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Sovereign state
Africa
ISO LS

Lesotho: gambling regulation and licensing

  • Land-based (reference)Regulated
  • Online casinoNot yet verified
  • Online sports bettingNot yet verified
Regulator
Casino Board
Headline tax
Not yet verified
Licence required
Yes
Last verified
24 Sept 2026

Summary

Lesotho regulates gambling through laws written for land-based premises, and none of the statutes we could read provides a licence for online casino or online betting. Casinos and slot machines fall under the Casino Order, 1989. The Casino Board, chaired under the Order by the principal secretary of the tourism ministry, grants a ten-year authorisation to a company registered in Lesotho and a licence for each casino, which must sit in premises licensed as a hotel. Operating a casino without a licence carries a fine of M10,000 or ten years' imprisonment. When the Eastern and Southern Africa Anti-Money Laundering Group assessed Lesotho in late 2022 there were four licensed casinos, three of them trading, all subsidiaries of foreign groups. Betting and gambling shops are licensed separately by the trade ministry's Licensing Officer under the Business Licensing and Registration Act, 2019. Legal Notice 69 of 2020 added gambling and betting to the activities that need a licence, set a registration fee of M150,000 (M50,000 for micro, small and medium enterprises), and requires six-monthly renewal, trading only from designated outlets between 10:00 and 17:00, and no customers under 18. Casinos, lotteries and gambling houses are accountable institutions under the Money Laundering and Proceeds of Crime Act, 2008; casinos must carry out due diligence on transactions of M25,000 or more, and the Casino Board is their AML supervisor. Casino fees, levies and taxes are whatever the Minister prescribes; we could not obtain the Casino Regulations, 1990 that set them, nor the Lotteries Act, 1975. We found no bill to regulate online gambling.

Common pitfalls

Assuming a business licence for a betting outlet covers online betting: the 2020 licence conditions are written for physical outlets with opening hours. Treating the Casino Board as a general gambling regulator: under the Casino Order its remit is casinos and slot machines, while betting shops are licensed by the trade ministry. Relying on third-party guides that cite a "Lesotho National Gambling Board" or a "Lotteries and Betting Act 1984": we found neither in any official source we checked.

Key facts

Regulator
Casino Board
Regulator type
Gaming board
Headline tax
Not yet verified
Licence required
Yes
Minimum age
18+
Tax base
Not yet verified

Licensing

Licence required
Yes
Application window
Not yet verified
Local establishment required
Yes
Local server required
Not yet verified
Active licences
4 (as of 2 Dec 2022)
Bank guarantee or bond
The Board may require the holder of an authorisation to deposit security or a guarantee with the Accountant-General to cover obligations to players (Casino Order, 1989, s. 10(2)).
Notable licensees
Gold Rush Lesotho (Pty) Ltd
Barriers to entry
A casino authorisation goes only to a company registered in Lesotho that shows adequate financial means and directors of integrity; each casino must be in hotel premises, with buildings and facilities to a value set by the Board, and plans approved by the Board (Casino Order, 1989, ss. 8, 10 and 22). Applications are published in the Gazette and open to objection. For betting shops, a foreign business needs a business permit, for which it must show capital of at least M2 million and at least six local employees (Business Licensing and Registration Act, 2019, s. 4).

Licence types

  • Casino authorisation (Casino Order, 1989, s. 8)

    Scope
    Right to establish and operate casinos in Lesotho; may include exclusive protection of the casino business
    Term
    10 years from the start of the casino business
    Fee basis
    Fees, levies and taxes as prescribed by the Minister, payable to the Commissioner of Income Tax (s. 20); the amounts were not in any source we could open
    Renewal terms
    Application two years before expiry, preceded by a notice of intention that the Board publishes in the Gazette; anyone may object within 30 days (s. 12(2) to (4))
  • Casino licence (Casino Order, 1989, s. 10)

    Scope
    One licence per casino, for slot machines only or for slot machines and other games, in premises licensed as a hotel under the Hotels and Restaurants Act, 1984
    Term
    As long as the authorisation it was granted under
    Fee basis
    Prescribed fee with the application (s. 9(3)); amount not in any source we could open
    Renewal terms
    Renewable on terms set by the Board, on the same notice and objection procedure as the authorisation (s. 12)
  • Business licence for gambling and betting activities

