Gambia: gambling regulation and licensing

The Gambia regulates land-based gambling under legislation that is largely not published online, and taxes it mainly through the winnings of players. There is no dedicated gambling regulator. Casinos are licensed by the Gambia Tourism Board under the Gambia Tourism Board Act 2011, and GIABA counted 14 licensed casinos, all foreign-owned, in 2021. The Criminal Offences Act 2025 makes keeping a gaming house or a betting house an offence, but exempts premises licensed under the Pool Betting (Licensing) Act and allows lotteries licensed by the relevant authority. The Betting and Gaming Act, which the Gambia Revenue Authority administers as a revenue law, is not published online, and neither is the pool betting statute. No law or licence for online betting or online casino was found, so those verticals are recorded as no data, although local press reports that betting companies take bets through apps and street agents. The main fiscal tool is a tax on winnings from betting, gaming, lottery and gambling, which operators deduct at payout and report monthly to the Revenue Authority. The Government raised it from 30% to 40% for 2025 and to 50% for 2026, saying the aim is to fight the harm gambling causes, and announced a digital platform to monitor gaming revenue. Five per cent of pool betting revenue goes to the Ministry of Youth and Sports. Casinos are reporting entities under the AML/CFT Act 2012, but GIABA found in 2022 that the Financial Intelligence Unit had not supervised them. The Government banned all gambling in March 2015; the ban was withdrawn after the change of government in 2017.

Regulator

Gambia Tourism Board (GTB)

Regulator type

Not yet verified

Headline tax

Not yet verified

Licence required

Yes

Minimum age

Not yet verified

Tax base

Not yet verified

Licence required

Yes

Application window

Not yet verified

Local establishment required

Yes

Local server required

Not yet verified

Active licences

14 (as of 3 Sept 2021)

Barriers to entry

The count of 14 covers casinos only. A casino applicant must be a registered company, prove the lawful origin of its capital (AML/CFT Act 2012, s.42) and submit a certificate of character from the Gambia Police Force. GIABA found in 2022 that the Tourism Board did not verify the documents submitted, did not test beneficial owners, significant shareholders or senior managers, and did not screen foreign owners against sanctions lists, and that all casinos were foreign-owned. No licensing criteria for pool betting or lotteries were found.

Headline GGR tax

Not yet verified

Effective date

Not yet verified

Player winnings tax

50% of winnings from betting, gaming, lottery and gambling, announced as a 2026 revenue measure (up from 40% in 2025 and 30% before that). Winnings means the payout from a betting, gaming, lottery, prize competition, gambling or similar transaction under the Betting and Gaming Act, excluding the amount staked. The Budget Speech estimated D72.7 million from the measure in 2026. The amending legislation was not located; the rate rests on the Budget Speech.

Withholding mechanism

The operator deducts the tax when it pays out and files a Pool Betting Tax Return with the Gambia Revenue Authority listing each winning receipt or ticket, the amount won, the tax deducted and the net amount paid. The return is monthly and due 15 days after the end of the month.

Tax base

Not yet verified

Minimum age

Not yet verified

National self-exclusion

Not yet verified

KYC timing

Threshold-based, at the purchase or exchange of chips

AML regime

Casinos are reporting entities under the AML/CFT Act 2012 (Part II of Schedule I) and must apply customer due diligence, keep records and report suspicious transactions to the Financial Intelligence Unit. GIABA rated the casino sector medium-high risk in 2022 and found that the FIU had not supervised it for AML/CFT, had trained casinos only occasionally, and had applied no AML/CFT sanctions to any reporting entity.

AML supervisor

Financial Intelligence Unit (FIU)

Source of funds thresholds

Casino licence applicants must prove the lawful origin of their capital, and of any additional capital on renewal (AML/CFT Act 2012, s.42).

KYC requirements

Casinos must identify anyone who buys or exchanges chips or tokens for more than GMD 10,000 (AML/CFT Act 2012, s.42(2)) and carry out customer due diligence on transactions of US$3,000 or more (AML/CFT Guidelines for DNFBPs, para. 3.4.1).

