Gambling in Tanzania is regulated under the Gaming Act [CAP. 41 R.E. 2019], with oversight by the Gaming Board of Tanzania.
The Gaming Board of Tanzania licenses and monitors all gambling activities, including casinos, sports betting, lotteries, and online gaming.
Applicants for gaming licenses must meet strict suitability, financial, and probity requirements, including background checks and proof of funding.
Online gambling is fully regulated and requires a separate license from land-based operations, with specific compliance and technology criteria.
Tax rates vary by activity: sports betting and online gaming are taxed at 25% of GGR, casinos at 18% of GGR, and national lotteries at 20% of GGR.
A portion of gambling tax revenue (5%) is earmarked for the Sports Development Fund to support local sports organizations.
Recent reforms include a move toward electronic monitoring of slot machines and a planned transition to cashless gaming operations.
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Legislation
Primary Legislation
The core legal framework governing gambling in Tanzania is established by the following principal laws and regulations:
Gaming Act [Cap. 41 Revised Edition 2019]: This is the primary piece of legislation regulating all forms of gaming and gambling activities in Tanzania, including casinos, sports betting, lotteries, slot machines, and online gaming. The Act sets out the legal basis for the operation, supervision, and control of gaming activities throughout the country.
Gaming Regulations, 2003: These regulations provide detailed rules for the implementation of the Gaming Act, including standards for gaming operations, compliance requirements, and procedures for regulatory oversight.
Amendments to the Gaming Act: The Gaming Act has been amended periodically to address emerging issues, such as the regulation of online gaming, tax changes, and advertising provisions. Notably, amendments in 2016 and subsequent years have expanded the scope of regulated activities and updated compliance obligations.
These laws collectively cover all major types of gambling activities, including land-based and online betting, casinos, lotteries, and gaming machines. The legislation provides the legal structure for the regulation, monitoring, and enforcement of gaming activities in Tanzania.
Regulatory Authority
Oversight and enforcement of gambling laws in Tanzania are centralized under a single regulatory body:
Gaming Board of Tanzania (GBT): Established under the Gaming Act, the GBT is the statutory authority responsible for supervising, regulating, and controlling all gaming activities in Tanzania.
The GBT’s core legal responsibilities include:
Overseeing and monitoring the conduct of all licensed gaming and gambling activities
Ensuring compliance with the Gaming Act and its regulations
Advising the government on policy and legislative matters related to gaming
Enforcing regulatory standards and conducting inspections
Promoting responsible gaming practices and consumer protection
Taking action against illegal gaming operations and unlicensed activities
The Gaming Board of Tanzania operates as the sole regulatory authority, ensuring that all gambling activities are conducted in accordance with the established legal framework.
License Types
Overview of Gambling Licensing in Tanzania
The Gaming Board of Tanzania (GBT) is the sole authority responsible for issuing and regulating all gambling licenses in Tanzania. The licensing system covers a broad range of gambling activities, including casinos, sports betting (retail and online), lotteries (national and SMS), slot machine operations, and virtual games. All operators must obtain the appropriate license before commencing any gambling activity.
Types of Gambling Licenses
Online Casino License
Land-based Casino License
Online Sports Betting License
Retail Sports Betting License
Route Operations License (slot machines in shop premises)
Slot Machines License (clubs and bars)
Forty Machines Site License (large slot machine venues)
SMS Lottery License
National Lottery License
Application Process
Applications are submitted online through the GBT licensing portal.
Applicants must complete prescribed forms and provide detailed documentation, including a business plan, feasibility study, and company incorporation documents.
All directors, shareholders (with 5% or more ownership), and key personnel are subject to background checks and vetting, including criminal record and financial standing.
Applicants must demonstrate proof of adequate funding and provide evidence of clean tax history and creditworthiness.
Premises intended for gambling operations must be approved by the GBT as suitable and compliant with regulatory requirements.
Specific technical and operational information is required, especially for online and technology-based licenses (e.g., system architecture, responsible gaming measures).
Eligibility and Key Requirements
Applicant must not have been previously denied a gaming license in Tanzania or any other country.
No prior license suspensions or revocations in any jurisdiction.
No criminal convictions involving fraud or dishonesty.
Suitable business premises and compliance with all regulatory requirements.
Minimum capital requirements: USD 300,000 for local companies; higher for foreign companies.
Evidence of technical ability, good business reputation, and clean compliance status.
Licensing Costs and Fees
Type of License
Application Fee (TZS)
Annual License Fee
Online Casino
1,000,000
USD 40,000
Land-based Casino
1,000,000
USD 40,000
Online Sports Betting
500,000
USD 30,000
Retail Sports Betting
500,000
1,000,000 TZS
Route Operations (Slot machines in shops)
50,000
500,000 TZS
Slot Machines (clubs and bars)
10,000
30,000 TZS
Forty Machines Site
100,000
4,000,000 TZS
SMS Lottery
500,000
USD 30,000
National Lottery
1,000,000
USD 50,000
Duration, Renewal, and Maintenance
Licenses are typically valid for one year and must be renewed annually.
