Skip to content
iGaming Times

Choose your emails

Which emails would you like?

Independent industry intelligence in your inbox. We will email you a link to confirm the emails you ticked, and every email carries a one-click unsubscribe link. Each list can be left on its own.

← Back to the regulatory map
Sovereign state
Africa
ISO GH
Review due

Ghana: gambling regulation and licensing

Republic of Ghana

  • Online sports bettingRegulated
  • Online casinoRegulated
  • Land-based (reference)Regulated
Regulator
Gaming Commission of Ghana
Headline tax
20% GGR
Licence required
Yes
Last verified
23 Sept 2026

Summary

Ghana licenses gambling through the Gaming Commission of Ghana, set up under the Gaming Act, 2006 (Act 721) and answerable to the Minister for the Interior. The Act covers casinos, betting and every other game of chance except the National Lotto, which sits with the National Lottery Authority. It predates online gambling and does not mention it, but the Commission licenses online sports betting, online casino and remote interactive games, and the Fees and Charges (Miscellaneous Provisions) Regulations, 2025 set a fee for each. Its register lists 86 licences held by 69 trade names, all issued on 1 January 2026, including SportyBet, Betway, Betika, BetPawa, Betano and 1xBet. Applicants must be limited liability companies, partly or wholly Ghanaian owned, with minimum stated capital of US$2 million for sports betting and US$2.5 million for casinos. An online sports betting licence costs US$300,000, or US$100,000 for a wholly Ghanaian-owned company, plus a US$50,000 annual operational fee. Operators pay income tax of 20% on gross gaming revenue under the Income Tax Act, 2015 as amended in 2023, filed monthly with the Ghana Revenue Authority. The 10% withholding tax on player winnings introduced at the same time was abolished from 2 April 2025. The VAT Act, 2025 does not list betting among exempt supplies. Advertising needs the Commission's prior approval, may not use celebrities and may not run at prime time. In 2025 the Commission had the payment channels of ten illegal online betting operators blocked and submitted a Legislative Instrument to operationalise the Act; amendments to the Act itself, aimed at digital platforms, have been initiated.

Common pitfalls

Assuming that because the Gaming Act does not mention online gambling it is unlicensed or open to offshore supply: the Commission licenses and charges fees for online sports betting, online casino and remote interactive games, and has blocked the payment channels of unlicensed operators. Quoting the Act's percentage licence fee (2% of minimum stated capital, s.16(2)) instead of the flat US dollar fees the Commission publishes. Treating betting as VAT exempt: the VAT Act, 2025 does not list it among exempt supplies. Relying on the GRA practice note's withholding tax sections, which are spent since 2 April 2025. Citing a ten per cent local ownership minimum: the Act requires only partial or whole Ghanaian ownership, while the fee for online sports betting depends on it.

Key facts

Regulator
Gaming Commission of Ghana (GCG)
Regulator type
Dedicated regulator
Headline tax
20% GGR
Licence required
Yes
Minimum age
18+
Tax base
Income tax of 20% on gross gaming revenue, which is the chargeable income of a lottery operation (Income Tax Act 2015 s.100A and First Schedule para. 7A, inserted by Act 1094); "lottery" includes betting, gaming and any game of chance. For sports betting, remote interactive games and lotto, GGR is total stakes, including free bets and bonuses, less total payouts for the period. For banking table games and route operations it is the closing float less the opening float and fills; for poker and other non-banking games it is the rake and other compensation received. A negative monthly GGR may be carried forward against later months. Other income of the operator is taxed separately.
Capital
Accra
Currency
GHS
Official languages
English

How to get a gambling licence in Ghana

The regulator is the Gaming Commission of Ghana (GCG).

We record 8 licence types for Ghana.

For the Gaming licence (online sports betting), the application fee is $300,000 (as of 23 Sept 2026) and the annual fee is $50,000 (as of 23 Sept 2026).

