Western Sahara: gambling regulation and licensing
- Online sports bettingMonopoly
- Horse race bettingMonopoly
- iLotteryMonopoly
- Online casinoNot yet verified
- Regulator
- No gambling regulator for the Territory (Moroccan state operators hold exclusive rights west of the berm)
- Headline tax
- Not yet verified
- Licence required
- Not yet verified
- Last verified
- 24 Sept 2026
Summary
Western Sahara has no gambling law or regulator of its own. The United Nations has listed it as a Non-Self-Governing Territory since 1963, and its status is disputed between Morocco, which administers the area west of the berm, and the Frente POLISARIO, which is present east of it. Morocco applies its own law west of the berm, where a Moroccan census of September 2024 counted about 600,000 people, according to the UN Secretary-General. This record describes the position in practice west of the berm and takes no view on sovereignty. There, gambling runs through Moroccan state operators. La Marocaine des Jeux et des Sports (MDJS) holds the monopoly on sports betting across what Morocco treats as its national territory, SOREC is the exclusive operator of pari-mutuel horse-race betting, and the Loterie Nationale runs the lottery, with a listed retailer in Laayoune and online play through eloterie.ma. No private operator can obtain a licence. No gambling instrument issued by the Frente POLISARIO or the Sahrawi Arab Democratic Republic was found. Moroccan tax applies on the same basis. There is no gaming duty: anyone paying out gambling winnings owes a 2% solidarity contribution on net profit on top of corporate tax, at the standard 20% rate or 35% where net profit reaches MAD 100 million, and foreign-source internet gambling winnings paid from 1 July 2025 bear a 30% withholding collected by banks. Broadcast advertising for gambling is banned under Moroccan audiovisual law. What could change this is the political process: Security Council resolution 2797 of 31 October 2025 asked the parties to negotiate on the basis of Morocco's 2007 Autonomy Proposal and extended the UN mission, MINURSO, to 31 October 2026.
Common pitfalls
Treating the Territory as simply part of Morocco, or as a separate market with its own rules: in practice Moroccan law and the Moroccan state monopolies apply west of the berm, but the UN lists Western Sahara as non-self-governing and EU courts treat it as distinct from Morocco. Reading the 30% withholding on foreign internet winnings as a licence or as tolerance of offshore operators: it taxes the player. Assuming a legal framework exists east of the berm: none was found.
Key facts
- Regulator
- No gambling regulator for the Territory (Moroccan state operators hold exclusive rights west of the berm)
- Regulator type
- No dedicated regulator
- Headline tax
- Not yet verified
- Licence required
- Not yet verified
- Minimum age
- Not yet verified
- Tax base
- Moroccan tax is applied west of the berm; the General Tax Code's implementing texts name Laayoune, Boujdour, Es-Semara and Oued-Ed-Dahab among its provinces. There is no gaming duty on GGR or turnover. Anyone who pays out gambling winnings owes a 2% social solidarity contribution on the same net profit that is the base for corporate or income tax (arts. 298 to 300), on top of corporate tax at the standard 20% rate, or 35% for companies with net profit of MAD 100 million or more (art. 19-I). Whether any regional incentive applies in the Territory was not assessed.
Legal framework
Secondary instruments
Code general des impots
- Year
- 2025
- In force
- Yes
- Summary
- Makes foreign-source internet gambling winnings taxable income, requires banks and anyone involved in paying them to withhold 30% for winnings paid from 1 July 2025 and to report each beneficiary annually, and creates a 2% social solidarity contribution on the net profit of those who pay gambling winnings for financial years opened from 1 January 2025. The Code's implementing texts, such as Decree 2-08-132 of 2009, name Laayoune, Boujdour, Es-Semara and Oued-Ed-Dahab among the provinces where it applies.
Moroccan Law 77-03 on audiovisual communication, art. 2(3)(j) as added by Law 83-13 of 2015
Loi n 83-13 completant la loi n 77-03 relative a la communication audiovisuelle
- Year
- 2015
- In force
- Yes
- Summary
- Classes as prohibited advertising any message for a product or service harmful to health, naming games of chance and betting. Breaches are sanctioned under art. 76 of Law 77-03, doubled on a repeat.
