Is online gambling legal in Rwanda?

Yes, under licence. Law nº 58/2011 provides an internet gaming licence and lets only licence holders offer internet gaming; four internet gaming licences were active in 2024, and RDB lists online sports betting and online casino among the categories open for application.

Who regulates gambling in Rwanda?

The Rwanda Development Board, through its National Lottery and Gambling Commission, under Prime Minister's Order nº 028/03, in force since 2 July 2024. The Rwanda Revenue Authority collects gaming taxes.

What is the gambling tax in Rwanda?

40% of stakes less winnings, excluding the national lottery, paid monthly, plus 25% withheld on players' net winnings, under Law nº 014/2025, applying from late August 2025. Gaming companies are exempt from corporate income tax and gaming is exempt from VAT.

How much does a gaming licence cost in Rwanda?

Under Ministerial Order nº 01/013, sports betting costs RWF 1,200,000 to apply and RWF 1,200,000 a year, a casino RWF 1,500,000 and RWF 8,000,000 a year, and the national lottery RWF 1,000,000 and RWF 5,000,000 a year, with a RWF 5,000,000 renewal fee. No internet gaming fee is listed. Licences last at least ten years.

What is the minimum gambling age in Rwanda?

18. Law nº 58/2011 bars anyone under 18 from entering, using or engaging in any gaming activity.

Is Rwanda banning slot machines and online casinos?

The 2024 Policy marks both for elimination. RDB removed and exported confiscated slot machines in 2025, but it has opened online casino to applications, so that question will be settled by the new legal instruments.

Sovereign state

Africa

ISO RW

Rwanda: gambling regulation and licensing

Online sports bettingRegulated
Online casinoRegulated
iLotteryMonopoly
Land-based (reference)Regulated

Regulator: Rwanda Development Board, National Lottery and Gambling Commission
Headline tax: 40% GGR
Licence required: Yes
Last verified: 23 Sept 2026

Summary

Rwanda licenses gambling under Law nº 58/2011 governing gaming activities, in force since its publication on 26 March 2012, which sets five licence categories: national lottery, casino, gaming machines, sports books and internet gaming. The Rwanda Development Board has regulated the sector since Prime Minister's Order nº 028/03 took effect on 2 July 2024, and in 2025 it operationalised a National Lottery and Gambling Commission to do the work. RDB froze new licences and renewals in August 2024 while a policy was prepared. The Gambling Policy approved by Cabinet on 18 October 2024 treats sports betting as high value but high harm, favours casinos and lotteries, and marks slot machines and online casinos for elimination. In August 2025 RDB confirmed that the 2011 Law still applies until new instruments are enacted, reopened land-based casino licensing and invited expressions of interest for land-based and online sports betting and online casino; its 2025 annual report lists online casino among the categories open for application. A call for National Lottery operators closed on 31 October 2025. Law nº 014/2025 reset the tax: from late August 2025 operators pay 40% of stakes less winnings, excluding the national lottery, and withhold 25% of players' net winnings; gaming companies are exempt from corporate income tax and gaming is exempt from VAT. The minimum age is 18. The Policy put 2023 stakes at about Frw 252 billion and operator revenue above Frw 21 billion, with 13 licences active in 2024. In July 2026 RDB suspended Forzza for offering casino-style games outside its licence. The new legal instruments have not been published.

Common pitfalls

Quoting the old 13% and 15% rates: since late August 2025 it is 40% and 25%, with no corporate income tax on top. Dating the Law to 31 December 2011: that is its signature date; it took effect on publication on 26 March 2012. Reading the Policy's elimination of online casinos as law: RDB has since opened online casino to applications. Assuming the 2013 fee table covers online: it lists no internet gaming fee.

