Tanzania’s gaming rules at a glance
Requirement | What the rules say |
|---|---|
Law | Gaming Act, Cap. 41 (R.E. 2023), Gaming Regulations (as amended 2022), Internet Gaming Regulations 2022 |
Regulator | |
Where it applies | Tanzania Mainland only (Zanzibar is separate) |
Local shareholding | At least 5% of paid-up share capital owned by Tanzanian citizens |
Minimum investment capital | USD 300,000 for a local company; USD 500,000 for a foreign company |
Core annual license fees | USD 30,000 for the principal sports betting license; USD 30,000 for internet sports betting; USD 40,000 for internet casino |
Online operators | Primary server and an administration centre in Mainland Tanzania |
License validity | 12 months; renew at least 30 days before expiry |
Transfers | Licenses can’t be transferred; share transfers need Board approval |
Appeal | To the Minister within 30 days of a refusal or revocation |
Operating without a license is an offence. For licensing in general, see our main article, Business Licenses in Tanzania.
Glenrich Consultants is a financial risk partner for gaming operators and investors in Tanzania. We structure gaming businesses, prepare license applications and keep operators compliant after launch.
How Tanzania organises gaming
The National Policy on Gaming Activities divides gaming into three groups. The policy predates the current Gaming Act, but its three groups still describe how the sector is organised:
- Group I: casinos, slot machines and bingo halls. Privately owned, licensed and regulated by the government.
- Group II: national lotteries. Owned by the government and contracted to a private operator through competitive bidding.
- Group III: promotional, society and community lotteries, and one-off bingo. Open to the public with no private gain.
Sports betting, online gaming and virtual games were added through later amendments, and are licensed to private operators like Group I.
Types of gaming licenses
Section 28 of the Gaming Act lists 19 types of license and certificate:
Group | Licenses |
|---|---|
Operating gaming | Casino; internet casino; slot machines or route operation; principal license for sports betting and slot machines; internet sports betting; sports betting terminal; SMS lottery; virtual games; national lottery; business lottery |
Supplying the industry | Manufacturer’s certificate; seller’s or distributor’s license; service provider license; gaming consultancy license |
People and premises | Key gaming employee; support license; accreditation license; retail gaming license |
Suitability | Certificate of suitability |
Each activity needs its own license, and suppliers and advisers need licenses too. Since 2019, even providing gaming consultancy without a license is prohibited.
What licenses cost
Selected annual fees (Gaming (Amendment) Regulations 2022, First Schedule):
License | Annual license fee | Application fee |
|---|---|---|
Principal license (sports betting) | USD 30,000 | TZS 500,000 |
Internet sports betting | USD 30,000 | TZS 1,000,000 |
Sports betting shop | TZS 1,000,000 | TZS 500,000 |
Internet casino | USD 40,000 | TZS 1,000,000 |
Casino (Dar es Salaam) | USD 40,000 | TZS 1,000,000 |
Casino (other regions) | USD 20,000 | TZS 1,000,000 |
Number games | USD 40,000 | TZS 1,000,000 |
Online virtual games | USD 10,000 (plus 5% GGR levy) | TZS 500,000 |
Principal license (slots/route operations) | USD 10,000 | TZS 500,000 |
Service provider, manufacturer or distributor | TZS 1,000,000 | TZS 500,000 |
Certificate of suitability | TZS 1,000,000 | — |
Key employee | TZS 50,000 | TZS 10,000 |
Gaming devices must also be registered. For example, each sports betting terminal costs TZS 30,000. Late renewal costs 5% of the license fee, plus 25% of that penalty for every month of delay.
Who can get a license
The Gaming Board will only license “suitable persons with proven probity standing.” An applicant must:
- Never have been refused a gaming license, in Tanzania or anywhere else
- Never have had a gaming license suspended or revoked, anywhere
- Never have withdrawn a gaming license application anywhere, for any reason
- Have no conviction for fraud or dishonesty
- Have premises the Board considers suitable
- Prove enough financing to meet all obligations and fund working capital
- For online gaming, have technology and equipment tested and certified by an accredited institution
The third point catches many international groups. A withdrawn application in another country can disqualify a Tanzanian one.
