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Sovereign state
Africa
ISO GA

Gabon: gambling regulation and licensing

  • Online sports bettingMonopoly
  • iLotteryMonopoly
  • Horse race bettingMonopoly
  • Online casinoNot yet verified
  • Land-based (reference)Monopoly
Regulator
La Gabonaise des Jeux
Headline tax
Not yet verified
Licence required
Yes
Last verified
23 Sept 2026

Summary

Gabon has moved from an open licensing law to a state gambling monopoly. On 29 December 2025 the Council of Ministers adopted a new ordinance on games of entertainment, money and chance and a second ordinance creating La Gabonaise des Jeux (GDJ), a state company under the Interior Ministry that holds the monopoly on games of chance and operates lottery and prognostic games under a specification approved by decree. The reform abolished the Commission Supérieure des Jeux de Hasard (CSJH), the regulator since 2021. Its first Director General was appointed on 29 January 2026. Private operators can only work under the GDJ: it opened a call for expressions of interest in February 2026 and said earlier authorisations and declarations would lapse on 7 April 2026. No list of selected operators has been found. The previous framework, Law 040/2020 of February 2021, let betting companies operate online on a five-year declaration to the Interior Minister and licensed casinos, lotteries, slot machines and betting shops by presidential decree. The CSJH had found in March 2025 that only one of nine operators complied with it. Operators pay a tax of 9% of sums staked, up from 8% under the 2026 finance law, plus an excise duty of 15% and 100,000 FCFA per machine. Half of the gambling tax goes to sport, a fifth to the national parks agency and the rest to the general budget. Winnings above 2,000,000 FCFA bear a 15% final withholding. The text of the December 2025 ordinance was not available from an official host, so player protection, age and advertising rules are recorded as they stood under the 2021 law.

Common pitfalls

Relying on a declaration or licence obtained under Law 040/2020: the GDJ said these lapsed on 7 April 2026. Treating the 9% tax as a tax on revenue: it is charged on the sums staked, and excise duty comes on top. Assuming the 2021 rules on age, advertising and player protection still apply unchanged: the December 2025 ordinance replaced the framework.

Key facts

Regulator
La Gabonaise des Jeux (GDJ)
Regulator type
Lottery monopoly
Headline tax
Not yet verified
Licence required
Yes
Minimum age
Not yet verified
Tax base
Tax on games of chance: 9% of the sums staked on horse racing, casino games, slot machines, lotteries and other games of chance collected in Gabon by operators (CGI art. 405; art. 406 as amended by Loi 041/2025 for 2026, previously 8%). Declared and paid to the tax office by the 20th of each month for the previous month (CGI art. 407). Games of chance also bear excise duty at 15% plus 100,000 FCFA per machine operated (CGI art. 250 as amended for 2026, previously 5%).

Licensing

Licence required
Yes
Application window
Closed
Local establishment required
Not yet verified
Local server required
Not yet verified
Bank guarantee or bond
Under Law 040/2020 authorisations and licences were issued only after a deposit with a national bank and payment of allocation fees set by regulation, and operators had to hold insurance with an approved insurer (arts. 18 to 20). This rule comes from Law 040/2020. The ordinance adopted on 29 December 2025 replaced the legal framework, and its text could not be obtained, so whether the rule carries over is not confirmed.
Barriers to entry
Entry is through the state monopoly: the GDJ selects private operators, which must show compliance with national rules on excessive gambling, protection of minors, AML and CFT, and transaction security, and proven technical, financial and organisational capacity (as reported from the GDJ call for expressions of interest opened on 12 February 2026, which closed on 2 March 2026). No list of selected operators was found. Before the reform a single person could not hold both an authorisation and a licence (Law 040/2020 art. 38), and the CSJH found in March 2025 that only one of nine companies in the sector complied with the law.

