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Sovereign state
Africa
ISO TZ

Tanzania: gambling regulation and licensing

United Republic of Tanzania

  • Online sports bettingRegulated
  • Online casinoRegulated
  • Lottery and iLotteryRegulated
  • Land-based (reference)Regulated
Regulator
Gaming Board of Tanzania
Headline tax
25% GGR
Licence required
Yes
Last verified
25 Oct 2026

Summary

Tanzania licenses online gambling by name. The Gaming Act, Cap. 41, in force since 1 July 2003 and applying to Mainland Tanzania only, created the Gaming Board of Tanzania and provides for an internet casino licence and an internet sports betting licence alongside casinos, betting, slots, lotteries and virtual games. The Gaming (Internet Gaming) Regulations, 2022 set the online rules: a primary server in Mainland Tanzania unless the Board approves offshore hosting with a local replica, a physical administration centre there, identity checks before any wager, deposit and wager limits and self-exclusion. Licensees need at least 5 per cent Tanzanian ownership. Licences last twelve months; the Board's fees page puts the annual fee at TZS 110 million for internet casino and TZS 90 million for internet sports betting, and 39 companies held an online licence on its register in September 2026. Gaming tax is set by activity on gross gaming revenue: 25 per cent for internet casino and sports betting, 18 per cent for land-based casino, 20 per cent for the national lottery and 10 per cent for virtual games. Winnings are taxed at 15 per cent, withheld by the operator; the Finance Act, 2026 removed the lower rates for land-based casino and sports betting from 1 July 2026. A 5 per cent excise duty on stakes was proposed in the Finance Bill, 2026 but is not in the Act as passed. Advertising needs Board approval and is barred from radio and television between 06:00 and 14:00 on weekdays outside dedicated sports channels. The Board has said the sector paid about TZS 260 billion in taxes in 2025.

Common pitfalls

Treating the 5 per cent excise duty on stakes as law: it was in the Finance Bill, 2026 but not in the Finance Act, 2026. Relying on the TRA gaming tax page for winnings tax: it shows the 2025 rates, while the Act has applied 15 per cent to all winnings since 1 July 2026. Assuming the Gaming Act covers Zanzibar: it applies to Mainland Tanzania only. Hosting the primary server offshore without Board approval and a local replica. Reading the 2022 amendment regulations for fees: the Board now publishes shilling fees that differ from the dollar amounts in that instrument.

Key facts

Regulator
Gaming Board of Tanzania (GBT)
Regulator type
Gaming board
Headline tax
25% GGR
Licence required
Yes
Minimum age
18+
Tax base
Gaming tax is charged activity by activity on gross gaming revenue, defined as total stakes placed by players less total winnings paid out (Gaming Act s.3). Internet casino pays 25 per cent of monthly gross gaming revenue (s.33(2)(b)) and land-based casino 18 per cent of weekly gross gaming revenue (s.33(2)(a)). The Second Schedule sets sports betting at 25 per cent, SMS lotteries 25 per cent, the national lottery 20 per cent, forty machine sites 25 per cent, virtual games 10 per cent and other products licensed under s.54 10 per cent of gross gaming revenue, and slot machines TZS 100,000 per machine a month. Tax is paid to the Commissioner General of the TRA: returns by the seventh day of each month for the preceding month (s.33(4)), with casino remittances weekly by Wednesday (s.35(1)). Separately, winnings are taxed at 15 per cent (see playerWinningsTax), and the Board collects gaming levies set by regulation (see earmarkedLevies). No excise duty applies to stakes: the 5 per cent excise proposed in the Finance Bill, 2026 is not in the Finance Act, 2026.
Capital
Dodoma
Currency
TZS
Official languages
Swahili, English

How to get a gambling licence in Tanzania

The regulator is the Gaming Board of Tanzania (GBT).

We record 8 licence types for Tanzania.

For the Internet Sports Betting Licence, the application fee is TZS 1,000,000 (as of 23 Sept 2026) and the annual fee is TZS 90,000,000 (as of 23 Sept 2026).

