Ghana: gambling regulation and licensing

Ghana is the most conventional of the West African markets on this map. The Gaming Commission of Ghana licenses games of chance under the Gaming Act, 2006 (Act 721) across five classes, with sports betting as Class Two available for land-based operation, online operation or both, and remote, mobile and interactive gaming as Classes Four and Five. Licences run for twelve months and renew annually, and applicants need at least ten per cent Ghanaian ownership. Lotteries sit outside the Commission with the National Lottery Authority under the National Lotto Act, 2006 (Act 722). The fiscal story is the reversal of the 2023 betting tax: the 10 per cent withholding tax on player winnings was repealed with effect from 2 April 2025, while the 20 per cent tax on operator gross gaming revenue stayed. The repeal matters more for market growth than the headline rate suggests, because a withholding tax on winnings is felt by every player at the point of payout while an operator revenue tax is not. Removing it restored the customer proposition without reducing what the state collects from operators.

Regulator

Gaming Commission of Ghana (GCG)

Regulator type

Dedicated regulator

Headline tax

20% GGR

Licence required

Yes

Minimum age

18+

Tax base

Twenty per cent of gross gaming revenue, gross gaming revenue being total amounts staked less winnings paid or payable, charged under the Income Tax Act, 2015 (Act 896) as amended by the Income Tax (Amendment) Act, 2023 (Act 1094) and collected by the Ghana Revenue Authority. Monthly gross gaming revenue returns are due by the 15th of the following month and annual returns within four months of the year end. Gambling is exempt from VAT.

Capital

Accra

Currency

GHS

Official languages

English

Licence required

Yes

Application window

Not yet verified

Local establishment required

Yes

Local server required

Not yet verified

Barriers to entry

Applicants must be at least ten per cent Ghanaian owned and must meet a minimum stated capital, alongside identifiable offices, director criminal clearance, tax clearance and Gaming Commission access to financial records. The specific capital thresholds quoted by commercial licensing intermediaries could not be confirmed against a Tier 1 source and are deliberately not recorded here.

Headline GGR tax

20% GGR

Effective date

2 Apr 2025

Player winnings tax

None since 2 April 2025. The 10 per cent withholding tax on lottery and betting winnings introduced in 2023 was repealed by the Income Tax (Amendment) Act, 2025 (Act 1129).

VAT treatment

Gaming and betting are exempt from VAT.

Tax base

Twenty per cent of gross gaming revenue, gross gaming revenue being total amounts staked less winnings paid or payable, charged under the Income Tax Act, 2015 (Act 896) as amended by the Income Tax (Amendment) Act, 2023 (Act 1094) and collected by the Ghana Revenue Authority. Monthly gross gaming revenue returns are due by the 15th of the following month and annual returns within four months of the year end. Gambling is exempt from VAT.

Minimum age

18+

National self-exclusion

Not yet verified

KYC requirements

The Gaming Commission requires know-your-customer verification using national identification capturing name and date of birth. The clearest statement of the age threshold found at review is the Commission advertising guideline requiring an only 18 years plus warning on all materials.

Stake limits

Not yet verified

Advertising permitted

Yes

Mandatory warnings

Materials must carry warnings to gamble responsibly, that gambling is addictive, and only 18 years plus.

Penalties for breach

Non-compliance affects licence renewal or incurs fines.

Ghana is the counter-example to the African trend of taxing players harder. It tried a 10 per cent tax on winnings in 2023, judged it a failure and scrapped it inside two years, keeping the burden on operator gross gaming revenue instead. Watch whether the 20 per cent gross gaming revenue rate holds through the next budget, and whether the split regulatory perimeter between the Gaming Commission and the National Lottery Authority is consolidated.

Is online gambling legal in Ghana?

Yes. The Gaming Commission of Ghana licenses sports betting for online operation under a Class Two licence, and remote, mobile and interactive gaming under Classes Four and Five, all under the Gaming Act, 2006 (Act 721).

Do players pay tax on winnings in Ghana?

Not since 2 April 2025. The Income Tax (Amendment) Act, 2025 (Act 1129) repealed the 10 per cent withholding tax on betting and lottery winnings. Operators still pay 20 per cent of gross gaming revenue.

1. Gaming Commission of Ghana

   Gaming Commission of Ghana

   Tier 1Accessed 4 Aug 2026
2. Parliament approves landmark tax and fiscal reforms: a giant step towards economic transformation

   Ministry of Finance, Ghana

   Tier 1Accessed 4 Aug 2026Published 27 Mar 2025
3. Gaming Law 2025: Ghana

   Chambers and Partners Global Practice Guides

   This guide states that VAT and corporate income tax no longer apply to gaming operations after Act 1129. EY records only that gaming is VAT exempt and does not support the corporate income tax claim, which is not asserted here.

   Tier 3Accessed 4 Aug 2026
4. West Africa: taxation of the gaming and betting industry in Ghana and Nigeria

   EY Global Tax Alerts

   Tier 3Accessed 4 Aug 2026