🇸🇱For operators · Tax, marketing & compliance
Sierra Leone for operators: no online regime
Land-based gambling is licensed, but online operates in a legal grey area. A 10% turnover tax applies to operators, and a 15% withholding tax is levied on lottery winnings over Le 500,000.
OverviewOverview built from public sources. An in-depth review of Sierra Leone is available on request. Request it
Product by product
| Product | Status |
|---|---|
| Online betting · Online casino · Online poker | Unregulated |
| Lottery | Licensed |
Regulator and player protection in Sierra Leone
Regulator
Ministry of Finance (primary), National Tourist Board (casinos), National Revenue Authority (tax enforcement)
Application authority and enforcement body
Mandatory RG controls
No limit imposed on players
Deposit limits or reality checks the law requires operators to offer
Advertising stance
Most channels open
Whether you can run TV / sponsorship / paid-social campaigns
Heads-up for operators
1 item
Continued Focus on Tax Compliance
The NRA is expected to continue its enforcement drive and to focus on data integration and collection of the turnover tax.
Source: 1
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 Sierra Leone
2 licence types are listed for Sierra Leone; each says who issues it and what it covers.
| Licence | Regulator | Term | Notes |
|---|---|---|---|
| Land-Based Gambling Licence | Ministry of Finance | Varies | Covers sports betting and lottery operations. Online offerings are typically extensions of these land-based licences. |
| Casino Licence | National Tourist Board | Varies | Required for casino operations. |
Licensing model
Sierra Leone’s regulatory framework for online gambling is unusual. Operations are governed by pre-internet statutes, primarily the Lotteries Act of 1960 and the Gaming Act of 1845. There is no standalone online gambling licence. Online offerings from locally incorporated companies are extensions of their land-based licences, which creates a legal grey area for all online activities.
Gambling tax: 10% of GGR
Detail
Operators pay a 10% excise tax on turnover (total stakes), as stipulated by the Finance Act 2024.
Year-1 cost: fee schedule not yet published
Specific licensing and application fees are not publicly detailed by the Ministry of Finance or the National Tourist Board. The primary compliance costs are tax-related.
| Line item | Amount | Notes |
|---|---|---|
| Land-Based Gambling Licence Application | no published fee schedule | Fees are determined by the Ministry of Finance; no public schedule is available. |
| Casino Licence Application | no published fee schedule | Fees are determined by the National Tourist Board; no public schedule is available. |
| Operator Excise Tax | 10% of Turnover Source1 | Levied on total stakes, not GGR, as per the Finance Act 2024. |
| Corporate Income Tax | 30% Source2 | General corporate tax rate effective from January 1, 2026, under the Finance Act 2026. |
| NRA System Integration | no published fee schedule Source3 | Cost of technical integration with the National Revenue Authority's systems is borne by the operator. |
Year 1 estimate
Year 1 cannot be totalled: gov fee schedule not published
Primary costs are the 10% turnover tax and 30% corporate income tax, which are variable. Fixed licensing fees are not publicly available.
Which foreign licences Sierra Leone accepts
All 8 foreign licences listed here are tolerated in Sierra Leone.
ToleratedMalta (MGA)
MGA-licensed operators are accessible to Sierra Leonean players.
United Kingdom (UKGC) · Kahnawake (KGC) · Isle of Man (GSC) · Gibraltar (GRA)
UKGC-licensed operators are accessible.
Curaçao (CGB)
Many international sites active in Sierra Leone hold a Curaçao license.
Alderney (AGCC)
Operators licensed in Alderney are accessible.
Anjouan
Operators with Anjouan licenses are accessible.
Bonus rules: welcome bonuses allowed
Inducement ads: Allowed
The regulatory environment for bonuses and promotions in Sierra Leone is exceptionally light because a dedicated online gambling authority is absent. There are no specific regulations governing the offering or advertising of player incentives, though general advertising standards apply.
What the player can claim
- Welcome bonus
- Allowed
- VIP schemes
- Allowed
- Loyalty schemes
- Allowed
- Cashback
- Allowed
What the operator can advertise
The government's enforcement focus is currently on tax compliance via the National Revenue Authority, not on marketing or advertising practices.
How Sierra Leone enforces against unlicensed operators
Enforcement in Sierra Leone is primarily focused on tax compliance, led by the National Revenue Authority (NRA). While the online licensing framework is lax, the NRA has become more active in ensuring operators adhere to the tax obligations introduced in the Finance Acts of 2024 and 2025.
- January 2025: The NRA held a compliance meeting with major betting companies to enforce the Finance Acts of 2024 and 2025.
- January 2025: The NRA directed operators to link their systems with the authority for improved transparency and auditing.
- November 2025: Parliament passed the Finance Act 2026, which further tightens the fiscal regime with a corporate tax hike to 30%.
