Madagascar: gambling regulation and licensing
- Online sports bettingRegulated
- Online casinoRegulated
- Online pokerRegulated
- iLotteryRegulated
- Land-based (reference)Regulated
- Regulator
- Ministry of the Interior and Decentralisation
- Headline tax
- Not yet verified
- Licence required
- Yes
- Last verified
- 24 Sept 2026
Summary
Madagascar licenses gambling through the Ministry of the Interior and Decentralisation. The statutory base is old. Law 62-019 of 1962 prohibits lotteries of every kind, apart from charitable and arts lotteries authorised case by case, and Law 71-011 of 1971 derogates from that ban to allow temporary, revocable authorisations for gaming houses, which under-21s may not enter. Decree 2026-472 of 5 February 2026, made under Law 71-011, is now the working text. It sorts gambling into six categories, including sports betting and lotteries (category 4) and online gambling (category 5), and requires a separate Interior Ministry authorisation for each, after the opinion of a National Gaming Commission. Operators must be Malagasy companies and declare their beneficial owners, and online operators must host their servers in Madagascar. Every authorised operator must connect to a national gambling data platform, which a single private provider may run. Existing operators had six months to renew their authorisations. The ministerial orders that are to set licensing conditions and platform rules were not found, and no register of authorised operators is published. There is no national duty on gaming revenue in the tax code: operators pay 20% VAT on the total sums they collect and 20% income tax, and a levy on gross gaming revenue needs a finance law; none was found in the 2026 finance laws. Bill 019/2026, deposited in the National Assembly on 16 June 2026, would replace Law 71-011 and the decree with a statute that adds criminal penalties. It was not adopted in the extraordinary session that ended in early September 2026.
Common pitfalls
Treating the 2026 decree as settled law: it rests on a 1971 law that only covers gaming houses, while Law 62-019 still prohibits lotteries, and Bill 019/2026 would restate the regime in a statute. Assuming an offshore licence is enough for online supply: the decree requires a Malagasy company, a specific authorisation for online gambling and servers hosted in Madagascar. Overlooking the data platform: connection is a condition of keeping any authorisation. Assuming there is a national gaming duty: the tax code has none in force, but VAT is charged on the total sums collected, not on margin.
Key facts
- Regulator
- Ministry of the Interior and Decentralisation (MID)
- Regulator type
- Government ministry
- Headline tax
- Not yet verified
- Licence required
- Yes
- Minimum age
- 21+
- Tax base
- No national levy on gaming revenue is in force in the tax code: the chapter on a levy on gaming proceeds (arts. 03.02.10 to 03.02.12) is marked repealed. The gaming-related taxes that remain are local: a commune licence tax on tombolas and lotteries and a tax on radio and television games of Ar 10 per SMS and Ar 20 per call (arts. 10.06.79 to 10.06.81 and 10.13.01 to 10.13.03). For VAT, a gaming operator's taxable base is its gross proceeds, defined as the total sums collected or received (Code des impôts art. 06.01.11, 5°). Decree 2026-472 art. 35 lets the State levy a share of gross gaming revenue only if a finance law authorises it; none was found in the 2026 finance law or amending finance law. Law 71-011 arts. 8 to 10 set an entry stamp duty and progressive levies on gross gaming receipts in Malagasy francs, whose current application could not be confirmed.
Legal framework
Primary statutes
Law No. 62-019 of 6 July 1962 prohibiting lotteries
Loi n° 62-019 du 6 juillet 1962 portant prohibition des loteries
- Year
- 1962
- In force
- Yes
- Summary
- Lotteries of every kind are prohibited throughout Madagascar (art. 1). Any operation offered to the public that raises the hope of a gain acquired by chance is treated as a lottery (art. 2). Breaches are punished under article 410 of the Penal Code, and anyone who publicises such lotteries or facilitates the issue of tickets under article 411 (arts. 3 and 4). Lotteries of movable objects for charity or the arts may be authorised by the provincial head or the head of state, with capped issue values and a four-member control commission (arts. 5 to 9). Amended by Ordinance 62-102 of 1 October 1962, which we did not obtain.
