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Sovereign state
Africa
ISO BF

Burkina Faso: gambling regulation and licensing

  • Online sports bettingMonopoly
  • Online casinoMonopoly
  • Online pokerMonopoly
  • iLotteryMonopoly
  • Horse race bettingMonopoly
  • Land-based (reference)Regulated
Regulator
Ministry of Economy and Finance
Headline tax
Not yet verified
Licence required
Yes
Last verified
23 Sept 2026

Summary

Burkina Faso runs a state monopoly model under Law 027-2008/AN of 8 May 2008. Every game of chance and every gaming establishment needs the prior, revocable authorisation of the minister of finance, granted with the minister of security, and the two ministries supervise the sector. There is no independent regulator. Decree 2010-822 gives the Loterie Nationale Burkinabè (LONAB), a state company, the exclusive right to sports betting, horse race betting (PMU'B and ECD) and lotteries. LONAB launched online sports betting on lonabet.bf in December 2023. Land-based casinos are the main vertical open to private licensees: Order 2011-454 limits them to Burkinabè public limited companies in four-star hotels or equivalent buildings, with a XOF 1,000,000 application stamp duty and a bank guarantee. Unauthorised gaming houses, machines, lotteries and bets carry two months to two years and XOF 250,000 to 1,000,000 under Penal Code article 358-1; no offence for players was found. Tax runs at 5%: a gambling tax on games outside LONAB's monopoly and a stamp duty on LONAB's games, plus a 15% final withholding on winnings since 2023. Online, the state has moved to close the market to anyone but LONAB. In February 2025 ARCEP told telecoms operators and internet providers to block every online gambling platform except LONAB partners lonabet.bf, 1xbet.bf and fasoloto.bf. On 19 March 2026 the Council of Ministers adopted a draft decree giving LONAB exclusive rights over all online games of chance. The signed decree had not been found at the time of this review. Casinos, including internet casinos, and lotteries are designated businesses under AML Law 046-2024/ALT.

Common pitfalls

Treating an offshore or .com betting brand as authorised: only platforms in partnership with LONAB escaped the February 2025 blocking order, and the brand 1xbet is exempt only on 1xbet.bf, as Focus Port-1xbet. Treating LONAB as a regulator: it is the concessionaire, and authorisations come from the minister of finance. Assuming the March 2026 decree is in force: the Council of Ministers adopted it, but the signed text had not been found. Reading the 2025 finance bill memorandum as law: the proposed tax harmonisation was not in the enacted law.

Key facts

Regulator
Ministry of Economy and Finance (MEF)
Regulator type
Government ministry
Headline tax
Not yet verified
Licence required
Yes
Minimum age
18+
Tax base
Two regimes at 5%, per the government's explanatory memorandum to the 2025 finance bill: games of chance outside LONAB's monopoly pay the gambling tax (taxe sur les jeux de hasard, CGI article 348), and LONAB's monopoly games pay a stamp duty (article 517). The memorandum states that part of LONAB's turnover (bets in the Espaces Courses en Direct, Tombola Minute and Télé Fortune) escaped all tax. The base of each levy, gross gaming revenue or turnover, could not be confirmed from the current code text, so no rate is entered in the GGR or turnover fields.

Licensing

Licence required
Yes
Application window
Not yet verified
Local establishment required
Yes
Local server required
Not yet verified
Bank guarantee or bond
Casino applicants must show proof of payment of a bank guarantee (caution bancaire); the amount is set by Decree 2010-829, whose text was not found.
Notable licensees
Loterie Nationale Burkinabè (LONAB), state concessionaire
Barriers to entry
Private operators cannot obtain a licence for sports betting, horse race betting or lotteries, which are conceded exclusively to LONAB, and the decree adopted on 19 March 2026 extends that exclusivity to all online games of chance. Online operators reach the market only as LONAB partners: ARCEP's February 2025 blocking letter exempts Sport Line (lonabet.bf), Focus Port-1xbet (1xbet.bf) and UBIQ (fasoloto.bf). Land-based casinos are open to Burkinabè public limited companies that meet the hotel, distance and inspection conditions of Order 2011-454. No public licence register was found.

