Equatorial Guinea: gambling regulation and licensing

Equatorial Guinea regulates gambling under Law 2/1995 on recreational games and games of chance, a short statute administered by the ministry responsible for tourism. Casinos need a five-year renewable authorisation from the minister after a favourable report by an interministerial commission, a bank deposit of at least 50 million FCFA and ministerial approval of their managers. The law also covers recreational machines, charitable lotteries and tombolas, and lets the State grant an exclusive lottery concession to a mixed-economy company. It says nothing about online gaming or sports betting, although betting shops have spread in Malabo and Bata. On 28 July 2025 the Government announced an online gaming, betting and casino licensing framework and granted a master licence to Mascott Capital Partners, a Cyprus-based company through whose portal operators apply. No decree or framework text has been found, and the portal says its licences may not serve players in the country, so the online regime is best read as an export licence with a thin legal base. Since the General Tax Law of November 2024, operators pay 15% of gross monthly gaming revenue and 25% of each prize is withheld by the payer; corporate tax is 25%. CEMAC Regulation 02/24 makes casinos, online casinos included, subject to identity checks from 1,000,000 FCFA, and the national risk assessment ranks the sector among the most exposed to money laundering.

Regulator

Ministry of Tourism and Tourism Infrastructure

Regulator type

Government ministry

Headline tax

15% GGR

Licence required

Yes

Minimum age

Not yet verified

Tax base

Tax on games of chance, entertainment or recreation (IJAER): 15% of the gross revenue obtained each month from gaming, for slot machines and for all other games (Law 1/2024 art. 275(1) and (2)). Gross revenue is measured per game from the operator's compulsory accounts: for banking games, cash at the end of the session less the opening float; for casino games, the full amount of the hucha (the house's take); for prizes and other forms of gaming, the gross value received (art. 274). The tax applies to lotteries, bingo, raffles, betting and internet betting wherever the activity takes place (art. 272).

Licence required

Yes

Application window

Not yet verified

Local establishment required

Not yet verified

Local server required

Not yet verified

Typical time to licence

Recreational games: the ministry must decide within 60 days of filing, and silence counts as approval (Law 2/1995 art. 4(4)). Lotteries: the Finance Ministry comments within 30 days and silence counts as favourable (art. 21).

Bank guarantee or bond

Casinos: proof of a bank deposit of at least 50 million FCFA in a national commercial bank to guarantee the activity (Law 2/1995 art. 41(e), as shown in the compiled text). Lotteries and tombolas: a bank guarantee for the total value of the cash prizes offered (arts. 19 and 29). Online licensees must meet a financial threshold to refund player funds (Government press office, 28 July 2025).

Notable licensees

Mascott Capital Partners (online master licence 0107-LE025-BN)

Certification requirements

Casino and recreational machines and equipment must be of a model approved by the ministry and checked by an expert recognised by the State before use (Law 2/1995 arts. 9 and 46).

Barriers to entry

Casino applicants file ten copies with the tourism ministry, including criminal records under three months old for those in charge, a tax clearance certificate, a floor plan and full files on the director and management committee, who must be approved by the ministry; the director must live permanently where the casino is sited (Law 2/1995 arts. 41, 48 and 49). A casino inside a tourist establishment needs its own authorisation (art. 45). Online operators can only apply through the Cyprus-based master licensee. Its portal says licences exclude players in Equatorial Guinea and require servers hosted outside the country; no public source confirms these terms.

Headline GGR tax

15% GGR

Effective date

6 Dec 2024

Corporate tax

25%

Player winnings tax

25% of the gross value of the prize won (Law 1/2024 art. 275(3)). The explanatory statement of the law says 15%; the article prevails.

Withholding mechanism

The payer of the prize self-assesses and pays the tax on prizes (Law 1/2024 art. 276(2)).

Tax base

Tax on games of chance, entertainment or recreation (IJAER): 15% of the gross revenue obtained each month from gaming, for slot machines and for all other games (Law 1/2024 art. 275(1) and (2)). Gross revenue is measured per game from the operator's compulsory accounts: for banking games, cash at the end of the session less the opening float; for casino games, the full amount of the hucha (the house's take); for prizes and other forms of gaming, the gross value received (art. 274). The tax applies to lotteries, bingo, raffles, betting and internet betting wherever the activity takes place (art. 272).

Minimum age

Not yet verified

National self-exclusion

Not yet verified

KYC timing

Casinos: at chip purchase or exchange of 1,000,000 FCFA or more (CEMAC Regulation 02/24 art. 49).

AML regime

CEMAC Regulation 02/24/CEMAC/UMAC/CM applies directly: casinos, including online casinos, and gaming operators are obliged entities that keep accounts and records for ten years and log transfers between casinos. Online licensees must be audited periodically for AML compliance and report suspected fraudulent transactions (Government press office). ANIF's national risk assessment found designated non-financial businesses the most vulnerable sector, with many operating unlicensed and handling large volumes of cash.

AML supervisor

The authority that licenses casinos supervises their AML obligations (CEMAC Regulation 02/24 art. 50); ANIF reported that casinos are overseen by the Ministry of Culture, Tourism and Handicraft Promotion. ANIF is the financial intelligence unit.

