Skip to content
iGaming Times

Independent industry intelligence in your inbox. We will email you a link to confirm your subscription, and every newsletter carries a one-click unsubscribe link.

Sovereign state
Africa
ISO LR

Liberia: gambling regulation and licensing

  • Online sports bettingRegulated
  • Online casinoRegulated
  • iLotteryMonopoly
  • Land-based (reference)Regulated
Regulator
National Lottery Authority
Headline tax
Not yet verified
Licence required
Yes
Last verified
24 Sept 2026

Summary

Liberia regulates gambling through the National Lottery Authority (NLA), an autonomous agency created by the National Lottery Authority Act of 2014, approved on 22 December 2014. The Act defines lottery broadly, covering casinos, slot machines, raffles and betting on sports and other events, and makes operating any of them subject to an NLA licence that lasts one year. Detailed rules sit in Gaming Regulation 001 of 2016, amended in 2017 and 2021, which set capital, bankroll, location and suitability requirements for casinos, sports betting, gaming machines and scratch and win. Regulation 001 does not deal with online play, but the NLA's revised fee schedule under Board Resolution No. 005, effective 3 August 2026, sets licence fees of US$90,000 each for online sports betting, online casino and online scratch and win, and its register lists two online casino licences issued in May 2026. The national lottery is reserved to the NLA, which runs draw games with contracted partners. The Revenue Code has no gaming tax on revenue or stakes: gambling services bear the 13% services tax, companies pay 25% income tax, and payers withhold 20% of winnings paid to residents and 30% of those paid to non-residents. In June 2026 the NLA revoked the sports betting licence of LIPAY Inc. for fronting the unlicensed 1xBet brand, and in September it disowned licences sold by its online licensing contractor, Seven Blue Ltd. Regulations 005 and 006 on online gaming are being finalised.

Common pitfalls

Treating a certificate bought from an intermediary as a Liberian licence: the NLA says only it may issue gaming licences, that there is no "Liberia Online Gaming and Casino Commission", that instruments sold by Seven Blue Ltd or its resellers are not NLA licences, and that a "turnkey 50,000" price is not its tariff. Relying on claims that Liberia has no gaming tax: gambling services bear the 13 per cent services tax and winnings are subject to withholding. Reading the NLA register as a list of current licences: it still shows the revoked LIPAY licence and several expired ones. Assuming a local licence can carry an international brand: the NLA treated LIPAY's 1xBet trademark arrangement as a purported transfer. Quoting the licence fees in the December 2024 service charter, which the August 2026 fee schedule supersedes.

Key facts

Regulator
National Lottery Authority (NLA)
Regulator type
Dedicated regulator
Headline tax
Not yet verified
Licence required
Yes
Minimum age
18+
Tax base
No gaming-specific tax on gross gaming revenue or stakes was found in the Revenue Code. Gambling services, defined as the supply of chips in a casino, the sale of lottery tickets and the acceptance of a bet at a track or off-track betting establishment, or other games of chance offered to the public, are taxable services (Revenue Code s.1022(a)(6) and (c)), taxed on the consideration payable (s.1025) at 13 per cent since 1 April 2026. How the consideration is measured for betting and online play was not established. Operators also pay NLA licence and device fees, and income tax on profits.

Licensing

Licence required
Yes
Application window
Rolling
Local establishment required
Yes
Local server required
Not yet verified
Typical time to licence
Regulation 001 requires review within 30 days of receiving all documents, followed by Board approval. The 2026 checklists allow at least 15 working days for due diligence and require a presentation to the NLA; the service charter targets 14 working days.
Bank guarantee or bond
No bond. Licensees must keep a minimum bankroll of 25 per cent of their investment portfolio in a bank account, shown by the latest bank statement on application and by twelve monthly statements on renewal; failing to maintain it is a ground for revocation (Regulation 001 ss.1.3 and 15.1(d)).
Testing labs accepted
Gaming Laboratories International (GLI)
Notable licensees
Premier Bet, Doxx Bet, Star Bet (Fido Tech), Bettomax, ChopLife, Mula Sport, SH Interactive (21.com), Good Game Limited (ChopWin)
Certification requirements
Sports betting platforms must be certified to GLI-19 by GLI Laboratories; technical partners must hold ISO 27001 and ISO 9001 certificates and are subject to due diligence. Casinos must supply machine manufacturer, serial and model details, CCTV coverage, network architecture and integration with the Central Monitoring System once it is complete. Gaming machines must have hard meters (Regulation 001 s.2.10.4).
Barriers to entry
Applicants must be registered to do business in Liberia with a verifiable office and a tax clearance certificate from the LRA (Regulation 001 ss.2.1, 3.1 and 6.1), show an investment portfolio of US$1 million for a casino, US$750,000 for sports betting or US$500,000 for scratch and win, and keep 25 per cent of it in the bank. Beneficial owners, directors and managers are vetted for suitability, and holders of political office or policy-level public service posts may not be licensed (NLA Act s.30). Casino licences are capped at five in Montserrado County, with others granted case by case by Board resolution (Regulation 003); sports betting licences have been granted case by case since 2017, replacing a cap of two (Regulation 002). Licences are not transferable: in 2026 the NLA treated LIPAY Inc.'s trademark arrangement with the 1xBet brand as a purported transfer and revoked its licence.