Law No. 71-011 of 30 June 1971 regulating gaming houses and setting their tax regime
Loi n° 71-011 portant réglementation des maisons de jeux et fixant le régime fiscal de ces maisons
- Year
- 1971
- In force
- Yes
- Summary
- By derogation from Law 62-019, establishments may be given a temporary, revocable authorisation to open gaming houses (art. 1), by joint order of the Interior, Finance and Tourism ministers after a public inquiry and the opinions of a special gaming commission and the mayor (art. 2). The order fixes the term, the games allowed and opening hours (art. 3). Directors and management must be approved by the Interior Minister and have clean records (art. 6); farming out a gaming house is banned; under-21s may not enter gaming rooms (art. 7). Articles 8 to 10 set an entry stamp duty and progressive levies on gross gaming receipts in Malagasy francs. Gaming policing sits with the Interior Ministry and tax control with the Finance Ministry (art. 11).
Secondary instruments
Decree No. 2026-472 of 5 February 2026 regulating gambling activities and gaming establishments
Décret n° 2026-472 portant règlementation des activités liées aux jeux d'argent et des établissements de jeux
- Year
- 2026
- In force
- Yes
- Summary
- Made under Law 71-011 and covering online gambling. The Interior Ministry regulates, authorises after the opinion of a National Gaming Commission, polices and sanctions (art. 4). Six categories of gambling, each needing its own authorisation (arts. 7 and 8); online operators must host servers in Madagascar and meet data, minors and anti-fraud duties (art. 9). Operators must be Malagasy companies and declare shareholders and beneficial owners (art. 11). Legal age 21 (art. 23); player protection, player registers and annual reports (arts. 24 to 28). A national monitoring and data platform, which every authorised operator must connect to, may be run by a single private provider (arts. 29 to 31). Tax follows the tax code and finance law (arts. 34 and 35). AML duties (arts. 36 to 39), administrative sanctions and player bans (arts. 40 to 48). Existing operators had six months to comply and renew authorisations (art. 49). In force on broadcast publication (art. 51).
Key amendments
- 5 Feb 2026Decree 2026-472 repeals Decree 72-033 of 15 February 1972 on the organisation and operation of gaming houses and the earlier rules on tombolas and lotteries (art. 50).
Pending legislation
Bill No. 019/2026 of 2 June 2026 regulating gambling activities and gaming establishments
- Stage
- Deposited by the Government on 16 June 2026 and shown as "Dépôt officiel" on the National Assembly record on 23 September 2026. It was on the agenda of the second extraordinary session of 2026 but was not adopted and was held over to a later session; the Assembly's president has asked the Government for a further extraordinary session.
- What it changes
- Would replace Law 71-011 and Decree 2026-472 with a statute (art. 60). The Interior Ministry stays the regulator and licenses premises and each type of game after consulting the ministries concerned (arts. 4, 9, 13 and 15). Online operators must host servers in Madagascar (art. 8) and connect to the national platform (art. 31). Age 21 (art. 22). Betting on credit and operator loans to players are banned (art. 24). New offences: operating gambling or opening a gaming establishment without authorisation, 1 to 5 years and MGA 10 million to 50 million (art. 52); advertising gambling, including unauthorised gambling, a fine of MGA 10 million to 30 million (art. 49); selling unauthorised tickets or online tokens, 1 to 6 months and MGA 2 million to 8 million (art. 50); breach of the platform duty, 3 months to 3 years (art. 57). One year to comply (art. 58).
Licensing
- Licence required
- Yes
- Application window
- Not yet verified
- Local establishment required
- Yes
- Local server required
- Yes
- Certification requirements
- Equipment and software must conform to the technical standards in force (Decree 2026-472 art. 19); premises or technical platforms must meet security and cyber security standards (art. 13).
- Barriers to entry
- Operators must be companies under Malagasy law and declare every direct or indirect shareholder and their beneficial owners, reporting substantial changes within a month (Decree 2026-472 art. 11). Authorisations depend on the probity and technical and financial capacity of the applicant, distance from schools, places of worship and hospitals, and the views of local authorities and security services (art. 13). Online operators must host servers in Madagascar (art. 9) and every operator must connect to the national data platform as a condition of keeping its authorisation (art. 31). Funding from foreign states, public bodies, public enterprises or NGOs is banned (art. 39). The implementing orders on conditions and procedure were not found and no register is published.
Licence types
Authorisation to open a gaming establishment
- Scope
- Premises open to the public where gambling is organised: casinos, gaming halls and similar establishments
- Term
- Not fixed by the decree; under Law 71-011 art. 3 the authorising order sets the duration
- Renewal terms
- May be suspended or withdrawn for irregularities or if the conditions are no longer met (Decree 2026-472 art. 14). Existing establishments had to renew within six months of the decree (art. 49).