Vetting goes deep. Applicants and anyone with a direct or indirect interest can be asked for fingerprints, handwriting samples and photographs (s. 30). The application includes a waiver of confidentiality covering financial and personnel records (s. 31). Anyone owning 5% or more of a refused applicant cannot reapply for one year, or three years after a second refusal (s. 32).
Documents the Board expects
- A business plan, with four years of projections, named sources of funds, technology sources and an implementation schedule
- Application forms and fees (not refunded if refused)
- Personal declarations for each director and every shareholder holding 5% or more
- Memorandum and articles of association, and a certified certificate of incorporation
- Evidence of available capital
- Proof of citizenship, CVs, passport copies and photographs for every shareholder, director and key employee
- Audited financial statements and tax clearance (from TRA for local applicants, home country for foreign ones)
- Character references from two non-relatives
- A board resolution approving the investment in Tanzania
- For online gaming: an anti-bribery pledge, responsible gaming guidelines, details of the service provider and a description of the technology and its source
For a foreign group, most of these documents come from abroad and must be properly certified, which is where weeks are usually lost.
Systems and local presence: where applications stall
- Testing and certification. Devices, systems and game software must be certified by an approved laboratory (GLI, BMM, or another the Board approves) and supplied by a licensed manufacturer or distributor.
- Connection to the regulator. Every licensee must keep a gaming management system and send its transactions to the Board’s monitoring system. Failure costs TZS 1 million for every day of delay.
- Servers in Tanzania. Online operators must host their primary server in Mainland Tanzania. Hosting abroad needs Board approval for a fixed period, a replica server in Tanzania, and a financial control system kept in Tanzania. Each failure costs TZS 7 million.
- A local administration centre. Online operators need a physical administration centre in Mainland Tanzania with at least one director and one key person.
- Regulator access. The Board has remote, read-only access to sports betting systems.
- Websites and apps. These need Board approval and must show the license number, an under-18 warning, links to the Gaming Board and the Financial Intelligence Unit, the slogan “Winners know when to stop,” and game rules in Kiswahili and English.
The licensing process
- Confirm the license types your business model needs.
- Structure ownership to meet the 5% citizen shareholding and the capital requirement.
- Check the suitability history of every owner, director and key employee, including applications withdrawn abroad.
- Plan local presence: premises, server hosting and administration centre.
- Certify systems through an approved laboratory.
- Submit the application, documents and fees.
- Go through vetting, investigations and inspection.
- Receive the license, register devices, then complete the remaining registration and permits. See Class A vs Class B Business Licenses.
Planning to enter Tanzania’s gaming market? We structure the company, check suitability and prepare the application so it clears vetting the first time. [Book a call]
How gaming is taxed
Activity | Gaming tax | Levy | Tax on winnings |
|---|---|---|---|
Sports betting | 25% of GGR | — | 12% |
Land-based casino | 18% of weekly GGR | — | 13% |
Internet casino | 25% of monthly GGR | — | 15% |
Virtual games | 10% of GGR | 5% of GGR | 15% |
Slot machines | TZS 100,000 per machine per month | TZS 10,000 per machine per month | 15% |
Gaming tax and withheld winnings tax are due to TRA by the 7th of each month. For the full picture, including foreign operator tax and a worked example, see Gaming Tax in Tanzania.
Staying licensed
- Annual renewal, at least 30 days before expiry. A business that applies on time can keep operating while the renewal is pending.
- Monthly tax returns and levies, with copies of tax returns to the Board for online operators.
- Audited financial statements by an NBAA-registered auditor, filed within 180 days of year-end.
- Identity checks before any bet for online players. No credit to players without Board approval.
- Player funds kept separately identifiable from the operator’s own money.
