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Sovereign state
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Mali: gambling regulation and licensing

  • Online sports bettingMonopoly
  • Online casinoProhibited
  • Online pokerProhibited
  • iLotteryMonopoly
  • Horse race bettingMonopoly
  • Land-based (reference)Regulated
Regulator
Ministry of Economy and Finance
Headline tax
15% GGR
Licence required
Yes
Last verified
24 Sept 2026

Summary

Mali runs a state monopoly for lotteries and betting alongside a small licensed casino sector, with no dedicated regulator. Law 03-025 of 21 July 2003 reserves classic and instant lotteries, lotto, sports lotto, bingo, keno and off-course horse race betting to the Société du Pari Mutuel Urbain (PMU-Mali), a mixed-economy company with a state shareholding under the Ministry of Economy and Finance, which fixes its levies by order. PMU-Mali also sells a football betting product. Casinos are licensed under Law 96-021 of 1996 and Decree 97-182: only Malian companies, inside hotels of at least 50 rooms with XOF 750 million of investment, one per region and one in Bamako District, authorised for 15 years by the ministers of tourism, security and finance. Casinos pay a 15% levy on gross gaming revenue, 10% to the Treasury and 5% to tourism, plus daily control fees per machine and table. No law authorises online casino, poker or any private online operator, and the 2024 Penal Code bans every game of chance not authorised by law and makes taking part in one an offence for players, punishable by two years and XOF 200,000. Casinos, including internet casinos, and national lotteries are designated businesses under AML Ordinance 2024-011, supervised by the Treasury, and the FATF removed Mali from its grey list in June 2025. No government measure on gambling appeared in the Council of Ministers communiqués from January 2021 to 18 September 2026.

Common pitfalls

Treating PMU-Mali as a regulator: it is the statutory operator, and authorisations and levies come from the ministries. Assuming the casino law covers online play: Law 96-021 allows casino games only in hotel-based establishments. Assuming playing offshore carries no risk: Penal Code article 242-95 makes taking part in an unauthorised game of chance an offence. Relying on the 1997 levy order: PMU-Mali's stake allocation was reset by a 2016 order, amended in 2022.

Key facts

Regulator
Ministry of Economy and Finance (MEF)
Regulator type
Government ministry
Headline tax
15% GGR
Licence required
Yes
Minimum age
Not yet verified
Tax base
The 15% rate applies to land-based casinos only: a levy on gross gaming revenue under Law 96-021 article 9, 10% to the Treasury and 5% to the Office Malien du Tourisme et de l'Hôtellerie. For counterpart games and slot machines the base is the difference between the cumulated initial and additional float and the cash counted at the end of the session; for circle games it is the whole cagnotte without deduction (Decree 97-182 article 14). PMU-Mali's games are charged on stakes, not GGR, under ministerial orders (Law 03-025 article 5); the current levy on stakes could not be confirmed because the 2016 order was not found. The tax authority's online consolidation of the tax code still reproduces Order 94-9450 of 3 October 1994, a fixed levy of 10% of gross stakes on each horse race for the Treasury, and the 1997 order also took 10% for the Treasury; whether the 2016 order kept that rate was not verified.

Licensing

Licence required
Yes
Application window
Not yet verified
Local establishment required
Yes
Local server required
Not yet verified
Typical time to licence
The Technical Commission gives its opinion within 15 days of the application being filed (Order 07-1773 article 1); no overall timeframe is set.
Bank guarantee or bond
Casino operators undertake to build up a non-refundable deposit with the Paymaster General, by instalments, up to the amount of the bank in normal operation; it is drawn only on the operator's bankruptcy, for players with recognised claims (Decree 97-182 article 11). The Casino de Ségou authorisation set the deposit at XOF 5 million with the Caisse de Dépôts et Consignations, XOF 2.5 million payable first.
Notable licensees
Société du Pari Mutuel Urbain du Mali (PMU-Mali), statutory monopoly, Société Malienne de Jeux et Loisirs (Casino de l'Amitié), authorised for the Casino de Kayes (2006), Casino de Kalabancoro (2006) and Casino de Ségou (2007), slot machines only, Casino de l'Amitié at the Hôtel de l'Amitié, Bamako, authorised by Interministerial Order No. 98-2093 of December 1998 (cited in Order 07-0882)
Certification requirements
Applications must include technical documentation on the machines and equipment and the rules of the games they run; machines must be maintained to the manufacturer's specifications (Decree 97-182 articles 4 and 16).
Barriers to entry
Private operators cannot enter lotteries, sports lotto or off-course horse race betting, which Law 03-025 reserves to PMU-Mali, and no law provides for any online gambling licence. Casinos are open only to Malian companies (or Malian nationals aged 21 or over under the law), inside a hotel of at least 50 rooms with investment of at least XOF 750 million, and Decree 97-182 article 9 allows only one casino authorisation per region and one in Bamako District. No public licence register was found; the casino orders located in the Journal Officiel date from 2006 and 2007 and ran for 15 years, and their renewal was not verified.

