Benin: gambling regulation and licensing
- Online sports bettingRegulated
- Online casinoRegulated
- Land-based (reference)Regulated
- iLotteryMonopoly
- Regulator
- Gaming Sector Supervision Unit
- Headline tax
- 25% GGR
- Licence required
- Yes
- Last verified
- 24 Sept 2026
Summary
Benin licenses private gaming operators around a state monopoly. Law 2002-28 of 2004 prohibits games of chance except through the state operator, the Loterie nationale du Bénin (LNB), and Beninese companies licensed by decree in the Council of Ministers. A 2023 reform split regulation from operation: Decree 2023-358 created a five-year licence costing 150 million FCFA, and the Cellule de Supervision du Secteur des Jeux (CSJ), a unit of the Ministry of Finance, now examines applications, supervises operators and closes illegal sites. Before 2023 the LNB regulated the market it also operated in. Besides the LNB and its Betmomo platform, the CSJ lists two licensed online operators (BetPawa and 1xBet Benin) and two casino operators, including Partouche in Cotonou. Online games are taxed at 25% of gross gaming revenue and casinos at 15%; other games pay 10% of ticket sales, and gaming is outside VAT. Casinos also pay a monthly royalty of 10% to 30% of gross gaming revenue under a January 2025 order; the royalty for online licensees is set by an order that is not published. The LNB, listed on the regional stock exchange since the state sold part of its stake in 2024, reported 2025 turnover of 98.6 billion FCFA, down 4%, and blamed unlicensed betting sites and slot machines. AML supervision of the sector is recent: GIABA found no designated AML supervisor for casinos in 2021, and the 2025 casino order gives that role to the CSJ.
Common pitfalls
Treating the LNB as the regulator: since July 2023 applications go to the Minister of Finance through the CSJ, and the licence itself is a decree of the Council of Ministers. Relying on pre-2023 licence terms: earlier decrees gave two-year licences with royalties paid to the LNB on turnover, while licences under Decree 2023-358 run five years and the licence decrees since then make the royalty payable to the Treasury. Confusing the 25% tax on online gross gaming revenue with the separate royalty, which is set by ministerial order.
Key facts
- Regulator
- Gaming Sector Supervision Unit (CSJ)
- Regulator type
- Government ministry
- Headline tax
- 25% GGR
- Licence required
- Yes
- Minimum age
- 18+
- Tax base
- Tax on games of chance (CGI art. 272): for online games and casinos, gross gaming revenue, defined as stakes less the winnings and bonuses paid to players, taxed at 25% (15% for casinos); for other games, the sale price of tickets, taxed at 10%. The operator collects and pays the tax under VAT procedures.
Legal framework
Primary statutes
Law 2002-28 of 29 March 2004 regulating games of chance, gaming and betting
Loi n° 2002-28 du 29 mars 2004 portant réglementation des jeux de hasard, d'argent et de paris en République du Bénin
- Year
- 2004
- In force
- Yes
- Summary
- Defines gaming broadly (lotteries, sports betting, horse racing, lotto, slot machines and any game of chance offered to the public), prohibits it (art. 2), authorises a public operator to run all forms of gaming (art. 3), allows other operation only by Beninese private companies licensed by decree (art. 4), and sets criminal penalties (art. 6). It repealed the lottery prohibition law of 21 May 1836.
Decree 2023-358 of 12 July 2023 on the conditions for carrying on gaming activities
Décret n° 2023-358 du 12 juillet 2023 portant conditions d'exercice des activités de jeux de hasard, d'argent et de paris en République du Bénin
- Year
- 2023
- In force
- Yes
- Summary
- Declares gaming a state monopoly exercised by the LNB, lets private Beninese companies be licensed by decree after a CSJ opinion, sets a five-year renewable licence and a 150 million FCFA licence fee, bans gaming near schools, bars minors from gaming rooms, and repeals Decree 2011-324.
Code général des impôts (Law 2021-15 of 23 December 2021, 2025 edition), art. 272
Code général des impôts, article 272 : taxe sur les jeux de hasard
- Year
- 2021
- In force
- Yes
- Summary
- The tax on games of chance: 10% of ticket sales, or 25% of gross gaming revenue for online games and 15% for casinos, collected by the operator under VAT procedures.