Security Council resolution 2797 (2025)
- Year
- 2025
- In force
- Yes
- Summary
- Not a gambling instrument. Extends the MINURSO mandate to 31 October 2026 and calls on the parties to negotiate without preconditions, taking as basis Morocco's 2007 Autonomy Proposal, towards a mutually acceptable political solution that provides for the self-determination of the people of Western Sahara. Relevant because a settlement would decide which authority legislates for gambling in the Territory.
Key amendments
- 4 Aug 2015Moroccan Law 83-13 adds games of chance and betting to the advertising prohibited on audiovisual media.
- 1 Jan 2025Moroccan Finance Law 60-24 for 2025 adds foreign-source internet gambling winnings to taxable income and creates the 2% solidarity contribution on gambling operators' profits, which applies to financial years opened from this date.
- 1 Jul 2025The 30% withholding on foreign-source internet gambling winnings applies to winnings paid from this date.
Pending legislation
Negotiations on the status of Western Sahara under Security Council resolution 2797 (2025)
- Stage
- Negotiations under the Personal Envoy of the Secretary-General; MINURSO mandate runs to 31 October 2026
- Expected
- 31 Oct 2026
- What it changes
- Not gambling legislation. The resolution takes Morocco's Autonomy Proposal as the basis for talks and asks the Secretary-General for a strategic review of MINURSO's future mandate within six months of renewal. A settlement would determine which authority regulates gambling in the Territory. The 31 October 2026 date is the mandate expiry, not a deadline for a settlement.
Case law
Council v Front Polisario, C-104/16 P, Court of Justice of the European Union
21 Dec 2016
Earlier judgment on the application of EU-Morocco agreements to Western Sahara, cited by the Court in its 2024 rulings as part of its case law on the principles of self-determination and the relative effect of treaties.
Commission and Council v Front Polisario, Joined Cases C-778/21 P and C-798/21 P and C-779/21 P and C-799/21 P, Court of Justice of the European Union (Grand Chamber)
4 Oct 2024
Dismissed the appeals and confirmed the annulment of the Council decisions approving the 2019 EU-Morocco fisheries and agriculture agreements, because they were applied to Western Sahara without the consent of its people. In a judgment of the same day (C-399/22) the Court held that melons and tomatoes from Western Sahara must be labelled with Western Sahara alone as the country of origin. Not a gambling ruling, but it confirms that EU law treats the Territory as distinct from Morocco.
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 to apply for. West of the berm, sports betting, horse-race betting and the lottery are exclusive rights of Moroccan state operators (MDJS, SOREC and the Loterie Nationale), with no licensing route for private operators. No gambling instrument issued by the Frente POLISARIO or the Sahrawi Arab Democratic Republic for the area east of the berm was found. Any operator should also weigh the unresolved status of the Territory, which the UN lists as non-self-governing and which EU courts treat as distinct from Morocco.
Taxation
- Headline GGR tax
- Not yet verified
- Effective date
- 1 Jul 2025
- Corporate tax
- 20%
- Player winnings tax
- Foreign-source internet gambling winnings, in any form, are taxable income (General Tax Code art. 70 bis-2) and bear a 30% withholding (art. 73-II-G-9) on winnings paid from 1 July 2025.
- Withholding mechanism
- Credit institutions and similar bodies, and anyone who pays or takes part in paying foreign-source internet gambling winnings, withhold 30% for the Treasury (art. 160 ter) and file an electronic declaration before 1 March each year giving each beneficiary's name, identity card, residence card or tax number, gross winnings and tax withheld (art. 154 quater).
- Tax base
- Moroccan tax is applied west of the berm; the General Tax Code's implementing texts name Laayoune, Boujdour, Es-Semara and Oued-Ed-Dahab among its provinces. There is no gaming duty on GGR or turnover. Anyone who pays out gambling winnings owes a 2% social solidarity contribution on the same net profit that is the base for corporate or income tax (arts. 298 to 300), on top of corporate tax at the standard 20% rate, or 35% for companies with net profit of MAD 100 million or more (art. 19-I). Whether any regional incentive applies in the Territory was not assessed.