Applications
Accepted on a rolling basis
Time to licence
The Act requires a decision within twelve months of the application (s.16(1)). Security vetting of directors by the Bureau of National Investigations and the CID, and for foreign directors INTERPOL and the FIC, precedes the fit and proper decision.
Local presence
A local company or establishment is required.
Financial guarantee
No bond is prescribed. Licensees must hold cash or cash equivalents set by the Board in proportion to their capital and operations to cover gaming debts, notify any shortfall within 24 hours and cure it within 72 hours or face suspension (Gaming Act s.23); persistent failure carries a penalty of up to the cedi equivalent of US$20,000 or revocation (s.24).
Headline tax
20% GGR (see Taxation for the full position)

Licence fees in Ghana

Licence typeApplication feeAnnual feeTerm
Gaming licence (online sports betting)Licence fee US$300,000 for a partly Ghanaian-owned company or US$100,000 for a wholly Ghanaian-owned one; renewal US$50,000; annual operational fee US$50,000 (US dollars or the cedi equivalent). Minimum stated capital US$2 million.$300,000 (as of 23 Sept 2026)$50,000 (as of 23 Sept 2026)Calendar year; renewable annually (Gaming Act s.21)
Gaming licence (land-based and hybrid sports betting)Land-based: licence US$40,000, renewal US$25,000, annual operational fee US$50,000, US$500 per branch and per fixed odds terminal. Hybrid: renewal US$30,000, annual operational fee US$50,000, US$50 per branch beyond 50.$40,000 (as of 23 Sept 2026)$50,000 (as of 23 Sept 2026)Calendar year; renewable annually
Gaming licence (online casino)Licence US$50,000; renewal US$25,000; annual operational fee US$50,000.$50,000 (as of 23 Sept 2026)$50,000 (as of 23 Sept 2026)Calendar year; renewable annually
Gaming licence (remote interactive games)Licence US$50,000; renewal US$25,000; annual operational fee US$15,000.$50,000 (as of 23 Sept 2026)$15,000 (as of 23 Sept 2026)Calendar year; renewable annually
Gaming licence (land-based casino)Licence US$50,000; renewal US$25,000; annual operational fee US$50,000; US$1,000 to register each table or roulette machine, with annual renewal fees of US$1,000 per table and US$5,000 per roulette, poker or baccarat. Minimum stated capital US$2.5 million.$50,000 (as of 23 Sept 2026)$50,000 (as of 23 Sept 2026)Calendar year; renewable annually
Gaming licence (route operations)Licence US$30,000; renewal US$15,000; annual operational fee US$15,000. Minimum stated capital US$1.5 million.$30,000 (as of 23 Sept 2026)$15,000 (as of 23 Sept 2026)Calendar year; renewable annually
Gaming licence (scratch card or bingo)Licence US$40,000; renewal US$20,000; annual operational fee US$15,000.$40,000 (as of 23 Sept 2026)$15,000 (as of 23 Sept 2026)Calendar year; renewable annually

Built from the record on this page, last verified 23 Sept 2026. The Licensing and Taxation sections carry the full detail and sources.

Licensing

Licence required
Yes
Application window
Rolling
Local establishment required
Yes
Local server required
Not yet verified
Active licences
86 (as of 23 Sept 2026)
Typical time to licence
The Act requires a decision within twelve months of the application (s.16(1)). Security vetting of directors by the Bureau of National Investigations and the CID, and for foreign directors INTERPOL and the FIC, precedes the fit and proper decision.
Bank guarantee or bond
No bond is prescribed. Licensees must hold cash or cash equivalents set by the Board in proportion to their capital and operations to cover gaming debts, notify any shortfall within 24 hours and cure it within 72 hours or face suspension (Gaming Act s.23); persistent failure carries a penalty of up to the cedi equivalent of US$20,000 or revocation (s.24).
Notable licensees
SportyBet, Betway, Betika, BetPawa, Betano, 1xBet, MSport, Football.com, BetKing, Premier Bet
Certification requirements
Sports betting and online applicants must give details of the game software and its providers, certification of the software, an illustration of the platform and details of technical solution providers; updated software certification is required at each renewal. The Commission does not publish a list of accepted test laboratories.
Barriers to entry
The applicant must be a limited liability company with an identifiable office, a registered service mark, a certificate to commence business and partial or whole Ghanaian ownership (Gaming Act ss.13 and 14). Minimum stated capital is US$2 million for sports betting, US$2.5 million for casinos and US$1.5 million for route operations. The online sports betting licence fee triples, from US$100,000 to US$300,000, if the company is not wholly Ghanaian owned. Directors complete personality note and AML forms for security vetting, and the capital must be shown to be of lawful origin (Anti-Money Laundering Act 2020 s.35).

