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Sovereign state
Africa
ISO TD

Chad: gambling regulation and licensing

  • Land-based (reference)Regulated
  • Online sports bettingNot yet verified
  • Online casinoNot yet verified
  • Horse race bettingNot yet verified
  • iLotteryNot yet verified
Regulator
Ministry of Territorial Administration
Headline tax
Not yet verified
Licence required
Yes
Last verified
24 Sept 2026

Summary

Chad has no gambling statute and no gambling regulator in the modern sense. The Ministry of Territorial Administration grants authorisations to open casinos and games of chance, and the 2018 anti-money laundering law also requires casinos and gaming establishments to obtain approval from the ministry in charge of finance, but the decree setting that procedure has not been issued. The regional AML body GABAC called this a legal vacuum in its 2023 mutual evaluation: it found a single casino and a gaming sector operating mostly without approval, and no supervisor for casinos. Its March 2026 follow-up left the relevant ratings unchanged. No law or regulator decision on online gambling was found, so the online verticals are recorded as no data. Betting brands sell through kiosks, and local press describes one as a sports betting platform with player accounts, but no authorisation for any operator was found. The tax code is the most complete text. It charges 15% on the proceeds of casinos, lotteries, circle games, slot machines and pari mutuel, plus 5% for the commune, flat fees per machine and a 10% stamp duty on stakes, which the 2025 finance bill would extend from racecourse pari mutuel to all games of chance. Winnings bear a withholding of 20%, which the same bill would cut to 18%. Games of chance are exempt from VAT. CEMAC Regulation 02/24 applies directly, requiring identification of players for chip transactions of 1,000,000 FCFA or more.

Common pitfalls

Reading the 15% as a tax on stakes for every game: for casino counterpart games it is charged on the house result, for pari mutuel on total takings, and the 10% stamp duty on stakes comes on top. Assuming an authorisation from the Ministry of Territorial Administration settles the position: the AML law also requires approval from the ministry in charge of finance, whose procedure has not been set. Treating the presence of betting kiosks and platforms as evidence of a licensing regime for online betting: none was found.

Key facts

Regulator
Ministry of Territorial Administration
Regulator type
Government ministry
Headline tax
Not yet verified
Licence required
Yes
Minimum age
Not yet verified
Tax base
Tax (since 2019 described as an excise duty) of 15% on the proceeds of games of chance, entertainment and attraction realised in the tax period (CGI art. 208). Proceeds are defined by game: for counterpart games such as roulette, boule, 23, 30 and 40, craps and blackjack, the difference between the takings at the end of play and the initial stake; for circle games such as baccarat and chemin de fer, the whole kitty; for slot machines, the receipts from exchanging tokens with players; for pari mutuel, video games, pinball and table football, total takings (art. 206 as amended in 2019). Where an operator runs several games the base is all gross proceeds including ancillary receipts, from separate accounts kept by game type (art. 207). Paid by the 15th of the following month (art. 209). A 10% stamp duty on the sums staked is charged on top (arts. 672 and 908).

Licensing

Licence required
Yes
Application window
Not yet verified
Local establishment required
Not yet verified
Local server required
Not yet verified
Barriers to entry
There is no gambling statute or regulator in the modern sense. GABAC found a conflict of competence between a 1962 law, which gives the Interior Ministry the power to authorise but is applied only to alcohol licensing, and the AML law, which requires approval from the ministry in charge of finance under a decree that had not been issued; it described the result as a legal vacuum in the procedure for entering the market. At the 2022 on-site visit the sector was represented by a single casino, and most gaming operations ran without approval. No procedure for online operators was found.