Licence types

  • Selection as a GDJ partner operator

    Scope
    Private operators selected by La Gabonaise des Jeux to operate under its supervision and control within the state monopoly

Taxation

Headline GGR tax
Not yet verified
Effective date
1 Jan 2026
Turnover tax
9%
Player winnings tax
Winnings from games of chance above 2,000,000 FCFA bear a 15% final withholding and no other tax (CGI art. 182 bis, added by the 2022 amending finance law).
Withholding mechanism
The person paying the winnings withholds 15%; that payer must be subject to corporate income tax or to personal income tax on industrial, commercial or non-commercial profits under a real or simplified regime (CGI art. 182 bis).
VAT treatment
Games of chance and entertainment are exempt from VAT because they bear specific taxation (CGI art. 210 as restated by Loi 041/2025).
Tax base
Tax on games of chance: 9% of the sums staked on horse racing, casino games, slot machines, lotteries and other games of chance collected in Gabon by operators (CGI art. 405; art. 406 as amended by Loi 041/2025 for 2026, previously 8%). Declared and paid to the tax office by the 20th of each month for the previous month (CGI art. 407). Games of chance also bear excise duty at 15% plus 100,000 FCFA per machine operated (CGI art. 250 as amended for 2026, previously 5%).

Earmarked levies

  • Allocation of the tax on games of chance (2026): 30% general budget, 50% sport promotion special account, 20% National Parks Agency (ANPN) (General budget, CAS Promotion du Sport and ANPN)
  • Excise duty on games of chance: 15% plus 100,000 FCFA per machine operated (State budget)

Compliance

Minimum age
Not yet verified
National self-exclusion
Not yet verified
AML regime
Operators had to report annually to the Interior Ministry and the CSJH on their controls against fraud, criminal activity, money laundering and terrorist financing (Law 040/2020 art. 31). This rule comes from Law 040/2020. The ordinance adopted on 29 December 2025 replaced the legal framework, and its text could not be obtained, so whether the rule carries over is not confirmed.
Deposit limits
Operators had to offer self-exclusion, moderation and self-limitation of deposits and stakes, and show players their account balance at all times (Law 040/2020 art. 30). This rule comes from Law 040/2020. The ordinance adopted on 29 December 2025 replaced the legal framework, and its text could not be obtained, so whether the rule carries over is not confirmed.
Central monitoring system
On 21 May 2025 the CSJH approved the Gabonese company E-TECH SAS as aggregator, in a public-private partnership, to regulate the financial flows of games and bets.
KYC requirements
Not yet verified
Stake limits
Not yet verified
Mandatory player messaging
Operators had to warn players of the risks of gambling addiction, in wording set by order of the Health Minister, and explain how to register on the barred-player files kept by the ministry (Law 040/2020 art. 30). Under-21s and listed categories were barred from gaming rooms, with a list of excluded persons displayed in each room (arts. 24 and 25). This rule comes from Law 040/2020. The ordinance adopted on 29 December 2025 replaced the legal framework, and its text could not be obtained, so whether the rule carries over is not confirmed.
Reporting obligations
Annual report to the Interior Ministry and the CSJH on responsible gambling actions and on fraud and AML controls (Law 040/2020 art. 31). The gambling tax is declared monthly (CGI art. 407).
Game content restrictions
Slot machines had to be bought new, used for no more than ten years and kept under controlled locking; any transfer or rental of slot machines was banned (Law 040/2020 arts. 23, 42 and 43). This rule comes from Law 040/2020. The ordinance adopted on 29 December 2025 replaced the legal framework, and its text could not be obtained, so whether the rule carries over is not confirmed.

Advertising

Advertising permitted
Not yet verified
Penalties for breach
Six months to three years in prison and a fine of 2 to 10 million FCFA, or either (Law 040/2020 art. 32). This rule comes from Law 040/2020. The ordinance adopted on 29 December 2025 replaced the legal framework, and its text could not be obtained, so whether the rule carries over is not confirmed.

Restrictions

  • Advertising or recruiting players for a gaming establishment that is prohibited, not expressly authorised, or located abroad was an offence punishable by six months to three years in prison and a fine of 2 to 10 million FCFA (Law 040/2020 arts. 32 and 33); penalties doubled where the offence involved a person under 21 (art. 34).
  • No gambling-specific advertising code under the December 2025 framework was found.