Licence types

  • Gaming licence (online sports betting)

    Scope
    Online sports betting. Sports betting applicants must also submit odds, sports offered, prize structure, game rules, software certification and an illustration of the platform.
    Term
    Calendar year; renewable annually (Gaming Act s.21)
    Application fee
    $300,000 as of 23 Sept 2026
    Annual fee
    $50,000 as of 23 Sept 2026
    Fee basis
    Licence fee US$300,000 for a partly Ghanaian-owned company or US$100,000 for a wholly Ghanaian-owned one; renewal US$50,000; annual operational fee US$50,000 (US dollars or the cedi equivalent). Minimum stated capital US$2 million.
    Renewal terms
    Renewal fee US$50,000. The Commission writes two months before expiry; the operator must pass a fit and proper test and file tax clearance, an AML form on the source of funds, beneficial ownership, updated software certification, changes to the company and audited accounts.

  • Gaming licence (land-based and hybrid sports betting)

    Scope
    Retail sports betting shops and fixed odds betting terminals; hybrid licences combine retail and online.
    Term
    Calendar year; renewable annually
    Application fee
    $40,000 as of 23 Sept 2026
    Annual fee
    $50,000 as of 23 Sept 2026
    Fee basis
    Land-based: licence US$40,000, renewal US$25,000, annual operational fee US$50,000, US$500 per branch and per fixed odds terminal. Hybrid: renewal US$30,000, annual operational fee US$50,000, US$50 per branch beyond 50.
    Renewal terms
    Renewal fee US$25,000 (land-based) or US$30,000 (hybrid).

  • Gaming licence (online casino)

    Scope
    Online casino games.
    Term
    Calendar year; renewable annually
    Application fee
    $50,000 as of 23 Sept 2026
    Annual fee
    $50,000 as of 23 Sept 2026
    Fee basis
    Licence US$50,000; renewal US$25,000; annual operational fee US$50,000.
    Renewal terms
    Renewal fee US$25,000.

  • Gaming licence (remote interactive games)

    Scope
    Remote interactive games; the register lists 13 such licences for 2026.
    Term
    Calendar year; renewable annually
    Application fee
    $50,000 as of 23 Sept 2026
    Annual fee
    $15,000 as of 23 Sept 2026
    Fee basis
    Licence US$50,000; renewal US$25,000; annual operational fee US$15,000.
    Renewal terms
    Renewal fee US$25,000.

  • Gaming licence (land-based casino)

    Scope
    Casinos, which must operate as clubs (Gaming Act s.58).
    Term
    Calendar year; renewable annually
    Application fee
    $50,000 as of 23 Sept 2026
    Annual fee
    $50,000 as of 23 Sept 2026
    Fee basis
    Licence US$50,000; renewal US$25,000; annual operational fee US$50,000; US$1,000 to register each table or roulette machine, with annual renewal fees of US$1,000 per table and US$5,000 per roulette, poker or baccarat. Minimum stated capital US$2.5 million.
    Renewal terms
    Renewal fee US$25,000.

  • Gaming licence (route operations)

    Scope
    Slot machines placed at several locations.
    Term
    Calendar year; renewable annually
    Application fee
    $30,000 as of 23 Sept 2026
    Annual fee
    $15,000 as of 23 Sept 2026
    Fee basis
    Licence US$30,000; renewal US$15,000; annual operational fee US$15,000. Minimum stated capital US$1.5 million.
    Renewal terms
    Renewal fee US$15,000.

  • Gaming licence (scratch card or bingo)

    Scope
    Scratch cards and bingo.
    Term
    Calendar year; renewable annually
    Application fee
    $40,000 as of 23 Sept 2026
    Annual fee
    $15,000 as of 23 Sept 2026
    Fee basis
    Licence US$40,000; renewal US$20,000; annual operational fee US$15,000.
    Renewal terms
    Renewal fee US$20,000.

  • Promotional gaming permit

    Scope
    Marketing promotions with an element of chance, which need a Commission permit.
    Fee basis
    Service charge of 8% of the total prize value, plus an administrative fee of US$1,000 (budget of GH¢50,000 or more) or US$700 (below GH¢50,000).