Licence types

  • Authorisation to open a casino or games of chance establishment

    Scope
    Casinos and games of chance; granted by the Ministry of Territorial Administration

  • Approval (agrément) from the ministry in charge of finance

    Scope
    Casinos and gaming establishments, before starting business, with proof of the lawful origin of the start-up funds (Law 029/PR/2018 art. 17(1)); the implementing decree had not been issued when GABAC evaluated Chad

Taxation

Headline GGR tax
Not yet verified
Effective date
Not yet verified
Turnover tax
15%
Corporate tax
30%
Player winnings tax
Bettors’ winnings are taxed as non-commercial profits with a 20% withholding at source (CGI art. 49 III). The 2025 finance bill would lower the withholding to 18%; the enacted text was not found.
Withholding mechanism
The paying organisation withholds the tax from the winnings and pays it to the Treasury (CGI art. 49 III).
VAT treatment
Games of chance and entertainment are exempt from VAT (CGI art. 230, restated in the budget laws for 2021 and 2023).
Tax base
Tax (since 2019 described as an excise duty) of 15% on the proceeds of games of chance, entertainment and attraction realised in the tax period (CGI art. 208). Proceeds are defined by game: for counterpart games such as roulette, boule, 23, 30 and 40, craps and blackjack, the difference between the takings at the end of play and the initial stake; for circle games such as baccarat and chemin de fer, the whole kitty; for slot machines, the receipts from exchanging tokens with players; for pari mutuel, video games, pinball and table football, total takings (art. 206 as amended in 2019). Where an operator runs several games the base is all gross proceeds including ancillary receipts, from separate accounts kept by game type (art. 207). Paid by the 15th of the following month (art. 209). A 10% stamp duty on the sums staked is charged on top (arts. 672 and 908).

Earmarked levies

  • Additional cents for the commune: 5% of the gaming tax (CGI art. 208 II) (Commune where the games are operated)
  • Stamp duty on stakes: 10% of the sums staked; charged on racecourse pari mutuel tickets (CGI art. 672) and, under the 2025 finance bill, on all games listed in CGI art. 205, withheld by the gaming companies and paid monthly to the Treasury (Treasury)
  • Flat annual fees per machine: 50,000 FCFA per slot machine (CGI art. 211); 15,000 FCFA per video game and 20,000 FCFA per table football or pinball machine, plus 5% for the commune (art. 212); declared to the tax centre before 30 April (State budget and commune)
  • Excise duty on gaming apparatus: 15% (State budget)
  • Specific tax on games of chance: 10% under the 2020 budget law; the 2021 excise table no longer lists a rate for games of chance (Universal health coverage)
  • Local tax on private clubs and gaming houses: Up to 10% of annual receipts, set by municipal council resolution; managers are personally liable for payment (Communes)

Compliance

Minimum age
Not yet verified
National self-exclusion
Not yet verified
KYC timing
Threshold based: chip or plaque transactions of 1,000,000 FCFA or more
AML regime
CEMAC Regulation 02/24 applies directly: casinos, including internet casinos, and gambling providers are obliged entities, must keep regular accounts for ten years and log fund transfers between casinos and gaming clubs (art. 49). GABAC rated Chad non-compliant on the supervision of casinos and other designated non-financial businesses (Recommendation 28) in April 2023 and kept that rating in March 2026; Recommendation 22 stayed partially compliant.
AML supervisor
None designated. CEMAC Regulation 02/24 art. 50 gives the task to the authority that licenses casinos, but GABAC found in 2023 that Chad had not designated a supervisor for casinos.
Source of funds thresholds
Applicants for approval must show the lawful origin of the funds used to set up a casino or gaming establishment (Law 029/PR/2018 art. 17(1)).
KYC requirements
Casinos and gaming establishments, including those in which the State holds a stake, must verify the identity of players who buy, bring or exchange chips or plaques worth 1,000,000 FCFA or more against an original, valid official photo document, keep a copy, and record those operations with the player’s name and document number in a chronological register kept for ten years (CEMAC Regulation 02/24 art. 49).
Stake limits
Not yet verified
Reporting obligations
Monthly declaration and payment of the gaming tax by the 15th of the following month, on a DGI form filed in two copies (CGI art. 209 as amended in 2019); separate accounts by game type (art. 207); annual declaration of machines to the tax centre before 30 April (art. 213); monthly remittance of stamp duty with a daily statement of gross stakes (art. 908).