Key facts

Regulator: Rwanda Development Board, National Lottery and Gambling Commission (RDB (NLGC))
Regulator type: Dedicated regulator
Headline tax: 40% GGR
Licence required: Yes
Minimum age: 18+
Tax base: Tax on gaming activities of 40% of the difference between the total amount wagered and the winnings awarded, excluding the national lottery, declared and paid within 15 days after the end of each month (Law nº 027/2022 art. 50 as amended by Law nº 014/2025). Gaming companies are exempt from corporate income tax (art. 45(1)(o) as amended). Previously 13% of the same base plus 30% corporate income tax.

Legal framework

Primary statutes

Law nº 58/2011 of 31/12/2011 governing the gaming activities
Itegeko nº 58/2011 ryo kuwa 31/12/2011 rigenga ibikorwa by'imikino y'amahirwe
Year
2011
In force
Yes
Summary
Published in Official Gazette nº 13 of 26/03/2012 and in force from that day (art. 42). Five licence categories: A national lottery, B casino, C gaming machines facility, D sports books, E internet gaming (art. 13). National licences are valid for at least ten years (art. 10). Minors under 18 may not play (arts. 2 and 31); register of excluded persons (art. 32); advertising must warn of addictive gaming (art. 33); responsible gaming programme (art. 34); administrative fines of Frw 2 to 5 million, or 5% to 10% of annual turnover for breach of licence conditions (art. 38). RDB confirmed in August 2025 that it still governs the sector.
Law nº 027/2022 of 20/10/2022 establishing taxes on income, articles 45, 50 and 61 as amended by Law nº 014/2025 of 27/05/2025
Year
2025
In force
Yes
Summary
Article 50: a company engaged in gaming activities, excluding the national lottery, pays 40% of the difference between the total amount wagered and the winnings awarded, declared and paid within 15 days after each month. Article 61: the company withholds 25% on the difference between a player's winnings and the amount wagered. Article 45(1)(o): gaming companies are exempt from corporate income tax. Published 29 May 2025; the gaming rates apply after a three-month period. Before the amendment the rates were 13% of gaming revenue plus 30% corporate income tax, and 15% on winnings.
Law nº 009/2025 of 27/05/2025 amending Law nº 049/2023 of 05/09/2023 establishing value added tax
Year
2025
In force
Yes
Summary
Lists gaming activities among the supplies exempt from value added tax (article 8(1)(n) of the VAT law as amended).
Law nº 001/2025 of 22/01/2025 on the prevention and punishment of money laundering, terrorist financing and the financing of proliferation of weapons of mass destruction
Year
2025
In force
Yes
Summary
Names casino and national lotteries gaming halls as reporting persons (art. 8(1)(g)) and defines a casino to include internet casinos. Repealed Law nº 028/2023.

Secondary instruments

Prime Minister's Order nº 028/03 of 28/06/2024 determining the regulatory authority for gaming activities
Year
2024
In force
Yes
Summary
Vests the Rwanda Development Board with the regulation of gaming activities under art. 4 of Law nº 58/2011; in force on publication in the Official Gazette of 2 July 2024.
Ministerial Order nº 01/013 of 20/06/2013 determining procedures for obtaining a gaming licence and relevant fees
Year
2013
In force
Yes
Summary
Eligibility (no prior refusal or revocation, no fraud or money laundering conviction, adequate financing), application documents, a one-year guarantee from a bank or insurer operating in Rwanda, a 30-day decision period, prior approval of each game product, and the fee annex. Annual licence fees are payable to the public treasury; RDB resumed collecting them in 2025.
Ministerial Order nº 001/MINICOM/2023 of 31/03/2023 relating to regulations determining administrative sanctions applicable to gaming operator
Year
2023
In force
Yes
Summary
Anti-money laundering sanctions for casinos and national lottery gaming halls: fines of FRW 500,000 to 3,000,000 per fault (for example FRW 2,000,000 for failing to report suspicious or cash transactions of FRW 3,000,000 or more), plus warnings, suspension, bans on new activity or revocation.