Earmarked levies
- Social solidarity contribution on the profits of gambling businesses: 2% of net taxable profit (Collected by the Moroccan tax administration; the Code does not state an earmarking)
- Horse-race pari-mutuel split: 20% of the pool to the State and 10% to the equine industry and SOREC; winners receive up to 70% (Moroccan State; equine industry and SOREC)
- MDJS results: All of MDJS's results (Moroccan National Sports Development Fund (FNDS))
Compliance
- Minimum age
- Not yet verified
- National self-exclusion
- Not yet verified
- KYC requirements
- Not yet verified
- Stake limits
- Not yet verified
- Reporting obligations
- Payers of foreign-source internet gambling winnings file an annual electronic return before 1 March listing each beneficiary and the tax withheld (Moroccan General Tax Code art. 154 quater). Gambling businesses declare net profit and the 2% solidarity contribution within three months of the year end (art. 301).
Minimum age by vertical
- iLottery: 18+
Advertising
- Advertising permitted
- Not yet verified
- Penalties for breach
- Audiovisual breaches are sanctioned under Law 77-03 art. 76, doubled on a repeat.
Restrictions
- Advertising for games of chance and betting is prohibited advertising on audiovisual media under Moroccan Law 77-03 art. 2(3)(j), added by Law 83-13 in 2015, as applied west of the berm.
- There is no licensed commercial market and so no gambling advertising code. Only the Moroccan state operators have lawful products to promote.
Payments
- Credit card ban
- Not yet verified
- Crypto stance
- Not yet verified
- Payment blocking regime
- No duty on banks to block payments to offshore gambling sites was found. The Moroccan payment chain is used for tax instead: credit institutions and anyone involved in paying foreign-source internet gambling winnings must withhold 30% and report each beneficiary (General Tax Code arts. 154 quater and 160 ter).
Timeline
1963
Western Sahara listed by the UN as a Non-Self-Governing Territory
26 Feb 1976
Spain informs the UN Secretary-General that it has terminated its presence in the Territory
1991
Security Council establishes MINURSO
11 Apr 2007
Morocco presents its Autonomy Proposal to the UN Secretary-General
4 Aug 2015
Moroccan Law 83-13 bans audiovisual advertising for games of chance and betting
21 Dec 2016
CJEU judgment in Council v Front Polisario, C-104/16 P
Nov 2020
Hostilities between Morocco and the Frente POLISARIO resume
Sept 2024
Moroccan census covering the Territory west of the berm counts about 600,000 people
4 Oct 2024
CJEU confirms annulment of EU-Morocco trade decisions applied to Western Sahara without its people's consent
1 Jan 2025
Moroccan 2% solidarity contribution on gambling operators' profits applies to financial years opened from this date
1 Jul 2025
Moroccan 30% withholding on foreign-source internet gambling winnings begins
31 Oct 2025
Security Council adopts resolution 2797, extending MINURSO to 31 October 2026
Outlook
The gambling rules will follow the political track. MINURSO's mandate expires on 31 October 2026, so the Security Council is due to decide on its renewal in October, and resolution 2797 asked the Secretary-General for a strategic review of the mission's future within six months of the 2025 renewal. Talks are to take Morocco's Autonomy Proposal as their basis; any settlement would settle which authority legislates for gambling in the Territory. On the Moroccan side, the 2025 tax measures on foreign internet winnings and on operators' profits are in their second year. No gambling bill specific to the Territory was found.
Frequently asked questions
- Who regulates gambling in Western Sahara?
- No body regulates gambling for the Territory as such. West of the berm, which Morocco controls, Moroccan state operators hold exclusive rights: MDJS for sports betting, SOREC for horse-race betting and the Loterie Nationale for the lottery.
- Can a private operator get a gambling licence for Western Sahara?
- No. There is no licensing regime. West of the berm the Moroccan state monopolies apply, and no gambling instrument from the Frente POLISARIO or the Sahrawi Arab Democratic Republic was found for the area east of the berm.
- Is the Moroccan lottery sold in the Territory?