Taxation

Headline GGR tax
20% GGR
Effective date
2 Apr 2025
Player winnings tax
No withholding since 2 April 2025. The Income Tax (Amendment) Act, 2025 (Act 1129) abolished the 10% withholding tax on gross winnings from lottery, betting and gaming introduced by Act 1094 in April 2023, removing winnings from investment income and deleting the payer's withholding obligation and rate. Whether winnings can still be assessed as income on another basis was not established from the text of Act 1129.
Withholding mechanism
Operators self-assess: the monthly GGR return and payment are due by the 15th of the following month, and an annual return within four months of the year end. The GRA may establish a revenue monitoring system with access to operators' systems (Revenue Administration Act 2016 s.33A, as cited in the practice note).
VAT treatment
Not exempt on the face of the statute. The Value Added Tax Act, 2025 (Act 1151), assented on 9 December 2025, does not list betting or gaming among exempt supplies in its First Schedule. The repealed Act 870 expressly treated the acceptance of a wager as a taxable activity and a bet as a supply of services; Act 1151 does not repeat those provisions. No GRA guidance on stakes under Act 1151 was found.
Tax base
Income tax of 20% on gross gaming revenue, which is the chargeable income of a lottery operation (Income Tax Act 2015 s.100A and First Schedule para. 7A, inserted by Act 1094); "lottery" includes betting, gaming and any game of chance. For sports betting, remote interactive games and lotto, GGR is total stakes, including free bets and bonuses, less total payouts for the period. For banking table games and route operations it is the closing float less the opening float and fills; for poker and other non-banking games it is the rake and other compensation received. A negative monthly GGR may be carried forward against later months. Other income of the operator is taxed separately.

Compliance

Minimum age
18+
National self-exclusion
Gaming Commission of Ghana self-exclusion programme (127 self-exclusions recorded in 2025)
KYC timing
At onboarding: KYC checks verify identity and age when the account is opened. For occasional play, due diligence applies once a single or daily aggregated transaction reaches the threshold.
AML regime
Operators are accountable institutions under the Anti-Money Laundering Act, 2020 (Act 1044): customer due diligence, sanctions screening against UN lists, suspicious transaction reports to the FIC within 24 hours of confirming suspicion, cash transaction reports within 24 hours of a customer reaching the threshold, and five-year transaction records. The Commission requires proof of the lawful origin of capital at licensing and of additional funds at renewal.
AML supervisor
Gaming Commission of Ghana, with the Financial Intelligence Centre
Source of funds thresholds
The cash transaction reporting threshold is set by the FIC in consultation with the Commission under s.40 of Act 1044; the figure is not stated in the published guidelines.
Central monitoring system
No Commission real-time monitoring system is published. The GRA may establish a revenue monitoring system with access to operators' systems; in January 2025 the Commissioner said the GRA planned a new gaming administration monitoring system.
KYC requirements
Operators must identify and verify customers using the Ghana Card as the sole identifier for all financial and gaming transactions, and verify the card with the issuing authority. In 2025 the Commission signed a memorandum of understanding with the National Identification Authority so that licensed operators can connect to its biometric verification platform.
Stake limits
Not yet verified
Reporting obligations
Licensees keep records prescribed by the Commission and open them to its inspectors and the FIC (Gaming Act s.26), report a bankroll shortfall within 24 hours (s.23) and report dishonoured winnings cheques within 24 hours (s.25). Monthly GGR tax returns go to the GRA by the 15th of the following month.
Game content restrictions
Analogue gaming machines have been banned since 31 December 2021 and may not be imported, assembled or operated.

Advertising

Advertising permitted
Yes
Watershed
Radio and television gaming advertisements may not air at prime time; prime time is not defined in the guidelines.
Sponsorship rules
Sponsorship advertising and publicity must be approved by the Commission. Sponsors may not offer prizes, souvenirs or promotional material to participants in programmes organised for under 18s.
Celebrity and influencer rules
Operators may not use celebrities in advertisements. Endorsers may not suggest that gaming contributed to their success or is a regular source of income.
Social media rules
Social media advertisements need the same approval and must carry the warnings as a crawl for their entire duration.
Mandatory warnings
Warnings such as "Gamble Responsibly", "only 18 years +" and "Gambling is addictive", plus acknowledgement of the Commission, placed at the bottom of billboards and flyers in type at least 30% of the largest font; run as crawls for the whole of television and social media adverts; read clearly on radio and television; displayed at all operator premises.
Penalties for breach
The Commission may revoke the advertising permit, and non-compliance may affect licence renewal. The 2025 fee regulations set an administrative penalty of US$5,000 for breach of Commission guidelines.