Key amendments

29 May 2025Law nº 014/2025 replaces the 13% gaming tax with a 40% tax on stakes less winnings and raises the withholding on winnings from 15% to 25%, both applying three months after publication (art. 8), and exempts gaming companies from the 30% corporate income tax. Law nº 009/2025 exempts gaming from VAT.
2 Jul 2024Regulation of gaming activities transferred from the Ministry of Trade and Industry to the Rwanda Development Board.
28 Oct 2022Law nº 027/2022 on income taxes supersedes Law nº 29/2012, keeping the 13% gaming tax and 15% withholding on winnings alongside 30% corporate income tax for gaming companies.

Pending legislation

New gambling legal and regulatory framework under the 2024 Gambling Policy
Stage
RDB said in August 2025 that it was redesigning the legal framework, and in its 2025 annual report (April 2026) that it is finalising supporting legal instruments; no bill or draft instrument has been published.
What it changes
The Policy's three pillars: harm minimisation (age and identity checks, self-exclusion and mandatory breaks, betting and loss limits, zoning away from schools and homes, a ban on free credits and bonuses, pre-approved advertising with an advertising excise, no ATMs or mobile-money agents at sports betting premises); economic maximisation (minimum investment per category, competitive licence bidding, no Investment Code incentives, a variable excise on amounts wagered, EBM integration); and a dedicated regulator with a Centralised Monitoring System and custody of the National Lottery. Online casinos and slot machines are marked for elimination.

Case law

New Africa Gaming (NAG) v. RRA, Supreme Court, RCOMA 0039/12/CS
9 May 2014
Dismissed a lottery operator's appeal against a FRW 271,165,853 tax assessment for 2009. Where the operator cannot produce accounts, the tax authority may compute tax on the figures recorded by the gaming machine; lottery activity was a taxable service under the VAT law then in force. Read in Kinyarwanda.

Licensing

Licence required: Yes
Application window: Not yet verified
Local establishment required: Not yet verified
Local server required: Not yet verified
Active licences: 13 (as of 1 Oct 2024)
Typical time to licence: The regulator must answer within 30 calendar days of receiving an application, with appeal to the Minister (Ministerial Order nº 01/013 art. 15); actual times are not published.
Bank guarantee or bond: A one-year insurance cover from a bank or insurer operating in Rwanda, as a guarantee of adequate financing, with evidence of renewal within the first 30 days of each year (Ministerial Order nº 01/013 arts. 5 and 7).
Certification requirements: Every game needs the regulator's prior approval, with rules, odds and house advantage (Law nº 58/2011 art. 28; Ministerial Order nº 01/013 arts. 4 and 12). Gaming equipment must come from licensed suppliers in a controlled jurisdiction, slot machines need hard meters, and only licence holders may import gaming machines (Law nº 58/2011 arts. 18 and 24).
Barriers to entry: Applicants need a business plan, directors' details, a certificate of incorporation, a certificate from a Rwandan bank, tax clearance from Rwanda and each director's country of residence, five character references and background vetting including source of funds (Ministerial Order nº 01/013 arts. 3, 5 and 11). New licences and renewals were frozen from 9 August 2024; RDB reopened land-based casino applications and took expressions of interest for sports betting and online casino until 30 September 2025, and called for National Lottery operators until 31 October 2025. Its 2025 annual report says applicants were assessed on financial capacity, technical systems, responsible gambling safeguards and compliance history. The Policy counts 13 licences active in 2024 and lists 7 sports betting, 4 internet gaming, 2 casino and 1 national lottery licence, which sum to 14.