Local presence
A local company or establishment is required; servers must be located locally; a local director is required.
Financial guarantee
Operators other than casinos must deposit a security bond in the form and amount set by the Board (Gaming Act s.20). For internet gaming the bond may be cash, a bank guarantee or insurance, is reviewed periodically and may be drawn to settle prize or statutory obligations (Internet Gaming Regulations reg. 59). No amount is published.
Headline tax
25% GGR (see Taxation for the full position)

Licence fees in Tanzania

Licence typeApplication feeAnnual feeTerm
Internet Sports Betting LicenceTZS 1 million application fee and TZS 90 million annual licence fee on the Board's fees page, plus a TZS 1 million certificate of suitability and the actual cost of background investigations, paid by deposit (Internet Gaming Regulations reg. 5). The Board's licensing procedure sets minimum investment capital of USD 300,000 for a company majority owned by Tanzanian citizens and USD 500,000 for any other. The 2022 amendment regulations stated this fee as USD 30,000 a year.TZS 1,000,000 (as of 23 Sept 2026)TZS 90,000,000 (as of 23 Sept 2026)Twelve months, renewable for twelve months (Gaming Act s.22)
Internet Casino LicenceTZS 1 million application fee and TZS 110 million annual licence fee on the Board's fees page, plus the certificate of suitability and investigation costs. The 2022 amendment regulations stated this fee as USD 40,000 a year.TZS 1,000,000 (as of 23 Sept 2026)TZS 110,000,000 (as of 23 Sept 2026)Twelve months, renewable for twelve months (Gaming Act s.22)
Online Virtual Games LicenceTZS 500,000 application fee and TZS 30 million annual licence fee, plus a gaming levy of 5 per cent of gross gaming revenue paid monthly to the Board.TZS 500,000 (as of 23 Sept 2026)TZS 30,000,000 (as of 23 Sept 2026)Twelve months (Gaming Act s.22)
National Lottery LicenceTZS 1 million application fee and TZS 140 million annual licence fee, plus a gaming levy of 2 per cent of gross gaming revenue paid monthly.TZS 1,000,000 (as of 23 Sept 2026)TZS 140,000,000 (as of 23 Sept 2026)Eight years, subject to payment of the annual fee (Gaming Act s.22(3))
Casino Licence (land-based)TZS 1 million application fee; annual licence fee of TZS 110 million in Dar es Salaam and TZS 60 million in other regions.TZS 1,000,000 (as of 23 Sept 2026)TZS 110,000,000 (as of 23 Sept 2026)Twelve months (Gaming Act s.22)
Principal Licence for Sports BettingTZS 500,000 application fee and TZS 90 million annual licence fee.TZS 500,000 (as of 23 Sept 2026)TZS 90,000,000 (as of 23 Sept 2026)Twelve months (Gaming Act s.22)
Service Provider LicenceTZS 500,000 application fee and TZS 1 million annual licence fee.TZS 500,000 (as of 23 Sept 2026)TZS 1,000,000 (as of 23 Sept 2026)Twelve months (Gaming Act s.22)

Built from the record on this page, last verified 25 Oct 2026. The Licensing and Taxation sections carry the full detail and sources.

Licensing

Licence required
Yes
Application window
Not yet verified
Local establishment required
Yes
Local server required
Yes
Local director required
Yes
Active licences
39 (as of 23 Sept 2026)
Bank guarantee or bond
Operators other than casinos must deposit a security bond in the form and amount set by the Board (Gaming Act s.20). For internet gaming the bond may be cash, a bank guarantee or insurance, is reviewed periodically and may be drawn to settle prize or statutory obligations (Internet Gaming Regulations reg. 59). No amount is published.
Testing labs accepted
Gaming Laboratories International (GLI), BMM Testlabs, Other laboratories of equivalent standing, with the Board's prior approval
Certification requirements
Devices, management systems and game software must be tested and certified against applicable standards by a designated laboratory before use. An internet licensee submits its control system (random number generator, reporting, network, wagering application and system integrity) for Board approval thirty days before starting, and the Board decides within thirty days (Internet Gaming Regulations regs. 26 to 30); games must be tested by an accredited laboratory, have a pre-approved return to player and be approved by the Board (reg. 33).
Barriers to entry
A licensee for commercial gaming must have at least 5 per cent of its paid-up share capital owned by Tanzanian citizens (s.14(4)). An internet licensee must keep its primary server in Mainland Tanzania, or a Board-approved offshore server with a local replica and the financial control system in Mainland Tanzania (reg. 9), and must run a physical administration centre there with at least one director and key person (reg. 12). The Board's procedure requires minimum investment capital of USD 300,000 (local majority) or USD 500,000 (foreign), and applicants and 5 per cent shareholders are vetted; a person refused must wait a year to reapply (s.32). The count of 39 is the number of distinct companies on the Board's register holding an online sports betting, online casino or online virtual games licence on 23 September 2026 (33 online sports betting, 27 online casino and one online virtual games entry). New slot machine and route operation licences have been suspended since 10 April 2026.