Restrictions

  • Every advertisement must be vetted and approved by the Commission before it runs, and the operator must be in good standing; approval lasts as long as the licence and can be revoked.
  • Advertisements must acknowledge the Gaming Commission of Ghana as the regulator.
  • No misleading or unsubstantiated claims, no impression of assured wins and no attacks on competitors.
  • No depiction of excessive gambling, no character shown as wealthy, and no suggestion that gaming brings personal success, professional achievement or wealth.
  • No appeal to persons under 18, no children's songs or cartoon characters, and no advertising in media aimed at children.
  • No gaming advertising during programmes rated Family, PG 18 or Adult Accompaniment, or at public functions likely to be attended by under 18s.
  • No stationary outdoor advertising within 200 metres of preschools, first and second cycle schools, playgrounds or other facilities for under 18s.
  • Scripts in a local language must be submitted with an English translation.

Payments

Credit card ban
Not yet verified
Crypto stance
Not yet verified
Payment blocking regime
No statutory payment blocking regime. In January 2025 the Commission told payment service providers to check with it before onboarding gaming clients, and in 2025 it had the payment platforms of ten illegal online sports betting operators blocked. The AML guidelines treat cryptocurrency deposits into gaming accounts as a red flag; no rule on crypto payments was found.
Withdrawal timeframe rules
A licensee whose winnings cheque is dishonoured must pay the winner by banker's draft or cash within 24 hours (Gaming Act s.25); the 2025 fee regulations impose US$500 for each day an operator defaults in paying winnings.

Enforcement

ISP blocking
Not yet verified
DNS blocking
Not yet verified
Payment blocking
Yes
App store takedowns
Not yet verified
Administrative penalties
Under the 2025 fee regulations: operating without a valid licence, 10% of the licence fee and 30% of the annual operational fee; failure to renew, 10% of the renewal fee; misrepresentation, US$20,000; late documents, US$10,000; breach of guidelines, US$5,000; failure to pay winnings, US$500 a day. Licences may be revoked (Gaming Act s.20) and are suspended if a bankroll shortfall is not made good within 72 hours (s.23(4)); bankroll failures carry up to the cedi equivalent of US$20,000 (s.24).
Criminal penalties
Operating a game of chance without a valid licence (s.63(1), which as published refers to operating one at a club which is not a casino): a fine of not less than 1,000 penalty units or imprisonment of not less than three years, or both, with directors personally liable (s.63(2)). Transferring a licence: not less than 500 penalty units or two years (s.19). Promoting or taking part in unlawful gaming: up to 500 penalty units or two years (s.33).
Operator liability
Directors of a company that operates without a licence are liable to the same penalty unless they prove the offence was committed without their consent and that they exercised due diligence (s.63(2)).
Player liability
The Act makes it an offence to take part in unlawful gaming (s.33(3)) and to be found in an unapproved gaming house (s.35(2)); no provision making it an offence to play with an unlicensed online operator was found.

Notable actions

  • 11 unauthorised gaming companies31 Jan 2025

    The Commission asked the National Communications Authority to restrict access to their websites and told payment service providers to conduct due diligence with the Commission before onboarding gaming clients.

  • Ten illegal online sports betting operators

    Payment platforms blocked during 2025.

  • Illegal casinos in Osu and Tema

    Shut down during 2025; operators penalised and told to regularise.

  • Licensed operators and illegal machines nationwide

    In 2025 three gaming licences were suspended, 55 illegal slot machines seized and two illegal sports betting facilities closed, from 53 onsite inspections, 185 offsite monitoring activities and a monitoring exercise across all 16 regions.

Market data

Figures on this record are drawn from official regulator data.

Online GGR
Not yet verified
Reporting year
2026
Licensed operators
69

Timeline

  1. 22 Dec 2006

    The Gaming Act, 2006 (Act 721) is assented to, establishing the Gaming Commission

  2. 31 Dec 2021

    Analogue gaming machines become obsolete and may no longer be licensed or operated

  3. 3 Apr 2023

    Act 1094 is gazetted: 20% tax on gross gaming revenue and 10% withholding tax on winnings

  4. 24 Apr 2024

    The GRA issues its amended practice note on taxing gross gaming revenue and winnings

  5. 31 Jan 2025

    The Commission asks the NCA to restrict access to 11 unauthorised gaming websites

  6. 26 Mar 2025

    Parliament approves the Income Tax (Amendment) Bill, 2025 abolishing the withholding tax on winnings

  7. 2 Apr 2025

    The Income Tax (Amendment) Act, 2025 (Act 1129) takes effect

  8. 12 Jun 2025

    The Commission reports the swearing-in of a new eleven-member Governing Board

  9. 22 Jul 2025

    The Commission and the FIC hold an AML workshop for operators ahead of the 2026 mutual evaluation