Licence types

Category D: Sports betting (sports books)
Scope
Sports book activities and premises, excluding casino and slot machines (Law nº 58/2011 art. 13)
Term
At least ten years, renewable (Law nº 58/2011 art. 10)
Application fee
RWF 1,200,000 as of 24 Jun 2013
Annual fee
RWF 1,200,000 as of 24 Jun 2013
Fee basis
Fixed, under the annex to Ministerial Order nº 01/013; application fees non-refundable, paid to the public treasury
Renewal terms
Licence renewal fee RWF 5,000,000
Category B: Casino
Scope
All forms of gaming in a casino (Law nº 58/2011 art. 13)
Term
At least ten years, renewable (Law nº 58/2011 art. 10)
Application fee
RWF 1,500,000 as of 24 Jun 2013
Annual fee
RWF 8,000,000 as of 24 Jun 2013
Fee basis
Fixed, plus RWF 100,000 per table, RWF 50,000 per bingo seat and RWF 50,000 per slot machine
Renewal terms
Licence renewal fee RWF 5,000,000
Category A: National Lottery
Scope
The Government-owned national lottery (lotto, raffles, sweepstakes, keno, bingo and other games)
Term
At least ten years, renewable (Law nº 58/2011 art. 10)
Application fee
RWF 1,000,000 as of 24 Jun 2013
Annual fee
RWF 5,000,000 as of 24 Jun 2013
Fee basis
Fixed, under the annex to Ministerial Order nº 01/013
Renewal terms
Licence renewal fee RWF 5,000,000
Category C: Gaming machines facility
Scope
Slot machine premises outside casinos (Law nº 58/2011 art. 13); slot machines are being eliminated under the 2024 Policy
Term
At least ten years, renewable (Law nº 58/2011 art. 10)
Application fee
RWF 1,000,000 as of 24 Jun 2013
Annual fee
RWF 4,000,000 as of 24 Jun 2013
Fee basis
Fixed, plus RWF 50,000 per slot machine
Renewal terms
Licence renewal fee RWF 5,000,000
Category E: Internet gaming
Scope
Gaming made available for play over the internet and any authorised network in Rwanda (Law nº 58/2011 arts. 13 and 27)
Term
At least ten years, renewable (Law nº 58/2011 art. 10)
Fee basis
No internet gaming fee is listed in the annex to Ministerial Order nº 01/013
Manufacturer or distributor of gaming equipment
Scope
Manufacture or distribution of gaming equipment
Application fee
RWF 250,000 as of 24 Jun 2013
Annual fee
RWF 500,000 as of 24 Jun 2013
Fee basis
Fixed; licence transfers cost RWF 5,000,000 and lotteries of three months or less RWF 1,000,000

Taxation

Headline GGR tax: 40% GGR
Effective date: 29 Aug 2025
Corporate tax: 0%
Player winnings tax: 25% of the difference between the player's winnings and the amount wagered, up from 15% (Law nº 027/2022 art. 61 as amended)
Withholding mechanism: Withheld by the gaming company (Law nº 027/2022 art. 61)
VAT treatment: Gaming activities are exempt from VAT (Law nº 049/2023 art. 8(1)(n) as amended by Law nº 009/2025)
Tax base: Tax on gaming activities of 40% of the difference between the total amount wagered and the winnings awarded, excluding the national lottery, declared and paid within 15 days after the end of each month (Law nº 027/2022 art. 50 as amended by Law nº 014/2025). Gaming companies are exempt from corporate income tax (art. 45(1)(o) as amended). Previously 13% of the same base plus 30% corporate income tax.

Scheduled changes

The 2024 Policy proposes a variable excise duty on amounts wagered, set with reference to tobacco-style effective rates, tiered tax rates by product category and an excise duty on gambling advertising. from Not legislated as of 23 September 2026; awaits the new gambling instruments
Proposed