Secondary instruments
Ministerial Order 061-c of 15 January 2025 on casino operation
Arrêté ministériel année 2025 n° 061-c/MEF/DC/SGM/CSJ/SP fixant les modalités d'exploitation des casinos en République du Bénin
- Year
- 2025
- In force
- Yes
- Summary
- Application file, 3 million FCFA file fee, KYC at entry, AML controls, integration with the CSJ control platform, monthly reports, a monthly royalty of 10% to 30% of gross gaming revenue (minimum 50 million FCFA), late-payment penalties, suspension and withdrawal.
Ministerial Order 062-c of 15 January 2025 on promotional tombolas
Arrêté ministériel n° 062-c fixant les modalités d'organisation des tombolas promotionnelles par les entreprises individuelles et sociétés commerciales
- Year
- 2025
- In force
- Yes
- Summary
- Promotional prize draws need prior authorisation, applied for three months ahead; silence means refusal. The file fee and authorisation duty is 10% of the prize value, and a royalty of 20% of the prize value is payable to the CSJ account at the Treasury.
Decree 2022-720 of 7 December 2022 approving the amended statutes of the LNB
Décret n° 2022-720 du 07 décembre 2022 portant approbation des statuts modifiés de la Loterie nationale du Bénin S.A.
- Year
- 2022
- In force
- Yes
- Summary
- The LNB is a public limited company (société anonyme) under OHADA law whose purpose includes operating all forms of games of chance, gaming and betting and financing social, cultural and sporting investment.
Circular 009 of 24 November 2023 on closing illegal online gaming sites
Note circulaire n° 009/MEF/DC/SGM/CSJ/CTJ/SP relative à la fermeture des sites opérant illégalement une activité de jeux en ligne
- Year
- 2023
- In force
- Yes
- Summary
- Announced the immediate closure, from 24 November 2023, of gaming sites operating without a government licence, with sanctions including prosecution and fines for attempts to get round it.
Key amendments
- 12 Jul 2023Decree 2023-358 replaces Decree 2011-324: licences run five years instead of the two-year terms seen in earlier licence decrees, cost 150 million FCFA, and are examined by the new CSJ rather than the LNB.
- 12 Dec 2024Law 2024-34 of 12 December 2024 (finance law for 2025) amends article 272 of the tax code to tax casinos on gross gaming revenue at 15%. Online games had already moved from the flat 10% on ticket sales in the 2022 code to 25% of net gaming revenue under the finance law for 2023.
- 15 Jan 2025Ministerial Orders 061-c and 062-c set the casino rules and the promotional tombola regime.
Licensing
- Licence required
- Yes
- Application window
- Rolling
- Local establishment required
- Yes
- Local server required
- Not yet verified
- Active licences
- 4 (as of 24 Sept 2026)
- Typical time to licence
- The CSJ has up to three months to give its opinion on an application (Decree 2023-358 art. 7), after which the minister refers it to the Council of Ministers, rejects it or asks for more work.
- Notable licensees
- Online (CSJ list): Loterie Nationale du Bénin (lnbloto.bj) and Betmomo (betmomo.com), a platform the LNB launched in 2025; BetPawa (betpawa.bj); 1xBet Benin (1xbet.bj), Casinos (CSJ list): Lydia Ludic, Partouche Casino Benin
- Barriers to entry
- Only companies incorporated under Beninese law can be licensed (Law 2002-28 art. 4; Decree 2023-358 art. 3). Applicants must be registered with the trade register, up to date with tax and social security, employ qualified specialist staff and show the good character of directors and promoters (art. 5). Casino applicants must also file a problem gambling prevention plan, a security plan, house rules and five-year forecasts (Order 061-c art. 5). Each licence is granted by decree in the Council of Ministers.