Licence types

  • Internet Sports Betting Licence

    Scope
    Sports betting by remote device over the internet (Gaming Act s.28(1)(l); Internet Gaming Regulations, form GBT-IGR 2).
    Term
    Twelve months, renewable for twelve months (Gaming Act s.22)
    Application fee
    TZS 1,000,000 as of 23 Sept 2026
    Annual fee
    TZS 90,000,000 as of 23 Sept 2026
    Fee basis
    TZS 1 million application fee and TZS 90 million annual licence fee on the Board's fees page, plus a TZS 1 million certificate of suitability and the actual cost of background investigations, paid by deposit (Internet Gaming Regulations reg. 5). The Board's licensing procedure sets minimum investment capital of USD 300,000 for a company majority owned by Tanzanian citizens and USD 500,000 for any other. The 2022 amendment regulations stated this fee as USD 30,000 a year.
    Renewal terms
    Apply not later than thirty days before expiry (s.16(2)); a licensee that has applied in time may keep operating until the Board decides (s.25).
  • Internet Casino Licence

    Scope
    Casino games through remote devices with internet connection (Gaming Act s.28(1)(i); Internet Gaming Regulations, form GBT-IGR 1).
    Term
    Twelve months, renewable for twelve months (Gaming Act s.22)
    Application fee
    TZS 1,000,000 as of 23 Sept 2026
    Annual fee
    TZS 110,000,000 as of 23 Sept 2026
    Fee basis
    TZS 1 million application fee and TZS 110 million annual licence fee on the Board's fees page, plus the certificate of suitability and investigation costs. The 2022 amendment regulations stated this fee as USD 40,000 a year.
    Renewal terms
    Apply not later than thirty days before expiry (s.16(2)).
  • Online Virtual Games Licence

    Scope
    Virtual games licence (Gaming Act s.28(1)(r)), in the online category listed on the Board's fees page.
    Term
    Twelve months (Gaming Act s.22)
    Application fee
    TZS 500,000 as of 23 Sept 2026
    Annual fee
    TZS 30,000,000 as of 23 Sept 2026
    Fee basis
    TZS 500,000 application fee and TZS 30 million annual licence fee, plus a gaming levy of 5 per cent of gross gaming revenue paid monthly to the Board.
  • National Lottery Licence

    Scope
    The government-owned national lottery run under an agreement with the Board (Gaming Act ss.3 and 28(1)(n)). The Board reported awarding it to Ithuba Tanzania Limited in the 2024/25 financial year.
    Term
    Eight years, subject to payment of the annual fee (Gaming Act s.22(3))
    Application fee
    TZS 1,000,000 as of 23 Sept 2026
    Annual fee
    TZS 140,000,000 as of 23 Sept 2026
    Fee basis
    TZS 1 million application fee and TZS 140 million annual licence fee, plus a gaming levy of 2 per cent of gross gaming revenue paid monthly.
  • Casino Licence (land-based)

    Scope
    Table games and slot machines in casino premises (Gaming Act s.28(1)(a)).
    Term
    Twelve months (Gaming Act s.22)
    Application fee
    TZS 1,000,000 as of 23 Sept 2026
    Annual fee
    TZS 110,000,000 as of 23 Sept 2026
    Fee basis
    TZS 1 million application fee; annual licence fee of TZS 110 million in Dar es Salaam and TZS 60 million in other regions.
    Renewal terms
    Apply not later than thirty days before expiry (s.16(2)).
  • Principal Licence for Sports Betting

    Scope
    Principal licence for sports betting operations (Gaming Act s.28(1)(k)); betting shops also need a sports betting (shop) licence at TZS 500,000 to apply and TZS 1 million a year.
    Term
    Twelve months (Gaming Act s.22)
    Application fee
    TZS 500,000 as of 23 Sept 2026
    Annual fee
    TZS 90,000,000 as of 23 Sept 2026
    Fee basis
    TZS 500,000 application fee and TZS 90 million annual licence fee.
  • Service Provider Licence

    Scope
    Services to gaming operations (Gaming Act s.28(1)(p)); an applicant supplies its registration certificate, company profile, product certification and any licence held abroad for the same service (Internet Gaming Regulations reg. 7). Hosting service providers may be required to obtain a certificate of suitability (reg. 10).
    Term
    Twelve months (Gaming Act s.22)
    Application fee
    TZS 500,000 as of 23 Sept 2026
    Annual fee
    TZS 1,000,000 as of 23 Sept 2026
    Fee basis
    TZS 500,000 application fee and TZS 1 million annual licence fee.
  • Other Gaming Board licence types

    Scope
    The Board lists thirty-one licence types, including SMS lottery, public, private and promotional lotteries, prize competitions, forty machine sites, slot machine and route operations, virtual games in betting or stand-alone premises, manufacturer, seller and distributor, gaming consultant, key gaming employee (valid two years, s.22(4)) and support employee licences, and amusement permits.
    Fee basis
    Fixed fees by category on the Board's fees page, with levies for some categories (for example TZS 10,000 a month per slot machine and 10 per cent of the bet amount for a pool betting scheme).