Compliance

Minimum age: 18+
National self-exclusion: Register of excluded persons under Law nº 58/2011 art. 32 (voluntary or by court order); no published register or sign-up channel found
AML regime: Law nº 001/2025 of 22/01/2025 names casino and national lotteries gaming halls as reporting persons. Ministerial Order nº 001/MINICOM/2023 fines them FRW 500,000 to 3,000,000 per failure (written policies, due diligence, record keeping for 10 years, reporting, compliance officer, training). The 2024 National Risk Assessment rated casinos low risk for money laundering.
AML supervisor: Rwanda Development Board as licensing authority, with reports to the Financial Intelligence Centre
Loss limits: Betting and loss limits are a 2024 Policy intervention, not yet in law
Session limits: Mandatory breaks and restricted operating hours for sports betting are Policy interventions, not yet in law
Source of funds thresholds: Cash transactions of FRW 3,000,000 or more, or the foreign currency equivalent, must be reported to the Financial Intelligence Centre (Ministerial Order nº 001/MINICOM/2023 art. 9); operators must obtain source of funds and wealth for beneficial owners of player accounts (art. 6).
Central monitoring system: No statutory real-time feed. In 2024/25 the Rwanda Revenue Authority integrated gaming companies' systems with its tax administration platform; the Policy calls for a Centralised Monitoring System linked to the national ID database and EBM integration for all operators.
Data localisation: No localisation rule in Law nº 58/2011 or Ministerial Order nº 01/013; the Policy criticises online casino servers hosted outside Rwanda.
KYC requirements: Minors under 18 may not enter, use or engage in gaming (Law nº 58/2011 arts. 2 and 31). Casinos and national lottery gaming halls must apply customer due diligence, verify identity from reliable independent data and identify the beneficial owner of player accounts (Law nº 001/2025; Ministerial Order nº 001/MINICOM/2023 arts. 5 and 6). The Policy adds strict age and identity checks for all operators, not yet in law.
Stake limits: Not yet verified
Mandatory player messaging: Premises must display the licence, show game rules and odds and post a notice warning of the dangers of compulsive and addictive gaming (Law nº 58/2011 art. 35), and operators must post minimum and maximum wagers (art. 28). Operators must run a responsible gaming programme that identifies problem players and lets players exclude themselves (art. 34).
Reporting obligations: Monthly declaration and payment of the gaming tax within 15 days of month end (RRA). Records of contracts, daily win or loss per game and bank accounts kept for ten years, and an annual statement on internal controls (Law nº 58/2011 arts. 29 and 30). AML reports to the regulator and suspicious transaction reports to the Financial Intelligence Centre.
Game content restrictions: Only games approved by the regulator may be offered (Law nº 58/2011 art. 28; Ministerial Order nº 01/013 art. 12). Slot machines are being eliminated: RDB removed and exported confiscated machines in 2025. Casinos may not give players credit (art. 24).

Advertising

Advertising permitted: Yes
Bonus advertising rules: No statutory rule; the 2024 Policy proposes prohibiting promotions that encourage excessive gambling, such as free credits or bonuses.
Mandatory warnings: Every advertisement of a gaming activity, premises, machine or device must include a statement warning against the dangers of addictive and compulsive gaming, in the prescribed manner and form (Law nº 58/2011 art. 33); no prescribed wording was found.
Penalties for breach: The regulator decides whether an advertisement breaches art. 33 and may fine the offending party; the general administrative fine is FRW 2,000,000 to 5,000,000 (Law nº 58/2011 arts. 33 and 38). RDB ordered Forzza to remove all advertising on its suspension in July 2026.

Restrictions

No false or misleading advertising or promotion of gaming (Law nº 58/2011 art. 33)
No element that promotes or encourages removal from the register of excluded persons (art. 33)
The competent authority may designate areas where gambling advertising is prohibited by regulation (art. 33); no such regulation was found
Lottery tickets and notices must state the beneficiary, the promoter and the draw date (art. 22)
Proposed in the 2024 Policy, not yet law: pre-approval of all gambling advertising by the regulator, pre-screening by broadcasters and an excise duty on advertising

Payments

Credit card ban: No
Crypto stance: Not yet verified
Permitted methods: Cash (casino gaming), Counter-cheque (casino gaming), Credit card (casino gaming)
Payment blocking regime: No statutory payment-blocking regime found. The 2024 Policy proposes legal measures to stop mobile money providers and payment aggregators serving unlicensed online operators, monitoring of gambling transactions through payment gateways, and a move to fully digital payments across the sector.
Currency restrictions: Casinos may not give players credit; casino gaming must be bought with cash, counter-cheque or credit card, and money exchanged must be for playing only (Law nº 58/2011 art. 24). The Policy would bar ATMs and mobile-money agents on or near sports betting premises.