Licence types

  • Gaming licence (online sports betting)

    Scope
    Digital and mobile sports wagering platforms.
    Term
    One year from issue; renewable annually (NLA Act ss.26 and 27; Regulation 001 s.6.7)
    Application fee
    $500 as of 3 Aug 2026
    Annual fee
    $90,000 as of 3 Aug 2026
    Fee basis
    Non-refundable application fee US$500 and licence fee US$90,000 for each annual term, payable only in US dollars (fee schedule, Resolution No. 005, effective 3 August 2026). Minimum investment portfolio US$750,000 with a bank balance of at least 25 per cent of it (Regulation 001 s.6.1).
    Renewal terms
    Apply at least 45 days before expiry with audited accounts and monthly bank statements; late renewal fee US$2,000. A provisional licence of up to 90 days is issued if the NLA cannot decide in time on an application filed on time.

  • Gaming licence (physical sports betting)

    Scope
    Retail sports betting outlets at approved locations; each sub-office, booth or agent location must be approved (Regulation 001 s.6.2.3).
    Term
    One year from issue; renewable annually
    Application fee
    $500 as of 3 Aug 2026
    Annual fee
    $90,000 as of 3 Aug 2026
    Fee basis
    Licence fee US$90,000; operation fee per additional county "as prescribed" (7 per cent of the licence fee under the 2021 schedule).
    Renewal terms
    As for online sports betting.

  • Sportsbook licence

    Scope
    Dedicated sportsbook operation permit, introduced by the 2026 fee schedule; its scope is not otherwise defined.
    Application fee
    $500 as of 3 Aug 2026
    Annual fee
    $75,000 as of 3 Aug 2026
    Fee basis
    Licence fee US$75,000.

  • Gaming licence (online casino)

    Scope
    Interactive digital casino operations. The register shows two licences issued in May 2026.
    Term
    One year from issue
    Application fee
    $500 as of 3 Aug 2026
    Annual fee
    $90,000 as of 3 Aug 2026
    Fee basis
    Licence fee US$90,000 (new category in the 2026 fee schedule).

  • International online gaming licence

    Scope
    Online licences for international operators, applied for through an NLA online licensing platform supplied under an Online Gaming Licensing Service Agreement of March 2026 with Seven Blue Ltd. On 10 September 2026 the NLA declared that instruments issued or sold by Seven Blue, Seven Blue Liberia Ltd., LisCons or resellers are not NLA licences, and that holders may apply to the NLA for reissue, which is not automatic.
    Fee basis
    No official tariff published for this category. The NLA states that a "turnkey 50,000" price published by intermediaries is not the official fee and that fees may be paid only into its US dollar account at Guaranty Trust Bank (Liberia) Limited.

  • Gaming licence (casino, up to 25 devices)

    Scope
    Category A hotel casino, category B casino or category C stand-alone casino. At most five casino licences in Montserrado County, others case by case; at least one mile from another casino.
    Term
    One year from issue; licence tied to an approved site
    Application fee
    $500 as of 3 Aug 2026
    Annual fee
    $120,000 as of 3 Aug 2026
    Fee basis
    US$120,000 in Montserrado County or US$80,000 in other counties, for up to 25 devices; US$1,000 for each additional table game. Minimum investment portfolio US$1 million with a 25 per cent bankroll.
    Renewal terms
    Apply at least 45 days before expiry with audited accounts, twelve monthly bank statements and an annual report of wagers, winnings and losses.