Taxation

Headline GGR tax
25% GGR
Effective date
1 Jul 2026
Player winnings tax
Gaming tax of 15 per cent on the amount or value of winnings from any licensed gaming activity (Gaming Act s.34(1)). From 1 July 2025 the Finance Act, 2025 set lower rates of 13 per cent for land-based casino and 12 per cent for sports betting; the Finance Act, 2026 deleted those rates from 1 July 2026, so 15 per cent applies across all activities. Winnings taxed in this way are not liable to income tax.
Withholding mechanism
The licensee paying the winnings is the withholding agent: it withholds the tax at the time of payment and files a return and remits it electronically to the Commissioner General by the seventh day of the month after payment (s.34 as amended by the Finance Act, 2025). A licensee that fails to withhold pays the tax itself with interest and penalty under the Tax Administration Act.
Tax base
Gaming tax is charged activity by activity on gross gaming revenue, defined as total stakes placed by players less total winnings paid out (Gaming Act s.3). Internet casino pays 25 per cent of monthly gross gaming revenue (s.33(2)(b)) and land-based casino 18 per cent of weekly gross gaming revenue (s.33(2)(a)). The Second Schedule sets sports betting at 25 per cent, SMS lotteries 25 per cent, the national lottery 20 per cent, forty machine sites 25 per cent, virtual games 10 per cent and other products licensed under s.54 10 per cent of gross gaming revenue, and slot machines TZS 100,000 per machine a month. Tax is paid to the Commissioner General of the TRA: returns by the seventh day of each month for the preceding month (s.33(4)), with casino remittances weekly by Wednesday (s.35(1)). Separately, winnings are taxed at 15 per cent (see playerWinningsTax), and the Board collects gaming levies set by regulation (see earmarkedLevies). No excise duty applies to stakes: the 5 per cent excise proposed in the Finance Bill, 2026 is not in the Finance Act, 2026.

Scheduled changes

  • 5 per cent of the value of bets from Proposed in the Finance Bill, 2026 as a new section 126(19) of the Excise (Management and Tariff) Act and an amendment to section 66 of the Gaming Act. Neither provision is in the Finance Act, 2026 as assented on 30 June 2026, so the duty is not in force.
    Withdrawn

    Excise duty of 5 per cent on the dutiable value of stakes or wagers paid by residents on land or internet sports betting, land or internet casino, forty machine and virtual games operations, with 10 per cent of the proceeds allocated to the Gaming Board

Earmarked levies

  • Sports Development Fund share of sports betting tax: 5 per cent of the sports betting gaming tax (Sports Development Fund (Gaming Act, Second Schedule, item 1))
  • National lottery tax for sport: One half of the gaming tax on the national lottery (National Sports Council (Gaming Act s.37))
  • Health share of winnings tax: 7 per cent of winnings tax collected from land-based casino and 13 per cent of that collected from sports betting (AIDS Trust Fund (70 per cent) and Universal Health Insurance Fund (30 per cent) (Finance Act, 2026 s.16))
  • Gaming Board levy: 2 per cent of GGR for the national lottery; 5 per cent of GGR for virtual games, bingo and operations under section 51(2); TZS 10,000 a month per slot machine (Gaming Board of Tanzania (Internet Gaming Regulations reg. 54(1); Gaming Regulations, First Schedule))