- Responsible gaming: no under-18s, self-exclusion for at least six months, deposit limits whose changes take effect after seven days, and a problem-gambler register.
- Advertising approved by the Board and in line with the Gaming Advertising Code 2023.
- Share transfers reported to the Board for approval. Failing to do so costs TZS 7 million.
- Anti-money laundering compliance under the Anti-Money Laundering Act, including 24-hour suspicious transaction reporting and 10-year record keeping.
The Board can inspect, audit, seize and destroy unfit devices (s. 10). If it moves to revoke a license, the licensee has 14 working days to respond (s. 26).
Where investors get stuck
The withdrawn application abroad. A withdrawn application in another country can disqualify a Tanzanian one.
The fully foreign-owned structure. At least 5% must be held by Tanzanian citizens.
The offshore platform. An online operator hosts everything abroad. Without Board approval, a local replica server, a local financial control system and an administration centre in Tanzania, the setup doesn’t comply.
The outdated tax model. A business plan uses old rates or ignores levies. Under current rules, both margins and cash flow look different.
The acquisition that skipped the Board. Licenses can’t be transferred, and share transfers need Board approval. Deals that miss either step put the license at risk.
Zanzibar is separate
The Gaming Act applies only to the Tanzania Mainland. Gaming in Zanzibar is regulated under Zanzibar’s own framework. See Business Licensing in Zanzibar.
Frequently asked questions
Can a foreign company get a gaming license in Tanzania?
Yes, with at least 5% Tanzanian citizen shareholding, the minimum investment capital, and owners who pass suitability vetting.
How much does a sports betting license cost?
The principal sports betting license and the internet sports betting license each cost USD 30,000 a year, plus application fees. Shops, terminals and staff licenses cost extra.
How long is a gaming license valid?
Twelve months, renewable annually. Key and support employee licenses last two years.
Can my servers be outside Tanzania?
Only with the Board’s approval, for a fixed period, with a replica server and the financial control system in Tanzania.
Can I buy a company that already holds a gaming license?
Licenses can’t be transferred, and share transfers need Board approval, so any acquisition needs careful structuring and vetting of the new owners.
Your financial risk partner in Tanzania
Entering Tanzania’s gaming market from abroad means relying on someone you trust on the ground. Glenrich supports you in three ways:
1. Get licensed right the first time. We map your business to the right licenses, test ownership, capital and suitability against the Board’s rules, plan local presence, and prepare the business plan and application to the Board’s standard.
2. Know your numbers. We model the full cost of entry, from license fees and capital to tax, levies and the return that actually reaches your shareholders.
3. Stay compliant after launch. We keep tax returns, levies, reports and renewals on schedule, test your anti-money laundering controls, and give your head office clear monthly reporting.
Planning to enter Tanzania? Let’s talk.
If you’re a CFO, operator or investor outside Tanzania looking for a trusted local partner, we work with international clients by video call, in English, around your time zone.
[Book a free introductory call] · or WhatsApp Thomas at +255 745 50 99 66
Glenrich Consultants · Samora Tower, Dar es Salaam, Tanzania
About the author
Thomas Mubondo, CPA, CFE is the founder of Glenrich Consultants, an accounting, advisory and business structuring firm in Dar es Salaam. He advises foreign investors and growing businesses across Tanzania Mainland and Zanzibar on tax, financial controls and fraud risk.
Sources
- Gaming Act, Cap. 41 (Revised Edition 2023)
- Gaming (Amendment) Regulations, 2022 (GN No. 478S)
- Gaming (Internet Gaming) Regulations, 2022 (GN No. 478T)
- Gaming Advertising Code of Practice, 2023
- Finance Act, 2025 (Act No. 11 of 2025)
- Anti-Money Laundering Act, Cap. 423 (Revised Edition 2022)
- Gaming Board of Tanzania, Procedure for Obtaining Gaming License in Tanzania and National Policy on Gaming Activities
- Sports Betting Rules, 2016