
This means the tax is calculated based on the total amount wagered by players, not on net profits or gross gaming revenue (GGR) after payouts.
Tax Reporting and Payment Requirements
Betting companies are required to calculate and remit the 10% tax on their gross turnover regularly, typically on a monthly basis, as stipulated by the tax authorities.
Operators must maintain accurate records of all bets placed and amounts wagered to ensure compliance with tax obligations.
Tax filings must be submitted to the National Revenue Authority or the designated government body responsible for tax collection.
Failure to report and pay the required taxes can result in penalties, interest charges, or potential suspension of operations.
Tax Incentives, Exemptions, and Special Provisions
Currently, there are no publicly available or widely reported tax incentives, exemptions, or special provisions specifically for gambling operators in Sierra Leone.
Operators should consult with local tax authorities or legal advisors for any updates or changes to the tax regime that may introduce incentives or exemptions in the future.
Prohibited Individuals
Age Restrictions and Identification Requirements
The minimum legal age for participating in any form of gambling in Sierra Leone is 18 years. Operators are required to ensure that only individuals who have attained this age are permitted to gamble. This age restriction applies to all forms of land-based gambling, including casinos, sports betting, and lotteries. While specific identification requirements are not detailed in available regulations, operators are expected to verify the age of participants to prevent underage gambling.
Prohibited Activities and Game Restrictions
There are no explicit prohibitions on specific gambling activities under current regulations; most forms of gambling, including casinos, lotteries, and sports betting, are permitted.
Online gambling is not formally regulated. While there are no laws specifically banning online gambling, there is also no regulatory framework or licensing for online casino operations within Sierra Leone. This creates a legal grey area for online gambling activities.
Foreign online gambling sites are accessible, but their popularity is limited due to low internet penetration and lack of local regulation.
Some forms of unregulated or informal gambling may be considered illegal, especially if not licensed by the appropriate authorities.
Advertising and Marketing Limitations
There are no detailed or specific statutory restrictions on gambling advertising and marketing in Sierra Leone under the current framework.
Operators are generally expected to adhere to general advertising standards, avoiding misleading or deceptive promotions, but there are no formalized guidelines or enforcement mechanisms for responsible gambling advertising.
There are no explicit requirements to include responsible gambling messages or warnings in advertisements.
Responsible Gambling Requirements and Player Protection Measures
There are currently no comprehensive, formalized responsible gambling requirements or player protection measures mandated by law.
Operators are not legally required to provide self-exclusion programs, deposit limits, or access to problem gambling support services.
Player protection relies largely on general contract and consumer protection principles rather than specific gambling-related safeguards.
There is no dedicated authority or helpline for problem gambling support established by the government.
Geographic and Location Restrictions for Gambling Venues
There are no specific geographic or zoning restrictions for gambling venues detailed in the current regulatory framework.
Land-based casinos and betting shops operate primarily in urban centers, but there are no formal limitations on where these venues can be established beyond general business licensing requirements.
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Timeline
Year/Date
Event
1845
British Gaming Act of 1845 adopted and later applied in Sierra Leone as part of colonial law, forming the early legal basis for gambling regulation.
1960
Lotteries Act (Cap 32 of the Laws of Sierra Leone) enacted, providing a statutory framework for lottery operations in the country.
1965
Courts Act of 1965 incorporates the British Gaming Act of 1845 into Sierra Leonean law, reinforcing the legal status of gaming and wagering contracts.
1990s
Emergence of land-based casinos and formalization of casino licensing under the supervision of the Ministry of Finance and National Tourist Board.
2000s
Introduction and growth of state lottery and licensed private lottery operators, including the rise of Mercury International as a major player.
2010s
Expansion of sports betting and the appearance of online betting options, with Mercury International and Sierra Leone State Lottery Company offering regulated online sports betting services.
2024
Finance Act 2024 introduces a 10% tax on betting companies, reflecting increased government oversight and fiscal regulation of the gambling sector.
Requirements
Software Certification and Technical Standards Requirements
There are currently no specific technical standards or software certification requirements for gambling operators in Sierra Leone. The regulatory framework for online gambling is undeveloped, and there is no dedicated authority or published standards governing the technical operation of gambling software.
For land-based operations, there are no publicly available technical standards for gaming machines or systems, and oversight is limited to general supervision by units within the Ministry of Finance.
Data Protection, Privacy Measures, and Server Location Requirements
Sierra Leone does not have dedicated data protection or privacy legislation specifically for gambling operators. There are no explicit requirements for the protection of player data or the physical location of gambling servers.
Operators are not subject to any published technical or operational standards regarding encryption, secure data storage, or cross-border data transfers in the gambling sector.
Anti-Money Laundering (AML) and Know Your Customer (KYC) Procedures
There are no detailed AML or KYC technical requirements mandated specifically for gambling operators in Sierra Leone. The sector lacks comprehensive regulation, and operators are not required by gambling-specific laws to implement customer identity verification or transaction monitoring systems.
General AML obligations may apply under broader financial sector laws, but there are no sector-specific technical guidelines or compliance frameworks for gambling.
Financial Reporting, Auditing Standards, and Record-Keeping Requirements
There are no established technical or operational requirements for financial reporting, auditing, or record-keeping for gambling operators in Sierra Leone. The absence of a dedicated regulatory authority means there are no published standards or regular audits required for gambling operations.
Operators are not mandated to use certified accounting systems or submit periodic financial or operational reports to any gambling regulator.
Technical Implementation Requirements for Responsible Gambling Tools
There are no technical requirements or operational standards for responsible gambling tools in Sierra Leone. Operators are not obliged to implement self-exclusion systems, deposit limits, or other player protection mechanisms via technical means.
No guidelines exist regarding the integration of responsible gambling messaging or player monitoring technologies.
Sources
Primary Regulatory Authorities
Ministry of Finance, Sierra Leone – Supervises and authorizes land-based gambling activities in the country.
Email: info@mof.gov.sl
Website: https://mof.gov.sl/
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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.