Payments

Credit card ban
Not yet verified
Crypto stance
Not yet verified
Currency restrictions
Credit to players and any transaction to pay a stake or a loss inside the venue were banned, cash machines were banned from gaming venues, and games had to be played with the venue's own chips paid in cash (Law 040/2020 arts. 26 to 29). This rule comes from Law 040/2020. The ordinance adopted on 29 December 2025 replaced the legal framework, and its text could not be obtained, so whether the rule carries over is not confirmed.

Enforcement

ISP blocking
Not yet verified
DNS blocking
Not yet verified
Payment blocking
Not yet verified
App store takedowns
Not yet verified
Criminal penalties
Six months to three years in prison and a fine of 2,000,000 to 10,000,000 FCFA, or either, for breaches of the gaming law; doubled for repeat offences or offences involving a person under 21; confiscation of stakes and equipment and temporary or permanent closure (Law 040/2020 arts. 32 to 36). This rule comes from Law 040/2020. The ordinance adopted on 29 December 2025 replaced the legal framework, and its text could not be obtained, so whether the rule carries over is not confirmed.
Operator liability
Operating without an authorisation or licence was an offence (Law 040/2020 arts. 22 and 33), and managers and agents of legal persons were civilly liable for fines and confiscations (art. 37). Since 7 April 2026 earlier authorisations, licences and declarations have lapsed unless the holder was selected by the GDJ (as reported).

Notable actions

  • Gambling operators5 Mar 2025

    The CSJH found that one of nine companies in the sector complied with the law and gave operators one month from 6 March 2025 to comply

  • Illegal operators21 May 2025

    The CSJH gave illegal operators 72 hours to comply with the law and called an extraordinary plenary for 25 May 2025 to decide sanctions

Timeline

  1. 14 Aug 2020

    Ordinance 0012/PR/2020 regulates games of entertainment, money and chance

  2. 18 Feb 2021

    Law 040/2020 ratifies and rewrites the ordinance, creating the CSJH and a declaration regime for online betting

  3. 5 Mar 2025

    The CSJH finds one of nine operators compliant and gives the sector a month to comply

  4. 21 May 2025

    The CSJH approves E-TECH SAS as aggregator to regulate gaming financial flows and gives illegal operators 72 hours to comply

  5. 29 Dec 2025

    The Council of Ministers adopts the gaming reform and the GDJ; the 2026 finance law raises the tax on stakes to 9%

  6. 29 Jan 2026

    Roméo Nguema Ondo appointed Director General of the GDJ

  7. 12 Feb 2026

    The GDJ opens a call for expressions of interest from private operators, closing on 2 March 2026

  8. 26 Feb 2026

    Chair of the GDJ board of directors appointed

  9. 7 Apr 2026

    Earlier authorisations, licences and declarations lapse, as announced by the GDJ

Outlook

The main thing to watch is how the GDJ uses its monopoly: which private operators it selected from the call that closed on 2 March 2026, on what terms, and whether it publishes a register. The texts of the December 2025 ordinances, their ratification and the implementing rules on player protection and advertising have yet to appear in a form we could read. The 2026 finance law expects gambling tax receipts of about 1.24 billion FCFA, against 1.11 billion FCFA forecast for 2025.

Frequently asked questions

Is online betting legal in Gabon?
Only within the state monopoly. Since the December 2025 reform, games of chance are run by La Gabonaise des Jeux, and private operators can take part only if the GDJ selects them. Before that, betting companies could operate online on a five-year declaration under Law 040/2020.
Who regulates gambling in Gabon?
La Gabonaise des Jeux, a state company under the Ministry of the Interior, Security and Decentralisation created in December 2025. It replaced the Commission Supérieure des Jeux de Hasard, which the reform abolished.
Are licences granted under the 2021 law still valid?
The GDJ said earlier authorisations, licences and declarations would lapse on 7 April 2026 unless the holder was selected under its call for expressions of interest, which closed on 2 March 2026.
How is gambling taxed in Gabon?
Operators pay 9% of sums staked in 2026, up from 8%, plus excise duty of 15% and 100,000 FCFA per machine. Games of chance are exempt from VAT. Winnings above 2,000,000 FCFA bear a 15% final withholding.
Where does the gambling tax go?
Under the 2026 finance law, 50% goes to the sport promotion account, 20% to the National Parks Agency and 30% to the general budget.