Compliance

Minimum age
18+
KYC timing
Before any wager is accepted (Internet Gaming Regulations reg. 13(2)).
AML regime
Licensees may not exchange cash, issue cheques or transfer funds in exchange for cash above TZS 5 million in one transaction (s.59), must report currency transactions above TZS 5 million within fifteen days (s.60), aggregate multiple transactions in a gaming day (s.61), report suspicious transactions above TZS 3 million to the FIU (s.62), keep records for five years (s.63), maintain approved internal controls (s.64) and not encourage structuring (s.65). Internet licensees must run Board-approved know-your-player and transaction monitoring rules, have a designated reporting person and report under the Anti-Money Laundering Act (Internet Gaming Regulations regs. 37 and 38).
AML supervisor
Gaming Board of Tanzania (approves licensees' AML rules and internal controls), with suspicious transaction reports going to the Financial Intelligence Unit
Deposit limits
Internet licensees must let players set limits on the amount they may deposit or wager; an increase or removal takes effect only after seven calendar days (Internet Gaming Regulations reg. 50).
Session limits
Full-screen games may be offered only with a real-time clock on screen and an option to exit, and the account balance must be displayed throughout play (Internet Gaming Regulations reg. 32).
Source of funds thresholds
Cash transactions over TZS 5 million are prohibited in the forms set out in s.59 and reportable under s.60; suspicious transactions over TZS 3 million are reportable to the FIU (s.62). Applicants must prove the source of funds for the investment (First Schedule application forms).
Central monitoring system
Every licensee must maintain a gaming management system and send its gaming transactions to the Board's gaming regulatory monitoring system (Gaming Act s.93); internet licences carry a condition to send transactions to the Gaming Regulatory Electronic Management System (Internet Gaming Regulations reg. 6(f)). Failure costs TZS 1 million for every day of delay (Gaming (Amendment) Regulations, 2022, Third Schedule). The Board suspended new slot and route licences in April 2026 to finish setting up an electronic monitoring system for slot machines.
Data localisation
The primary server must be in Mainland Tanzania. The Board may approve offshore hosting for a set period only if a replica server is installed in Mainland Tanzania and the financial control system, holding near real-time financial and player data, stays there (Internet Gaming Regulations reg. 9). The penalty for not having a server in Mainland Tanzania is TZS 7 million (Gaming (Amendment) Regulations, 2022, Third Schedule).
KYC requirements
No one may allow a person under eighteen to be present in gaming areas, play, wager or collect winnings (Gaming Act s.74). Internet players must prove identity with a passport, national identity card or other Board-approved document, and no wager may be accepted until identity is authenticated (Internet Gaming Regulations reg. 13). Registration records name, gender, identity number, addresses, email, telephone, age and a nominated account (reg. 14); each player may hold one account per licensee (reg. 16(4)). For cash transactions over TZS 5 million, the licensee must verify and record the name, address and identity number, using a passport or official document for non-residents (s.60).
Stake limits
Not yet verified
Mandatory player messaging
The website homepage must show the licensee's name and address, licence number and date, a statement that it is regulated by the Board, a responsible gaming statement and a helpdesk or toll-free number (reg. 32(1)); a warning on addiction, a link to the responsible gaming policy and self-assessment, a notice that under-18s may not play and a link to filtering software (reg. 47); and a link to the self-exclusion policy (reg. 49). Game rules must be posted in Swahili and English (reg. 57).
Reporting obligations
Audited annual financial statements under Tanzania Financial Accounting Standards within 180 days of the year end (Internet Gaming Regulations reg. 52); monthly returns, with copies of TRA gaming tax returns sent to the Board within seven days of payment (reg. 54); dishonest or unlawful acts reported to the Board within 24 hours (reg. 63); currency transaction and suspicious transaction reports under ss.60 and 62 of the Act.
Game content restrictions
Online games must be tested by an accredited laboratory, have a pre-approved and audited return to player and be approved by the Board before being offered (Internet Gaming Regulations reg. 33).

Advertising

Advertising permitted
Yes
Watershed
No gaming advertising on radio or television between 06:00 and 14:00 Monday to Friday (the radio rule expressly includes holidays), except on dedicated sports channels
Celebrity and influencer rules
Where a celebrity comments on television on behalf of an operator, the advertisement must include the person mentioning the Board's toll-free number and the need to gamble responsibly (Advertising Code 3.1.2(b)). Named winners may appear only with their consent and the Board's (2.2.5).
Social media rules
The Advertising Code applies to all electronic media, expressly including internet services and social media (Advertising Code 1.3).
Bonus advertising rules
Advertising must not offer any credit, voucher or reward as an inducement to gamble (Advertising Code 2.2.1(h)), except that an operator may advertise an acceptable loyalty programme, trade promotion lottery or complimentary gaming product under the conditions in clause 2.2.4. Excluded players must not be sent promotional material during their exclusion (Internet Gaming Regulations reg. 49(3)).
Mandatory warnings
All gaming advertising must carry a mandatory responsible gaming message. On radio it ends with the Board's toll-free number 0800 110 051; television advertisements over 15 seconds carry the expanded message; in print, outdoor and ground signage the message must take at least 10 per cent of the space, and 25 per cent on moving or changing displays; text messages must end with the condensed message, and those over 160 characters also with the toll-free number (Advertising Code, Part Three).
Penalties for breach
The Board may direct a licensee to rectify, withdraw, remove or discontinue an advertisement that breaches the Code (Advertising Code 4.3) and may impose a warning, a monetary penalty, suspension or revocation for non-compliance (Internet Gaming Regulations reg. 64).