  • Gaming machine (slot) licence, 1 to 25 machines

    Scope
    Slot machines outside casinos; premises must be at least one mile from a casino.
    Term
    One year from issue
    Application fee
    $500 as of 3 Aug 2026
    Annual fee
    $50,000 as of 3 Aug 2026
    Fee basis
    US$50,000; each additional machine US$1,000 in Montserrado County or US$1,500 in other counties.

  • Mini slot licence (1 to 50 machines)

    Scope
    Compact slot machines, described in the schedule as "Chinese machines".
    Term
    One year from issue
    Application fee
    $500 as of 3 Aug 2026
    Annual fee
    $50,000 as of 3 Aug 2026
    Fee basis
    US$50,000 (up from US$15,000); county registration US$2,000.

  • Scratch and win licence (physical or online)

    Scope
    Physical scratch card sales or digital scratch lottery operations.
    Term
    One year from issue
    Application fee
    $500 as of 3 Aug 2026
    Annual fee
    $90,000 as of 3 Aug 2026
    Fee basis
    US$90,000 for each of the physical and online licences (up from US$50,000). Minimum investment portfolio US$500,000 (Regulation 001 s.3.1).

  • Permits (raffles, promotional competitions) and charitable gaming

    Scope
    Raffle draws and promotional competitions need a permit; non-profit charitable gaming can be exempted (Regulation 001 Parts III and IV).
    Application fee
    $400 as of 3 Aug 2026
    Fee basis
    Application fee US$400 for a permit and US$400 for charitable gaming. Lottery games run by third parties are on contractual terms.

Taxation

Headline GGR tax
Not yet verified
Effective date
1 Apr 2026
Corporate tax
25%
Player winnings tax
Withheld at source by the payer: 20 per cent of gaming winnings paid to residents (Revenue Code s.905(c)) and 30 per cent of those paid to non-residents (s.806(c), as amended by the Tax Amendment Act of 2024). The resident rate is taken from the LRA's consolidated Code; the December 2024 amendments to s.905 that were read do not change it.
Withholding mechanism
The payer of winnings is the withholding agent (Revenue Code ss.806(a) and 905(a)). Failing to withhold or remit attracts the late payment penalty and, since the December 2025 amendments, on conviction for knowingly failing to withhold, fines of up to 50 per cent of the tax for a first offence and 100 per cent for later ones.
VAT treatment
GST still applies: gambling services are taxable services at the 13 per cent services tax rate set by the Liberia Tax Amendment Act of December 2025 (approved 24 March 2026, printed 1 April 2026), up from 12 per cent. VAT is due to replace GST from 1 January 2027; whether the VAT law exempts gambling was not established because its full text was not found.
Tax base
No gaming-specific tax on gross gaming revenue or stakes was found in the Revenue Code. Gambling services, defined as the supply of chips in a casino, the sale of lottery tickets and the acceptance of a bet at a track or off-track betting establishment, or other games of chance offered to the public, are taxable services (Revenue Code s.1022(a)(6) and (c)), taxed on the consideration payable (s.1025) at 13 per cent since 1 April 2026. How the consideration is measured for betting and online play was not established. Operators also pay NLA licence and device fees, and income tax on profits.

Scheduled changes

  • VAT at a standard rate of 15% under the Value Added Tax Law of 2024 as amended in December 2024 from 1 Jan 2027
    Enacted

    Value added tax replaces goods and services tax, including the services tax on gambling services

Earmarked levies

  • Contribution to the NLA Fund: 20% of the proceeds (gross ticket sales) of each lottery, paid within 90 days of the result (NLA Act s.32.3); licence conditions may set the percentage of net proceeds payable (s.25.2(a)). How this applies to betting and casino licensees was not established. (Fund of the National Lottery Authority (NLA Act s.11))