Enforcement

ISP blocking: Not yet verified
DNS blocking: Not yet verified
Payment blocking: Not yet verified
App store takedowns: Not yet verified
Administrative penalties: FRW 2,000,000 to 5,000,000 for breaching Law nº 58/2011, and 5% to 10% of annual turnover for a licensee breaching licence conditions (art. 38); suspension or revocation (art. 12). AML failings: FRW 500,000 to 3,000,000 per fault, plus warning, suspension, a ban on new activity or revocation (Ministerial Order nº 001/MINICOM/2023 arts. 4 to 17).
Criminal penalties: No gambling-specific offence was found in Law nº 68/2018 determining offences and penalties in general; Law nº 58/2011 art. 37 makes unlawful gaming punishable without setting a criminal penalty.
Operator liability: No one may carry on gaming without authorisation (Law nº 58/2011 art. 7). RDB warns that unlicensed or unauthorised activity may lead to suspension or revocation and further enforcement, and in 2025 acted against illegal operations, offshore gambling sites, non-compliant gaming products and unlicensed digital games.
Player liability: No player offence found in Law nº 58/2011; minors are barred from gaming (art. 31).

Notable actions

Baron Sports Gaming Ltd (Forzza)30 Jul 2026
Immediate suspension of all outlets, agents and digital platforms, with removal of advertising, for repeatedly offering casino-style games outside the scope of its licence.
Illegal slot machines (nationwide, 2025)
RDB removed and exported confiscated slot machines, clearing illegal machines from the land-based market.
Licensed operators (2025)
Licence suspensions, revocations and financial penalties; 36 player complaints, mainly unpaid winnings and franchise disputes, all resolved.
Several gambling operators (2023)
Fined for non-compliance with regulatory standards, according to the 2024 Policy.

Market data

Figures on this record are drawn from official regulator data.

Online GGR: Not yet verified
Reporting year: 2023
Licensed operators: 13

Timeline

26 Mar 2012
Law nº 58/2011 governing gaming activities published in the Official Gazette and in force.
10 Sept 2012
Law nº 29/2012 sets a 13% tax on stakes less winnings and 15% withholding on winnings.
24 Jun 2013
Ministerial Order nº 01/013 on licensing procedures and fees published and in force.
17 Oct 2013
Ministry of Trade and Industry begins issuing gaming licences.
31 Mar 2023
Ministerial Order nº 001/MINICOM/2023 sets AML sanctions for casinos and national lottery gaming halls.
2 Jul 2024
Prime Minister's Order nº 028/03 makes the Rwanda Development Board the gaming regulator.
9 Aug 2024
RDB suspends new gaming licences and renewals of expired ones pending the new policy.
18 Oct 2024
Cabinet approves the Rwanda Gambling Policy; published by RDB on 22 November 2024.
22 Jan 2025
Law nº 001/2025 on money laundering keeps casinos and national lottery gaming halls as reporting persons.
29 May 2025
Law nº 014/2025 published: 40% gaming tax, corporate income tax exemption and 25% withholding on winnings, applying after three months; Law nº 009/2025 exempts gaming from VAT.
1 Aug 2025
RDB directives: 2011 Law remains in force, annual fees resume, land-based casino licensing reopens and expressions of interest for sports betting and online casino are invited until 30 September 2025.
9 Oct 2025
RDB calls for National Lottery operator applications, due 31 October 2025.
28 Apr 2026
RDB 2025 annual report records the NLGC operational, licensing resumed, slot machines removed and enforcement actions taken.
30 Jul 2026
RDB suspends Baron Sports Gaming Ltd (Forzza) with immediate effect.

Outlook

RDB said in its 2025 annual report that it will finalise supporting legal instruments, build up the NLGC and deploy digital oversight tools. The Policy is the blueprint: minimum investment per category, competitive licence bidding, no Investment Code incentives, a variable excise on amounts wagered on top of the 40% tax, a ban on bonuses, pre-approved advertising, zoning and a Centralised Monitoring System. Whether online casino survives the Policy's elimination of Category 2 products, and who wins the National Lottery call of October 2025, are the open questions; RDB has not published the results of either licensing round.

