Cameroon: gambling regulation and licensing

Cameroon licenses gambling under Law 2015/012 of 16 July 2015 and its implementing Decree 2019/2300/PM of 18 July 2019. The Ministry of Territorial Administration (MINAT) is the ministry in charge of games, working through a gaming service in its Directorate of Political Affairs; prefects and governors handle entertainment games and local lotteries. The decree relies on a Gaming Regulatory Agency (ARJ) for opinions, controls and fee collection, but no decree creating it has been found. Casinos, betting and public lotteries are run under ten year concessions, with one concession per type of lottery and a possible exclusive concession for mutual betting. Online betting and online poker are open under five year authorisations that require a local subsidiary for foreign groups, a .cm domain, a local bank account and a 200,000,000 FCFA bank guarantee. The decree names no other online casino category, so that vertical is recorded as no data. The 2026 tax code charges 15% on the gross proceeds of casino games, slot machines and mobile phone games for the communes, a 5% excise on turnover of other games, VAT at 17.5% plus communal additional cents, a 2% annual gaming fee on turnover, and since January 2025 a 1% tax on deposits to and withdrawals from gaming platforms. Operators must offer deposit and stake limits and consult a national exclusion file. GABAC still rated casino supervision non-compliant in September 2025.

Regulator

Ministry of Territorial Administration (MINAT)

Regulator type

Government ministry

Headline tax

15% GGR

Licence required

Yes

Minimum age

Not yet verified

Tax base

Tax on games of chance and entertainment, for the benefit of the communes, at 15% of turnover defined as the gross proceeds of the games including ancillary receipts, from separate accounts kept by type of game (CGI arts. 206, 210 and 211). For counterpart games the proceeds are the cash held at the end of play less the initial stake; for circle games, the whole kitty (art. 209). It covers casino counterpart and circle games, slot machines and games organised via mobile telephony (art. 208). Declared and paid within 15 days after the month of the operations (art. 212); deductible for corporate tax (art. 211).

Built from the record on this page, last verified 21 Oct 2026. The Licensing and Taxation sections carry the full detail and sources.

Licence required

Yes

Application window

Not yet verified

Local establishment required

Yes

Local server required

Not yet verified

Local domain required

.cm

Typical time to licence

Concessions: the ARJ forwards the file with its opinion within 30 days and the minister decides within 90 days of receipt, after which the concession is deemed granted (Decree 2019/2300/PM art. 7). No deadline is set for online authorisations.

Bank guarantee or bond

Bank guarantee with a second category bank: casinos 250,000,000 FCFA (type A), 100,000,000 (B), 50,000,000 (C) and 25,000,000 (D); betting 100,000,000 FCFA (type A) or 50,000,000 (type B); public lotteries 50,000,000 FCFA; online games 200,000,000 FCFA from a first-rank bank approved by the monetary authority. Online operators must also guarantee repayment of all player balances (security, insurance, escrow or similar). An operator without a registered office in Cameroon must lodge a bank guarantee for the gaming tax set by the Minister of Finance (CGI art. 213).

Certification requirements

Gaming machines must be type approved under legal metrology rules before use (arts. 11 and 70). Online platforms are subject to mandatory IT security audits (art. 103(2)), and applicants must describe their platforms and software and how game data are made available to the ARJ in real or deferred time (art. 89).

Barriers to entry

Online operators need a Cameroonian subsidiary if headquartered abroad, a head office in Cameroon or in a state with formal economic relations with Cameroon, a .cm domain, an account with a credit institution established in Cameroon, a 200,000,000 FCFA bank guarantee and disclosure of every holder of more than 5% of capital or voting rights (Decree 2019/2300/PM arts. 85, 94, 99 and 103). Promoters must be adults with no conviction for violence and of good character (art. 2). The regulatory agency that the decree relies on has not been shown to exist, and GABAC found in 2021 that more than twice as many gaming companies operated illegally as were approved.