Compliance

Minimum age
18+
National self-exclusion
Not yet verified
AML regime
Gaming operators are reporting entities under Liberia's AML/CFT law and must file suspicious transaction and currency transaction reports with the FIA. The FIA has told operators to set up boards with an independent compliance manager, identify and report beneficial owners, run risk-based compliance programmes and report transactions above set thresholds. Its inspections of licensed gaming operators in late 2024 followed GIABA's 2023 mutual evaluation, which found deficiencies in the gaming sector. Casino licensees must display procedures for detecting suspected money laundering (Regulation 001 s.2.10.1(d)).
AML supervisor
Financial Intelligence Agency of Liberia, with the National Lottery Authority as sector supervisor
Source of funds thresholds
Currency transaction reporting thresholds apply, but the figure for gaming was not found in the sources reviewed. Licence applicants must prove their source of income.
Central monitoring system
Approved by Board resolution but not yet in operation: the Central Monitoring System is to monitor transactions in real time, verify operator turnover declarations and calculate regulatory levies. The 2026 to 2030 strategic plan schedules phase one for 2027.
KYC requirements
Regulation 001 sets no player identification rules. The 2026 casino checklist requires documented AML/KYC procedures, the NLA's online licensing platform includes an AML and KYC compliance review, and the planned National Gaming Payment Gateway is to include player identity verification controls.
Stake limits
Not yet verified
Mandatory player messaging
Every advertisement for gaming, gaming machines or premises must carry a warning against the dangers of addictive and compulsive gaming (Regulation 001 s.19). Licensed premises must display their licence and the odds for each game or bet.
Reporting obligations
Keep for at least five years records of contracts for gaming devices, daily drop or turnover and win or loss per game, bank records and audited annual accounts (Regulation 001 s.17); state in the annual accounts whether internal controls comply (s.18); report unclaimed prizes monthly (s.10); submit an annual report by 30 September and accounts audited within two months of the year end (NLA Act ss.34 and 35).
Game content restrictions
Winnings must be paid on presentation of a valid ticket; unclaimed prizes may go to charity after 60 days with NLA approval (Regulation 001 s.10). Defective gaming machines must be sealed (s.12). Games on a Play Station console may not be offered for gambling (s.16). Lottery licensees must return at least 50 per cent of proceeds as prizes (NLA Act s.32.1).

Advertising

Advertising permitted
Yes
Mandatory warnings
A statement warning against the dangers of addictive and compulsive gaming in every advertisement for gaming, gaming machines or gaming premises (Regulation 001 s.19).
Penalties for breach
Breach of Regulation 001 carries the US$10,000 penalty in the 2026 fee schedule, and can lead to suspension or revocation of the licence.

Restrictions

  • No advertising or promotion of gaming in a false or misleading manner (Regulation 001 s.19).
  • Advertisements must not directly target, promote to or encourage participation by disqualified persons, including anyone under 18 (Regulation 001 s.19).
  • No one may use the word "casino" in a name without an NLA licence (Regulation 001 s.2.10.3).
  • A licensee may not advertise under a brand that hides its own identity: the NLA revoked LIPAY Inc.'s licence in 2026 after its billboards and radio advertising promoted the unlicensed 1xBet brand with only a small reference to the licensee, relying also on the Liberia Intellectual Property Act s.10.13(c) and the General Business Law s.5.7.

Payments

Credit card ban
Not yet verified
Crypto stance
Not yet verified
Local rails
Mobile money (Orange Liberia and MTN)
Payment blocking regime
No statutory payment blocking regime was found. The NLA plans a National Gaming Payment Gateway, authorised by its Board, to integrate licensed banks and mobile money providers, deduct levies automatically and verify player identity; it is not yet live.
Withdrawal timeframe rules
A licensee must pay a prize immediately on presentation of a claim (Regulation 001 s.10.1) and on presentation of the winning ticket (s.6.11.3). Failing to pay a winner is an offence (s.14.1(m)); players can complain to the NLA with their betting slip, ID and details.
Currency restrictions
All NLA fees, levies and penalties must be paid in US dollars, since 10 September 2026 only into the NLA account at Guaranty Trust Bank (Liberia) Limited. Investment portfolio thresholds may be met in US dollars or the Liberian dollar equivalent.

