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Operating in Madagascar: 15% tax, ad limits

No online regulationUnregulatedNo online licence exists; land casinos may offer games online and offshore sites are tolerated.Updated Overview built from public sources, last updated 8 Oct 2026. In-depth review to follow.Framework 1971The year Madagascar's current gambling law took effect; the rules on this page come from it and the changes made since.EmergingA newly opened market: licences are recent and the rules are still settling.
Quick AI overviewAI overview

How this page was researched

  1. Quick AI overview

    An AI summary of public information, not yet checked against the law or the regulator. Treat it as a starting point.

  2. Deep AI ScanNot run yet

    Every question of our checklist answered from official documents only. Ask us to run it for Madagascar.

  3. Checked by our research team
  4. Compliance review
  5. Expert review

Land-based gambling is licensed. Online gambling is a grey market, though local casinos can now offer online games. Offshore sites are tolerated.

OverviewOverview built from public sources. An in-depth review of Madagascar is available on request. Request it

Product by product

Online gambling products in Madagascar: status, licence, tax and rules
ProductStatus
Online betting · Online casino · Online pokerLimited
LotteryLicensed

Regulator and player protection in Madagascar

Heads-up for operators

3 items · last change 8 Oct 2026

  1. Note

    Government bill Projet de loi n° 019/2026 of 2 June 2026, on the regulation of gambling activities and gaming establishments, was deposited at the Assemblée nationale on 16 June 2026 to replace the 1971-era laws. It was not among the bills adopted at the session that followed (press), and no later stage is listed.

  2. Rolling out

    Calls for Urgent Online Gambling Regulation Intensify

    Media reports pointed to the state's failure to regulate or tax the growing online market, which increased pressure on the government to act.

    Source: 1

  3. Proposed

    Comprehensive Online Gambling Framework Awaited

    The government has acknowledged the need to modernize its 1971 laws to create a formal licensing and regulatory system for online gambling.

    Source: 2

Not yet in force: drafts, laws adopted without a start date, and sections of the law still to be commenced. An item moves to the timeline below on the day it takes effect.

Licence Types in Madagascar

3 licence types are listed for Madagascar; each says who issues it and what it covers.

LicenceRegulatorTermNotes
Casino LicenceMinistry of the Interior and DecentralisationFive years
Lottery ConcessionGovernmentStatutory
PMU horse-racing toteAutorité Hippique pour les Courses et l'Élevage de Chevaux a MadagascarStatutory
Licensing model
Madagascar does not issue standalone online gambling licences. Instead, licensed land-based casinos are permitted to offer online games as an extension of their physical operations. This 'piggyback' model means pure-play online operators without a casino in the country cannot be licensed locally.

Gambling tax: 15% of GGR

Detail

A 15% GGR tax is cited from the 1995 Casino Act, but the current effective rate for both land-based and online operations requires verification from official 2026 sources.

Madagascar's gambling tax next to neighbours and nearby markets

Each bar is the headline operator tax as that country's own page states it, for Madagascar, the nearest other markets (marked “nearby”) that tax gross gaming revenue. Hover or tap a bar to see what it is made of.

Operator tax, headline rate
  1. Rwandanearby40%
  2. Ugandanearby30%
  3. Tanzanianearby25%
  4. Zimbabwenearby20%
  5. Kenyanearby15%
  6. Madagascar15%
  7. Eswatininearby12%

Compare every country across tax bases

Year-1 cost: fee schedule not yet published

Madagascar's compliance cost structure is not transparent, as there is no dedicated online gambling framework or published fee schedule. Costs are associated with obtaining a land-based casino licence.

Line itemAmountNotes
Casino Licence Application Feeno published fee scheduleFees are determined by the Ministry of the Interior and Decentralisation but are not publicly listed.
Annual Casino Licence Feeno published fee scheduleAnnual fees are applicable but the amounts are not published.
Operator GGR TaxNot confirmed (historically 15%)A 15% GGR tax is cited from a 1995 law, but the current effective rate is unconfirmed.
AML/CFT Compliance CostsVariableCosts associated with implementing SAMIFIN directives for anti-money laundering.
Lottery ConcessionState monopolyOperated by La Loterie Nationale Malgache under a government concession.
Year 1 estimate
Year 1 cannot be totalled: gov fee schedule not published

Costs are tied to establishing a land-based casino, as this is the only path to offering licensed online games. No public fee schedule is available.

Which foreign licences Madagascar accepts

All 8 foreign licences listed here are tolerated in Madagascar.

ToleratedMalta (MGA)

MGA-licensed operators are accessible to Malagasy players with no active enforcement or blocking.

United Kingdom (UKGC) · Alderney (AGCC) · Kahnawake (KGCB) · Anjouan · Isle of Man (GSC) · Gibraltar (GRA)

UKGC-licensed operators are accessible to players.

Curaçao (CGB)

Curaçao-licensed operators are widely accessible and popular in the offshore market.

Bonus rules: welcome bonuses allowed

Inducement ads: Allowed

The regulatory framework for iGaming bonuses and promotions in Madagascar is not well-defined, as existing laws like the Gambling Act of 1998 were created for land-based operations. Oversight is handled by the Ministry of the Interior and Decentralisation, which has not issued specific online gaming promotion guidelines.

What the player can claim
Welcome bonus
Allowed
VIP schemes
Allowed
Loyalty schemes
Allowed
Cashback
Allowed

Bonuses and retention tools are permitted due to a lack of specific prohibitions in the current legal framework. Offshore operators widely offer them to Malagasy players without any reported legal challenges.