Operating authorisation for a category of gambling
- Scope
- One authorisation per category: 1 casinos in hotels of at least three stars; 2 casinos outside hotels; 3 slot machine and virtual betting halls; 4 betting on animals, sports betting, lotteries, tombolas and scratch cards; 5 online gambling; 6 traditional outdoor games
- Term
- Temporary; personal, revocable and non-transferable (Decree 2026-472 art. 17)
- Renewal terms
- Conditions and procedure to be set by order of the Interior Minister (art. 20).
Import and trade authorisations for gaming equipment
- Scope
- Importing, and trading in, gambling equipment and accessories
Taxation
- Headline GGR tax
- Not yet verified
- Effective date
- Not yet verified
- Corporate tax
- 20%
- VAT treatment
- Gaming is a VAT-taxable activity (Code des impôts art. 06.01.02) at the standard 20% rate (art. 06.01.12), charged on the total sums collected or received (art. 06.01.11, 5°). Neither 2026 finance law changes the gaming base or the 20% standard rate; the amending finance law only adds a reduced 5% rate for luxury rice to art. 06.01.12.
- Tax base
- No national levy on gaming revenue is in force in the tax code: the chapter on a levy on gaming proceeds (arts. 03.02.10 to 03.02.12) is marked repealed. The gaming-related taxes that remain are local: a commune licence tax on tombolas and lotteries and a tax on radio and television games of Ar 10 per SMS and Ar 20 per call (arts. 10.06.79 to 10.06.81 and 10.13.01 to 10.13.03). For VAT, a gaming operator's taxable base is its gross proceeds, defined as the total sums collected or received (Code des impôts art. 06.01.11, 5°). Decree 2026-472 art. 35 lets the State levy a share of gross gaming revenue only if a finance law authorises it; none was found in the 2026 finance law or amending finance law. Law 71-011 arts. 8 to 10 set an entry stamp duty and progressive levies on gross gaming receipts in Malagasy francs, whose current application could not be confirmed.
Earmarked levies
- Licence tax on the organisation of tombolas and lotteries (impôt de licence): Set by the commune, at most 10% of the value of tickets put on sale (The commune or region, depending on the scale of the operation; for a national operation, the region where the organiser is based)
Compliance
- Minimum age
- 21+
- National self-exclusion
- Interior Ministry file of persons banned from gambling: administrative and court-ordered bans, sent to regional State representatives and every authorised establishment, barring entry to gaming establishments and access to online gaming sites (Decree 2026-472 arts. 2 and 48) (mandatory)
- AML regime
- Casinos and gaming establishments are AML/CFT reporting entities. Under article 21 of the 2018 AML/CFT law, a casino or gaming applicant applies to the Ministry of Finance in collaboration with the Ministry of the Interior, and SAMIFIN has issued a directive for casinos and gambling houses (ESAAMLG follow-up report, April 2025, which rates R.22 largely compliant and R.28 partially compliant). Decree 2026-472 requires every establishment to apply AML/CFT rules and put controls in place, to be able to prove the origin and lawfulness of its funds at any time, and bans hidden or doubtful funding (arts. 36 to 38).
- AML supervisor
- Ministry of the Interior (through a National Police unit) and Ministry of Economy and Finance, according to ESAAMLG; SAMIFIN is the financial intelligence unit.
- Deposit limits
- Each gaming establishment must have mechanisms to prevent excessive or pathological gambling, for example self-exclusion and moderation, limits on deposits and stakes, or a limit on effective playing time; detailed measures are to be set by ministerial order (Decree 2026-472 arts. 24 and 26).
- Central monitoring system
- National platform for monitoring, control and centralisation of gambling data, under the Interior Ministry, for traceability, fraud and AML control and the tax base. It may be run by a single private provider under a contract approved by the Interior and Finance ministries. Connection is mandatory for every authorised operator and a condition of keeping the authorisation (Decree 2026-472 arts. 29 to 31).
- Data localisation
- Online operators must host their servers in Madagascar (Decree 2026-472 art. 9). Data collected by the national platform is the property of the Malagasy State (art. 31).
- KYC requirements
- Operators must check that participants are of age and show no apparent psychological or mental disorder (Decree 2026-472 art. 23) and keep a register of players (art. 27).
- Stake limits
- Not yet verified
- Mandatory player messaging
- Warning messages must be visible in gaming establishments and every place where gambling is operated (Decree 2026-472 art. 28).
- Reporting obligations
- Annual report to the Interior Ministry on activity, incidents and responsible gambling measures (Decree 2026-472 art. 28); regular, accurate data transmission to the national platform (art. 31).
