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Sovereign state
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Tunisia: gambling regulation and licensing

  • Online sports bettingMonopoly
  • Horse race bettingMonopoly
  • Online casinoProhibited
  • iLotteryProhibited
  • Land-based (reference)Regulated
Regulator
No single gambling regulator (casinos authorised by ministerial order; sports betting reserved to Promosport)
Headline tax
Not yet verified
Licence required
Not yet verified
Last verified
24 Sept 2026

Summary

Tunisia has no gambling regulator and no licensing regime for online gambling. Decree-law 74-20 of 1974 prohibits games in which chance prevails over skill, and lotteries, unless a law provides otherwise. Two exceptions are State monopolies. Promosport, a public establishment created by Law 84-63 of 1984 under the Ministry of Youth and Sports, holds the exclusive right to organise sports prediction competitions; the Competition Council upheld that monopoly against the private operators CasualBet in 2019 and Tunbets in 2020. Pari-mutuel horse race betting is run by the State regie under Decree 70-178 of 1970. Land-based casinos operate under Decree-law 74-21 of 1974 with a personal authorisation from the Interior and economy ministries; MENAFATF counted three in 2016, open only to non-residents. We record online casino and lottery as prohibited. Casinos pay a progressive levy of 10% to 45% of gross gaming product, and gambling winnings bear a 25% withholding, except those from Promosport and the pari-mutuel. A 15% tax on online betting operators, created by the 2021 finance law, was repealed from 2023. A January 2026 order put casinos under a full anti-money laundering regime. Offshore and informal betting is met with police raids; no blocking regime was found. Deputies filed bill 2026/009 in January 2026 to ban all gambling, online included, with prison terms and duties on internet and payment providers; it is before the General Legislation Committee.

Common pitfalls

Reading the 15% online betting tax of 2021 as a licence or as tolerance: it was repealed from 2023 and never authorised anyone. Treating Sisal as a licensee: it holds a concession from the Promosport monopoly. Treating bill 2026/009 as law: it is a private members' bill still in committee. Assuming casinos are open to Tunisians: in 2016 they were reserved to non-residents.

Key facts

Regulator
No single gambling regulator (casinos authorised by ministerial order; sports betting reserved to Promosport)
Regulator type
No dedicated regulator
Headline tax
Not yet verified
Licence required
Not yet verified
Minimum age
Not yet verified
Tax base
There is no tax on online gambling, which has no lawful private market. Casinos pay a State levy on gross gaming product at progressive rates by annual band: 10% up to 700,000 dinars, 15% from 700,001 to 3.5 million, 22.5% from 3.5 million to 7 million, 27.5% from 7 million to 10 million and 45% above 10 million (Decree-law 74-21 art. 10, Law 77-12, order of 19 September 1977 as amended in 1987), with monthly advances of 10% of that month's gross gaming product. Pari-mutuel horse race betting bears a levy of 26% of on-course stakes and 36% of off-course stakes before winnings are paid (Decree 70-178 art. 9).

Licensing

Licence required
Not yet verified
Application window
Not yet verified
Local establishment required
Not yet verified
Local server required
Not yet verified
Barriers to entry
There is no licence for online gambling of any kind. Sports prediction competitions are a State monopoly held by Promosport, which the Competition Council has twice upheld against private online operators, and pari-mutuel horse race betting belongs to the State regie. The commercial route observed is a concession from Promosport: its tender 1/2019 was won by Sisal in August 2022, and the Ministry of Youth and Sports described the partnership as taking Promosport into digital games of chance and betting. Casinos need a personal ministerial authorisation, and MENAFATF counted three in 2016.

Licence types

  • Casino authorisation

    Scope
    Land-based casino games listed in Decree 76-114, in casinos that in 2016 were reserved to non-residents. No online equivalent.
    Renewal terms
    Granted by joint order of the Ministers of the Interior and the National Economy; personal and not transferable (Decree-law 74-21, arts. 2 and 4). The director and board members each need a licence from the Minister of the Interior (art. 6).
  • Authorised lottery of movable objects

    Scope
    Lotteries of goods for charitable, mutual or public-interest purposes. Not a route to commercial or online gambling.