Enforcement

ISP blocking
Not yet verified
DNS blocking
Not yet verified
Payment blocking
Not yet verified
App store takedowns
Not yet verified
Administrative penalties
Penalty for violating Regulation 001: US$10,000 (2026 fee schedule, up from US$3,000); late renewal US$2,000. Licence transfer: a fine of not less than US$2,500 plus revocation (NLA Act s.28.2); promoting lottery syndicates: not less than US$1,000 (s.37.3). Licences can be suspended or revoked on the grounds in s.29 of the Act and s.15 of Regulation 001, and a licence not used within three months of issue is revoked (Regulation 003). In the LIPAY case the NLA fined US$2,500 for each of four violations and barred reapplication for two years.
Criminal penalties
Operating a regulated game without a licence, allowing under 18s to play, forging tickets, failing to pay a winner and other breaches are offences punishable by a fine of not less than "Two Thousand Five United States Dollars" (as printed in both the Act and Regulation 001) or imprisonment of not less than one year, or both (NLA Act s.40.1; Regulation 001 s.14.1).
Operator liability
A licensee is liable for an unlicensed party operating through its licence: in June 2026 LIPAY Inc. was found to have made a purported transfer of its licence to the 1xBet brand and to have permitted an unlicensed foreign entity to operate (Regulation 001 ss.6.9 and 14.1(b)).
Player liability
No provision making it an offence to play with an unlicensed operator was found. Prize claims on wagers by disqualified persons, including under 18s, are invalid (Regulation 001 s.1.3).

Notable actions

  • Colony Casino11 Aug 2025

    Fined by the Financial Intelligence Agency for non-compliance with Liberia's AML/CFT laws and a significant lack of AML/CFT controls.

  • Illegal mini slot machine operators6 Mar 2026

    Dozens of machines seized in raids across several counties after a nationwide shutdown of mini slot operations were publicly destroyed at NLA headquarters; raids continued in Montserrado County in March 2026.

  • Blue Star Hi-Tech Company (Liberia) Limited22 May 2026

    The NLA terminated its agreement to operate the 5/90 lottery and warned the public that Blue Star has no authority to sell tickets or collect funds.

  • LIPAY Inc. (Lipay Bet), trading under the 1xBet brand22 Jun 2026

    Sports betting licence revoked with immediate effect after an administrative hearing found four breaches of Regulation 001; two-year bar on reapplying, the costs of the proceedings assessed against LIPAY and publication of the judgment ordered. The complaint against 1xBet was dismissed without prejudice because it is not a legal entity.

    Fine: $10,000 as of 22 Jun 2026

  • AMS1ONE Solutions Limited3 Aug 2026

    Digital scratch and win partnership agreement terminated after suspension on 20 July 2026 for failing to pay a US$50,000 contribution and to attend a show cause hearing.

  • Seven Blue Ltd and associated resellers10 Sept 2026

    Notice of default, 48-hour administrative directive and demand to cease and desist for selling licences in its own name and that of a fictitious "Liberia Online Gaming and Casino Commission" and collecting fees outside the NLA account; a 60-day cure period runs before possible termination, recovery of fees and referral to the Ministry of Justice and the Liberia Anti-Corruption Commission.

Timeline

  1. 22 Dec 2014

    The National Lottery Authority Act of 2014 is approved, replacing the Liberia National Lotteries Corporation

  2. 22 Jul 2016

    Gaming Regulation 001 takes effect

  3. 18 Jan 2017

    The Board approves Regulation 002, ending the cap of two sports betting licences

  4. 13 Aug 2021

    Regulation 003 allows five casinos in Montserrado County and replaces the fee schedule

  5. 17 Dec 2024

    The Tax Amendment Act of 2024 raises withholding tax on non-residents' gaming winnings to 30%

  6. 13 Nov 2025

    The NLA launches the 5/90 lotto with Blue Star Hi-Tech Liberia Limited

  7. 13 Feb 2026

    The NLA launches its 2026 to 2030 strategic plan, including Regulations 005 and 006 on online gaming

  8. 6 Mar 2026

    Confiscated illegal mini slot machines are destroyed at NLA headquarters

  9. 24 Mar 2026

    The Liberia Tax Amendment Act of December 2025 is approved, raising the services tax to 13%

  10. 26 May 2026

    The first online casino licence on the NLA register is issued, to Good Game Limited (ChopWin)

  11. 22 Jun 2026

    The NLA revokes the sports betting licence of LIPAY Inc. over its use of the 1xBet brand

  12. 3 Aug 2026

    The revised fee schedule under Resolution No. 005 takes effect, adding an online casino licence

  13. 10 Sept 2026

    The NLA serves a notice of default on Seven Blue Ltd and disowns licences it sold