Advertising
- Advertising permitted
- Not yet verified
- Mandatory warnings
- Warning messages must be visible in gaming establishments and every place where gambling is operated (Decree 2026-472 art. 28).
- Penalties for breach
- Penal Code article 411 for publicising unauthorised lotteries (Law 62-019 art. 4); the amounts were not verified.
Restrictions
- Anyone who publicises an unauthorised lottery by notices, announcements, posters or any other means, or facilitates the issue of its tickets, is punishable under article 411 of the Penal Code (Law 62-019 art. 4).
- Warning messages must be visible wherever gambling is operated (Decree 2026-472 art. 28).
Enforcement
- ISP blocking
- Not yet verified
- DNS blocking
- Not yet verified
- Payment blocking
- Not yet verified
- App store takedowns
- Not yet verified
- Administrative penalties
- Warning, suspension, temporary or permanent withdrawal of the authorisation and closure (Decree 2026-472 art. 40). Suspension for breaches of the player protection, register and reporting duties (art. 42); temporary withdrawal for public order problems or failure to enforce a player ban, made permanent if not remedied within a month (art. 43); permanent withdrawal for breaches of the tax and AML articles or siting near hospitals, schools or churches, with a 10-year ban on managers and shareholders opening a new establishment (art. 44); closure order for serious public order disturbance (art. 45).
- Criminal penalties
- Lottery offences are punished under Penal Code article 410, doubled on reoffending, and publicising them under article 411 (Law 62-019 arts. 3 and 4). Directors and staff of gaming houses who breach Law 71-011 are prosecuted under Penal Code article 410 and articles 35 and 36 of Ordinance 60-097 (Law 71-011 art. 11). The Penal Code amounts were not verified.
- Operator liability
- Administrative sanctions under Decree 2026-472 arts. 40 to 45; criminal liability for lottery offences (Law 62-019 arts. 3 and 4) and for gaming house directors and staff (Law 71-011 art. 11).
- Player liability
- No offence of playing was found. Players may be given an administrative gaming ban for disturbing order or the running of games, lifted after six months, or as an additional penalty for offences in gaming establishments or online gambling and for ML/TF offences, with a possible fine on reoffending (Decree 2026-472 arts. 46 and 47).
Market data
- Online GGR
- Not yet verified
Timeline
6 Jul 1962
Law 62-019 prohibits lotteries of every kind throughout Madagascar, with narrow charitable and arts exceptions.
30 Jun 1971
Law 71-011 allows authorised gaming houses by derogation from the lottery ban and sets their tax regime.
28 Jun 2016
The Council of Government suspends new authorisations for gaming houses and online casinos pending new texts, as reported by L'Express de Madagascar.
Sept 2018
ESAAMLG mutual evaluation counts 25 to 30 casinos and finds AML supervision of casinos by the Interior Ministry's Games Police weak.
19 Dec 2020
The Council of Government says the 1971 texts no longer fit the sector, citing online games, and calls for new texts, as reported by 2424.mg.
Apr 2025
ESAAMLG follow-up report finds casino licensing and AML supervision criteria met; R.28 stays partially compliant.
5 Feb 2026
Decree 2026-472 regulates gambling, including online gambling, creates the national data platform and repeals Decree 72-033.
16 Jun 2026
Bill 019/2026 on gambling and gaming establishments is deposited in the National Assembly.
5 Sept 2026
Madagascar Tribune reports that the bill was not adopted in the second extraordinary session and was held over.
Outlook
Bill 019/2026 is awaiting examination by the National Assembly after the second extraordinary session of 2026 held it over; the Assembly's president has asked the Government for a further extraordinary session. Under Decree 2026-472, the Interior Minister still has to issue the orders on licensing conditions, player protection, the National Gaming Commission and the technical rules for connecting to the national platform.
Frequently asked questions
- Who regulates gambling in Madagascar?
- The Ministry of the Interior and Decentralisation. It issues authorisations after the opinion of a National Gaming Commission, polices gaming and imposes administrative sanctions (Decree 2026-472 art. 4). The Ministry of Economy and Finance deals with tax and co-approves the national data platform contract.
- Can online gambling be licensed in Madagascar?
- On paper, yes. Decree 2026-472 makes online gambling category 5, which needs its own Interior Ministry authorisation, requires a Malagasy company and servers hosted in Madagascar. The implementing orders were not found and no register of authorised operators is published.
- What is the minimum gambling age?
- 21. Law 71-011 bars under-21s from gaming rooms and Decree 2026-472 art. 23 sets the legal gambling age at 21.
- How is gambling taxed?