Restrictions

  • No one may advertise a gaming activity without the Board's approval, and each licensee must submit an advertising code of practice for approval (Internet Gaming Regulations reg. 56(1) and (2)).
  • The Board must regulate advertising with regard to protecting children and other vulnerable persons (Gaming Act s.92) and may require withdrawal of offensive, misleading, indecent, unfounded or false advertisements (reg. 56(3) and (4)).
  • Advertising must not depict children, suggest that winning is certain or that gaming improves a person's finances, promote drinking while gaming, or make unprovable or exaggerated claims about winnings (Advertising Code 2.2.1).
  • No gaming advertising on radio or television between 06:00 and 14:00 Monday to Friday (for radio, expressly including holidays), except on dedicated sports channels; responsible gaming messages may still be aired (Advertising Code 3.2 and 3.3).
  • No gaming advertisements on radio or television just before, during or just after news, live events of national interest or parliamentary sessions (Advertising Code 3.8).
  • No unsolicited telephone calls, SMS or other direct communications to encourage ticket purchases without the Board's prior written approval (Advertising Code 2.2.6).
  • Advertisements referring to prizes must give enough information to understand the overall return to player or the odds (Advertising Code 2.2.3).

Payments

Credit card ban
No
Crypto stance
Not yet verified
Permitted methods
Credit card, Debit card or stored value account, Electronic transfer, Wire transfer, Cheque, Recharge voucher, Mobile phone transfer, Other methods approved by the Board
Local rails
Mobile phone transfer, Recharge voucher
Withdrawal timeframe rules
Monetary prizes are credited to the player account (Internet Gaming Regulations reg. 20). An account inactive for more than 180 days may be closed, and any balance must be sent to the player's nominated account within five working days (regs. 17(e) and 18(2)). Prizes unclaimed after three years are forfeited to the Board (reg. 23); licensees remit 25 per cent of unclaimed prizes to the Board quarterly and apply 75 per cent to guaranteed jackpots (reg. 40).

Enforcement

ISP blocking
Not yet verified
DNS blocking
Not yet verified
Payment blocking
Not yet verified
App store takedowns
Not yet verified
Administrative penalties
Revocation after notice and a fourteen working day opportunity to respond (Gaming Act s.26); inspection, audit, seizure, forfeiture and destruction of unfit devices (s.10); sanctions from a warning or reprimand to a penalty, suspension or revocation (Internet Gaming Regulations reg. 64). Fixed administrative penalties include TZS 7 million for no server in Mainland Tanzania, TZS 1 million a day for failing to feed the monitoring system, TZS 5 million for failing to keep records and TZS 500,000 a day for unreported control system changes (Gaming (Amendment) Regulations, 2022, Third Schedule; Internet Gaming Regulations reg. 29).
Criminal penalties
Conducting gaming without a valid licence or on unlicensed premises: a fine of up to TZS 500,000 or up to twelve months' imprisonment, or both (Gaming Act s.81). Allowing under-18s to gamble: TZS 1 million to TZS 5 million or up to twelve months (s.74(2)). Breaching a licence condition: up to TZS 2 million or eighteen months (s.19(4)). On conviction a court may order forfeiture of the licence, with disqualification for five years (s.84).
Operator liability
Liability falls on anyone who carries on or holds out as carrying on gaming business without a licence, acts as an unauthorised representative of a gaming business or provides unlicensed gaming consultancy (s.14), and on licensees that employ unlicensed key staff (s.81(1)(m)).

Notable actions

  • New applicants for slot machine and route operation licences10 Apr 2026

    Issuance of new licences halted until the Board completes an electronic monitoring system for slot machines

  • New applicants for slot machine and route operation licences13 Feb 2023

    Board press release announcing a suspension of new slot machine and route operation licences

Market data

Figures on this record are drawn from official regulator data.

Online GGR
Not yet verified
Licensed operators
39

Timeline

  1. 1 Jul 2003

    The Gaming Act comes into force and the Gaming Board of Tanzania is established

  2. 1 Jul 2022

    Gaming (Internet Gaming) Regulations, 2022 and Gaming (Amendment) Regulations, 2022 published

  3. 13 Feb 2023

    Board announces a suspension of new slot machine and route operation licences

  4. 19 Jun 2023

    Board approves the Gaming Advertising Code of Practice, 2023

  5. 1 Jul 2025

    Finance Act, 2025 sets winnings tax at 13 per cent for land-based casino and 12 per cent for sports betting

  6. 4 Sept 2025

    Board reports the national lottery licence awarded to Ithuba Tanzania Limited, which began operating in April 2025

  7. 10 Apr 2026

    Board halts new slot machine and route operation licences pending an electronic monitoring system