  10. 9 Dec 2025

    The Value Added Tax Act, 2025 (Act 1151) is assented to, replacing Act 870

  11. 1 Jan 2026

    All licences on the register start their 2026 term under the revised fee regime

  12. 15 May 2026

    The Commission launches its 20th anniversary; the Interior Ministry flags illegal online gaming platforms as a concern

Outlook

The Legislative Instrument operationalising the Gaming Act was submitted for approval in 2025, and its finalisation and implementation head the Board's stated priorities, alongside amendments to the Act itself, being progressed with the Attorney General's Department and prompted by the growth of digital and online platforms. Ghana faces a mutual evaluation of its anti-money laundering regime in 2026, for which the Commission and the Financial Intelligence Centre are preparing operators on customer due diligence and sanctions screening. On tax, watch for GRA guidance on how stakes are treated under the VAT Act, 2025, which omits betting from its list of exempt supplies, and for the gaming revenue monitoring system the GRA has said it plans. All but one of the licences on the register are listed as expiring on 31 December 2026, so the next renewal round falls at the end of the year.

Frequently asked questions

Is online gambling legal in Ghana?
Yes, with a licence from the Gaming Commission of Ghana. The Gaming Act, 2006 does not mention online play, but the Commission issues online sports betting, online casino and remote interactive games licences under the 2025 fee regulations, and its register lists 86 licences held by 69 trade names for 2026.
What does an online sports betting licence cost?
US$300,000 for a partly Ghanaian-owned company or US$100,000 for a wholly Ghanaian-owned one, then a US$50,000 renewal fee and a US$50,000 annual operational fee, payable in US dollars or the cedi equivalent. Minimum stated capital is US$2 million. An online casino licence costs US$50,000 plus US$50,000 a year.
Must a licensee be Ghanaian owned?
It must be a limited liability company that is partly or wholly Ghanaian owned (Gaming Act ss.13 and 14). The Act sets no minimum percentage, but a wholly Ghanaian-owned company pays a lower online sports betting licence fee.
How are gambling operators taxed?
At 20% of gross gaming revenue under the Income Tax Act, 2015 as amended by Act 1094. For betting, GGR is stakes, including free bets and bonuses, less payouts. Returns and payment are due to the Ghana Revenue Authority by the 15th of the following month, with an annual return within four months of the year end.
Do players pay tax on winnings?
Operators no longer withhold tax from winnings. The 10% withholding tax introduced in April 2023 was abolished by the Income Tax (Amendment) Act, 2025 with effect from 2 April 2025.
What are the main advertising rules?
Every advertisement needs prior approval from the Commission and must acknowledge it as regulator and carry warnings such as "Gamble Responsibly", "only 18 years +" and "Gambling is addictive". Celebrities may not be used, radio and television adverts may not air at prime time, and outdoor adverts must be at least 200 metres from schools and playgrounds.
Who regulates gambling in Ghana?
The Gaming Commission of Ghana (GCG) regulates gambling in Ghana. Other authorities with a role include Ghana Revenue Authority (GRA) and Financial Intelligence Centre (FIC).
How long does it take to get a gambling licence in Ghana?
The Act requires a decision within twelve months of the application (s.16(1)). Security vetting of directors by the Bureau of National Investigations and the CID, and for foreign directors INTERPOL and the FIC, precedes the fit and proper decision. Last verified 23 Sept 2026.

Glossary and directory

iGT coverage of Ghana

Sources

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. Gaming Commission of Ghana

    Gaming Commission of Ghana

    Tier 1Accessed 23 Sept 2026
  2. About us

    Gaming Commission of Ghana

    Tier 1Accessed 23 Sept 2026
  3. Our licensed operators

    Gaming Commission of Ghana

    Tier 1Accessed 23 Sept 2026
  4. Frequently asked questions

    Gaming Commission of Ghana

    Tier 1Accessed 23 Sept 2026
  5. Complaint form

    Gaming Commission of Ghana

    Tier 1Accessed 23 Sept 2026
  6. Gaming Act, 2006 (Act 721)

    Gaming Commission of Ghana (text of the Act as published by the Commission)

    Tier 1Accessed 23 Sept 2026Published 22 Dec 2006
  7. Requirements for a gaming licence, with the Fees and Charges (Miscellaneous Provisions) Regulations, 2025 fee schedule and administrative penalties

    Gaming Commission of Ghana

    The fee schedule sets flat US dollar licence and renewal fees. Section 16(2) of the Gaming Act sets the licence fee at two per cent of the minimum stated capital and s.21(2) the renewal fee at one per cent. The published schedule is recorded as the fees in use; how the two are reconciled was not established.