Licence types
Gaming licence (agrément) for online gaming and betting
- Scope
- Online games of chance and betting across the national territory; the licence states its object and, where relevant, the area covered
- Term
- 5 years, renewable
- Application fee
- XOF 150,000,000 as of 12 Jul 2023
- Fee basis
- A licence duty of 150 million FCFA on grant and on each renewal (Decree 2023-358 art. 4), plus a file fee and a royalty payable to the Treasury, both set by order of the Minister of Finance; the royalty rate for online operators was not found in a published order
- Renewal terms
- Renewal application at least three months before expiry (Decree 2024-1412 art. 2)
Casino licence
- Scope
- A named casino establishment, for example the casino in the Sofitel Cotonou Marina Hotel (Decree 2024-1411 art. 3)
- Term
- 5 years, renewable
- Application fee
- XOF 150,000,000 as of 15 Jan 2025
- Fee basis
- 150 million FCFA licence duty and a 3 million FCFA file fee, then a monthly royalty on gross gaming revenue of 10% up to 1 billion FCFA, 14%, 18% and 22% on the next billion bands and 30% above 4 billion FCFA, with a minimum of 50 million FCFA, paid before the 10th of the following month (Order 061-c arts. 5 and 15)
- Renewal terms
- Renewal application at least three months before expiry
Promotional tombola authorisation
- Scope
- Prize draws organised by businesses to promote a product or service
- Fee basis
- File fee and authorisation duty of 10% of the prize value, plus a royalty of 20% of the prize value
Taxation
- Headline GGR tax
- 25% GGR
- Effective date
- Not yet verified
- Turnover tax
- 10%
- Corporate tax
- 30%
- Player winnings tax
- Gambling winnings are exempt from the tax on business profits (CGI art. 58, 5). No withholding on winnings was found in the 2025 code.
- VAT treatment
- Games of chance subject to the tax on games of chance are exempt from VAT (CGI art. 229, 12).
- Tax base
- Tax on games of chance (CGI art. 272): for online games and casinos, gross gaming revenue, defined as stakes less the winnings and bonuses paid to players, taxed at 25% (15% for casinos); for other games, the sale price of tickets, taxed at 10%. The operator collects and pays the tax under VAT procedures.
Earmarked levies
- Casino royalty (redevance): Progressive, 10% to 30% of gross gaming revenue, minimum 50 million FCFA, monthly (Public Treasury (Decree 2024-1411 art. 5); the CSJ audits payment (Order 061-c art. 17))
- Royalty on online and other licensees: Set by order of the Minister of Finance (rate not published) (Public Treasury)
- Promotional tombola royalty: 20% of the prize value, plus a 10% file fee and authorisation duty (CSJ account at the Public Treasury)
Compliance
- Minimum age
- 18+
- National self-exclusion
- Not yet verified
- KYC timing
- At entry for casinos; threshold based for AML due diligence
- AML regime
- Law 2018-17 of 25 July 2018 on AML/CFT makes casinos reporting entities. GIABA found in 2021 that no authority had been designated to supervise casinos for AML and that the gaming sector was not monitored for AML compliance. Order 061-c (2025) now requires casinos to keep AML/CFT controls and gives the CSJ oversight of their AML/CFT framework (arts. 9 and 17).
- AML supervisor
- Cellule de Supervision du Secteur des Jeux (for casinos, under Order 061-c art. 17)
- Central monitoring system
- Casino operators must connect their management systems to the CSJ's gaming control and supervision platform (Order 061-c art. 9); the CSJ says it uses the platform to follow financial flows.
- KYC requirements
- Anyone entering a casino gaming room must prove their identity through the casino's KYC procedure, whether entry is paid or free (Order 061-c art. 13). Under the AML/CFT law casinos must apply customer due diligence where a customer's transactions reach 1,524 euros or more, as GIABA reports it.
- Stake limits
- Not yet verified
- Mandatory player messaging
- Casinos must inform customers about the risks of excessive gambling and where to find help (Order 061-c arts. 10 and 11). The CSJ's own notices state that gambling is forbidden to under-18s and can lead to dependency.
- Reporting obligations
- Licensees make periodic declarations of the products they put on the market (Decree 2023-358 art. 11). Casinos file a detailed monthly report to the CSJ with turnover, gross and net receipts, attendance and security incidents, plus their financial statements and auditor's report (Order 061-c art. 16).