Headline GGR tax

15% GGR

Effective date

Not yet verified

Corporate tax

30%

VAT treatment

Games of chance and entertainment are subject to VAT (CGI art. 127(10)) on the full proceeds of the game (art. 135(1)(g)), at the general rate of 17.5% (art. 142) plus communal additional cents of 10% of the principal (art. C 83). Decree 2019/2300/PM art. 31(3) sets the VAT base of pari mutuel, and by extension fixed-odds betting, as total stakes less winnings paid to bettors, taken as turnover inclusive of tax.

Tax base

Tax on games of chance and entertainment, for the benefit of the communes, at 15% of turnover defined as the gross proceeds of the games including ancillary receipts, from separate accounts kept by type of game (CGI arts. 206, 210 and 211). For counterpart games the proceeds are the cash held at the end of play less the initial stake; for circle games, the whole kitty (art. 209). It covers casino counterpart and circle games, slot machines and games organised via mobile telephony (art. 208). Declared and paid within 15 days after the month of the operations (art. 212); deductible for corporate tax (art. 211).

Minimum age

Not yet verified

National self-exclusion

Fichier des interdits de jeux: national file of persons barred from gaming, kept by the Minister in charge of games and updated yearly; self-requested bans last three years (Decree 2019/2300/PM arts. 111 and 130 to 133) (mandatory)

KYC timing

Online: at account opening and before any play; casinos: chip or plaque transactions of 1,000,000 FCFA or more

AML regime

CEMAC Regulation 02/24 applies directly: casinos, including internet casinos, and gaming establishments keep regular accounts for ten years, identify players above the threshold and log transfers between casinos (art. 49). Online operators must show they can meet AML obligations (Decree 2019/2300/PM art. 95) and report annually to the ARJ on their fraud and AML controls (art. 113(2)). GABAC rated Cameroon non-compliant on the regulation and supervision of casinos and other designated non-financial businesses (Recommendation 28) in October 2021 and kept that rating at its September 2025 review, while raising Recommendation 22 to largely compliant; sectoral AML guidelines for casinos and gaming establishments had been validated by the national coordination committee.

AML supervisor

None designated as at the 2021 evaluation. CEMAC Regulation 02/24 art. 50 gives the task to the authority that licenses casinos and gaming establishments, and GABAC still rated supervision non-compliant in September 2025.

Deposit limits

Operators must offer self-limitation of deposits and stakes, self-exclusion and moderation tools, and show players their real-time account balance (Decree 2019/2300/PM art. 112(1)).

Source of funds thresholds

Casino, betting, public lottery and online promoters must file a declaration of activity, with proof of the origin of the necessary funds, with the minister and the financial investigation body before starting operations (Decree 2019/2300/PM arts. 12 and 88(2)).

Central monitoring system

Online applicants must describe how game data are made available to the ARJ in real or deferred time and give it access to the premises holding the data medium (Decree 2019/2300/PM arts. 89(2) and 90).

KYC requirements

Players must have reached the age of civil majority to take part in casino games, betting and public lotteries; uniformed military and police, intoxicated people and people barred by the minister are also excluded (Decree 2019/2300/PM art. 16). Lottery sales to minors, even emancipated minors, are prohibited (art. 39). Online operators must verify each new player’s identity, age, address and the payment account to which winnings are paid, open accounts only on the holder’s express request before any play, and block automated sign-ups (arts. 91 and 92). Operators must consult the national exclusion file through the ARJ and close the accounts of barred or self-excluded players; bans are posted in casinos, gaming venues and on online sites (arts. 111 and 132). In casinos, players buying, bringing or exchanging chips or plaques worth 1,000,000 FCFA or more must be identified with an original photo document, a copy kept and the operation logged for ten years (CEMAC Regulation 02/24 art. 49).