Taxation

Headline GGR tax
Not yet verified
Effective date
Not yet verified
Player winnings tax
Income from betting, games of chance and lotteries is taxable other income on its gross amount (income tax code arts. 36 and 37) and bears a 25% withholding at source on sums paid from 1 January 2016 (art. 52-I c ter). Winnings on horse race betting and on sports prediction competitions organised by public establishments, or by concessionaires on their behalf, are exempt (art. 38 point 24).
Withholding mechanism
The payer of the winnings withholds 25% under the general withholding rules of income tax code art. 52.
VAT treatment
The explanatory memorandum to the Finance Law for 2023 states that, once the 15% online betting tax was repealed, organisers of such games became liable to income or corporate tax and all other taxes under ordinary law, in particular VAT.
Tax base
There is no tax on online gambling, which has no lawful private market. Casinos pay a State levy on gross gaming product at progressive rates by annual band: 10% up to 700,000 dinars, 15% from 700,001 to 3.5 million, 22.5% from 3.5 million to 7 million, 27.5% from 7 million to 10 million and 45% above 10 million (Decree-law 74-21 art. 10, Law 77-12, order of 19 September 1977 as amended in 1987), with monthly advances of 10% of that month's gross gaming product. Pari-mutuel horse race betting bears a levy of 26% of on-course stakes and 36% of off-course stakes before winnings are paid (Decree 70-178 art. 9).

Earmarked levies

  • Commune share of the casino levy: 20% of the State levy on gross gaming product (The commune where the casino sits, or the governorate council outside municipal areas (Decree-law 74-21 art. 12))
  • Pari-mutuel resources: 47% racing company, 8% national horse breeding foundation, 18% national solidarity account, 15% economic and social intervention fund, 12% Tunisian solidarity agency (As listed (Decree 70-178 art. 10))
  • Compensation levy on casinos not attached to a tourist establishment: 3% of turnover excluding taxes, as set by the Finance Law for 2022 (General compensation fund (Law 2012-27 art. 63). The Finance Law for 2024, art. 45, amended the levy, and its current rate was not verified.)
  • Levy on games and competitions entered by telephone, SMS, voice server or other communication technology: 40% of the price of taking part, borne by the participant (Created at 30% by the Finance Law for 2025 art. 17 for the fund for insurance against job loss for economic reasons, collected by telecoms operators; raised to 40% and widened to all communication technologies by the Finance Law for 2026 art. 20, with the proceeds of the increase going to the social security diversification account. It covers premium-rate games and competitions, not licensed gambling.)
  • Promosport proceeds (A fund for sports equipment and development activities (Law 84-63, as described by the Competition Council))

Compliance

Minimum age
Not yet verified
National self-exclusion
Not yet verified
KYC timing
Before establishing a business relationship, and for any financial operation of 10,000 dinars or more (joint order of 29 January 2026, arts. 1 and 16).
AML regime
Organic Law 2015-26 of 7 August 2015 on terrorism and money laundering (as amended by Organic Law 2019-9), applied to casinos by the joint order of 29 January 2026, which repealed the 2018 casino suspicious transaction order (art. 34): risk assessment, compliance officer, staff training, independent audit, ten-year record keeping, immediate suspicious transaction reports to CTAF regardless of amount, and freezing under the national and UN sanctions lists.
AML supervisor
Control services of the Ministries of Tourism and Finance (casinos); reports go to the Commission Tunisienne des Analyses Financieres (CTAF).
Source of funds thresholds
10,000 dinars per operation or linked operations for casino customer due diligence (joint order of 29 January 2026, art. 1).
KYC requirements
Casino directors must identify and verify customers from the national identity card, passport or residence card, identify the beneficial owner, and record the data in a dedicated register; enhanced due diligence applies to politically exposed persons, their close relatives and associates, and to high-risk countries named by the FATF (joint order of 29 January 2026, arts. 14, 23 and 27). In 2016 MENAFATF found that entry to gaming rooms required an admission ticket issued only on proof of identity.
Stake limits
Not yet verified
Reporting obligations
Casinos keep separate gaming accounts open to the Interior and Finance ministries and the central bank, and are inspected daily during opening hours by officials of the Finance and Interior ministries, with unannounced inspections by the gaming commission about once a quarter (MENAFATF, 2016). Under the 2026 order they must keep statistics on suspicious transaction reports and frozen funds and answer national risk assessment questionnaires.

Advertising

Advertising permitted
Not yet verified

Restrictions

  • HAICA, on 11 August 2020, after its monitoring found private companies using advertising spots and sports programmes as platforms for sports betting competitions, called on all television and radio stations not to organise sports betting competitions or broadcast promotional spots for them, on the ground that Decree-law 74-20 prohibits games of chance and that sports betting is a State monopoly held by Promosport.
  • There is no licensed private market and so no gambling advertising code. Only the State monopolies have lawful products to promote.
  • Bill 2026/009 would expressly prohibit promoting or advertising any game of chance, traditional or digital, and punish promoters with one to five years in prison.