Enforcement cases in Sierra Leone: 2 recent
Material regulator actions, court rulings, and high-profile fines from 2016–2026 against operators serving Sierra Leone. Each entry includes the technical failure and a one-line read-across for other operators in the market.
- January 2026
All Gambling Operators
TaxLegislative ChangeThe Finance Act 2026, effective Jan 1, 2026, introduced a general corporate income tax rate increase to 30% and expanded withholding taxes, which affects all operators.
Read-across: Operators face higher corporate tax liabilities and must comply with new withholding tax rules, which increases the overall cost of doing business.
- January 2025
All Betting Companies
TaxRegulatory EnforcementFailure to comply with new tax and data sharing provisions in the Finance Acts of 2024 and 2025.
Read-across: Operators must now integrate their systems with the National Revenue Authority (NRA) for transparency and are subject to penalties for non-compliance with new tax laws.
Market size: 0.02B USD (2025)
Gross gaming revenue in Sierra Leone is approximately 20 million USD annually. The most popular form of gambling is Sports betting. Online gambling represents 60% of total GGR. A culturally distinctive product in this market is Mercury International.
Market breakdown by vertical
- Land-based0B USD0.0%
- Sports betting0.016B USD80.0%
- Casino0B USD0.0%
- Lottery0.004B USD20.0%
Proxy estimate based on Chad and Niger: data firms group lower-income Sub-Saharan markets into a "Rest of Africa" bucket rather than tracking each country. The figure ($0.02B GGR, 80% sports / 20% lottery) is an estimate, not a reported number, so check local sources before quoting it.
GGR figure6
Licensed operators: ~10
As of 18 Jun 2026, approximately 10 operators hold an active licence in Sierra Leone. Size your entry against this base before committing capital.
Notable licensed operators
Sierra Leone State Lottery Company
Premier Bet
1xBet
Elephant Bet
Traps operators hit in Sierra Leone
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.
Navigating the Fragmented Regulatory Structure
There is no single gambling regulator. Operators must deal with the Ministry of Finance for primary licensing, the National Tourist Board for casinos, and the National Revenue Authority for tax. This creates complex compliance obligations and potential for conflicting directives.
Sources7
Miscalculating the Turnover Tax
The 10% excise tax is levied on total stakes (turnover), not Gross Gaming Revenue (GGR). This significantly impacts operator margins and requires a different financial model compared to GGR-based tax jurisdictions.
Underestimating the NRA's Data Demands
As of January 2025, the National Revenue Authority (NRA) has mandated that all betting companies integrate their systems with the NRA's platform. Failure to provide this data transparency can lead to penalties and enforcement actions.
Timeline: rules in force
- November 2025
Parliament Passes Finance Act 2026
A new finance act was passed and increased the general corporate income tax rate to 30%, which further affects operators.
Source: 2
- January 2025
NRA Mandates System Integration
The National Revenue Authority held meetings with operators and mandated that they link their systems to the NRA for tax transparency.
Source: 3
- January 2024
Finance Act 2024 Introduces Turnover Tax
A significant fiscal reform introduced a 10% excise tax on the turnover of all betting companies.
Source: 1
- 1960
Lotteries Act of 1960 Enacted
The foundational law governing lotteries was established and formed the basis of gambling regulation for decades.
Source: 10
Operator myths vs reality in Sierra Leone
Common assumptions about gambling licensing that turn out to be wrong in practice.
- MythA single licence from the Ministry of Finance covers all gambling products.Reality
This is false. While the Ministry of Finance handles primary licensing for betting and lotteries, a separate licence from the National Tourist Board is required to operate a casino.
Sources7
- MythThe 10% tax is on profits (GGR).
- MythAs long as we pay taxes, the government doesn't require operational data.
Markets that work like Sierra Leone
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.
- ChadAI overviewAndorraAI overviewEswatiniAI overview
Online casino, betting and poker unregulated; lottery licensed; licensed market; GGR tax 10–20%; foreign licences mostly tolerated.
- BarbadosAI overview
Online casino, betting and poker unregulated; lottery licensed; GGR tax 10–20%; most ad channels allowed; foreign licences mostly tolerated.
- LesothoAI overview
Online casino, betting and poker unregulated; lottery licensed; licensed market; most ad channels allowed; foreign licences mostly tolerated.
Methodology & sources
This page is a Quick AI overview: a summary of public information, not yet checked against the law or the regulator. Treat it as a starting point. It has not yet been through our Deep AI Scan.
How we researchAsk us to run the Deep AI Scan for Sierra Leone
Documents cited on this page
Looking for the player guide?
For consumer-facing information about gambling in Sierra Leone (tax on winnings, where to play legally, self-exclusion options), see the Sierra Leone player guide.
Disclaimer. This page reflects the law as we understood it on 18 Jun 2026. Rules change: always check the current position with Ministry of Finance (primary), National Tourist Board (casinos), National Revenue Authority (tax enforcement). We are not a legal adviser.