- Game content restrictions
- No gaming activity may be carried on near a school or any public or private place of education or training (Decree 2023-358 art. 16). New games in a casino need CSJ approval before installation (Order 061-c art. 8). Minors, excluded persons and drunk persons may not enter gaming rooms (Decree 2023-358 art. 17). The LNB states that the CSJ sets a regulatory return to player of 85%; the CSJ text was not found.
Advertising
- Advertising permitted
- Not yet verified
- Penalties for breach
- Breaches of arts. 16 to 18 of Decree 2023-358 are punished by fines set by joint order of the Finance and Public Security ministers, without prejudice to prosecution (art. 20).
Restrictions
- Casinos may not run aggressive advertising for games of chance (Order 061-c art. 12).
- Rules on protecting minors, responsible gambling, excessive gambling, fraud and data protection are to be set by order of the Minister of Finance (Decree 2023-358 art. 18); no such order was found.
- The CSJ says it frames gambling advertising and promotional campaigns to protect minors and prevent addiction.
- Promotional tombolas need prior authorisation from the Minister of Finance or, by delegation, the CSJ (Order 062-c).
Enforcement
- ISP blocking
- Yes
- DNS blocking
- Not yet verified
- Payment blocking
- Not yet verified
- App store takedowns
- Not yet verified
- Administrative penalties
- Casinos: late-payment penalties of 5%, 10% or 15% of the unpaid royalty, temporary suspension after three months of non-payment, and provisional or final withdrawal of the licence by the Council of Ministers (Order 061-c art. 18). Breaches of the school-distance, minors and responsible gambling rules are fined under a joint ministerial order (Decree 2023-358 art. 20).
- Criminal penalties
- Operating without a licence: two to twelve months' imprisonment and a fine of 500,000 to 5,000,000 FCFA for the head of the company; one to six months and 50,000 to 500,000 FCFA for running unauthorised gaming in public places; doubled for a repeat offence, with confiscation of stakes and equipment (Law 2002-28 art. 6).
- Operator liability
- The CSJ closes unlicensed gaming sites with ARCEP and internet service providers and has warned illegal operators and promoters to stop or face sanctions. The Ministry of Finance ordered the closure of illegal online gaming sites from 24 November 2023.
Notable actions
- Unlicensed online gaming sites24 Nov 2023
Circular 009 announces their immediate closure for breach of Decree 2023-358 art. 3
- Illegal gaming operators and promoters20 Jul 2025
CSJ press release: only the LNB and licensed operators are lawful; illegal operators must stop or face sanctions
- Illegal online betting sites
The LNB reported more than ten illegal betting sites to the CSJ in the third quarter of 2025
Timeline
29 Mar 2004
Law 2002-28 regulating games of chance, gaming and betting is promulgated
8 May 2012
Vegas Motel & Casino is licensed to run a casino in Cotonou, one of several casino licence decrees from 2012 to 2017
12 Dec 2018
Yellowbet Benin receives a two-year licence for online sports betting, paying a royalty on turnover to the LNB
7 Dec 2022
Amended statutes of the LNB as a public limited company are approved
12 Jul 2023
Decree 2023-358 sets the new licensing regime, and Decree 2023-357 creates the CSJ within the Ministry of Finance
24 Nov 2023
Ministry of Finance circular orders the closure of illegal online gaming sites
11 Dec 2024
Partouche Casino Cotonou is licensed and the online licence of Choplife Gaming is renewed for five years
13 Dec 2024
LNB shares begin trading on the BRVM after a public offer of part of the state's stake
15 Jan 2025
Ministerial orders on casino operation and promotional tombolas are signed
20 Jul 2025
CSJ press release warns against illegal gaming
30 Apr 2026
LNB files 2025 accounts showing turnover down 4% to 98.6 billion FCFA
Outlook
Watch for the ministerial orders that Decree 2023-358 still requires: on protecting minors, responsible gambling, fraud and data protection (art. 18), and the fines for breaching them (art. 20). The royalty rates for online licensees should also be set by order. The LNB plans a unified online platform for casino, sports betting and virtual games and integration with mobile money operators in 2026, and the CSJ continues to close unlicensed sites.