Outlook

The NLA is finalising Regulations 005 and 006, which would put its authority over online gaming platforms on an express regulatory footing, and says it is developing a licensing framework for prediction markets. The dispute with Seven Blue Ltd, its online licensing contractor, has a 60-day cure period from the notice of 10 September 2026, after which the NLA may terminate the agreement, recover fees collected outside its account and go to court; operators holding licences sold through Seven Blue or its resellers must apply to the NLA for reissue. On tax, value added tax is due to replace goods and services tax from 1 January 2027 according to the LRA, at a standard rate of 15 per cent under the 2024 amendment. The NLA's strategic plan schedules e-licensing and phase one of a central monitoring system for 2027, fee optimisation and an AML/CFT rollout for 2029.

Frequently asked questions

Can online gambling be licensed in Liberia?
Yes. The National Lottery Authority Act of 2014 covers betting and casino games, and the NLA's fee schedule effective 3 August 2026 sets US$90,000 licences for online sports betting, online casino and online scratch and win. The register lists two online casino licences issued in May 2026. Gaming Regulation 001 does not yet deal with online play; Regulations 005 and 006 are being finalised.
Who can issue a Liberian gaming licence?
Only the National Lottery Authority. In September 2026 it declared that licences issued or sold by its contractor Seven Blue Ltd, or in the name of a "Liberia Online Gaming and Casino Commission", are not NLA licences, and that all fees must be paid into the NLA's US dollar account at Guaranty Trust Bank (Liberia) Limited. Holders may apply to the NLA for reissue.
What does a licence cost?
A non-refundable US$500 application fee plus the annual licence fee: US$90,000 for online or physical sports betting, online casino or scratch and win, US$75,000 for a sportsbook licence, US$120,000 for a casino in Montserrado County (US$80,000 elsewhere) and US$50,000 for slot or mini slot machines. Fees are payable only in US dollars.
How are operators and players taxed?
There is no tax on gross gaming revenue or stakes. Gambling services are subject to the 13 per cent services tax, companies pay 25 per cent income tax (or a 2 per cent minimum tax on gross income), and payers withhold 20 per cent of winnings paid to residents and 30 per cent of winnings paid to non-residents. VAT is due to replace GST from 1 January 2027.
What are the capital requirements?
Regulation 001 requires an investment portfolio of at least US$1 million for a casino, US$750,000 for sports betting and US$500,000 for scratch and win, with at least 25 per cent held in a bank account as a bankroll. Applicants also need Liberian business registration, a verifiable office and LRA tax clearance.
What is the minimum age?
18. Selling a lottery ticket to anyone under 18 is an offence under the NLA Act, licensees may not let minors play, and prize claims by under 18s are invalid. The NLA ran a nationwide crackdown on underage gambling in 2026.

Sources

  1. National Lottery Authority (home page)

    National Lottery Authority of Liberia

    Tier 1Accessed 23 Sept 2026
  2. An Act to Repeal the Act Incorporating the Liberia National Lotteries Corporation of 1993 and to Enact in Lieu thereof the National Lottery Authority Act (National Lottery Authority Act of 2014)

    National Lottery Authority of Liberia (scanned handbill published by authority of the Ministry of Foreign Affairs)

    The handbill states the Act was approved on 22 December 2014 and printed on 6 March 2015; Gaming Regulation 001 (s.1.2) gives 6 March 2015 as the date of establishment. The scanned text was read by optical character recognition, and the general penalty in s.40.1 reads "not less than Two Thousand Five United States Dollars" as printed.

    Tier 1Accessed 23 Sept 2026Published 22 Dec 2014
  3. Gaming Regulation 001 (approved 2016)

    National Lottery Authority of Liberia

    Tier 1Accessed 23 Sept 2026Published 22 Jul 2016
  4. Amendment to the National Lottery Authority Gaming Regulation 001 (Regulation 002)

    National Lottery Authority of Liberia

    The instrument states Board approval on 18 January 2017; Regulation 003 refers to it as Regulation 002 of 23 May 2017. The Board approval date is recorded.