Affordability checks

Casinos must refuse play to persons without the economic capacity to meet the cost of taking part (Law 2/1995 art. 43). Online sites must bar users vulnerable to gambling harm, such as addiction (Government press office).

Source of funds thresholds

Identity check and register entry for chip purchases or exchanges of 1,000,000 FCFA or more (CEMAC Regulation 02/24 art. 49).

KYC requirements

Casinos must check an original photo identity document, and keep a copy, for players who buy, bring or exchange chips worth 1,000,000 FCFA or more, and record these operations for ten years (CEMAC Regulation 02/24 art. 49). Casinos must refuse entry to minors, uniformed security personnel without credentials and persons under a legal or judicial ban (Law 2/1995 art. 58). Online licensees must verify age and identify users (Government press office, 28 July 2025).

Stake limits

Not yet verified

Mandatory player messaging

Online licensees must inform players of the risks of gambling on their websites (Government press office, 28 July 2025).

Reporting obligations

The gaming tax is self-assessed and paid on the rules for VAT; operators of gaming machines declare their machines each year to the tax office (Law 1/2024 art. 276). Casinos keep their tax declaration and accounts at the casino for inspectors (Law 2/1995 art. 51). Online licensees keep financial records for up to five years (Government press office).

Game content restrictions

Casinos may offer only the listed games: boule, vingt-trois, American and English roulette, trente et quarante, blackjack, craps, punto banco, baccarat variants, écarté and slot machines (Law 2/1995 art. 42). Casinos open daily from 16:00 to 04:00 (art. 59). Outside a proper gaming room, bars, restaurants and similar premises may operate no more than two recreational machines (art. 7).

Advertising permitted

Not yet verified

Bonus advertising rules

Online licensees must provide players with the rules of their bonuses (Government press office, 28 July 2025).

Credit card ban

Not yet verified

Crypto stance

Not yet verified

Currency restrictions

In casinos, play is only against money put down at the time, and verbal promises are banned; games are played with chips or plaques bought at the casino, and casinos with an exchange office accept any foreign currency convertible in the country (Law 2/1995 art. 57). Casino staff may not lend to players (art. 55).

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 gaming room for serious breaches, and definitive withdrawal of the authorisation for repeat breaches (Law 2/1995 art. 14); temporary withdrawal of a casino authorisation for acting outside the law and definitive withdrawal on repetition (arts. 60 and 61); sealing of premises by the Finance Ministry for unpaid Treasury sums (art. 13). Undeclared gaming machines: 1,000,000 FCFA per machine, doubled or tripled for serious and very serious tax offences (Law 1/2024 art. 276(4)).

Criminal penalties

Managers and representatives of casinos and gaming establishments who breach their AML duties: a fine of 500,000 to 10,000,000 FCFA, which may be doubled for repeat offences (CEMAC Regulation 02/24 art. 134, among the penalties rather than the administrative sanctions).

Operator liability

Operating without an authorisation, with a lapsed one, outside its terms or with unapproved machines is clandestine operation (Law 2/1995 art. 12), punished by closure, judicial proceedings and seizure of the machines and equipment until judgment (art. 15).

1. 3 Jan 1995

   Law 2/1995 regulates recreational games, lotteries, tombolas and casinos

2. 9 May 2005

   Law 4/2005 amends the casino application rules in art. 41 and gives existing casinos 90 days to comply

3. 13 Oct 2022

   The 2023 budget law sets an online lottery licence fee and forecasts the first receipts from a special tax on games of chance

4. Jun 2021

   ANIF carries out its national risk assessment (15 June to 1 July 2021, published later), rating designated non-financial businesses, casinos included, as the most vulnerable sector

5. 19 Nov 2024

   Law 1/2024, the General Tax Law, sets a 15% tax on gross gaming revenue and 25% on prizes

6. 20 Dec 2024

   CEMAC adopts Regulation 02/24 on AML and CFT, covering casinos including online casinos

7. 28 Jul 2025

   The Government announces the grant of online master licence 0107-LE025-BN to Mascott Capital Partners and announces an online licensing framework

The thing to watch is whether the Government publishes a legal instrument for the online licensing framework announced in July 2025, and whether licences issued through the master licensee appear in any public register. The 2023 budget forecast 100 million FCFA from a special tax on games of chance, a new revenue line after nil receipts in 2019 to 2021; collection under the 2024 General Tax Law is the next data point.

Who regulates gambling in Equatorial Guinea?

The ministry responsible for tourism, which authorises casinos, recreational games and lotteries under Law 2/1995 and granted the online master licence in July 2025. The Finance Ministry collects the gaming tax and ANIF is the financial intelligence unit.

Is online gambling licensed in Equatorial Guinea?

The Government announced an online gaming, betting and casino framework on 28 July 2025 and granted a master licence to Mascott Capital Partners, through whose portal operators apply. No decree or framework text has been found, and the portal says its licences may not serve players in the country.

How is gambling taxed?