Frequently asked questions
- Who regulates gambling in Benin?
- The Cellule de Supervision du Secteur des Jeux (CSJ), a unit of the Ministry of the Economy and Finance created in the July 2023 reform. It examines licence applications, supervises operators and closes illegal sites; licences themselves are granted by decree in the Council of Ministers.
- Is online betting legal in Benin?
- Yes, through the Loterie nationale du Bénin or a private Beninese company holding a licence under Law 2002-28 and Decree 2023-358. The CSJ lists BetPawa and 1xBet Benin as licensed online operators besides the LNB and its Betmomo platform. Unlicensed sites are closed.
- How much does a gaming licence cost in Benin?
- A licence runs five years and costs 150 million FCFA on grant and on renewal. Casinos also pay a 3 million FCFA file fee and a monthly royalty of 10% to 30% of gross gaming revenue, with a minimum of 50 million FCFA.
- How is gambling taxed in Benin?
- Under article 272 of the tax code, online games pay 25% of gross gaming revenue, casinos 15%, and other games 10% of ticket sales. Gaming is exempt from VAT, and the standard corporate income tax rate is 30%.
- What is the minimum gambling age in Benin?
- Eighteen. Minors may not enter gaming rooms under Decree 2023-358, and the CSJ states that gambling is forbidden to under-18s.
Sources
- Loi n° 2002-28 du 29 mars 2004 portant réglementation des jeux de hasard, d'argent et de paris en République du Bénin
Secrétariat général du Gouvernement, Présidence de la République du Bénin (translated)
Tier 1Accessed 24 Sept 2026Published 29 Mar 2004 - Décret n° 2023-358 du 12 juillet 2023 portant conditions d'exercice des activités de jeux de hasard, d'argent et de paris en République du Bénin
Secrétariat général du Gouvernement, Présidence de la République du Bénin (translated)
Tier 1Accessed 24 Sept 2026Published 12 Jul 2023 - Arrêté ministériel n° 061-c/MEF/DC/SGM/CSJ/SP du 15 janvier 2025 fixant les modalités d'exploitation des casinos en République du Bénin
Cellule de Supervision du Secteur des Jeux (CSJ), Ministère de l'Économie et des Finances (translated)
Tier 1Accessed 24 Sept 2026Published 15 Jan 2025 - Arrêté ministériel n° 062-c du 15 janvier 2025 fixant les modalités d'organisation des tombolas promotionnelles
Cellule de Supervision du Secteur des Jeux (CSJ), Ministère de l'Économie et des Finances (translated)
Tier 1Accessed 24 Sept 2026Published 15 Jan 2025 - Liste des opérateurs agréés (licensed online operators and casino operators)
Cellule de Supervision du Secteur des Jeux (CSJ), Ministère de l'Économie et des Finances (translated)
Tier 1Accessed 24 Sept 2026 - Qui sommes-nous ? Historique de la Cellule de Supervision du Secteur des Jeux
Cellule de Supervision du Secteur des Jeux (CSJ), Ministère de l'Économie et des Finances (translated)
Tier 1Accessed 24 Sept 2026 - Notre mission (powers of the CSJ)
Cellule de Supervision du Secteur des Jeux (CSJ), Ministère de l'Économie et des Finances (translated)
Tier 1Accessed 24 Sept 2026 - Communiqué de presse : seuls les jeux organisés par la Loterie Nationale du Bénin et les opérateurs agréés sont autorisés (20 July 2025)
Cellule de Supervision du Secteur des Jeux (CSJ), Ministère de l'Économie et des Finances (translated)
Tier 1Accessed 24 Sept 2026Published 20 Jul 2025 - La Loterie Nationale du Bénin entre en bourse : une cotation historique à la BRVM
Cellule de Supervision du Secteur des Jeux (CSJ), Ministère de l'Économie et des Finances (translated)
This CSJ article says 9 million shares (35% of the capital) were offered; a second CSJ article on the same offer (csj.bj/lnb-ouverture-capital-investisseurs) says 7 million. The record does not state a share count.