Licence types

  • Authorisation to operate a specialised establishment (casino)

    Scope
    Table games (boule, roulette, blackjack), circle games (baccarat) and slot machines in a casino integrated into an international-class hotel; each authorisation names the games and, for slot machines, the number of machines
    Term
    15 years, renewable
    Fee basis
    Stamped application; a non-refundable deposit paid in instalments to the Paymaster General, the first instalment set in the authorisation (Decree 97-182 article 11); monthly control fees of XOF 50 per slot machine and XOF 200 per table per day (Order 07-0882); 15% levy on gross gaming revenue (Law 96-021 article 9).
    Renewal terms
    Renewable (Decree 97-182 article 10). Authorisations found in the Journal Officiel also provide for an evaluation every five years and for amendment or cancellation for breach.
  • PMU-Mali statutory exclusivity

    Scope
    Lotteries, instant games, lotto, sports lotto, bingo, keno and similar games, and off-course horse race betting (Law 03-025 articles 1 and 3). Not open to other applicants.
    Fee basis
    Levies on stakes and the company's tax regime set by order of the minister of finance (Law 03-025 articles 5 and 6; Order 2022-3301).

Taxation

Headline GGR tax
15% GGR
Effective date
Not yet verified
VAT treatment
Products and services supplied in the course of games that bear a specific tax are exempt from VAT (tax code article 195, III, 1°, in the tax authority's online consolidation).
Tax base
The 15% rate applies to land-based casinos only: a levy on gross gaming revenue under Law 96-021 article 9, 10% to the Treasury and 5% to the Office Malien du Tourisme et de l'Hôtellerie. For counterpart games and slot machines the base is the difference between the cumulated initial and additional float and the cash counted at the end of the session; for circle games it is the whole cagnotte without deduction (Decree 97-182 article 14). PMU-Mali's games are charged on stakes, not GGR, under ministerial orders (Law 03-025 article 5); the current levy on stakes could not be confirmed because the 2016 order was not found. The tax authority's online consolidation of the tax code still reproduces Order 94-9450 of 3 October 1994, a fixed levy of 10% of gross stakes on each horse race for the Treasury, and the 1997 order also took 10% for the Treasury; whether the 2016 order kept that rate was not verified.

Earmarked levies

  • Casino GGR levy, tourism share: 5% of gross gaming revenue (Office Malien du Tourisme et de l'Hôtellerie, for tourism development)
  • Casino control fee: XOF 50 per slot machine and XOF 200 per gaming table per day, paid monthly (State (control of casinos))
  • State dividend advance on PMU-Mali stakes: 3% of stakes on each race (State, for horse breeding, social works and public works)
  • Business licence tax (patente) for lotto, casino, lottery and other games of chance, and for horse race pari-mutuel companies: Fixed duty of XOF 1,000,000 (Bamako), 800,000 (regional capitals) or 600,000 (elsewhere), plus a proportional duty of 10% of the rental value of the premises (tax code articles 144 and 144-A) (State and local authorities)