Licence types

  • Casino operating authorisation or licence, with fitting-out and opening authorisations

    Scope
    Land-based casinos, including slot machine rooms, in hotels of four stars or more or buildings of equivalent standing
    Application fee
    XOF 1,000,000 as of 1 Jan 2025
    Fee basis
    Special stamp duty of XOF 1,000,000 on each application to open a gaming establishment (CGI article 525; Order 2011-454 article 3), plus a bank guarantee whose amount was not verified.
  • LONAB concession and ministerial game authorisations

    Scope
    Exclusive to LONAB: sports and horse race betting and lotteries (Decree 2010-822 article 2); any other game by order of the minister of finance (article 3); online games of chance under the decree adopted on 19 March 2026

Taxation

Headline GGR tax
Not yet verified
Effective date
1 Jan 2023
Player winnings tax
Final withholding at source (retenue à la source libératoire) of 15% on winnings from betting and other games of chance, from 1 January 2023 (CGI article 225, as amended by Law 029-2022/ALT article 41); previously 10%.
Withholding mechanism
Withheld at source on the winnings; the withholding is final (libératoire), so the winnings are not taxed again.
VAT treatment
CGI article 307(18) exempts from VAT operations on games of chance that bear the gambling tax. The government's 2025 memorandum noted that, read with article 348, this could leave LONAB's monopoly games within VAT, which it said was not the legislator's intention; the clarification it proposed was not enacted in 2025.
Tax base
Two regimes at 5%, per the government's explanatory memorandum to the 2025 finance bill: games of chance outside LONAB's monopoly pay the gambling tax (taxe sur les jeux de hasard, CGI article 348), and LONAB's monopoly games pay a stamp duty (article 517). The memorandum states that part of LONAB's turnover (bets in the Espaces Courses en Direct, Tombola Minute and Télé Fortune) escaped all tax. The base of each levy, gross gaming revenue or turnover, could not be confirmed from the current code text, so no rate is entered in the GGR or turnover fields.

Scheduled changes

  • 5% gambling tax on all games of chance from Put forward in the draft 2025 finance law; not in Law 042-2024/ALT as enacted
    Withdrawn

    Proposal to subject all games of chance, including LONAB's, to the 5% gambling tax by amending CGI article 348 and repealing article 517

Earmarked levies

  • Special stamp duty on applications to open a gaming establishment: XOF 1,000,000 per application (State budget)

Compliance

Minimum age
18+
National self-exclusion
Not yet verified
KYC timing
Threshold-based, at the chip purchase or exchange; systematically on suspicion of money laundering or terrorist financing whatever the amount (Law 046-2024/ALT articles 49 and 50)
AML regime
Casinos, including internet casinos, and gaming establishments, including national lotteries, are designated non-financial businesses and professions under Law 046-2024/ALT and bear its customer due diligence duties. They must keep regular accounts for ten years and keep chronological registers of chip operations above the threshold and of fund transfers between casinos for ten years (article 50).
KYC requirements
Casinos and gaming establishments must identify, with an original valid official document bearing a photograph (copied), players who buy, bring or exchange chips or plaques at or above a threshold set by the competent authority (Law 046-2024/ALT article 50).
Stake limits
Not yet verified
Reporting obligations
LONAB must publish the results of its games (Decree 2010-822 article 8).
Game content restrictions
The rules of every game of chance must be approved by the minister of finance (Law 027-2008/AN article 4); LONAB's approved rules must be displayed to the public and state the ticket price, prize programme, conditions of participation and prize claim period (Decree 2010-822 articles 6 and 7). In casinos, slot machines must be installed in rooms separate from table games (Order 2011-454 article 5). LONAB's PMU'B rules bar play by anyone under 18; no statutory minimum age was found.

Advertising

Advertising permitted
Not yet verified

Restrictions

  • No gambling-specific advertising rules were found in Law 027-2008/AN, Decree 2010-822, Order 2011-454 or the Penal Code.
  • Money gaming, including lotteries and betting, is outside the scope of Law 045-2009/AN on electronic services and transactions (article 1), so that law's electronic advertising rules do not address gambling.
  • LONAB, the state concessionaire, promotes its own products, including its LONABET online sports betting platform.

Enforcement

ISP blocking
Yes
DNS blocking
Not yet verified
Payment blocking
Not yet verified
App store takedowns
Not yet verified
Administrative penalties
Authorisations are revocable without compensation (Law 027-2008/AN article 2); unauthorised operators face administrative sanctions on top of criminal penalties, and stakes and equipment are confiscated to the Treasury (article 9).
Criminal penalties
Keeping a gaming house, operating gaming machines or organising lotteries, bets or tombolas without authorisation: two months to two years and XOF 250,000 to 1,000,000, with confiscation (Penal Code article 358-1). Living from illicit games: six months to three years and XOF 250,000 to 1,000,000 (article 358-2).
Operator liability
Criminal liability under Penal Code articles 358-1 and 358-2 for unauthorised gaming houses, machines, lotteries and bets, plus administrative sanctions and confiscation under Law 027-2008/AN article 9. Online platforms outside LONAB's partnerships are blocked.
Player liability
No offence of taking part in an unauthorised game was found: Penal Code articles 358-1 and 358-2 and Law 027-2008/AN article 9 target those who keep, operate, organise or live from illicit games.