Payments

Credit card ban
Not yet verified
Crypto stance
Not yet verified
Payment blocking regime
No statutory duty on banks or payment providers to block payments to gambling sites was found. Bill 2026/009, art. 4, would require internet and electronic payment providers to take the measures needed to prevent prohibited gambling, and art. 10 would allow confiscation of bank accounts and digital wallets used for it.

Enforcement

ISP blocking
Not yet verified
DNS blocking
Not yet verified
Payment blocking
Not yet verified
App store takedowns
Not yet verified
Operator liability
Private operators have no lawful basis to offer sports betting (Competition Council, 2019 and 2020). Police action targets local betting shops and networks: suspects are held for running electronic sports betting without authorisation and for money laundering, with cash, computers and phones seized. The penalty provisions of Decree-law 74-20 were not located; running a casino as director or board member without a Ministry of the Interior licence is an offence under Decree-law 74-21, art. 19.

Notable actions

  • Sports betting premises in Greater Tunis, Kairouan and Siliana1 Mar 2022

    A National Guard campaign from 28 February to 1 March 2022 led to five arrests and the seizure of 581,000 dinars, cheques, four cars and jewellery, according to a Ministry of the Interior communique as reported.

  • Clandestine sports betting network, El Halfouine and Lafayette, Tunis30 Jun 2026

    Tunis-Medina judicial police arrested three people and seized computers, phones with account top-up apps and cash; the prosecutor ordered them held in custody. As reported.

  • Electronic sports betting network, Kerch El Ghaba (El Omrane)28 Jul 2026

    Members arrested in the act and cash and equipment seized; held for belonging to a network running electronic sports betting without authorisation and for money laundering. As reported.

Timeline

  1. 26 May 1970

    Decree 70-178 reorganises the State pari-mutuel regie and sets the levy on horse race stakes

  2. 24 Oct 1974

    Decree-laws 74-20 (games of chance and lotteries) and 74-21 (casino games) enacted

  3. 7 Mar 1977

    Law 77-12 sets the progressive levy on gross casino gaming product

  4. 6 Aug 1984

    Law 84-63 creates Promosport with the sports prediction monopoly

  5. 1 Jan 2016

    25% withholding on betting, gaming and lottery winnings begins

  6. 3 Oct 2019

    Competition Council rejects CasualBet's complaint and confirms the Promosport monopoly

  7. 11 Aug 2020

    HAICA calls on broadcasters to stop advertising private sports betting companies

  8. 19 Nov 2020

    Competition Council rejects Tunbets' complaint on the same grounds

  9. 23 Dec 2020

    Finance Law for 2021 creates a 15% tax on online betting and games of chance

  10. 19 Sept 2022

    Minister of Youth and Sports meets Promosport and Sisal on a partnership to take Promosport into digital betting

  11. 22 Dec 2022

    Finance Law for 2023 repeals the 15% online betting tax

  12. 22 Nov 2024

    Minister of Youth and Sports tells parliament a bill to regulate games of chance and betting is being drafted (as reported)

  13. 20 Jan 2026

    Twenty-three deputies file bill 2026/009 to ban gambling, including online

  14. 29 Jan 2026

    Joint order sets the AML/CFT regime for casinos; bill 2026/009 referred to committee the same day

  15. 3 Feb 2026

    General Legislation Committee holds its first meeting on bill 2026/009

Outlook

The item to watch is bill 2026/009, before the General Legislation Committee since 3 February 2026. As filed, it would ban online gambling outright, allow only exceptional licences for recreational, charitable or sporting games, and oblige internet and payment providers to block. A separate government text is also in preparation: in November 2024 the Minister of Youth and Sports told parliament that his ministry was drafting a bill to regulate games of chance and betting and had circulated it to 26 public bodies, but no such bill had reached the Assembly at review. Also watch whether Promosport's concession with Sisal, awarded in 2022 to take the monopoly online, produces a digital service, and whether the 2026 anti-money laundering order for casinos is followed by inspections or sanctions.