Stake limits

Not yet verified

Mandatory player messaging

Operators must warn players of the risks of excessive gambling and explain how to register on the exclusion file; the content of the warning is to be set by order of the Minister of Health (Decree 2019/2300/PM art. 112). A helpline call must be billed at the price of a local call (art. 114(2)).

Reporting obligations

Monthly declaration and payment of the gaming tax within 15 days after the month (CGI art. 212); quarterly declaration of the annual gaming fee (art. C 132); annual activity report and next-year programme to the Minister in charge of games, the Minister of Finance and the ARJ for betting operators (Decree 2019/2300/PM art. 35); annual reports to the ARJ on responsible gaming and on fraud and AML controls (art. 113); changes to application details within 30 days (art. 102); electronic monitoring of invoicing and production by the tax administration (CGI art. L 8 bis); and, from 2025, the list of payment aggregators to the operator’s tax centre (tax doctrine, para. 205).

Game content restrictions

Casinos may offer only listed counterpart games (boule, 23, American and English roulette, trente et quarante, blackjack, craps, punto banco), listed circle games (baccarat variants, écarté) and cash-paying slot machines (art. 25). Play is in cash only; play on credit and loans to players are banned (arts. 14 and 115). Betting must return at least 50% of stakes to players (art. 31(2)).

Advertising permitted

Not yet verified

Credit card ban

Not yet verified

Crypto stance

Not yet verified

Permitted methods

Payment instruments supplied by a payment service provider (the only way to fund an online player account)

Withdrawal timeframe rules

When an online account is closed with a credit balance that cannot be repaid, the operator holds the sum for three years, after which it passes to the State (Decree 2019/2300/PM art. 93); for online lottery accounts, player data and unpaid balances are kept for six years (art. 61).

Currency restrictions

Online operators must hold an account with a credit institution established in Cameroon (art. 94(2)). Deposits to and withdrawals from gaming platforms, including from electronic wallets, bear the 1% tax on money transfers, collected by payment service providers and aggregators (CGI art. 228 quinquies and tax doctrine paras. 196 to 207).

ISP blocking

Not yet verified

DNS blocking

Not yet verified

Payment blocking

Not yet verified

App store takedowns

Not yet verified

Administrative penalties

Temporary closure of a casino or betting establishment and definitive termination of the concession by the Minister in charge of games after ARJ opinion; closure and withdrawal of entertainment game authorisations by the Prefect; immediate closure of unlicensed online games and public lotteries; seizure and public auction of machines found in clandestine entertainment venues (Decree 2019/2300/PM arts. 73, 116 to 119 and 121). A 25,000 FCFA fine per machine for failing to display its tax sticker or title (CGI arts. 215 and 219).

Criminal penalties

Operating online games without authorisation, or with another person’s authorisation, is reported to carry 6 months to 2 years’ imprisonment and/or a fine of 5,000,000 to 25,000,000 FCFA under Law 2015/012; a MINAT director said in 2019 that some penalties reach fines of 25 to 50 million FCFA and three years’ imprisonment. Neither could be checked against the law.

Operator liability

Holders of concessions and authorisations are liable for the gaming tax, VAT, excise duty and the annual gaming fee, and operators without a registered office in Cameroon must lodge a bank guarantee for the gaming tax (CGI art. 213).

1. 29 Dec 1989

   Law 89/026 bans games of chance nationwide, leaving lotteries, tombolas and casinos outside the ban

2. 17 Feb 1992

   Decree 92/050/PM sets the authorisation and control of entertainment games and games of chance

3. 16 Jul 2015

   Law 2015/012 on entertainment games, money games and games of chance is enacted

4. 18 Jul 2019

   Decree 2019/2300/PM implements the 2015 law, setting the conditions for online betting and poker authorisations and repealing the 1992 decree

5. 21 Oct 2021

   GABAC adopts Cameroon’s mutual evaluation, rating casino supervision (Recommendation 28) non-compliant

6. Jun 2023

   The FATF places Cameroon under increased monitoring (grey list) after a high-level political commitment