Notable actions

  • All online gambling platforms operating in Burkina Faso except LONAB partners Sport Line (lonabet.bf), Focus Port-1xbet (1xbet.bf) and UBIQ (fasoloto.bf)19 Feb 2025

    ARCEP instructed ONATEL, Orange Burkina Faso, Telecel Faso and five internet service providers to block the platforms, following Ministry of Economy and Finance letter No. 2025-00293-MEF/CAB of 3 February 2025, for non-compliance with national gambling rules

Market data

Online GGR
Not yet verified

Timeline

  1. 10 May 1967

    LONAB created by Ordinance 67-025/PRES/MFC.

  2. 21 Nov 1994

    LONAB converted from a public industrial and commercial establishment into a state company by Decree 94-415.

  3. 8 May 2008

    National Assembly adopts Law 027-2008/AN regulating games of chance, repealing the 1978 national lottery ordinance.

  4. 19 Jun 2008

    Law 027-2008/AN promulgated by Decree 2008-330/PRES (Journal Officiel of 26 June 2008).

  5. 31 Dec 2010

    Decree 2010-822 grants LONAB exclusive rights over sports and horse race betting and lotteries; Decree 2010-829 sets casino operating conditions.

  6. 23 Nov 2011

    Interministerial Order 2011-454 on opening casinos receives its financial control visa.

  7. 31 May 2018

    New Penal Code adopted, with offences for unauthorised gaming houses, machines, lotteries and bets (articles 358-1 and 358-2).

  8. 1 Jan 2023

    Final withholding on betting and gaming winnings rises from 10% to 15%.

  9. 26 Dec 2023

    Minister of Economy launches LONAB's online sports betting product on lonabet.bf.

  10. 30 Dec 2024

    AML Law 046-2024/ALT designates casinos, including internet casinos, and national lotteries as reporting businesses.

  11. 19 Feb 2025

    ARCEP instructs telecoms operators and internet providers to block online gambling platforms other than LONAB partners.

  12. 4 Jun 2025

    Council of Ministers authorises LONAB equity stakes in FASO-PHARMA, TEXFORCES-BF and the Banque agricole du Faso.

  13. 19 Mar 2026

    Council of Ministers adopts a draft decree giving LONAB exclusive rights over online games of chance.

  14. 2 Apr 2026

    Council of Ministers appoints new state directors and a new chair of the LONAB board.

  15. 13 Aug 2026

    LONAB publishes a responsible gaming policy focused on protecting minors and vulnerable people.

Outlook

The decree adopted in the Council of Ministers on 19 March 2026 should, once signed and published, formalise LONAB's exclusivity over online games of chance and replace the 2010 framework; the operating detail, including how LONAB's private platform partners are approved, will depend on its text. The government proposed in the 2025 finance bill to move LONAB's games from the 5% stamp duty to the 5% gambling tax, but the change was not enacted then and may return in a later finance law.

Frequently asked questions

Who regulates gambling in Burkina Faso?
The Ministry of Economy and Finance. Law 027-2008/AN requires the minister of finance's prior authorisation for every game of chance and gaming establishment, granted with the minister of security, and both ministries supervise the sector. LONAB is the state concessionaire, not the regulator.
Can a private operator get an online betting or casino licence?
No. Sports betting, horse race betting and lotteries are conceded exclusively to LONAB under Decree 2010-822, and on 19 March 2026 the Council of Ministers adopted a draft decree giving LONAB exclusivity over all online games of chance. Private companies take part only as LONAB partners, such as Sport Line on lonabet.bf, Focus Port-1xbet on 1xbet.bf and UBIQ on fasoloto.bf.
Are unlicensed gambling websites blocked?
Yes. On 19 February 2025 ARCEP instructed ONATEL, Orange Burkina Faso, Telecel Faso and internet service providers to block all online gambling platforms except those in partnership with LONAB, on the instruction of the Ministry of Economy and Finance.
Can casinos operate legally?
Yes, with the minister of finance's authorisation. Under Order 2011-454 the applicant must be a Burkinabè public limited company with a board, pay a XOF 1,000,000 special stamp duty, lodge a bank guarantee and site the casino in a hotel of four stars or more, or an equivalent building at least 300 metres from places of worship, schools, health facilities and markets.
How is gambling taxed?
Games outside LONAB's monopoly pay a 5% gambling tax and LONAB's monopoly games a 5% stamp duty, according to the government's 2025 finance bill memorandum. Winnings from betting and other games of chance bear a 15% final withholding at source since 1 January 2023.
Is it an offence to play with an unauthorised operator?
No offence for players was found. The Penal Code (articles 358-1 and 358-2) and Law 027-2008/AN target those who keep gaming houses, operate machines, organise lotteries or bets without authorisation, or live from illicit games.