What the operator can advertise
Penalties

General non-compliance with the Gambling Act of 1998 could lead to license revocation.

While there is no regulator-prescribed disclaimer text, advertising must include 'responsible gaming disclosures'. There is also a general prohibition against marketing to minors.

Sources34

How Madagascar enforces against unlicensed operators

Enforcement is focused on AML/CFT compliance for land-based casinos, with the financial intelligence unit (SAMIFIN) issuing directives. There is no active enforcement against offshore online operators, which remain unblocked and accessible to players.

  • March 11, 2026: SAMIFIN, the financial intelligence unit, issued a new anti-money laundering directive for casinos.
  • Ongoing: The government does not actively block access to offshore gambling websites, which indicates a policy of tolerance rather than active enforcement.
  • December 2025: Media reports point to a lack of state control and tax capture from the unregulated online sector.

Sources51

Market size: 0.01199B USD (2006)

Gross gaming revenue in Madagascar is approximately 12 million USD annually. The most popular form of gambling is Casino. Online gambling represents 5% of total GGR. A culturally distinctive product in this market is Casino Colbert (Antananarivo).

Market breakdown by vertical
  • Casino0.00793738B USD70.6%
  • Lottery0.00330924B USD29.4%

Data is from 2006 and is the most recent comprehensive breakdown available; online market is nascent and separate 2025 estimates are unofficial.

GGR figure6

Licensed operators: ~5

As of 8 Oct 2026, approximately 5 operators hold an active licence in Madagascar. Size your entry against this base before committing capital.

Notable licensed operators

  • Casino Colbert

  • Casino Tana Plaza

  • Casino du Lemurien

  • La Loterie Nationale Malgache

  • PMU Madagascar

Traps operators hit in Madagascar

Specific operational risks that have caught new entrants in this market. Each item is country-specific. Generic gambling-ops issues (KYC, RG tools) are not included unless they have a local twist.

  • Relying on a non-existent online licensing path

    Madagascar does not offer standalone online gambling licences. Market entry is only possible for operators with a licensed land-based casino, which can then offer online games as an extension. Pure-play online operators cannot be licensed locally.

    Sources57

  • Assuming historical tax rates apply

    The widely cited 15% GGR tax is based on a 1995 law. The current effective tax rate for both land-based and the new 'piggyback' online operations is not clearly defined in publicly available 2026 regulations, which creates financial uncertainty.

    Sources58

  • Underestimating AML compliance obligations

    Despite a generally lax online environment, the financial intelligence unit, SAMIFIN, is actively issuing AML/CFT directives to licensed casinos. Operators must adhere to these financial monitoring and reporting standards.

    Sources5

Timeline: rules in force

  1. March 2026

    Financial Intelligence Unit Issues New AML Directive

    SAMIFIN published a new directive for casinos, which tightens anti-money laundering and counter-terrorist financing requirements.

    Source: 5

  2. November 2025

    Telecom Regulator Pushes for Lower Internet Costs

    ARTEC called for lower data prices, a move expected to fuel growth in the online gambling sector through greater accessibility.

    Source: 9

  3. 1971

    Foundational Gambling Laws Enacted

    The core legal framework governing gambling in Madagascar was established and formed the basis for subsequent regulations.

    Source: 5

Operator myths vs reality in Madagascar

Common assumptions about gambling licensing that turn out to be wrong in practice.

  • Myth
    Madagascar offers online gambling licences to international operators.
    Reality

    This is false. Madagascar has no licensing regime for standalone online operators. The only legal path to offer online games is by first obtaining a licence for and operating a physical, land-based casino in the country.

    Sources52

  • Myth
    Because the online market is a grey area, there is no regulatory oversight.
    Reality

    This is a risky assumption. While online-specific regulations are lacking, licensed operators (the only ones legally offering online games) are subject to oversight from the Ministry of the Interior and strict AML/CFT directives from the financial intelligence unit, SAMIFIN.

    Sources58

  • Myth
    The 1971 gambling law is irrelevant for modern operations.
    Reality

    This is incorrect. The 1971 law remains the foundation of Madagascar's gambling regulation. All subsequent modernizations, including the permission for casinos to operate online, are built upon this decades-old legal framework.

    Sources52

Markets that work like Madagascar

Compared on what our records hold for each country: whether online casino, betting, poker and lottery are licensed, state-run or banned, the licensing model, what the operator tax is levied on and its band, how most advertising channels are treated, and how foreign licences are treated. A point we hold for only one of the two countries counts for nothing.

  1. United StatesResearched

    Online casino, betting and poker limited; lottery licensed; licensed market.

  2. Côte d'IvoireAI overview

    Online casino, betting and poker limited; lottery licensed; tax on GGR; foreign licences mostly tolerated.

  3. HungaryChecked

    Online casino and poker limited; licensed market; GGR tax 10–20%.

  4. MoldovaChecked

    Online casino and betting limited; lottery licensed; most ad channels banned.

  5. ArgentinaReviewed

    Online casino and betting limited; lottery licensed; licensed market.

Methodology & sources

Looking for the player guide?
For consumer-facing information about gambling in Madagascar (tax on winnings, where to play legally, self-exclusion options), see the Madagascar player guide.
Report an inaccuracy on this page
Disclaimer. This page reflects the law as we understood it on 8 Oct 2026. Rules change: always check the current position with Ministry of the Interior and Decentralisation. We are not a legal adviser.