  8. 23 Apr 2026

    Board Director General states that the gaming sector paid about TZS 260 billion in taxes in 2025

  9. 30 Jun 2026

    Finance Act, 2026 assented to without the 5 per cent excise on stakes proposed in the Finance Bill

  10. 1 Jul 2026

    Winnings tax becomes 15 per cent for all gaming activities as the Finance Act, 2026 takes effect

  11. 22 Jul 2026

    Board signs a memorandum of understanding with PMO-RALG on joint compliance monitoring

Outlook

Two tax points need watching. The 5 per cent excise duty on stakes appeared in the Finance Bill, 2026 but not in the Finance Act, 2026 assented on 30 June 2026, so any revival would need new legislation; the Finance Act for 2027/28 is the next vehicle. The TRA gaming tax page still shows the 2025 winnings rates of 13 and 12 per cent, while the statute has applied 15 per cent to all winnings since 1 July 2026. On supervision, new slot machine and route licences stay suspended until the Board completes its electronic monitoring system, and a July 2026 agreement with regional and local government sets up joint compliance monitoring across local authorities.

Frequently asked questions

Who regulates gambling in Tanzania?
The Gaming Board of Tanzania, established under the Gaming Act, Cap. 41 with effect from 1 July 2003. The Act applies to Mainland Tanzania. The Tanzania Revenue Authority collects gaming tax, and appeals against licensing decisions go to the Minister responsible for finance.
Can an operator get an online licence in Tanzania?
Yes. The Act provides for an internet casino licence and an internet sports betting licence, applied for under the Gaming (Internet Gaming) Regulations, 2022. Licences last twelve months. The Board's fees page lists a TZS 1 million application fee and annual fees of TZS 110 million for internet casino and TZS 90 million for internet sports betting.
What local presence does an online licensee need?
At least 5 per cent of paid-up share capital owned by Tanzanian citizens, a primary server in Mainland Tanzania (or Board-approved offshore hosting with a local replica and local financial control system), and a physical administration centre in Mainland Tanzania with at least one director and key person.
How is online gambling taxed?
Internet casino and sports betting pay gaming tax of 25 per cent of gross gaming revenue, filed monthly with the TRA. Winnings are taxed at 15 per cent, withheld by the operator and remitted by the seventh day of the following month. There is no excise duty on stakes: the proposal in the Finance Bill, 2026 is not in the Finance Act, 2026.
What are the advertising rules?
Every gaming advertisement needs Board approval. Under the Board's Advertising Code of Practice, 2023, there is no radio or television gaming advertising between 06:00 and 14:00 on weekdays except on dedicated sports channels, none around news or parliamentary sessions, and every advertisement must carry a responsible gaming message, with the Board's toll-free number on radio.
How much does a gambling licence cost in Tanzania?
For the Internet Sports Betting Licence, the application fee is TZS 1,000,000 (as of 23 Sept 2026) and the annual fee is TZS 90,000,000 (as of 23 Sept 2026). For the Internet Casino Licence, the application fee is TZS 1,000,000 (as of 23 Sept 2026) and the annual fee is TZS 110,000,000 (as of 23 Sept 2026). For the Online Virtual Games Licence, the application fee is TZS 500,000 (as of 23 Sept 2026) and the annual fee is TZS 30,000,000 (as of 23 Sept 2026). The Licensing section lists all 8 licence types recorded for Tanzania. Last verified 25 Oct 2026.
Is online gambling legal in Tanzania?
Online casino and online sports betting are both legal for licensed operators in Tanzania. The status of every vertical is at the top of this page. Last verified 25 Oct 2026.

Glossary and directory

iGT coverage of Tanzania

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M&A

GiG Buys Back Into B2C With a €16.4m Deal for evoke's African Arm

Two years after splitting itself in half to become a pure technology supplier, GiG is paying €16.4 million for a majority stake in an African operator, funded by an €8.5 million raise it launched the same morning it reported an operating loss of €6.9 million.

Sources

Source tiers. Tier 1: the law, official gazette, licence register or regulator itself. Tier 2: other official sources such as ministries, parliaments, courts and statistics agencies. Only tier 1 and tier 2 sources can support a fact on their own.

  1. The Gaming Act, Cap. 41, Revised Edition 2023

    Office of the Attorney General (published by the Gaming Board of Tanzania)

    The revised edition incorporates amendments up to the Finance Act, 2023 (Act No. 7 of 2023). Section 34 on the tax on winnings was later amended by the Finance Act, 2025 (source tz-fa-2025) and the Finance Act, 2026 (source tz-fa-2026); those amendments are applied in this record.