Stake limits

Not yet verified

Reporting obligations

Monthly Pool Betting Tax Return to the Gambia Revenue Authority, due 15 days after the end of the month.

Advertising permitted

Not yet verified

Penalties for breach

A fine of D100,000 for advertising an unauthorised lottery (Criminal Offences Act 2025, s.140(4)).

ISP blocking

Not yet verified

DNS blocking

Not yet verified

Payment blocking

Not yet verified

App store takedowns

Not yet verified

Administrative penalties

The Gambia Tourism Board may suspend or revoke a casino licence where the holder ceases to be fit and proper (Gambia Tourism Board Act 2011, s.38(1)(a), as cited by GIABA).

Criminal penalties

Keeping a common gaming house is a misdemeanour (Criminal Offences Act 2025, s.138(3)). Owning, managing or assisting a common betting house: one year in prison (s.139(2)). Running a lottery without a licence, or breaching its conditions, is a misdemeanour, and the court may order forfeiture of anything used (s.140(3) and (6)). Advertising an unauthorised lottery: a fine of D100,000 (s.140(4)).

Operator liability

Owners, occupiers and managers of a common gaming or betting house, and anyone running an unlicensed lottery, commit offences under ss.138 to 140 of the Criminal Offences Act 2025; the person acting as keeper of the premises is treated as the keeper (s.141).

Player liability

Anyone found in a common gaming house is presumed to be there for unlawful gaming unless the contrary is proved, and is liable to a fine of D5,000 for a first offence and D20,000, three months in prison or both for each later offence (Criminal Offences Act 2025, s.138(4)).

1. 24 Aug 1973

   The Betting and Gaming Act (Act No. 16 of 1973) commences, as reported by Foroyaa

2. 2011

   The Gambia Tourism Board Act 2011 makes the Board the licensing authority for casinos

3. 2012

   The AML/CFT Act 2012 designates casinos as reporting entities

4. 2 Mar 2015

   The Office of the President bans lotteries, casinos and all forms of gambling

5. 26 May 2017

   The Point reports that the ban has been withdrawn and casinos, lotteries and betting centres have reopened

6. Jun 2022

   GIABA adopts The Gambia mutual evaluation, rating casinos medium-high risk and finding no AML/CFT supervision of the sector

7. Dec 2024

   The 2025 Budget raises the tax on gambling winnings from 30% to 40%

8. 28 Mar 2025

   The National Assembly passes the Criminal Offences Act 2025, restating the gaming, betting house and lottery offences

9. 5 Dec 2025

   The 2026 Budget Speech raises the tax on gambling winnings to 50% and announces a digital revenue platform for gaming

10. 9 Dec 2025

    The National Assembly approves the Appropriation Bill 2026

11. 7 Sept 2026

    The National Assembly opens its budget session, running to 29 October 2026, to consider the budget for 2027

12. 24 Sept 2026

    No gambling bill is listed on the National Assembly bill tracker

The National Assembly's budget session, running from 7 September to 29 October 2026, is to consider the Government's budget for 2027, and the budget speech is the usual vehicle for changes to the winnings tax, which rose in each of the last two budgets. The digital revenue assurance platform for the gaming sector announced in the 2026 Budget Speech is the other item to watch. No gambling bill was listed on the National Assembly bill tracker in September 2026.

Who regulates gambling in The Gambia?

There is no dedicated gambling regulator. The Gambia Tourism Board licenses casinos, the Gambia Revenue Authority administers the Betting and Gaming Act and collects the tax on winnings, and the Financial Intelligence Unit is the AML/CFT supervisor of casinos.

Is online betting legal in The Gambia?

No statute, regulation or licence for online betting or online casino was found, so the record leaves those verticals as no data. The Criminal Offences Act 2025 deals with gaming and betting houses and licensed pool betting premises.

How are gambling winnings taxed in The Gambia?

