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
Legal framework
Primary statutes
Casino Order, 1989 (Order No. 4 of 1989)
- Year
- 1989
- In force
- Yes
- Summary
- Establishes the Casino Board and the two-stage regime of a ten-year authorisation for a company registered in Lesotho and a casino licence for each casino in hotel premises; sets the Gazette notice and objection procedure, the 18+ rule, a cash-only rule for citizens, police search powers and offences. It repealed the Casino Act, 1969 and disapplies the Lotteries Act, 1975 to casinos (ss. 37 and 38).
Business Licensing and Registration Act, 2019 (Act No. 3 of 2019)
- Year
- 2019
- In force
- Yes
- Summary
- No one may carry on an activity listed in Sch. 1 without a licence from the Licensing Officer, and a foreign business also needs a business permit (s. 4). Gambling and betting activities were added to Sch. 1 in 2020. Operating a Sch. 1 activity without a licence is an offence (s. 41).
Money Laundering and Proceeds of Crime Act, 2008 (Act No. 4 of 2008)
- Year
- 2008
- In force
- Yes
- Summary
- Lists gambling houses and casinos and lotteries among accountable institutions (Sch. 1), which must keep records for at least five years (s. 17(4)) and report suspicious transactions to the Financial Intelligence Unit (s. 18).
Lotteries Act, 1975 (Act No. 10 of 1975)
- Year
- 1975
- Summary
- Referred to in s. 37 of the Casino Order, 1989, which disapplies it to casinos. We could not obtain its text, so its scope and current status are not recorded.
Secondary instruments
Business Licensing and Registration Regulations, 2020 (Legal Notice No. 69 of 2020)
- Year
- 2020
- In force
- Yes
- Summary
- Adds "Gambling and betting activities" to the activities that need a business licence (reg. 35), requires betting and gambling licences to be renewed every six months (reg. 9), sets trading conditions for betting shops (Sch. 4 item 38) and a registration fee of M50,000 for micro, small and medium enterprises and M150,000 for other holders (Sch. 15).
Money Laundering and Proceeds of Crime Regulations, 2019 (Legal Notice No. 29 of 2019)
- Year
- 2019
- In force
- Yes
- Summary
- Designates casinos, including internet casinos, as DNFBPs (Sch. 2), makes the Casino Board their AML supervisory authority (Sch. 3) and requires customer due diligence at M25,000 (reg. 22(1)).
Casino Regulations, 1990
- Year
- 1990
- In force
- Yes
- Summary
- Listed by ESAAMLG among the enforceable instruments for casinos. We could not obtain the text, which is where the fees and gaming levy under s. 20 of the Casino Order would be prescribed.
Key amendments
- 29 Mar 2019The Money Laundering and Proceeds of Crime Regulations, 2019 designate the Casino Board as the AML supervisor for casinos and set the M25,000 due diligence threshold.
- 28 Aug 2020Legal Notice 69 of 2020 adds gambling and betting activities to Sch. 1 of the Business Licensing and Registration Act, 2019, bringing betting shops under the business licensing regime.
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
29 Mar 2019
Money Laundering and Proceeds of Crime Regulations make the Casino Board the AML supervisor for casinos
23 Aug 2019
Business Licensing and Registration Act, 2019 published
28 Aug 2020
Legal Notice 69 of 2020 brings gambling and betting shops under business licensing, with a M150,000 registration fee
2 Dec 2022
ESAAMLG on-site visit ends; assessors count four licensed casinos, three operating
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
- 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 copyTier 1Accessed 24 Sept 2026 - Lesotho Government Gazette Vol. 70 No. 40, 9 May 2025: Legal Notice No. 77 of 2025, Gold Rush Lesotho (Intention to Apply for Renewal of Authorisation to Operate Slot Machines and Other Games) Notice, 2025
Lesotho Government Gazette (Government Printer), via Gazettes.Africa
Tier 1Accessed 23 Sept 2026Published 9 May 2025 - Business Licensing and Registration Regulations, 2020 (Legal Notice No. 69 of 2020), Lesotho Government Gazette Vol. 65 No. 71, 28 August 2020 (scan): reg. 9, reg. 35, Sch. 4 item 38 and Sch. 15
Lesotho eRegulations (Government of Lesotho)
Tier 1Accessed 23 Sept 2026Published 28 Aug 2020 - 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 - 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 copyTier 1Accessed 23 Sept 2026Published 25 Sept 2015 - Money Laundering and Proceeds of Crime Regulations, 2019 (Legal Notice No. 29 of 2019): reg. 22 and Schs. 2 and 3
LesLII (Lesotho Legal Information Institute)
Archived copyTier 1Accessed 23 Sept 2026Published 29 Mar 2019 - Registration
Financial Intelligence Unit, Lesotho
Tier 1Accessed 23 Sept 2026 - Anti-money laundering and counter-terrorist financing measures: Kingdom of Lesotho, Second Round Mutual Evaluation Report (September 2023)
Eastern and Southern Africa Anti-Money Laundering Group (ESAAMLG)
Tier 2Accessed 23 Sept 2026 - Casino and Gambling Licensing in Lesotho: What Investors Should Know
Mayet & Associates
Tier 3Accessed 23 Sept 2026