Under the General Tax Law 1/2024, operators pay 15% of gross monthly gaming revenue, and 25% of the gross value of each prize is withheld by the payer. Corporate tax is 25%.

What does a casino licence require?

A five-year renewable authorisation from the minister after a favourable report of the interministerial commission, a bank deposit of at least 50 million FCFA, criminal records and files on the managers, and a director living where the casino is sited.

What AML rules apply to casinos?

CEMAC Regulation 02/24 applies directly: casinos, online casinos included, must check identity for chip transactions of 1,000,000 FCFA or more and keep records for ten years. Managers who breach these duties face fines of 500,000 to 10,000,000 FCFA.

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1. Ley Núm. 2/1995, de 3 de enero, por la que se regulan las modalidades de autorización, explotación y control de los juegos de recreo y de azar en la República de Guinea Ecuatorial, with Ley Núm. 4/2005, de 9 de mayo, amending art. 41 (Boletín Oficial del Estado compilation "Juegos de recreo y de azar")

   Boletín Oficial del Estado de Guinea Ecuatorial

   Scanned Boletín Oficial del Estado compilation hosted by ANIF, the national financial intelligence unit; read from page images. The printed pages carrying arts. 24 to 28 and art. 62 (the interministerial commission) are missing from the scan, and the page with the operative text of Law 4/2005 (the amendment to art. 41) is too faded to read; only its transitional, repeal and final provisions are legible. The art. 41 text in the compilation may be the amended version.

   Tier 1Accessed 23 Sept 2026Published 3 Jan 1995
2. El Gobierno otorga la licencia a Mascott Capital Partners

   Oficina de Información y Prensa de Guinea Ecuatorial (Página Web Institucional del Gobierno)

   The release cites Law 2/1995 and Law 10/2017 of 20 November as the basis for the online master licence. Law 2/1995 does not mention online gaming, and no decree, order or published framework text for online gaming was found; the text of Law 10/2017 could not be obtained.

   Tier 2Accessed 23 Sept 2026Published 28 Jul 2025
3. Ley número 1/2024, de fecha 19 de noviembre, General Tributaria de la República de Guinea Ecuatorial (Boletín Oficial del Estado print), arts. 272 to 276 and final provisions

   Boletín Oficial del Estado de Guinea Ecuatorial

   Official BOE print of the law, read from a scanned copy posted by the legal journal Hay Derecho en Guinea because neither the BOE nor the Ministry of Finance website hosts it. The scan was OCR read and art. 275 was checked against the page image. The explanatory statement says prize winners pay 15%, but art. 275(3) sets 25% on the gross prize; the record follows the article.

   Tier 1Accessed 23 Sept 2026Published 19 Nov 2024
4. Ley Número 8/2022, de fecha 13 de octubre, de los Presupuestos Generales del Estado, ejercicio 2023 (art. 24 and Annex I, detail of revenue)

   Presidencia del Gobierno, República de Guinea Ecuatorial

   Tier 1Accessed 23 Sept 2026Published 13 Oct 2022
5. Evaluación Nacional de Riesgo de Lavado de Activos y Financiamiento del Terrorismo en la República de Guinea Ecuatorial (public report)

   Agencia Nacional de Investigación Financiera (ANIF), Guinea Ecuatorial

   Undated. The assessment was carried out from 15 June to 1 July 2021; the PDF was created in March 2023 and its file path shows an April 2024 upload.

   Tier 2Accessed 23 Sept 2026
6. Reglamento N° 02/24/CEMAC/UMAC/CM sobre la prevención y represión del blanqueo de capitales, la financiación del terrorismo y la proliferación en África Central (Spanish text)

   CEMAC Comité Ministerial (Spanish text published by ANIF)

   Tier 1Accessed 23 Sept 2026Published 20 Dec 2024
7. Nueva Ley Tributaria, novedades y desafíos

   Hay Derecho en Guinea

   Tier 3Accessed 23 Sept 2026Published 21 Jan 2025
8. Equatorial Guinea launches iGaming regulatory framework with master license awarded to Mascott

   Yogonet International

   Tier 3Accessed 23 Sept 2026Published 12 Aug 2025
9. Frequently Asked Questions, Equatorial Guinea Online Gaming Portal (portal run for the master licensee)

   Equatorial Guinea Online Gaming Portal (egrgl.com)

   Commercial portal of the master licensee, not a public authority. The live site returned a database error on 2026-09-23; the pages were read from Internet Archive copies of 10 February 2026. Its compliance page is copied from another jurisdiction (it cites a Betting, Lotteries and Gaming Act Cap 131, a Proceeds of Crime and Anti-Money Laundering Act 2006 and ESAAMLG membership, none of which apply to Equatorial Guinea, a GABAC member), and its footer names the Ministry of the Interior while the Government names the tourism ministry. Treat its terms as the operator's statements only.

   Archived copy

   Tier 4Accessed 23 Sept 2026
10. Crecen las casas de apuestas y sus usuarios en Guinea Ecuatorial

    Revista Real Equatorial Guinea

    Tier 3Accessed 23 Sept 2026Published 23 Oct 2024