7. 20 Dec 2024

   CEMAC Regulation 02/24 on AML adopted, covering casinos and internet casinos

8. 1 Jan 2025

   The tax on money transfers rises to 1% for deposits to and withdrawals from gaming platforms

9. Sept 2025

   GABAC’s third enhanced follow-up raises Recommendation 22 to largely compliant and keeps Recommendation 28 at non-compliant

10. Jun 2026

    Cameroon remains under FATF increased monitoring; the FATF notes that all action-plan deadlines have expired and that risk-based supervision of designated non-financial businesses, casinos included, is still outstanding

Cameroon was due to present its fourth enhanced follow-up report to the GABAC plenary in September 2026, and casino supervision (Recommendation 28) was still rated non-compliant at the September 2025 review. The implementing texts the decree calls for, the decree creating the ARJ, the Prime Minister’s order on entry fees and the Health Minister’s order on the warning message, have not been found and would complete the regime if issued.

Is online betting legal in Cameroon?

Yes, with an authorisation from the Minister in charge of games. Decree 2019/2300/PM places online betting and online poker under a five year, renewable, non-transferable authorisation granted by ministerial order.

Who regulates gambling in Cameroon?

The Ministry of Territorial Administration (MINAT), through the gaming service of its Directorate of Political Affairs. Prefects and governors authorise entertainment games and local lotteries, and the tax administration collects gaming taxes. The decree also relies on a Gaming Regulatory Agency, but no decree creating it was found.

What does an online operator need to obtain an authorisation?

A Cameroonian subsidiary if the group is headquartered abroad, a website on a .cm domain, an account with a credit institution in Cameroon, a 200,000,000 FCFA bank guarantee, a guarantee covering player balances, security audits of the platform, and identity and age checks on every player before play.

How is gambling taxed in Cameroon?

Casino games, slot machines and games organised via mobile telephony pay a 15% tax on gross proceeds for the communes; other games pay a 5% excise on turnover. VAT applies at 17.5% plus communal additional cents, every licensee pays a 2% annual gaming fee on turnover, and deposits to and withdrawals from gaming platforms bear a 1% transfer tax.

Can online casino games be licensed?

This is not established. The decree lists only online betting and online poker as online games, and casino games are otherwise tied to physical casinos held under concession, so online casino is recorded as no data.

What AML rules apply to gambling operators?

CEMAC Regulation 02/24 applies directly: casinos must identify players buying or exchanging chips worth 1,000,000 FCFA or more and keep records for ten years. Promoters must declare the origin of their funds before starting. GABAC still rated casino supervision non-compliant in September 2025.

How much does a gambling licence cost in Cameroon?

For the Casino concession (types A to D): Entry and renewal fees by category, amounts to be set by Prime Minister order; annual gaming fee of 2% of turnover excluding tax. Last verified 21 Oct 2026.

How long does it take to get a gambling licence in Cameroon?

Concessions: the ARJ forwards the file with its opinion within 30 days and the minister decides within 90 days of receipt, after which the concession is deemed granted (Decree 2019/2300/PM art. 7). No deadline is set for online authorisations. Last verified 21 Oct 2026.

• Gabon
• Chad
• Congo
• Central African Republic
• Equatorial Guinea

Source tiers. Tier 1: the law, official gazette, licence register or regulator itself. Tier 2: other official sources such as ministries, parliaments, courts and statistics agencies. Tier 3: established trade press, used to find and date the primary source. Only tier 1 and tier 2 sources can support a fact on their own.

1. Décret n° 2019/2300/PM du 18 juillet 2019 précisant les modalités d'application de la loi n° 2015/012 du 16 juillet 2015 fixant le régime des jeux de divertissement, d'argent et de hasard (certified copy)

   Services du Premier Ministre, République du Cameroun

   The certified copy runs from page 26 to page 27 without the first paragraph of art. 114; only art. 114(2) could be read.