- There is no national duty on gaming revenue in the tax code. Gaming is subject to 20% VAT on the total sums collected (Code des impôts art. 06.01.11, 5°) and 20% income tax; a levy on gross gaming revenue would need a finance law. Communes may charge up to 10% of the ticket value on tombolas and lotteries.
- What does Bill 019/2026 change?
- It would replace Law 71-011 and Decree 2026-472 with a statute, ban betting on credit and add criminal penalties, including 1 to 5 years and MGA 10 million to 50 million for operating without authorisation. It was deposited on 16 June 2026 and has not been adopted.
Sources
- Decree No. 2026-472 of 5 February 2026 regulating gambling activities and gaming establishments
Centre National de Législation (CNLEGIS), Secrétariat Général du Gouvernement, Primature (translated)
The decree is made under Law 71-011, which only derogates from the lottery ban in Law 62-019 for gaming houses, yet it also brings lotteries, sports betting and online gambling into an authorisation regime. Law 62-019 has not been repealed by statute. Bill 019/2026 would put the regime into a law.
Tier 1Accessed 23 Sept 2026Published 5 Feb 2026 - Law No. 62-019 of 6 July 1962 prohibiting lotteries (scan of the Journal Officiel text)
Centre National de Législation (CNLEGIS), Secrétariat Général du Gouvernement, Primature (translated)
Tier 1Accessed 24 Sept 2026Published 6 Jul 1962 - Law No. 71-011 of 30 June 1971 regulating gaming houses and setting their tax regime (scan of the Journal Officiel text)
Centre National de Législation (CNLEGIS), Secrétariat Général du Gouvernement, Primature (translated)
The levies in articles 8 to 10 are banded in Malagasy francs (FMG), a currency since replaced by the ariary. Decree 2026-472 article 34 now refers the tax regime of gaming establishments to the tax code and the finance law, and the tax code chapter on a levy on gaming proceeds is marked repealed. Whether the 1971 levies are still collected could not be confirmed.
Tier 1Accessed 24 Sept 2026Published 30 Jun 1971 - Bill No. 019/2026 of 2 June 2026 regulating gambling activities and gaming establishments: legislative record (status and history)
Assemblée Nationale de Madagascar (translated)
Tier 2Accessed 23 Sept 2026Published 16 Jun 2026 - Bill No. 019/2026 regulating gambling activities and gaming establishments: text as deposited (Malagasy version)
Assemblée Nationale de Madagascar (translated)
Only the Malagasy version is published; translations in this record are our own. Article 6 announces five categories but numbers them 1, 2, 3, 4 and 6.
Tier 2Accessed 23 Sept 2026Published 16 Jun 2026 - Code des impôts, consolidated according to the Finance Law for 2025
Direction Générale des Impôts, Ministère de l'Economie et des Finances (translated)
The latest consolidated code on the tax authority portal is the 2025 edition; the 2026 finance laws were checked separately.
Tier 1Accessed 23 Sept 2026Published 6 Feb 2025 - Law No. 2025-021 on the Finance Law for 2026
Ministère de l'Economie et des Finances (translated)
Tier 1Accessed 23 Sept 2026Published 20 Dec 2025 - Law No. 2026-004 on the Amending Finance Law for 2026 (promulgated 16 July 2026)
Centre National de Législation (CNLEGIS), Secrétariat Général du Gouvernement, Primature (translated)
Tier 1Accessed 24 Sept 2026Published 16 Jul 2026 - Anti-money laundering and counter-terrorist financing measures: Madagascar, Mutual Evaluation Report (September 2018)
Eastern and Southern Africa Anti-Money Laundering Group (ESAAMLG)
Tier 2Accessed 24 Sept 2026Published Sept 2018 - Madagascar: 12th Enhanced Follow-Up Report and 5th technical compliance re-rating (approved April 2025)
Eastern and Southern Africa Anti-Money Laundering Group (ESAAMLG)
Tier 2Accessed 24 Sept 2026Published Apr 2025 - Assemblée nationale: only two of seven bills adopted (5 September 2026)
Madagascar Tribune (translated)
Tier 3Accessed 24 Sept 2026Published 5 Sept 2026 - Administration: creation of gaming houses suspended (29 June 2016)
L'Express de Madagascar (translated)
Tier 3Accessed 24 Sept 2026Published 29 Jun 2016 - Council of Government: towards an overhaul of the laws on gambling and games of chance (19 December 2020)
2424.mg (translated)
Tier 3Accessed 24 Sept 2026Published 19 Dec 2020