- Yes. The Loterie Nationale lists a retail point of sale in Laayoune, and it sells online through eloterie.ma. Its games are restricted to players aged 18 and over.
- How are gambling winnings and operators taxed?
- Under the Moroccan General Tax Code as applied west of the berm: foreign-source internet gambling winnings paid from 1 July 2025 bear a 30% withholding collected by banks, and anyone paying out gambling winnings owes a 2% solidarity contribution on net profit on top of corporate tax, at the standard 20% rate or 35% where net profit reaches MAD 100 million. There is no gaming duty.
- Is online casino legal in Western Sahara?
- We have not assigned a status. None of the Moroccan state operators offers online casino and there is no authorisation route, but the Moroccan Penal Code could not be checked at review.
- What could change the rules?
- A political settlement. Security Council resolution 2797 of 31 October 2025 calls for negotiations on the basis of Morocco's Autonomy Proposal and extended MINURSO to 31 October 2026.
Sources
- Non-Self-Governing Territories
United Nations, Department of Political and Peacebuilding Affairs (Decolonization)
Tier 2Accessed 23 Sept 2026Published 9 May 2024 - Security Council resolution 2797 (2025) on Western Sahara, adopted 31 October 2025 (S/RES/2797 (2025))
United Nations Security Council
Tier 2Accessed 23 Sept 2026Published 31 Oct 2025 - Situation concerning Western Sahara: Report of the Secretary-General (S/2025/612)
United Nations Secretary-General
Tier 2Accessed 23 Sept 2026Published 30 Sept 2025 - Security Council Resolutions and Statements
United Nations Mission for the Referendum in Western Sahara (MINURSO)
Tier 2Accessed 23 Sept 2026Published 27 Nov 2025 - MINURSO: Our Mission
United Nations Mission for the Referendum in Western Sahara (MINURSO)
Tier 2Accessed 23 Sept 2026 - Press release No 170/24: Judgments in Joined Cases C-778/21 P and C-798/21 P and Joined Cases C-779/21 P and C-799/21 P, Commission and Council v Front Polisario
Court of Justice of the European Union
A press release, stated by the Court to be unofficial and not binding on it. Used for the holdings and the dates of the 2016 and 2024 judgments it cites.
Tier 2Accessed 23 Sept 2026Published 4 Oct 2024 - Our mission
La Marocaine des Jeux et des Sports (MDJS) (translated)
MDJS states a monopoly over the national territory as Morocco defines it and cites no legal instrument. It does not mention Western Sahara, so its application there rests on Moroccan administration west of the berm.
Tier 1Accessed 23 Sept 2026 - Our retailer network
La Marocaine des Jeux et des Sports (MDJS) (translated)
Tier 1Accessed 23 Sept 2026 - Games and Betting
SOREC
Tier 1Accessed 23 Sept 2026 - Loterie Nationale du Maroc
Loterie Nationale (SGLN) (translated)
Tier 1Accessed 23 Sept 2026 - Point of sale, Laayoune (ID 29727)
Loterie Nationale (SGLN) (translated)
Tier 1Accessed 23 Sept 2026Published 7 Jul 2025 - Moroccan General Tax Code, 2026 edition (arts. 19, 70 bis, 73-II-G-9, 154 quater, 160 ter and 298 to 303; transitional provisions of Finance Law 60-24 for 2025; Decree 2-08-132 of 28 May 2009)
Direction Generale des Impots (DGI), Ministry of Economy and Finance, Morocco (translated)
Tier 1Accessed 23 Sept 2026Published 31 Dec 2025 - Moroccan Law 83-13 supplementing Law 77-03 on audiovisual communication, promulgated by Dahir 1-15-120 of 4 August 2015 (B.O. 6410 of 5 November 2015)
Bulletin officiel du Royaume du Maroc, reproduced by WIPO Lex (translated)
Tier 1Accessed 23 Sept 2026Published 5 Nov 2015 - Innovation
La Marocaine des Jeux et des Sports (MDJS) (translated)
Tier 1Accessed 23 Sept 2026 - Our identity
Loterie Nationale (SGLN) (translated)
Tier 1Accessed 23 Sept 2026