Sources

  1. Tier 1Accessed 23 Sept 2026Published 19 Jun 2008
  2. Tier 1Accessed 23 Sept 2026Published 31 Dec 2010
  3. Interministerial Order No. 2011-454/MEF/MATDS/MFPTSS on the procedure for opening casinos (financial control visa of 23 November 2011)

    Académie de police du Burkina Faso (official legal texts library) (translated)

    The order itself is undated in the extracted text; the date given is the financial controller's visa stamped on the first page. It applies Decree No. 2010-829/PRES/PM/MEF/SECU/MATD/MTSS of 31 December 2010 on casino operating conditions, whose own text was not found online.

    Tier 1Accessed 23 Sept 2026Published 23 Nov 2011
  4. Law No. 045-2009/AN of 10 November 2009 regulating electronic services and transactions in Burkina Faso (Journal Officiel No. 01 of 7 January 2010)

    Académie de police du Burkina Faso (official legal texts library) (translated)

    Filed in the police academy's gambling library under the label "Police des jeux de hasard"; the document is the text of Law 045-2009.

    Tier 1Accessed 23 Sept 2026Published 10 Nov 2009
  5. Law No. 025-2018/AN of 31 May 2018 establishing the Penal Code

    Académie de police du Burkina Faso (official legal texts library) (translated)

    Tier 1Accessed 23 Sept 2026Published 31 May 2018
  6. Tier 1Accessed 23 Sept 2026Published 4 Jun 2025
  7. Tier 1Accessed 23 Sept 2026Published 2 Apr 2026
  8. ARCEP letter No. 2025-000503/ARCEP/SE/DIRS/ZN/SOM of 19 February 2025 to telecoms operators and internet service providers: closure of online games of chance sites (signed scan reproduced by Wakat Séra, 23 February 2025)

    Autorité de Régulation des Communications Electroniques et des Postes (ARCEP), via Wakat Séra (translated)

    The letter is not published on arcep.bf; the record relies on the signed and stamped scan reproduced by Wakat Séra. Its content (blocking ordered by Ministry of Economy and Finance letter No. 2025-00293-MEF/CAB of 3 February 2025) is consistent with the March 2026 Council of Ministers record, which names unauthorised online operators as a problem.

    Tier 2Accessed 23 Sept 2026Published 19 Feb 2025
  9. Law No. 029-2022/ALT of 24 December 2022, finance law for the 2023 budget

    Assemblée législative de Transition (Assemblée nationale du Burkina Faso) (translated)

    Tier 1Accessed 23 Sept 2026Published 24 Dec 2022
  10. Law No. 042-2024/ALT of 23 December 2024, finance law for the 2025 budget

    Assemblée législative de Transition (Assemblée nationale du Burkina Faso) (translated)

    Tier 1Accessed 23 Sept 2026Published 23 Dec 2024
  11. Explanatory memorandum to the draft finance law for the 2025 budget

    Assemblée législative de Transition (Assemblée nationale du Burkina Faso) (translated)

    The memorandum proposed amending CGI article 348 and repealing article 517 so that all games of chance pay the 5% gambling tax. The enacted Law 042-2024/ALT amends neither article (its tax articles run from 307 to 334 and then 392-11), so the record treats the proposal as not adopted in the 2025 law.

    Tier 2Accessed 23 Sept 2026Published Dec 2024
  12. Booklet on the new tax measures of the 2023 finance law

    Ministère de l'Economie et des Finances (translated)

    The booklet cites the winnings withholding as CGI article 223; the finance law itself (Law 029-2022/ALT article 41) amends article 225. The record follows the law.

    Tier 2Accessed 23 Sept 2026Published 2023
  13. Tier 1Accessed 23 Sept 2026Published 30 Dec 2024
  14. LONAB: Présentation

    Loterie Nationale Burkinabè (LONAB) (translated)

    Tier 1Accessed 23 Sept 2026
  15. LONAB: Le jeu responsable

    Loterie Nationale Burkinabè (LONAB) (translated)

    Tier 1Accessed 23 Sept 2026
  16. LONAB: PMU'B rules (Règlement)

    Loterie Nationale Burkinabè (LONAB) (translated)

    Tier 1Accessed 23 Sept 2026
  17. Tier 1Accessed 23 Sept 2026Published 26 Dec 2023
  18. Ministère de l'Economie et des Finances (website)

    Ministère de l'Economie et des Finances

    Tier 1Accessed 23 Sept 2026

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