    Tier 1Accessed 23 Sept 2026Published 18 Jan 2017
  5. Amendment to the National Lottery Authority Gaming Regulation 001 and Regulation 002 (Regulation 003), with Appendix II fee schedule 2021

    National Lottery Authority of Liberia (scanned)

    Tier 1Accessed 23 Sept 2026Published 13 Aug 2021
  6. Revised fee schedule: official schedule of licensing fees, permits and administrative levies (Resolution No. 005, effective 3 August 2026)

    National Lottery Authority of Liberia

    Tier 1Accessed 23 Sept 2026Published 3 Aug 2026
  7. NLA announces revised fee schedule under Resolution No. 005

    National Lottery Authority of Liberia

    Tier 1Accessed 23 Sept 2026Published 8 Aug 2026
  8. Checklist (sports betting) 2026

    National Lottery Authority of Liberia

    The document is headed "Requirements for promotional competitions licence" but its checklist is titled "Check list (sports betting) 2026" and the NLA links it as the sports betting requirements.

    Tier 1Accessed 23 Sept 2026
  9. Casino licensing, inspection and compliance checklist 2026

    National Lottery Authority of Liberia

    Tier 1Accessed 23 Sept 2026
  10. Licensed operators

    National Lottery Authority of Liberia

    As published on 23 September 2026 the register still lists LIPAY Inc. (Lipay Bet), whose licence the NLA revoked on 22 June 2026, and several licences with expiry dates already past. It is recorded as the NLA's published list, not as a count of current licences.

    Tier 1Accessed 23 Sept 2026
  11. Send us your complaint

    National Lottery Authority of Liberia

    Tier 1Accessed 23 Sept 2026
  12. Frequently asked questions

    National Lottery Authority of Liberia

    Tier 1Accessed 23 Sept 2026
  13. Service delivery charter for the National Lottery Authority (December 2024)

    National Lottery Authority of Liberia

    The charter lists licence costs of US$80,000 for sports betting (physical and online), US$90,000 for online-only sports betting, US$100,000 for a casino and US$40,000 for slot machines. These are superseded by the revised fee schedule effective 3 August 2026 (source lr-fees-2026).

    Tier 1Accessed 23 Sept 2026
  14. National Lottery Authority of Liberia Strategic Plan 2026 to 2030

    National Lottery Authority of Liberia

    Tier 2Accessed 23 Sept 2026Published 13 Feb 2026
  15. NLA officially launches five-year strategic plan (2026 to 2030)

    National Lottery Authority of Liberia

    Tier 1Accessed 23 Sept 2026Published 16 Feb 2026
  16. Online gaming licensing for international operators

    National Lottery Authority of Liberia

    The page describes the NLA as "established in 1982", which conflicts with the 2014 Act that created it (the 1982 date appears to refer to a predecessor lottery body). The licensing portal it links, gaming.nla.gov.lr, did not resolve when checked on 23 September 2026.

    Tier 1Accessed 23 Sept 2026
  17. Central Monitoring System (CMS)

    National Lottery Authority of Liberia

    Tier 1Accessed 23 Sept 2026
  18. National Gaming Payment Gateway Platform

    National Lottery Authority of Liberia

    Tier 1Accessed 23 Sept 2026
  19. NLA revokes LIPAY Inc. sports betting licence following regulatory violations

    National Lottery Authority of Liberia

    The press release attributes the findings to "a ruling by the 6th Judicial Circuit Court". The published ruling (source lr-lipay-ruling) is a judgment of an NLA administrative hearing officer in Montserrado County; the ruling is recorded as the authority.

    Tier 1Accessed 23 Sept 2026Published 30 Jun 2026
  20. National Lottery Authority v. LIPAY Inc. and 1xBet: ruling and judgment of the NLA administrative hearing

    National Lottery Authority of Liberia

    Tier 1Accessed 23 Sept 2026Published 22 Jun 2026
  21. NLA issues notice of default to Seven Blue Ltd; reaffirms commitment to regulatory integrity

    National Lottery Authority of Liberia

    Tier 1Accessed 23 Sept 2026Published 10 Sept 2026
  22. Notice of default, administrative directive and demand to cease and desist (Seven Blue Ltd)

    National Lottery Authority of Liberia

    Tier 1Accessed 23 Sept 2026Published 10 Sept 2026
  23. Public notice NLA/PN/2026/09.02, issued with Administrative Directive NLA/AD/2026/001