    Tier 1Accessed 23 Sept 2026
  2. The Gaming (Internet Gaming) Regulations, 2022 (G.N. No. 478T of 2022)

    Government Printer, Gazette of the United Republic of Tanzania (published by the Gaming Board of Tanzania)

    Tier 1Accessed 23 Sept 2026Published 1 Jul 2022
  3. The Gaming (Amendment) Regulations, 2022 (G.N. No. 478S of 2022)

    Government Printer, Gazette of the United Republic of Tanzania (published by the Gaming Board of Tanzania)

    The First Schedule set here prices several licences in US dollars (internet casino USD 40,000 a year, internet sports betting USD 30,000, online virtual games USD 10,000, principal sports betting licence USD 30,000, national lottery USD 50,000). The Board's current fees page (source tz-gbt-fees) states them in shillings (TZS 110 million, TZS 90 million, TZS 30 million, TZS 90 million and TZS 140 million). The instrument that made that change was not located; the Board's current page is recorded for fees, and this instrument is relied on for its penalty schedule.

    Tier 1Accessed 23 Sept 2026Published 1 Jul 2022
  4. Tier 1Accessed 23 Sept 2026Published 19 Jun 2023
  5. The Finance Act, 2025 (Act No. 11 of 2025)

    Government Printer (published by the Tanzania Revenue Authority)

    Tier 1Accessed 23 Sept 2026Published 30 Jun 2025
  6. The Finance Act, 2026 (Act No. 2 of 2026), Act Supplement to the Special Gazette No. 8 Vol. 107

    Parliament of Tanzania (Bunge)

    Assented to on 30 June 2026 and in operation from 1 July 2026 (s.2). The enacted text contains no excise duty on stakes or wagers and no allocation of such duty to the Gaming Board, both of which appeared in the Finance Bill, 2026 (source tz-fb-2026).

    Tier 1Accessed 23 Sept 2026Published 30 Jun 2026
  7. Tier 2Accessed 23 Sept 2026
  8. Gaming tax

    Tanzania Revenue Authority

    The page gives winnings tax of 13 per cent for land-based casino and 12 per cent for sports betting, which are the rates set by the Finance Act, 2025 from 1 July 2025. The Finance Act, 2026 deleted those reduced rates from section 34 of the Gaming Act with effect from 1 July 2026, leaving the 15 per cent rate in section 34(1). The statute is preferred for winnings tax. The page's text also says internet casino returns are filed weekly, while its own table and s.33(2)(b) and (4) of the Act give monthly; the Act is preferred. The page is relied on only for the gross gaming revenue rates, which agree with the Act, and the payment method.

    Tier 1Accessed 23 Sept 2026
  9. Tier 1Accessed 23 Sept 2026
  10. Licence type

    Gaming Board of Tanzania

    This page lists 31 licence types. The Board's newer licence types listing at https://www.gamingboard.go.tz/license-types shows 28, omitting Public Lottery, Sellers and Distributors, and Sports Betting (shop) while adding Spot Betting as a principal licence. Neither list is a statute; the Act's own list is in section 28(1) (source tz-act).

    Tier 1Accessed 23 Sept 2026
  11. Fees

    Gaming Board of Tanzania

    Tier 1Accessed 23 Sept 2026
  12. Tier 1Accessed 23 Sept 2026
  13. Tier 1Accessed 23 Sept 2026
  14. Licensed operators: virtual games

    Gaming Board of Tanzania

    Tier 1Accessed 23 Sept 2026
  15. Licensed operators: lotteries

    Gaming Board of Tanzania

    Tier 1Accessed 23 Sept 2026
  16. Tier 1Accessed 23 Sept 2026
  17. Tier 1Accessed 23 Sept 2026Published 10 Apr 2026
  18. Press releases

    Gaming Board of Tanzania

    Tier 1Accessed 23 Sept 2026
  19. Tier 2Accessed 23 Sept 2026Published 4 Sept 2025
  20. Tier 2Accessed 23 Sept 2026Published 23 Apr 2026
  21. Tier 2Accessed 23 Sept 2026Published 22 Jul 2026
  22. Procedure for obtaining gaming licence in Tanzania

    Gaming Board of Tanzania

    The document cites section and regulation numbers from before the 2023 revised edition of the Act (for example section 77(1)(i), now section 81(1)(i)) and an older office address. It is relied on only for the minimum investment capital and the designated testing laboratories.

    Tier 1Accessed 23 Sept 2026
  23. Tier 1Accessed 23 Sept 2026
  24. Feedback, complaint or opinion

    Gaming Board of Tanzania

    Tier 1Accessed 23 Sept 2026

Spotted something out of date? Report a correction.

This page is industry reference information and not legal advice.

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