Frequently asked questions

Is online gambling legal in Rwanda?: Yes, under licence. Law nº 58/2011 provides an internet gaming licence and lets only licence holders offer internet gaming; four internet gaming licences were active in 2024, and RDB lists online sports betting and online casino among the categories open for application.
Who regulates gambling in Rwanda?: The Rwanda Development Board, through its National Lottery and Gambling Commission, under Prime Minister's Order nº 028/03, in force since 2 July 2024. The Rwanda Revenue Authority collects gaming taxes.
What is the gambling tax in Rwanda?: 40% of stakes less winnings, excluding the national lottery, paid monthly, plus 25% withheld on players' net winnings, under Law nº 014/2025, applying from late August 2025. Gaming companies are exempt from corporate income tax and gaming is exempt from VAT.
How much does a gaming licence cost in Rwanda?: Under Ministerial Order nº 01/013, sports betting costs RWF 1,200,000 to apply and RWF 1,200,000 a year, a casino RWF 1,500,000 and RWF 8,000,000 a year, and the national lottery RWF 1,000,000 and RWF 5,000,000 a year, with a RWF 5,000,000 renewal fee. No internet gaming fee is listed. Licences last at least ten years.
What is the minimum gambling age in Rwanda?: 18. Law nº 58/2011 bars anyone under 18 from entering, using or engaging in any gaming activity.
Is Rwanda banning slot machines and online casinos?: The 2024 Policy marks both for elimination. RDB removed and exported confiscated slot machines in 2025, but it has opened online casino to applications, so that question will be settled by the new legal instruments.