Renewal applications must demonstrate continued compliance with all regulatory and operational requirements.
Operators must maintain up-to-date records, submit periodic reports, and cooperate with GBT inspections.
Any changes in ownership, management, or operational structure must be reported to the GBT and may require approval.
Additional Notes
As of late 2024, the GBT has temporarily suspended the issuance of new licenses for slot machines and route operations while implementing an Electronic Monitoring System. This may affect processing times for these license types.
All applicants and licensees must adhere strictly to responsible gaming guidelines and anti-money laundering requirements.
Gambling Tax
Tax Rates for Gambling Operators in Tanzania
Type of Gambling Operation
Tax Rate on Gross Gaming Revenue (GGR)
Tax Rate on Net Winnings
Other Tax/Levy
Land-Based Casino
18%
12%
—
Online/Internet Casino
25%
15%
—
Sports Betting
25%
10%
—
SMS Lottery
25%
15%
—
National Lottery
20%
15%
—
Virtual Games
10%
15%
—
Slots (Route Operations)
—
—
100,000 TZS per machine/month
Forty Machine Site
25%
—
—
Basis for Taxation
Most gambling taxes are calculated as a percentage of Gross Gaming Revenue (GGR), which is the difference between the amount wagered and the amount paid out as winnings.
An additional tax is levied on net winnings paid to players, with rates varying by gambling type.
Slot (route) operations are taxed on a per-machine basis rather than as a percentage of GGR.
Tax Reporting and Payment Requirements
Land-based and internet casinos must file returns and pay GGR-based tax on a weekly basis.
Other gambling operators (sports betting, SMS lotteries, national lottery, slot machines, virtual games, and forty machine sites) file tax returns and pay taxes on a monthly basis.
Operators must register for payment in the Revenue Gateway System (RGS) to generate an order form with a control number for each payment.
Payments below five million Tanzanian shillings can be made through commercial banks; payments above this threshold must be processed via the Tanzania Interbank Settlement System (TISS) to the Bank of Tanzania.
Operators are required to withhold tax on player winnings and remit these amounts to the Tanzania Revenue Authority (TRA) by the 7th day of the month following payment, with a return or certificate of payment submitted within 15 days after the end of each month.
Operators must obtain a Taxpayer Identification Number (TIN), submit returns to the TRA office where the TIN is registered, and use specific GFS codes for each type of gambling tax when making payments.
Tax Incentives, Exemptions, and Special Provisions
There are no explicit tax incentives or exemptions for gambling operators publicly disclosed in the current regulatory framework.
Special provisions may apply to the allocation of tax revenue, such as a portion of sports betting tax being directed to the Sports Development Fund.
General tax administration rules, including document maintenance, collection, recovery, interest, enforcement, and appeals, apply to all gaming taxes.
Prohibited Individuals
Age Restrictions and Identification Requirements
The minimum legal age for participating in any form of gambling in Tanzania is 18 years.
Gambling operators are required to verify the age and identity of all players to ensure compliance with the age restriction. This typically involves checking official identification documents before allowing access to gambling services.
Strict enforcement of age verification is mandated, and allowing minors to participate in gambling is prohibited and subject to penalties.
Prohibited Activities and Game Restrictions
Operating any gambling activity without a valid license from the Gaming Board of Tanzania is strictly prohibited.
Unlicensed online gambling sites and the use of unregistered or unfit gaming devices are expressly forbidden.
Slot machines and other gambling devices cannot be operated in unauthorized locations, including areas not approved by the regulator.
There are specific restrictions on the proximity of gambling venues to sensitive locations such as schools, places of worship, hospitals, national security premises, residential areas, and any places frequented by minors or that are difficult to police.
Any gambling operation at an unauthorized location or with unregistered devices is considered illegal and subject to enforcement actions, including seizure of equipment and criminal prosecution.
Advertising and Marketing Limitations
Advertising and marketing of gambling products are permitted only with explicit authorization from the Gaming Board of Tanzania.
Operators must ensure that all advertising does not target minors or vulnerable groups and must not be misleading or encourage irresponsible gambling behavior.
There are restrictions on the content, placement, and timing of gambling advertisements to prevent exposure to underage or vulnerable individuals.
Promotional activities and sponsorships must comply with responsible gambling guidelines and require prior approval from the regulator.
Responsible Gambling and Player Protection Requirements
Operators are mandated to implement responsible gambling measures, including providing information and resources on problem gambling and how to seek help.
Gambling venues and online platforms must display clear messages promoting responsible gaming, such as “Winners Know When to Stop.”
Operators are required to offer self-exclusion options, allowing players to voluntarily ban themselves from gambling activities for a specified period.
Access to a toll-free helpline for problem gambling support must be provided and prominently displayed at all gambling venues and on online platforms.
Operators must ensure the security and confidentiality of player data, complying with data protection regulations.
Staff at gambling venues must be trained to recognize signs of problem gambling and provide appropriate assistance or referrals to support services.