Compliance

Minimum age
Not yet verified
National self-exclusion
Not yet verified
KYC timing
Threshold-based, at the chip purchase or exchange; systematically on suspicion of money laundering or terrorist financing whatever the amount (Ordinance 2024-011 articles 49 and 50)
AML regime
Casinos, including internet casinos, and gaming establishments, including national lotteries, are designated non-financial businesses and professions under Ordinance 2024-011 and bear its customer due diligence duties. They keep regular accounts for ten years and chronological registers of chip operations above the threshold and of fund transfers between casinos for ten years; chips must identify the branch that issued them and cannot be redeemed at another branch (article 50). The FATF removed Mali from increased monitoring on 13 June 2025.
AML supervisor
Direction Nationale du Trésor et de la Comptabilité Publique (Decree 2021-0681 article 3)
KYC requirements
Casinos and gaming establishments must identify, with an original valid official document bearing a photograph (copied), players who buy, bring or exchange chips or plaques at or above a threshold set by the competent authority, and record them by name and document number (Ordinance 2024-011 article 50). Designated businesses must also identify occasional customers and beneficial owners above thresholds, and always on suspicion (article 49).
Stake limits
Minimum and maximum stakes are set in each casino authorisation (Decree 97-182 article 7); for example XOF 100 to 1,000 on slot machines at the Casino de Ségou.
Reporting obligations
Casinos keep special gaming accounts alongside their commercial accounts (Decree 97-182 article 13), and each year send the ministers of security and finance the list of gaming room staff, the collective agreement, the allocation of tips and investment spending (authorisation orders, for example Casino de Ségou article 9).
Game content restrictions
Casino games are limited to those in Law 96-021 article 3 and to those named in each authorisation; the casino authorisations found set a minimum slot machine payout of 85% of stakes. Under-18s may not enter gaming rooms (Law 96-021 article 7). PMU-Mali's game rules are fixed by decree in the Council of Ministers (Law 03-025 article 4).

Minimum age by vertical

  • Land-based (reference): 18+

Advertising

Advertising permitted
Not yet verified
Penalties for breach
General advertising sanctions apply: a fine of XOF 1,000,000 to 10,000,000 for any advertising operation contrary to Law 2017-017, doubled on reoffending (articles 80 and 81).

Restrictions

  • No gambling-specific advertising rules were found in Law 03-025, Law 96-021, Decree 97-182 or the Penal Code.
  • Law 2017-017 on advertising covers every medium, including online (article 2, and articles 70 and 71 on online advertising), and has specific sections for tobacco, alcohol, pharmaceuticals and firearms but none for gambling.
  • General rules apply: no advertising containing scenes that encourage abuse or recklessness or that harm the rights of minors, public order or morality (Law 2017-017 article 22).

Payments

Credit card ban
Not yet verified
Crypto stance
Not yet verified
Currency restrictions
A casino authorisation can be withdrawn for fraud against the exchange control rules (Decree 97-182 article 19). Where a gaming operator has several branches, chips must identify the issuing branch and cannot be redeemed at another branch, including abroad (Ordinance 2024-011 article 50). No rule on payment methods for gambling was found.

Enforcement

ISP blocking
Not yet verified
DNS blocking
Not yet verified
Payment blocking
Not yet verified
App store takedowns
Not yet verified
Administrative penalties
Casino authorisations can be suspended (security breaches, irregular machines, poor maintenance) or withdrawn without compensation (Law 96-021 article 10; Decree 97-182 articles 18 and 19).
Criminal penalties
Organising PMU-Mali's reserved games or off-course betting outside PMU-Mali: XOF 200,000 to 2,000,000 and three months to one year, doubled on reoffending (Law 03-025 article 7). Illicit gaming house or gaming devices: two years and XOF 500,000 with confiscation (Penal Code article 242-94). Operating a casino despite suspension or withdrawal: six months to two years and XOF 4,000,000 to 8,000,000 (Law 96-021 article 13).
Operator liability
Criminal liability under Law 03-025 article 7 and Penal Code articles 242-94 and 242-96, with confiscation of stakes, equipment and furnishings; the owners of the premises and the managers and staff of an illicit gaming house are prosecuted.
Player liability
Taking part in any game of chance not authorised by law is an offence carrying two years' imprisonment and a fine of XOF 200,000, up to five times more on reoffending (Penal Code article 242-95).

Market data

Online GGR
Not yet verified

Timeline

  1. 6 May 1994

    Law 94-021 authorises the state to take part in creating PMU-Mali as a mixed-economy company.