At 50% of the winnings from 2026, up from 40% in 2025 and 30% before that. Winnings are the payout excluding the stake. The operator deducts the tax at payout and files a monthly Pool Betting Tax Return with the Gambia Revenue Authority, due 15 days after the end of the month.

How many casinos are licensed in The Gambia?

GIABA counted 14 licensed casinos in its 2021 on-site visit, all owned by foreign nationals. No more recent official count was found.

What are the AML rules for casinos in The Gambia?

Casinos are reporting entities under the AML/CFT Act 2012. They must identify anyone buying or exchanging chips or tokens above GMD 10,000, carry out due diligence on transactions of US$3,000 or more, and report suspicious transactions to the Financial Intelligence Unit.

• Senegal
• Ghana
• Liberia
• Guinea
• Nigeria

1. Legal and Board Services Department: revenue laws administered by the Authority

   Gambia Revenue Authority

   Tier 1Accessed 24 Sept 2026
2. Pool Betting Tax Return (form GRA RET 18, version 2)

   Gambia Revenue Authority

   The form is headed "(Betting and Gaming Act 1990)", while Foroyaa reports that the Act was enacted as Act No. 16 of 1973. The statute text is not published online, so the difference could not be resolved; 1990 may refer to a revised edition of the Laws of The Gambia.

   Tier 1Accessed 24 Sept 2026Published 21 Aug 2023
3. Domestic taxes: frequently asked questions and filing deadlines

   Gambia Revenue Authority

   Tier 1Accessed 24 Sept 2026
4. 2026 Budget Speech, delivered to the National Assembly by the Minister of Finance and Economic Affairs

   Ministry of Finance and Economic Affairs, The Gambia

   Tier 2Accessed 24 Sept 2026Published 5 Dec 2025
5. 2025 Budget Speech of the Minister of Finance and Economic Affairs

   Ministry of Finance and Economic Affairs, The Gambia

   Tier 2Accessed 24 Sept 2026Published Dec 2024
6. National Assembly Approves 2026 Budget

   Ministry of Finance and Economic Affairs, The Gambia

   Tier 2Accessed 24 Sept 2026Published Dec 2025
7. Criminal Offences Act 2025 (assent copy, passed 28 March 2025), sections 138 to 141

   Attorney General's Chambers and Ministry of Justice, The Gambia

   Tier 1Accessed 24 Sept 2026Published 28 Mar 2025
8. Anti-money laundering and counter-terrorist financing measures: The Gambia, Second Round Mutual Evaluation Report (adopted June 2022)

   GIABA (Inter-Governmental Action Group against Money Laundering in West Africa)

   Table 1.1 counts 14 casinos as at December 2020 and para. 84 counts 14 licensed casinos as at the on-site visit (23 August to 3 September 2021). Para. 84 says the Central Bank monitors casinos for prudential compliance, while the list of competent authorities in chapter 1 and criterion 28.1(c) give that role to the Gambia Tourism Board under s.16 of the Gambia Tourism Board Act 2011; the Tourism Board is recorded. Read from the Internet Archive copy because the FATF host refuses scripted downloads.

   Archived copy

   Tier 2Accessed 24 Sept 2026Published Jun 2022
9. Sixth Assembly Third and Fourth Ordinary Sessions (Budget Session) of the National Assembly in the 2026 Legislative Year, 7 September to 29 October 2026

   National Assembly of The Gambia

   Tier 1Accessed 24 Sept 2026
10. Bill Tracker

    National Assembly of The Gambia

    Tier 1Accessed 24 Sept 2026
11. Gambians and illegal betting

    Foroyaa Newspaper

    Tier 3Accessed 24 Sept 2026Published 31 Dec 2023
12. Gambling banned in Gambia (text of the Office of the President statement)

    The Point

    Tier 3Accessed 24 Sept 2026Published 2 Mar 2015
13. Gambling resumes in full force

    The Point

    Tier 3Accessed 24 Sept 2026Published 26 May 2017