   Tier 1Accessed 24 Sept 2026Published 18 Jul 2019
2. Code Général des Impôts, édition 2026: arts. 17, 17 bis, 93 octies, 127, 135, 142, 206 to 220, 228 bis to 228 sexies, 557, L 8 bis, C 25 to C 37, C 82 to C 83, C 132 to C 134, and the tax doctrine on the 2025 finance law (paras. 196 to 207)

   Direction Générale des Impôts, Ministère des Finances (Cameroun)

   Tier 1Accessed 24 Sept 2026Published 2026
3. Direction des Affaires Politiques: Sous-Direction des Libertés Publiques and Service des Jeux

   Ministère de l'Administration Territoriale (MINAT)

   Tier 1Accessed 24 Sept 2026
4. Actes: Décrets (list of presidential decrees published by the Presidency, all 1,654 entries checked for a decree on gaming)

   Présidence de la République du Cameroun

   Tier 1Accessed 24 Sept 2026
5. Rapport d'évaluation mutuelle de la République du Cameroun (adopted by the 15th plenary of the GABAC Technical Commission, 21 October 2021; on-site visit 23 February to 12 March 2021)

   Groupe d'Action contre le Blanchiment d'Argent en Afrique Centrale (GABAC)

   Tier 2Accessed 24 Sept 2026Published 21 Oct 2021
6. Troisième rapport de suivi renforcé de la République du Cameroun (progress to September 2025)

   Groupe d'Action contre le Blanchiment d'Argent en Afrique Centrale (GABAC)

   Tier 2Accessed 24 Sept 2026
7. Règlement N°02/24/CEMAC/UMAC/CM du 20 décembre 2024 portant prévention et répression du blanchiment des capitaux, du financement du terrorisme et de la prolifération en Afrique Centrale

   CEMAC Comité Ministériel (text published by GABAC)

   The published scan of art. 134 (fines for managers of casinos and gaming establishments) did not extract legibly, so no amounts are recorded from it.

   Tier 1Accessed 24 Sept 2026Published 20 Dec 2024
8. Recueil des textes juridiques du MINATD: Loi n° 89/026 du 29 décembre 1989 fixant le régime des jeux, and Décret n° 92/050/PM du 17 février 1992

   Ministère de l'Administration Territoriale et de la Décentralisation (compilation held by the PSSFP library)

   Tier 2Accessed 24 Sept 2026
9. Loi n° 2006/018 du 29 décembre 2006 régissant la publicité au Cameroun, arts. 26 and 27

   Communauté Urbaine de Yaoundé (copy of the law)

   The Presidency publishes this law only as an image scan (prc.cm document 5447); the text was read in this copy. The original at https://yaounde.cm/wp-content/uploads/2023/06/LOI_N_2006-018_29_DEC_2006-regissant-la-publicite.pdf no longer loads (checked 14 October 2026); linked to the Internet Archive copy.

   Tier 2Accessed 14 Oct 2026Published 29 Dec 2006
10. « Les établissements de jeux sont interdits aux mineurs », interview with Alain Salomon Issanda Issanda, Director of Political Affairs, MINAT

    Cameroon Tribune

    Tier 3Accessed 24 Sept 2026Published 1 Aug 2019
11. Online Gambling In Cameroon

    Citadel Law Firm (via Mondaq)

    The text of Law 2015/012 itself was not found on any official host (the Presidency, Prime Minister and MINAT sites were searched on 2026-09-24). Its content is recorded here only as it is implemented or quoted by the 2019 decree, the tax code and GABAC. The penalties it attributes to Law 2015/012 could not be checked against the statute.

    Tier 3Accessed 24 Sept 2026Published 12 Jul 2023
12. Jurisdictions under increased monitoring, June 2026

    Financial Action Task Force (FATF)

    Tier 2Accessed 21 Oct 2026Published Jun 2026