Tier 1Accessed 24 Sept 2026 - Note circulaire n° 009/MEF/DC/SGM/CSJ/CTJ/SP du 24 novembre 2023 relative à la fermeture des sites opérant illégalement une activité de jeux en ligne
Ministère de l'Économie et des Finances, Bénin (translated)
Archived copyTier 1Accessed 24 Sept 2026Published 24 Nov 2023 - Décret n° 2018-551 du 12 décembre 2018 portant agrément de la société YELLOWBET BENIN SA pour l'exploitation de paris sportifs en ligne
Secrétariat général du Gouvernement, Présidence de la République du Bénin (translated)
Tier 1Accessed 24 Sept 2026Published 12 Dec 2018 - Décret n° 2022-556 du 12 octobre 2022 portant agrément de la société BETCLIC BENIN pour l'exploitation des jeux en ligne
Secrétariat général du Gouvernement, Présidence de la République du Bénin (translated)
Tier 1Accessed 24 Sept 2026Published 12 Oct 2022 - Décret n° 2024-1411 du 11 décembre 2024 portant octroi d'un agrément à la société PARTOUCHE CASINO COTONOU pour l'exploitation d'un casino
Secrétariat général du Gouvernement, Présidence de la République du Bénin (translated)
Tier 1Accessed 24 Sept 2026Published 11 Dec 2024 - Décret n° 2024-1412 du 11 décembre 2024 portant renouvellement de l'agrément de la société CHOPLIFE GAMING LIMITED pour l'exploitation des jeux d'argent et de hasard en ligne
Secrétariat général du Gouvernement, Présidence de la République du Bénin (translated)
Tier 1Accessed 24 Sept 2026Published 11 Dec 2024 - Décret n° 2022-720 du 07 décembre 2022 portant approbation des statuts modifiés de la Loterie nationale du Bénin S.A.
Secrétariat général du Gouvernement, Présidence de la République du Bénin (translated)
Tier 1Accessed 24 Sept 2026Published 7 Dec 2022 - Documenthèque search results for "casino" (casino licence decrees 2012 to 2024)
Secrétariat général du Gouvernement, Présidence de la République du Bénin (translated)
Tier 1Accessed 24 Sept 2026 - Code général des impôts 2025 (Loi n° 2021-15 du 23 décembre 2021, updated to the finance law for 2025), arts. 46, 58, 229 and 272
Ministère de l'Économie et des Finances, Bénin (translated)
The Ministry of Finance and tax authority hosts (finances.bj, impots.bj) returned a hosting suspension page on 24 September 2026, so the 2026 edition of the code could not be opened. The 2025 edition was read from the Internet Archive copy, and the 2026 finance law was checked separately for amendments to article 272.
Archived copyTier 1Accessed 24 Sept 2026Published Jan 2025 - Code général des impôts 2022, art. 272 (earlier version of the tax on games of chance)
Direction Générale des Impôts, Bénin (translated)
Archived copyTier 1Accessed 24 Sept 2026Published Jan 2022 - Code général des impôts 2024, art. 272 (version amended by the finance law for 2023)
Direction Générale des Impôts, Bénin (translated)
Archived copyTier 1Accessed 24 Sept 2026Published 2024 - Loi n° 2025-22 du 08 décembre 2025 portant loi de finances pour la gestion 2026
Direction Générale du Budget, Bénin (translated)
Tier 1Accessed 24 Sept 2026Published 8 Dec 2025 - Anti-money laundering and counter-terrorist financing measures: Benin, Mutual Evaluation Report (adopted May 2021)
GIABA (Inter-Governmental Action Group against Money Laundering in West Africa)
Archived copyTier 2Accessed 24 Sept 2026Published May 2021 - Loterie nationale du Bénin SA, états financiers exercice 2025 (filed with the BRVM, 30 April 2026)
Loterie nationale du Bénin SA, via Bourse Régionale des Valeurs Mobilières (translated)
The narrative gives 2024 net profit as 7.8 billion FCFA while the income statement in the same document shows 7,175,554,255 FCFA. The record uses the 2025 figures only.
Tier 2Accessed 24 Sept 2026Published 30 Apr 2026