    National Lottery Authority of Liberia

    Tier 1Accessed 23 Sept 2026Published 10 Sept 2026
  24. NLA suspends digital lottery scratch and win partnership agreement with AMS1ONE Solutions Limited

    National Lottery Authority of Liberia

    Tier 1Accessed 23 Sept 2026Published 20 Jul 2026
  25. National Lottery Authority terminates digital lottery scratch and win partnership agreement with AMS1ONE Solutions Limited

    National Lottery Authority of Liberia

    Tier 1Accessed 23 Sept 2026Published 4 Aug 2026
  26. Public notice: termination of Blue Star Hi-Tech Company (Liberia) Limited's authority to operate the 5/90 lottery

    National Lottery Authority of Liberia

    Tier 1Accessed 23 Sept 2026Published 3 Aug 2026
  27. 5/90 Ball Lotto Games officially launched

    National Lottery Authority of Liberia

    Tier 1Accessed 23 Sept 2026Published 3 Feb 2026
  28. National Lottery Authority crackdown on under-aged gambling across Liberia

    National Lottery Authority of Liberia

    Tier 1Accessed 23 Sept 2026Published 17 Feb 2026
  29. NLA destroys confiscated illegal mini slot machines to combat proliferation and under-aged gambling

    National Lottery Authority of Liberia

    The release is dated 3 March 2026 but says the machines were destroyed at NLA headquarters on Friday, 6 March 2026; the date in the text is recorded.

    Tier 1Accessed 23 Sept 2026Published 3 Mar 2026
  30. NLA continues raids on illegal mini slot machines in Montserrado

    National Lottery Authority of Liberia

    Tier 1Accessed 23 Sept 2026Published 9 Mar 2026
  31. Liberia Revenue Code as amended

    Liberia Revenue Authority

    This is the consolidated text the LRA publishes (uploaded 2021). Sections 806(c), 1000 and 1021 have since been amended by the Tax Amendment Act of 2024 and the Liberia Tax Amendment Act of December 2025 (sources lr-ta-2024 and lr-ta-dec2025); the later rates are recorded. No later consolidation was found.

    Tier 1Accessed 23 Sept 2026
  32. Tax Amendment Act of 2024 amending certain portions of Chapters 8 and 10 of the Liberia Consolidated Revenue Code as Amended

    Liberia Revenue Authority (scanned handbill)

    Tier 1Accessed 23 Sept 2026Published 17 Dec 2024
  33. Tax Amendment Act of December 2024 amending the Liberia Consolidated Revenue Code as Amended

    Liberia Revenue Authority (scanned handbill)

    Tier 1Accessed 23 Sept 2026Published 17 Dec 2024
  34. An Act to Amend the Liberia Revenue Code, to be referred to as Liberia Tax Amendment Act of December 2025

    Liberia Revenue Authority (scanned handbill)

    Tier 1Accessed 23 Sept 2026Published 24 Mar 2026
  35. An Act to Amend Sections 1003 and 1066(a) of the Value Added Tax Law of 2024

    Liberia Revenue Authority (scanned handbill)

    Tier 1Accessed 23 Sept 2026Published 17 Dec 2024
  36. Important revenue notice: adjustment to goods and services tax (GST) rates

    Liberia Revenue Authority

    Tier 2Accessed 23 Sept 2026Published 7 Apr 2026
  37. LRA extends VAT awareness to lawyers ahead of 2027 rollout

    Liberia Revenue Authority

    The amending Act of December 2024 (source lr-vat-amend) sets the standard VAT rate at 15 per cent and commencement at the earlier of 18 months after publication or 1 July 2026. The LRA now gives 1 January 2027 as the full implementation date, with registration from July 2026. The LRA date is recorded as the expected start.

    Tier 2Accessed 23 Sept 2026
  38. National Lottery Authority reaffirms to fully support AML/CFT compliance by all gaming entities in Liberia's gaming sector

    Financial Intelligence Agency of Liberia

    Tier 2Accessed 23 Sept 2026Published 15 Aug 2025
  39. Regulators and supervisors

    Financial Intelligence Agency of Liberia

    Tier 1Accessed 23 Sept 2026
  40. FIA fines Colony Casino for its non-compliance with the AML/CFT laws of Liberia

    Financial Intelligence Agency of Liberia

    Tier 1Accessed 23 Sept 2026Published 11 Aug 2025

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.