    Tier 1Accessed 23 Sept 2026
  8. Guidelines on advertisement

    Gaming Commission of Ghana

    Tier 1Accessed 23 Sept 2026
  9. Anti-money laundering, combating the financing of terrorism and proliferation: guidelines for operators of games of chance

    Gaming Commission of Ghana and the Financial Intelligence Centre

    Tier 1Accessed 23 Sept 2026
  10. 2025 Annual Report and Financial Statements

    Gaming Commission of Ghana

    Tier 2Accessed 23 Sept 2026Published 28 Jul 2026
  11. New Games Commissioner meets operators in the gaming industry

    Gaming Commission of Ghana

    Tier 1Accessed 23 Sept 2026Published 31 Jan 2025
  12. Interior Minister pays working visit to Gaming Commission of Ghana

    Gaming Commission of Ghana

    Tier 1Accessed 23 Sept 2026Published 18 Feb 2025
  13. New Governing Board of the Gaming Commission of Ghana sworn in

    Gaming Commission of Ghana

    Tier 1Accessed 23 Sept 2026Published 12 Jun 2025
  14. Gaming Commission and Financial Intelligence Centre host national workshop on risk-based AML/CFT/CPF supervision ahead of 2026 evaluation for the gaming sector

    Gaming Commission of Ghana

    Tier 1Accessed 23 Sept 2026Published 24 Jul 2025
  15. Gaming Commission of Ghana launches 20th anniversary celebrations

    Gaming Commission of Ghana

    Tier 1Accessed 23 Sept 2026Published 16 May 2026
  16. Ban on analogue gaming machines

    Gaming Commission of Ghana

    Tier 1Accessed 23 Sept 2026Published 15 Aug 2022
  17. Income Tax (Amendment) Act, 2023 (Act 1094)

    Ghana Revenue Authority (gazetted text)

    Tier 1Accessed 23 Sept 2026Published 3 Apr 2023
  18. Amended Practice Note on taxation of gross gaming revenue and winnings from lottery operations under the Income Tax Act, 2015 (Act 896), DT/Lottery/Vrs2/2024

    Ghana Revenue Authority

    The withholding tax sections of this practice note describe the 10 per cent tax on winnings, which Act 1129 abolished from 2 April 2025 (sources gh-mofep and gh-ey-2025). Its gross gaming revenue sections are recorded as current.

    Tier 1Accessed 23 Sept 2026Published 24 Apr 2024
  19. Value Added Tax Act, 2025 (Act 1151)

    Ghana Revenue Authority (gazetted text, scanned)

    Earlier versions of this record, relying on a Big Four tax alert, said gaming and betting were exempt from VAT. The First Schedule (exempt supplies) of Act 1151 does not list betting or gaming, and the original text of the repealed Act 870 (source gh-vat-870) treated the acceptance of a wager as a taxable activity. The exemption claim is not recorded.

    Tier 1Accessed 23 Sept 2026Published 9 Dec 2025
  20. Value Added Tax Act, 2013 (Act 870), original text

    Ghana Revenue Authority

    Tier 1Accessed 23 Sept 2026
  21. Parliament approves landmark tax and fiscal reforms: a giant step towards economic transformation

    Ministry of Finance, Ghana

    Tier 2Accessed 23 Sept 2026Published 27 Mar 2025
  22. Ghana's Parliament amends tax laws following the 2025 budget statement presentation

    EY Global Tax Alerts

    Tier 3Accessed 23 Sept 2026
  23. Financial Intelligence Centre, Ghana

    Financial Intelligence Centre

    Tier 1Accessed 23 Sept 2026
  24. National Communications Authority

    National Communications Authority

    Tier 1Accessed 23 Sept 2026

Spotted something out of date? Report a correction.

This page is industry reference information and not legal advice.

Cookie Preferences

Choose which cookies you want to accept. Essential cookies are required for the website to function properly.

Required

Necessary for the website to function. Cannot be disabled.

Help us understand how visitors interact with our website.

Used to deliver relevant advertisements and track ad performance.

Remember your preferences and settings for a better experience.