Sources

Law nº 58/2011 of 31/12/2011 governing the gaming activities (Official Gazette nº 13 of 26/03/2012)
Republic of Rwanda, Official Gazette (Rwanda Law Reform Commission, Amategeko legal portal)
Tier 1Accessed 23 Sept 2026Published 26 Mar 2012
Ministerial Order nº 01/013 of 20/06/2013 determining procedures for obtaining a gaming licence and relevant fees, with fee annex (Official Gazette nº 25 of 24/06/2013)
Republic of Rwanda, Official Gazette (Rwanda Law Reform Commission, Amategeko legal portal)
Tier 1Accessed 23 Sept 2026Published 24 Jun 2013
Prime Minister's Order nº 028/03 of 28/06/2024 determining the regulatory authority for gaming activities (Official Gazette nº Special of 02/07/2024)
Republic of Rwanda, Official Gazette (Rwanda Law Reform Commission, Amategeko legal portal)
Tier 1Accessed 23 Sept 2026Published 2 Jul 2024
Ministerial Order nº 001/MINICOM/2023 of 31/03/2023 relating to regulations determining administrative sanctions applicable to gaming operator (anti-money laundering) (Official Gazette nº Special Bis of 31/03/2023)
Republic of Rwanda, Official Gazette (Rwanda Law Reform Commission, Amategeko legal portal)
Tier 1Accessed 23 Sept 2026Published 31 Mar 2023
Law nº 29/2012 of 27/07/2012 establishing tax on gaming activities (Official Gazette nº 37 of 10/09/2012), since superseded
Republic of Rwanda, Official Gazette (Rwanda Law Reform Commission, Amategeko legal portal)
Tier 1Accessed 23 Sept 2026Published 10 Sept 2012
Law nº 027/2022 of 20/10/2022 establishing taxes on income, original text, articles 50 and 61 (Official Gazette nº Special of 28/10/2022)
Republic of Rwanda, Official Gazette (Rwanda Law Reform Commission, Amategeko legal portal)
Tier 1Accessed 23 Sept 2026Published 28 Oct 2022
Official Gazette nº Special of 29/05/2025: Law nº 014/2025 of 27/05/2025 amending Law nº 027/2022 establishing taxes on income (articles 3, 4, 6 and 8) and Law nº 009/2025 of 27/05/2025 amending the value added tax law
Republic of Rwanda, Official Gazette (Ministry of Justice)
Tier 1Accessed 23 Sept 2026Published 29 May 2025
Law nº 001/2025 of 22/01/2025 on the prevention and punishment of money laundering, terrorist financing and the financing of proliferation of weapons of mass destruction (Official Gazette nº Special Bis of 22/01/2025)
Republic of Rwanda, Official Gazette (Rwanda Law Reform Commission, Amategeko legal portal)
Tier 1Accessed 23 Sept 2026Published 22 Jan 2025
Law nº 68/2018 of 30/08/2018 determining offences and penalties in general
Republic of Rwanda, Official Gazette (Rwanda Law Reform Commission, Amategeko legal portal)
Tier 1Accessed 23 Sept 2026Published 27 Sept 2018
New Africa Gaming (NAG) v. RRA, Supreme Court, RCOMA 0039/12/CS, judgment of 9 May 2014
Supreme Court of Rwanda (Amategeko legal portal) (translated)
Tier 1Accessed 23 Sept 2026Published 9 May 2014
Rwanda Gambling Policy, October 2024 (published version)
Government of Rwanda (Rwanda Development Board)
Classes online casinos and slot machines as Category 2 activities subject to immediate elimination; RDB invited expressions of interest for online casino in August 2025 and its 2025 annual report lists online casino among the categories open for application. The record follows the later RDB statements for the current position.
Tier 1Accessed 23 Sept 2026Published 22 Nov 2024
Rwanda Gambling Policy 2024: Frequently Asked Questions (FAQs) and Responses
Rwanda Development Board
Tier 1Accessed 23 Sept 2026Published 22 Nov 2024
Public Notice: Temporary suspension of issuing of new gaming licenses (9 August 2024)
Rwanda Development Board
Tier 1Accessed 23 Sept 2026Published 9 Aug 2024
Public Notice: Directives to Gambling Operators and Interested Parties (August 2025; expressions of interest due 30 September 2025)
Rwanda Development Board
Tier 1Accessed 23 Sept 2026Published 1 Aug 2025
Public Notice: Call for Applications, National Lottery Operator(s) (Kigali, 9 October 2025; deadline 31 October 2025)
Rwanda Development Board, National Lottery & Gambling Commission
Tier 1Accessed 23 Sept 2026Published 9 Oct 2025
Public Notice: Immediate Suspension of Baron Sports Gaming Ltd (Forzza) (issued 30 July 2026)
Rwanda Development Board
Tier 1Accessed 23 Sept 2026Published 30 Jul 2026
Rwanda Development Board, Annual Report 2025 (Institutional developments; Transforming Rwanda's gambling sector, pp. 12 and 78 to 81)
Rwanda Development Board
Tier 2Accessed 23 Sept 2026Published 28 Apr 2026
Rwanda Development Board, Five-Year Strategy 2025 to 2030 (organisation structure)
Rwanda Development Board
Tier 2Accessed 23 Sept 2026Published 30 Jan 2026
2024 National Money Laundering and Terrorist Financing Risk Assessment, Report (published by RDB, 30 September 2025)
Government of Rwanda (published by Rwanda Development Board)
Counts 6 sports betting licences among the 13 active in 2024, where the Gambling Policy counts 7, and dates the end of trade ministry oversight to 15 June 2024, where the Prime Minister's Order took effect on publication on 2 July 2024. The record follows the Policy and the Gazette.
Tier 2Accessed 23 Sept 2026Published 30 Sept 2025
Rwanda Revenue Authority, Tax on Gaming Activities: paid within fifteen days following the end of each month
Rwanda Revenue Authority
Tier 1Accessed 23 Sept 2026
Rwanda Revenue Authority, Annual Report 2024/25
Rwanda Revenue Authority
Tier 2Accessed 23 Sept 2026