  2. 21 Feb 1996

    Law 96-021 authorises casino games in specialised establishments integrated into hotels.

  3. 2 Jun 1997

    Decree 97-182 sets casino investment, hotel, term and one-per-region conditions.

  4. 21 Jul 2003

    Law 03-025 reserves lotteries, lotto, sports lotto, keno and off-course horse race betting to PMU-Mali.

  5. 1 Mar 2006

    Casino de Kayes authorised in premises adjoining the Hôtel du Rail, 100 slot machines for 15 years.

  6. 21 Dec 2006

    Casino de Kalabancoro authorised at the Hôtel le Sofarois, 50 slot machines for 15 years.

  7. 12 Apr 2007

    Order 07-0882 sets daily control fees per slot machine and gaming table.

  8. 12 Jul 2007

    Order 07-1773 creates the Technical Commission on casino applications at the finance ministry.

  9. 20 Sept 2007

    Casino de Ségou authorised at the Hôtel Esplanade, 50 slot machines for 15 years.

  10. 2 Jul 2021

    Decree 2021-0416 appoints Fassery Doumbia Director General of PMU-Mali.

  11. 24 Sept 2021

    Decree 2021-0681 names the Treasury as AML supervisor of gambling providers and casinos.

  12. 27 Jul 2022

    Order 2022-3301 resets PMU-Mali's share of stakes and the 3% state dividend advance.

  13. 30 Aug 2024

    AML Ordinance 2024-011 designates casinos, including internet casinos, and national lotteries as reporting businesses.

  14. 13 Dec 2024

    New Penal Code bans unauthorised games of chance and penalises players (articles 242-93 to 242-96).

  15. 13 Jun 2025

    FATF removes Mali from its list of jurisdictions under increased monitoring.

Outlook

No bill, decree or consultation on gambling was found: the 293 Council of Ministers communiqués from January 2021 to 18 September 2026 contain no gambling measure beyond appointments at PMU-Mali. The casino authorisations found in the Journal Officiel were granted for 15 years in 2006 and 2007, and no renewal was located. The framework remains the 1996 casino law and the 2003 PMU-Mali law, neither of which addresses online gambling.

Frequently asked questions

Who regulates gambling in Mali?
There is no dedicated regulator. The Ministry of Economy and Finance sets PMU-Mali's levies and chairs the Technical Commission on casino applications, and casinos are authorised by joint order of the ministers of tourism, security and finance.
Can a private operator get an online betting or casino licence in Mali?
No. Lotteries, sports lotto and off-course horse race betting are reserved to PMU-Mali by Law 03-025, and no law provides for an online casino, poker or betting licence. The 2024 Penal Code bans every game of chance not authorised by law.
Is it an offence to play with an unlicensed operator?
Yes. Penal Code article 242-95 punishes anyone who takes part in a game of chance not authorised by law with two years' imprisonment and a fine of XOF 200,000, up to five times more on reoffending.
What are the conditions for opening a casino?
A Malian company must apply to the minister responsible for tourism for a casino inside a hotel of at least 50 rooms, with investment of at least XOF 750 million and a separate entrance. The authorisation lasts 15 years, renewable, and only one is granted per region and one in Bamako District.
How are casinos taxed?
Casinos pay a 15% levy on gross gaming revenue, 10% to the Treasury and 5% to the Office Malien du Tourisme et de l'Hôtellerie, plus a control fee of XOF 50 per slot machine and XOF 200 per table per day, and the business licence tax.
Which anti-money laundering rules apply to gambling operators?
Casinos, including internet casinos, and gaming establishments, including national lotteries, are designated businesses under Ordinance 2024-011. They must identify players who buy or exchange chips above a threshold set by the competent authority and keep registers for ten years, and the Treasury (DNTCP) supervises them under Decree 2021-0681.