Frequently asked questions

Can a private operator get an online gambling licence in Tunisia?
No. There is no licensing regime. Sports prediction competitions are a State monopoly held by Promosport, and the Competition Council rejected complaints by the private operators CasualBet in 2019 and Tunbets in 2020 on that basis. The route observed is a concession from Promosport, such as the one awarded to Sisal in 2022.
Is online casino legal in Tunisia?
No text authorises it. Decree-law 74-20 prohibits games in which chance prevails unless a law provides otherwise, and casino games are allowed only in land-based casinos authorised under Decree-law 74-21. We record it as prohibited with medium confidence because the 1974 texts do not mention the internet.
How are casinos taxed?
Through a State levy on gross gaming product at progressive rates from 10% up to 700,000 dinars to 45% above 10 million dinars, paid in monthly advances of 10%, with 20% of the levy going to the host commune.
Are gambling winnings taxed?
Yes. Income from betting, games of chance and lotteries bears a 25% withholding at source on sums paid from 1 January 2016. Winnings from horse race betting and from sports predictions organised by public establishments such as Promosport are exempt.
What would bill 2026/009 change?
As filed on 20 January 2026 it would ban all games of chance, online included, allow only exceptional licences for recreational, charitable or sporting games, require internet and payment providers to prevent illegal gambling, and punish organisers and promoters with one to five years in prison and fines of 10,000 to 500,000 dinars. It is before the General Legislation Committee.
Can gambling be advertised on television or radio?
Not for private betting companies. In August 2020 HAICA called on broadcasters not to carry their advertising, because sports betting is a State monopoly held by Promosport.

Sources

  1. Tier 2Accessed 24 Sept 2026Published 20 Jan 2026
  2. Reference texts: fairground games, parlour games and lotteries; casino games; promotional games

    Ministry of the Interior (translated)

    The Arabic page dates Decree-law 74-20 to 24 October 1974 and its ratifying Law 74-96 to the same day; the French page dates the decree-law to 20 October 1974, and HAICA dates Law 74-96 to 11 December 1974. The Competition Council and the ARP bill both use 24 October 1974 for the decree-law, which is followed here. The page lists the instruments but does not reproduce their text.

    Tier 1Accessed 24 Sept 2026
  3. Tier 1Accessed 24 Sept 2026Published 3 Oct 2019
  4. Tier 1Accessed 24 Sept 2026Published 19 Nov 2020
  5. Tier 1Accessed 24 Sept 2026Published 11 Aug 2020
  6. Tier 1Accessed 24 Sept 2026Published 1 Mar 2026
  7. Tier 1Accessed 24 Sept 2026Published 10 Dec 2024
  8. Tier 1Accessed 24 Sept 2026Published 12 Dec 2025
  9. Joint order of the Ministers of Tourism, the Interior and Finance of 29 January 2026 setting the regime applicable to gambling clubs for anti-money laundering, counter-terrorist financing and counter-proliferation (JORT 13 of 30 January 2026)

    Journal Officiel de la Republique Tunisienne, transcribed by the DCAF legal database (translated)

    Transcription by DCAF (Geneva Centre for Security Sector Governance). The JORT PDF it links (pist.tn) could not be reached at review.

    Tier 2Accessed 24 Sept 2026Published 30 Jan 2026
  10. Law 94-104 of 3 August 1994 on the organisation and development of physical education and sporting activities (art. 64)

    Journal Officiel de la Republique Tunisienne, transcribed by the DCAF legal database

    Tier 2Accessed 24 Sept 2026Published 3 Aug 1994
  11. Tier 1Accessed 24 Sept 2026Published 19 Sept 2022
  12. Mutual Evaluation Report of the Republic of Tunisia (May 2016), paras. 239, 331, 367 and 457 to 462 on casinos

    MENAFATF

    Casino count and access rules are as at the 2016 on-site visit. On the authorising ministries, para. 459 (quoting Decree-law 74-21 art. 2) names the Interior and the National Economy while para. 331 names the Interior and Tourism; the article text is followed here. The report gives Decree-law 74-21 as 24 October 1994 in two places and 1974 in another; 1974 is correct (Law 74-97 of 11 December 1974 ratified it).

    Tier 2Accessed 24 Sept 2026Published 1 May 2016
  13. Paris sportifs en ligne: le flou dangereux de la loi tunisienne

    Nawaat

    Used for the wording of Decree-law 74-20 arts. 1 and 8 and Law 84-63 art. 67, which it quotes; the official texts were not reachable at review (legislation.tn returned 503).

    Tier 3Accessed 24 Sept 2026Published 24 Jan 2023
  14. Tier 3Accessed 24 Sept 2026Published 22 Nov 2024
  15. Tier 3Accessed 24 Sept 2026Published 1 Jul 2026
  16. Tier 3Accessed 24 Sept 2026Published 28 Jul 2026
  17. Le ministere de l Interieur annonce la saisie de plus de 500 mille dinars lies a des paris sportifs illicites

    Gnet news (translated)

    Reports a Ministry of the Interior communique that was not itself located.

    Tier 3Accessed 24 Sept 2026Published 3 Mar 2022

Spotted something out of date? Report a correction.

This page is industry reference information and not legal advice.

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