Enforcement

ISP blocking
Not yet verified
DNS blocking
Not yet verified
Payment blocking
Not yet verified
App store takedowns
Not yet verified
Administrative penalties
Managers and staff of casinos and gaming establishments that breach their AML obligations face fines of 500,000 to 10,000,000 FCFA, doubled for a repeat offence (CEMAC Regulation 02/24 art. 134). Late payment or non-payment of the gaming tax is penalised under the general CGI penalty rules (CGI art. 214).
Operator liability
Operators are liable for the gaming tax and stamp duty; managers of private clubs and gaming houses are personally liable for the local tax and its penalties (CGI art. 885).

Notable actions

  • Casinos, gaming centres, bars and restaurants20 Mar 2020

    Closed until further notice by order of the minister in charge of security as a COVID-19 measure

Timeline

  1. 1962

    A law gives the Ministry of the Interior the power to authorise casinos (as cited by GABAC)

  2. 2016

    The 2016 edition of the Code Général des Impôts carries the 15% tax on the proceeds of games of chance

  3. 2018

    Law 029/PR/2018 on AML requires casinos and gaming establishments to obtain approval from the ministry in charge of finance

  4. 1 Jan 2019

    The 2019 budget law widens the gaming tax to animal races and recasts it as an excise duty

  5. 1 Jan 2020

    A 10% specific tax on games of chance is allocated to universal health coverage

  6. 20 Mar 2020

    Casinos and gaming centres are closed as a COVID-19 measure

  7. 9 May 2022

    GABAC on-site visit for Chad’s mutual evaluation begins (to 27 May 2022)

  8. 7 Apr 2023

    GABAC adopts the mutual evaluation: Recommendation 28 on casino supervision rated non-compliant

  9. 20 Dec 2024

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

  10. 1 Jan 2025

    Effective date set in the 2025 finance bill for extending the 10% stamp duty on stakes to all games of chance and cutting the withholding on winnings to 18% (enacted text not found)

  11. Mar 2026

    GABAC’s first enhanced follow-up keeps Recommendation 28 at non-compliant and Recommendation 22 at partially compliant

Outlook

Two things would change the picture: the decree on approval of casinos and gaming establishments that the 2018 AML law requires, and any move to designate an AML supervisor for casinos, which GABAC will review again at Chad’s second enhanced follow-up report in March 2027. The status of the 2025 finance bill’s gaming measures in the enacted law, and any change in the 2026 finance law, still need to be confirmed.

Frequently asked questions

Is online gambling legal in Chad?
It is not established. No Chadian law or regulator decision on online gambling was found, so the online verticals are recorded as no data. Betting brands operate through kiosks and local press describes one as a sports betting platform with player accounts, but no authorisation for any operator was found.
Who authorises gambling in Chad?
The Ministry of Territorial Administration grants authorisations to open casinos and games of chance. Law 029/PR/2018 also requires casinos and gaming establishments to obtain approval from the ministry in charge of finance, but the decree setting that procedure has not been issued.
How is gambling taxed in Chad?
Operators pay 15% of the proceeds of games of chance plus 5% for the commune, flat annual fees per machine, and a 10% stamp duty on sums staked, which the 2025 finance bill would extend to all games of chance. Games of chance are exempt from VAT.
Are gambling winnings taxed?
Yes. Bettors’ winnings are taxed as non-commercial profits with a 20% withholding by the paying organisation, which the 2025 finance bill would lower to 18%.
What AML rules apply to gambling operators?
CEMAC Regulation 02/24 applies directly: casinos and gaming establishments must verify and record players buying or exchanging chips worth 1,000,000 FCFA or more and keep records for ten years. Managers face fines of 500,000 to 10,000,000 FCFA for breaches. GABAC found no designated supervisor for casinos.

Sources

  1. Code Général des Impôts 2016, arts. 49, 204 to 215, 230, 672, 806 to 810, 885 and 908

    Direction Générale des Impôts (Tchad)

    dgi.td returned a Cloudflare challenge that did not clear on 2026-09-24; the file was read in full from the Internet Archive copy given in archiveUrl. This 2016 edition is the latest consolidated code the DGI has published. Later amendments were checked in the budget laws for 2019, 2020, 2021 and 2023 and the 2025 finance bill; the 2024 and 2026 finance laws could not be read, so a change made in either would not be reflected.