    Scope
    Betting and gambling shops, trading only from designated outlets (not from public bars, shebeens or taverns) between 10:00 and 17:00, with no alcohol sales (Sch. 4 item 38)
    Term
    Six months, renewable on the recommendation of an inspector
    Application fee
    LSL 150,000 as of 28 Aug 2020
    Annual fee
    LSL 3,000 as of 28 Aug 2020
    Fee basis
    Registration fee for betting, lottery and gambling of M150,000 for other holders and M50,000 for micro, small and medium enterprises, plus the general licence fee for grant or renewal of M3,000 (M500 for such enterprises) per calendar year (Sch. 15)
    Renewal terms
    Renewed twice a year, subject to an inspector's recommendation (reg. 9; Sch. 4 item 38(e) and (f))

Taxation

Headline GGR tax
Not yet verified
Effective date
Not yet verified
Tax base
Not yet verified

Earmarked levies

  • Casino licence fees, gaming levy and taxes: As prescribed by the Minister (Casino Order, 1989, ss. 20 and 36(2)(a)); the prescribed rates were not in any source we could open (Commissioner of Income Tax, or a person the Commissioner appoints)

Compliance

Minimum age
18+
National self-exclusion
Not yet verified
KYC timing
Threshold based: transactions of M25,000 or more
AML regime
Casinos and lotteries, and gambling houses, are accountable institutions under the Money Laundering and Proceeds of Crime Act, 2008 (Sch. 1). They must keep records for at least five years (s. 17(4)), report suspicious transactions to the Financial Intelligence Unit (s. 18) and register with the Unit within 30 days of starting business (reg. 21 of the 2019 Regulations, applied to DNFBPs by reg. 23).
AML supervisor
Casino Board (for casinos), with the Financial Intelligence Unit
KYC requirements
Casinos must identify and verify customers, keep records and apply the other due diligence steps in regs. 3 to 6 and 11 of the Money Laundering and Proceeds of Crime Regulations, 2019 when a customer transacts M25,000 or more (reg. 22(1)). Casino staff, other than directors of the authorisation holder, may not play in the casino (Casino Order, 1989, s. 31).
Stake limits
Not yet verified
Reporting obligations
Suspicious transaction reports to the Financial Intelligence Unit (Money Laundering and Proceeds of Crime Act, 2008, s. 18). Casino licensees must keep the books and records the Board requires and have them audited by an auditor the Board approves (Casino Order, 1989, s. 29).

Payments

Credit card ban
Not yet verified
Crypto stance
Not yet verified
Permitted methods
Cash and travellers' cheques (Lesotho citizens in casinos), Mobile money (used by casinos for chip purchases and payouts)
Currency restrictions
Casinos must take reasonable precautions to ensure that citizens of Lesotho play only on a cash basis, which includes travellers' cheques but excludes personal cheques, credit cards and other credit (Casino Order, 1989, s. 26). Every licensed business must keep its business accounts with financial institutions in Lesotho (Business Licensing and Registration Regulations, 2020, Sch. 4 para. 4).

Enforcement

ISP blocking
Not yet verified
DNS blocking
Not yet verified
Payment blocking
Not yet verified
App store takedowns
Not yet verified
Administrative penalties
The Casino Board may suspend, revoke or refuse to renew an authorisation or licence (Casino Order, 1989, ss. 4, 17 and 24(2)). The trade ministry's Licensing Officer may impose administrative monetary penalties, suspend or cancel a business licence and order a business to close (Business Licensing and Registration Act, 2019, ss. 12, 41(2) and 43; 2020 Regulations, regs. 32(2) and 33). Failing to register with the Financial Intelligence Unit carries a fine of up to M50,000.
Criminal penalties
Operating a casino without a licence: fine of M10,000 or ten years' imprisonment (Casino Order, 1989, s. 30(2)). Operating a licensable business activity, including betting, without a licence: fine of M100,000 or, in default, imprisonment of five years, or both (Business Licensing and Registration Act, 2019, s. 41(1)(g)).
Operator liability
Police officers of warrant officer class I or above may enter and search a casino without a warrant and seize slot machines or other gaming devices (Casino Order, 1989, s. 28), and on conviction gaming devices may be forfeited (s. 34). Assets used in a licensing offence may be forfeited to the state (Business Licensing and Registration Act, 2019, s. 41(3)).