Sources

  1. Law No. 03-025 of 21 July 2003 authorising betting on horse races and certain games of chance (Journal Officiel 2003 No. 21, p. 2615 to 2616)

    Secrétariat Général du Gouvernement, Journal Officiel de la République du Mali (translated)

    Tier 1Accessed 24 Sept 2026Published 21 Jul 2003
  2. Law No. 96-021 of 21 February 1996 authorising certain games of chance in specialised establishments (Journal Officiel of 29 February 1996, p. 131 to 132)

    Secrétariat Général du Gouvernement, Journal Officiel de la République du Mali (translated)

    The SGG index lists the law as No. 96-21 of 20 February 1996; the promulgated text is signed at Bamako on 21 February 1996, and the implementing decree cites it as Law No. 96-021 of 21 February 1996. The record uses 21 February 1996.

    Tier 1Accessed 24 Sept 2026Published 21 Feb 1996
  3. Tier 1Accessed 24 Sept 2026Published 2 Jun 1997
  4. Order No. 97-0500/MFC-SG of 7 April 1997 fixing the levies on horse race betting stakes, and Order No. 97-0501/MFC-SG exempting PMU-Mali from the minimum flat-rate tax (Journal Officiel 1997 No. 11)

    Secrétariat Général du Gouvernement, Journal Officiel de la République du Mali (translated)

    The 1997 levy split has probably been overtaken by Order No. 2016-2613/MEF-SG of 13 July 2016, whose text was not found; the 2022 amendment to that order allocates 20% of stakes to PMU-Mali and its resellers, against 15% under the 1997 order. The record cites the 1997 order as history only.

    Tier 1Accessed 24 Sept 2026Published 7 Apr 1997
  5. Tier 1Accessed 24 Sept 2026Published 12 Jul 2007
  6. Order No. 07-0882/MEF-MSIPC-SG of 12 April 2007 fixing the flat-rate monthly control fee per authorised device paid by casinos (Journal Officiel 2009 No. 3)

    Secrétariat Général du Gouvernement, Journal Officiel de la République du Mali (translated)

    The order cites the Casino de l'Amitié authorisation as Interministerial Order No. 98-2093/MATS-MEF of 21 December 1998; the SGG index dates the same order 30 December 1998. Its scanned text could not be read.

    Tier 1Accessed 24 Sept 2026Published 12 Apr 2007
  7. Tier 1Accessed 24 Sept 2026Published 20 Sept 2007
  8. Tier 1Accessed 24 Sept 2026Published 1 Mar 2006
  9. Tier 1Accessed 24 Sept 2026Published 13 Dec 2024
  10. Law No. 2024-022 of 11 December 2024 amending and ratifying Ordinance No. 2024-011/PT-RM (Journal Officiel 2024 No. 29)

    Secrétariat Général du Gouvernement, Journal Officiel de la République du Mali (translated)

    Tier 1Accessed 24 Sept 2026Published 11 Dec 2024
  11. Decree No. 2021-0681/PT-RM of 24 September 2021 designating the AML/CFT supervisory and control authorities for the non-financial sector (Journal Officiel 2021 No. 32)

    Secrétariat Général du Gouvernement, Journal Officiel de la République du Mali (translated)

    Adopted under the 2016 uniform AML law (Law No. 2016-008), which Ordinance No. 2024-011 replaced. No replacement designation decree was found, and new article 205 of the Ordinance, inserted by Law No. 2024-022, keeps implementing measures of earlier laws in force until expressly repealed where not contrary to it, so the record treats the 2021 designation as current.

    Tier 1Accessed 24 Sept 2026Published 24 Sept 2021
  12. Code général des impôts (online consolidation, citing amendments up to the 2018 finance law), articles 144, 144-A and 195 and the annexed provisions on levies on games

    Direction Générale des Impôts, Mali (translated)

    The only consolidation of the tax code published by the tax authority carries no update date and cites amendments up to the 2018 finance law. Later finance laws were not checked, so rates taken from it may have changed.

    Tier 1Accessed 24 Sept 2026
  13. Law No. 2017-017 of 12 June 2017 on the regime of advertising (Journal Officiel 2017 No. 26)

    Secrétariat Général du Gouvernement, Journal Officiel de la République du Mali (translated)

    Tier 1Accessed 24 Sept 2026Published 12 Jun 2017
  14. Tier 1Accessed 24 Sept 2026
  15. Tier 2Accessed 24 Sept 2026

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This page is industry reference information and not legal advice.

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