Geographic and Location Restrictions
Gambling venues must be located in areas deemed suitable by the Gaming Board of Tanzania, away from schools, places of worship, hospitals, residential neighborhoods, and other sensitive locations.
Operating gambling activities in unauthorized or unapproved premises is prohibited and subject to regulatory enforcement.
There are additional controls on the establishment of slot machine operations in public places, with a current suspension on new licenses for slot machines and route operations pending the implementation of an electronic monitoring system.
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Timeline
Year/Date
Event
1967
Pools and Lotteries Act enacted, establishing the first formal regulation of gambling activities in Tanzania.
1974
National Lotteries Act introduced, further regulating lottery operations in the country.
1985
Economic reforms begin, with the national lottery as the main legal gambling activity prior to broader liberalization.
1992
National Investments Promotions and Protection Act adopted, encouraging investment in hospitality and leisure, including gaming.
2003 (1 July)
Gaming Act Cap. 41 comes into force; Gaming Board of Tanzania (GBT) established as the central regulatory authority for all gaming activities.
2012
GBT introduces specific regulations for online betting, requiring operators to obtain local licenses and pay taxes.
2016
Amendment to the Gaming Act expands regulatory scope and updates compliance requirements for betting, lotteries, and gaming.
2018
Government increases taxes on winnings and tightens controls on advertising and betting platform operations.
2019 (October)
Gaming Act amended to permit virtual sports games and relax restrictions on gambling advertising.
2021 (July)
Gaming Act amended to reduce casino tax rates and allocate a portion of betting tax revenue to the Sports Development Fund.
2024 (October)
GBT temporarily suspends new slot machine and route operation licenses to implement an Electronic Monitoring System.
Requirements
Software Certification and Technical Standards
All gaming software and equipment used by operators must meet technical standards set by the Gaming Board of Tanzania. This includes requirements for system integrity, fairness, and security.
Operators must provide detailed descriptions of the technology, software, and equipment to be used, including their source and technical specifications.
Gaming systems, including online platforms, are subject to approval and ongoing inspection by the Gaming Board to ensure compliance with regulatory requirements and technical standards.
Implementation of an Electronic Monitoring System is being mandated for certain gaming operations, such as slot machines, to enable real-time regulatory oversight and prevent manipulation or fraud.
Operators must use state-of-the-art technology and ensure that all devices are registered and approved by the Gaming Board before deployment.
Data Protection, Privacy Measures, and Server Location
Operators are required to comply with the Personal Data Protection Act, Act No. 11 of 2022, which mandates the protection and lawful processing of personal data of customers.
There are no explicit restrictions on server location, but any transfer of personal data outside Tanzania must be legitimate and in accordance with the law, ensuring adequate protection of data subjects’ rights.
Operators must implement technical and organizational measures to safeguard customer data against unauthorized access, loss, or misuse, including robust cybersecurity protocols.
Compliance with emerging national cybersecurity standards, as drafted by the Tanzania Bureau of Standards, is expected for all operators managing sensitive data and digital infrastructure.
Anti-Money Laundering (AML) and Know Your Customer (KYC) Procedures
Operators must adhere to the Anti-Money Laundering Act, Cap. 423 R.E. 2022, and related regulations, including mandatory reporting of suspicious transactions and cash transfers to the Financial Intelligence Unit (FIU).
Comprehensive KYC procedures are required, including identity verification, source of funds checks, and ongoing customer due diligence for all players.
Operators must maintain records of all transactions and customer identification documents for a prescribed period and make these available for regulatory inspection upon request.
Implementation of cashless payment systems is being prioritized, with a regulatory push to eliminate cash handling in gaming operations to further mitigate money laundering risks.
Financial Reporting, Auditing Standards, and Record-Keeping Requirements
Operators are required to maintain accurate and up-to-date financial records, including detailed transaction logs, player activity reports, and financial statements.
Regular financial reporting to the Gaming Board is mandatory, with specific formats and reporting intervals prescribed by regulation.
Annual independent audits of financial statements and gaming system operations are required. Audit reports must be submitted to the Gaming Board for review.
Operators must retain all records, including financial, operational, and customer data, for a minimum period as specified by the Gaming Board, and ensure these records are readily accessible for regulatory review.
Responsible Gambling Tools and Technical Implementation Requirements
Operators are required to implement technical measures to support responsible gambling, including self-exclusion tools, deposit and loss limits, and access to responsible gaming information.
Gaming systems must provide mechanisms for players to set personal limits and self-exclude from gambling activities, with these functions being easily accessible and enforced by the operator’s platform.
Operators must ensure that responsible gambling features are functional, prominently displayed, and integrated into all gaming channels, including online and land-based operations.
Systems must be capable of generating reports on responsible gambling interventions and player interactions for regulatory monitoring.
Sources
Primary Regulatory Authorities
Gaming Board of Tanzania (GBT) – Official regulatory authority responsible for licensing, compliance, inspection, and oversight of all gambling activities in Tanzania.
Contact Information:
Phone: 0800 110 051 (Toll-free)
Email: info@gamingboard.go.tz
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.