Timeline

  1. 29 Mar 2019

    Money Laundering and Proceeds of Crime Regulations make the Casino Board the AML supervisor for casinos

  2. 23 Aug 2019

    Business Licensing and Registration Act, 2019 published

  3. 28 Aug 2020

    Legal Notice 69 of 2020 brings gambling and betting shops under business licensing, with a M150,000 registration fee

  4. 2 Dec 2022

    ESAAMLG on-site visit ends; assessors count four licensed casinos, three operating

  5. 9 May 2025

    Gazette notice of Gold Rush Lesotho's intention to apply for renewal of its authorisation to operate slot machines and other games

Outlook

We found no bill or consultation on online gambling or on replacing the Casino Order, 1989. The items with a source are small: the Casino Board gazetted Gold Rush Lesotho's intention to apply for renewal of its authorisation for slot machines and other games in May 2025, with no published outcome, and the ESAAMLG 2023 evaluation found that the Board's licensing checks do not extend to beneficial owners, that the law does not require applicants to provide criminal records (the Board said it checks them, but gave no evidence), and that the Board has no means of detecting unlicensed casinos.

Frequently asked questions

Is online gambling licensed in Lesotho?
Not that we could establish. The Casino Order, 1989 licenses casinos in hotel premises and the 2020 business licensing rules for betting are written for physical outlets. Neither provides for online casino or remote betting, and the status of offshore sites is not settled in any source we could read.
Who regulates casinos in Lesotho?
The Casino Board under the Casino Order, 1989. It issues, renews, suspends and revokes casino authorisations and licences, and it is also the AML supervisor for casinos under the 2019 Money Laundering Regulations.
How is a betting shop licensed in Lesotho?
Through the Licensing Officer of the trade ministry under the Business Licensing and Registration Act, 2019. The registration fee is M150,000, or M50,000 for micro, small and medium enterprises, the licence is renewed every six months on an inspector's recommendation, and shops may trade only from designated outlets between 10:00 and 17:00.
What does a casino need to be licensed in Lesotho?
A company registered in Lesotho with adequate financial means and directors of integrity obtains a ten-year authorisation, then a licence for each casino, which must be in premises licensed as a hotel. Applications are published in the Gazette and anyone may object within 30 days.
What is the minimum gambling age in Lesotho?
18. Casinos must take reasonable precautions to keep under-18s out, and betting and gambling shops may not let under-18s enter or play.
What AML rules apply to casinos in Lesotho?
Casinos are accountable institutions under the Money Laundering and Proceeds of Crime Act, 2008. They must register with the Financial Intelligence Unit, carry out customer due diligence on transactions of M25,000 or more, keep records for at least five years and report suspicious transactions.

Sources

  1. Casino Order, 1989 (Order No. 4 of 1989)

    Lesotho Trade Information Portal (Lesotho Revenue Authority)

    Unofficial retyped text on a government portal whose domain no longer resolves; read from the Internet Archive copy of 18 July 2024. The text has typing errors (for example s. 12(3) reads "390 days"), so figures are only relied on where they are unambiguous; the licensing requirement in s. 30(1) and the renewal procedure in s. 12(3) and (4) are confirmed by the ESAAMLG 2023 report and the 2025 Gazette notice.

    Archived copy
    Tier 1Accessed 24 Sept 2026
  2. Business Licensing and Registration Act, 2019 (Act No. 3 of 2019), ss. 4 and 41 and Sch. 1

    Government of Lesotho, business registrations portal (OBFC reference text)

    A transcription for consultation; the page itself states that only the Lesotho Government Gazette is authoritative. The Gazette scan of the 2020 Regulations, which amend Sch. 1, was read directly.

    Tier 1Accessed 23 Sept 2026Published 23 Aug 2019
  3. Money Laundering and Proceeds of Crime Act, 2008 (Act No. 4 of 2008), as at 25 September 2015: s. 18 and Sch. 1

    LesLII (Lesotho Legal Information Institute)

    LesLII blocks automated access, so the Internet Archive copy of 12 March 2026 was read. This version predates the 2016 amendment cited in the ESAAMLG 2023 report.

    Archived copy
    Tier 1Accessed 23 Sept 2026Published 25 Sept 2015
  4. Tier 1Accessed 23 Sept 2026Published 29 Mar 2019
  5. Registration

    Financial Intelligence Unit, Lesotho

    Tier 1Accessed 23 Sept 2026
  6. Tier 2Accessed 23 Sept 2026

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This page is industry reference information and not legal advice.

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