Sources

  1. Loi n°040/2020 du 18 février 2021 portant ratification de l'ordonnance n°0012/PR/2020 du 14 août 2020 portant réglementation des jeux de divertissement, d'argent et de hasard en République Gabonaise (Journal Officiel n°102 ter du 22 février 2021)

    Journal Officiel de la République Gabonaise

    The official .ga host refused connections on 2026-09-23; the text was read in full from the Internet Archive copy given in archiveUrl. The Council of Ministers of 29 December 2025 adopted a new ordinance on the same subject; its text could not be obtained, so how much of this law survives is not established.

    Archived copy
    Tier 1Accessed 23 Sept 2026Published 22 Feb 2021
  2. Communiqué final du Conseil des Ministres du 29 décembre 2025 (Ministère de l’Intérieur, de la Sécurité et de la Décentralisation: jeux de divertissement, d’argent et de hasard; Gabonaise des Jeux)

    Présidence de la République gabonaise

    The official .ga host refused connections on 2026-09-23; the text was read in full from the Internet Archive copy given in archiveUrl.

    Archived copy
    Tier 2Accessed 23 Sept 2026Published 30 Dec 2025
  3. Communiqué final du Conseil des Ministres du jeudi 29 janvier 2026 (appointment of the Director General of La Gabonaise des Jeux)

    Gouvernement de la République gabonaise

    The official .ga host refused connections on 2026-09-23; the text was read in full from the Internet Archive copy given in archiveUrl.

    Archived copy
    Tier 2Accessed 23 Sept 2026Published 30 Jan 2026
  4. Communiqué final du Conseil des Ministres du 26 février 2026 (appointments to La Gabonaise des Jeux)

    Gouvernement de la République gabonaise

    The official .ga host refused connections on 2026-09-23; the text was read in full from the Internet Archive copy given in archiveUrl.

    Archived copy
    Tier 2Accessed 23 Sept 2026Published 27 Feb 2026
  5. Régulation du secteur des Jeux de Hasard (meeting of the Commission Supérieure des Jeux de Hasard, 21 May 2025)

    Gouvernement de la République gabonaise

    The official .ga host refused connections on 2026-09-23; the text was read in full from the Internet Archive copy given in archiveUrl.

    Archived copy
    Tier 2Accessed 23 Sept 2026Published 22 May 2025
  6. Loi n°041/2025 du 29 décembre 2025 déterminant les ressources et les charges de l’Etat pour l’année 2026 (Journal Officiel n°96 quater spécial du 30 décembre 2025)

    Journal Officiel de la République Gabonaise

    The official .ga host refused connections on 2026-09-23; the text was read in full from the Internet Archive copy given in archiveUrl.

    Archived copy
    Tier 1Accessed 23 Sept 2026Published 30 Dec 2025
  7. Code Général des Impôts 2022, arts. 182 bis, 250 and 405 to 407 bis

    Direction Générale des Impôts (Gabon)

    The official .ga host refused connections on 2026-09-23; the text was read in full from the Internet Archive copy given in archiveUrl. This is the latest consolidated edition the DGI published. Loi n°041/2025 (finance law for 2026) later raised the gambling tax to 9% and the excise duty to 15%; the record uses those later rates.

    Archived copy
    Tier 1Accessed 23 Sept 2026Published 2022
  8. Gabonaise des Jeux : le gouvernement confirme sa volonté de reforme et nomme un premier DG

    Gabonreview

    Tier 3Accessed 23 Sept 2026Published 30 Jan 2026
  9. Jeux d’argent : la GDJ lance un appel à manifestation d’intérêt et reprend la main sur le secteur

    Gabon Media Time

    Tier 3Accessed 23 Sept 2026Published 12 Feb 2026
  10. Sur les 9 sociétés du secteur des jeux de hasard au Gabon, une seule est en conformité avec la législation en vigueur

    TV+ Afrique

    Tier 3Accessed 23 Sept 2026Published 6 Mar 2025

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This page is industry reference information and not legal advice.

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