    Archived copy
    Tier 1Accessed 24 Sept 2026Published 2016
  2. Loi n°037/PR/2018 portant Budget Général de l’Etat pour 2019 (arts. 17 to 20 and 36)

    Direction Générale des Impôts (Tchad)

    dgi.td returned a Cloudflare challenge that did not clear on 2026-09-24; the file was read in full from the Internet Archive copy given in archiveUrl.

    Archived copy
    Tier 1Accessed 24 Sept 2026Published 28 Dec 2018
  3. Loi n°043/PR/2019 portant Budget Général de l’Etat pour 2020 (art. 4, amending art. 36 of the 2019 budget law)

    Direction Générale des Impôts (Tchad)

    dgi.td returned a Cloudflare challenge that did not clear on 2026-09-24; the file was read in full from the Internet Archive copy given in archiveUrl.

    Archived copy
    Tier 1Accessed 24 Sept 2026Published 30 Dec 2019
  4. Loi n°020/PR/2020 portant Budget Général de l’Etat pour l’exercice 2021 (art. 30, amending art. 36 of the 2019 budget law)

    Direction Générale des Impôts (Tchad)

    dgi.td returned a Cloudflare challenge that did not clear on 2026-09-24; the file was read in full from the Internet Archive copy given in archiveUrl.

    Archived copy
    Tier 1Accessed 24 Sept 2026Published 30 Dec 2020
  5. Loi de Finances pour l’exercice 2023 (adopted by the Conseil National de Transition on 29 December 2022)

    Direction Générale des Impôts (Tchad)

    dgi.td returned a Cloudflare challenge that did not clear on 2026-09-24; the file was read in full from the Internet Archive copy given in archiveUrl. A scanned document, read by optical character recognition.

    Archived copy
    Tier 1Accessed 24 Sept 2026Published 29 Dec 2022
  6. Projet de loi portant Loi de Finances pour l’exercice 2025, with its presentation note (published by the DGI as the 2025 finance law)

    Direction Générale des Impôts (Tchad)

    dgi.td returned a Cloudflare challenge that did not clear on 2026-09-24; the file was read in full from the Internet Archive copy given in archiveUrl. A scanned document, read by optical character recognition. The file is the bill as placed before a cabinet council (Conseil de Cabinet) on 19 November 2024 and drafted for adoption by the Conseil National de Transition, not the promulgated law; the enacted text was not found, so the 2025 changes recorded here rest on the bill.

    Archived copy
    Tier 2Accessed 24 Sept 2026Published 18 Nov 2024
  7. Principales innovations fiscales de la Loi de finances 2024

    Direction Générale des Impôts (Tchad)

    dgi.td returned a Cloudflare challenge that did not clear on 2026-09-24; the file was read in full from the Internet Archive copy given in archiveUrl.

    Archived copy
    Tier 2Accessed 24 Sept 2026Published 2024
  8. Rapport d’évaluation mutuelle, Mesures de lutte contre le blanchiment de capitaux et le financement du terrorisme, République du Tchad (July 2023; adopted by the GABAC Technical Commission plenary on 7 April 2023)

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

    Tier 2Accessed 24 Sept 2026Published Jul 2023
  9. Premier rapport de suivi renforcé avec demande de renotation de la République du Tchad (March 2026)

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

    Tier 2Accessed 24 Sept 2026Published Mar 2026
  10. 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)

    Tier 1Accessed 24 Sept 2026Published 20 Dec 2024
  11. Synthèse du Vendredi, le 20 mars 2020 (COVID-19 measures)

    Présidence de la République du Tchad

    Tier 2Accessed 24 Sept 2026Published 20 Mar 2020
  12. Le village de la CAN Pariez Cash officiellement ouvert à N’Djamena

    Tchadinfos

    Tier 3Accessed 24 Sept 2026Published 22 Dec 2025
  13. Koumra : quand les jeux de hasard détournent les élèves des salles de classe

    Tchadinfos

    Tier 3Accessed 24 Sept 2026Published 13 Mar 2026

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