🇹🇿For operators · Tax, marketing & compliance
Operating in Tanzania: 25% tax and compliance
Legal and licensed: only operators licensed by the Gaming Board of Tanzania may offer gambling, online or land-based, and every advert needs the Board’s approval. Winnings are taxed at source on every payout, with no tax-free threshold.
Operator tax25%Licence feeUSD 30,000 (TZS 90m)Licence term12 monthsDecision deadline30 daysActive licensees41 online licensees
Product by product
Each product needs its own licence from the Gaming Board of Tanzania, and an applicant must show minimum investment capital of USD 300,000 (local company) or USD 500,000 (foreign company).| Product | Status | Licensed by | Tax | Key restriction | Advertising |
|---|---|---|---|---|---|
| Sports betting | Licensable | Gaming Board of Tanzania: internet sports betting licence | 25% of GGR (5% of the tax to the Sport Development Fund), plus 15% on winnings | Every advert approved by the Board; licence fee USD 30,000 a year (GN No. 478S; TZS 90,000,000 on the Board’s Fees page), plus TZS 1,000,000 application | No TV or radio ads 06:00-14:00 Monday to Friday, except on a dedicated sports channel |
| Online casino | Licensable | Gaming Board of Tanzania: internet casino licence | 25% of GGR, plus 15% on winnings | Games tested by an accredited laboratory and approved by the Board; licence fee USD 40,000 a year (GN No. 478S; TZS 110,000,000 on the Board’s Fees page), plus TZS 1,000,000 application. There is no poker-room licence; licensees sell live-dealer poker (Casino Hold'em) under this licence, though GN 478T does not name live-dealer games and the Board has not ruled on them. | As for Sports betting |
| Virtual games | Licensable | Gaming Board of Tanzania: online virtual games licence | 10% of GGR, plus 15% on winnings | Licence fee USD 10,000 a year (GN No. 478S; TZS 30,000,000 on the Board’s Fees page), plus a 5% levy on GGR, paid monthly, and a TZS 500,000 application | As for Sports betting |
| Lottery | Licensable | Gaming Board of Tanzania: national lottery, SMS lottery or lottery licence | 20% of GGR (national lottery), 25% (SMS lottery) | National lottery licence goes to a Board-appointed operator for up to eight years | Free lottery tickets may not be given away or discounted |
| Slots | Limited | Gaming Board of Tanzania: casino or slot-machine/route-operation licence | TZS 100,000 per machine per month | Land-based only; new route licences halted since 13 February 2023, repeated 10 April 2026 | — |
Decided1 Jul 2026Finance Act 2026 in force
What changed in Tanzania's gaming tax on 1 July 2026?
The Finance Act 2026 deleted the separate winnings rates of 13 per cent on land-based casino and 12 per cent on sports betting, so the 15 per cent rate is now the only winnings tax. It also added a proviso sending 7 per cent of the amount collected from land-based casino and 13 per cent of the amount collected from sports betting to the AIDS Trust Fund (70 per cent) and the Universal Health Insurance Fund (30 per cent). The 5 per cent excise duty on stakes proposed in the Finance Bill 2026 is not in the Act as passed. The Tanzania Revenue Authority's gaming-tax page had not caught up on 5 October 2026.
Finance Act 2026, s. 16 ↗Tanzania Revenue Authority gaming tax page ↗
Regulator and player protection in Tanzania
Self-exclusion scheme
Per-operator self-exclusion
How players exclude themselves; what it covers is in the player guide
Mandatory RG controls
No limit imposed on players
Deposit limits or reality checks the law requires operators to offer
Which casinos & betting sites are licensed in Tanzania?
See the full official list of licensed operators and their authorised domains.
Getting licensed: apply to the GBT
The licence, its cost and the steps are in the licence guide
6 licence types: Internet sports betting licence; Internet casino licence; Online virtual games licence; and others. Year-1 budget From USD 30k + TZS 2M. Fees, requirements, documents, certification and the step-by-step route are set out there.Read the licence guide
Gambling tax: 25% of GGR
By vertical
- Internet casino, sports betting, SMS lottery25% of gross gaming revenue, monthly (s. 33; Second Schedule).
- Land-based casino18% of gross gaming revenue, weekly.
- National lottery20% of gross gaming revenue.
- Virtual games10% of gross gaming revenue.
- Other gaming products licensed under section 5410% of gross gaming revenue (Second Schedule item 7).
- Slot and route machinesTZS 100,000 a machine a month.
Detail
Gaming tax on gross gaming revenue (stakes less winnings paid): 25% for internet casino, sports betting, SMS lottery and forty-machine sites; 18% land-based casino;
20% national lottery; 10% virtual games;
10% other gaming products licensed under section 54 (Second Schedule item 7); slot and route machines a flat TZS 100,000 a machine a month (Gaming Act R.E. 2023 s. 33 and Second Schedule).
Separately, the licensee withholds a gaming tax of 15% on player winnings as it pays out (s. 34(1); the only winnings rate from 1 July 2026, Finance Act 2026 s. 16). Casinos remit weekly by Wednesday, every other activity within seven days of the month-end (s. 35).
Since 1 July 2025, commissions paid for gaming advertisement or promotion bear withholding tax (Finance Act 2025 s. 56). Corporate income tax is the ordinary 30%, but income from gaming on which gaming tax has been paid is exempt (Income Tax Act R.E.
2023, First Schedule para. 3(1); Second Schedule item (n)).
Gaming supply is exempt from VAT (VAT Act R.E. 2023, Schedule Part I item 20).
Tanzania'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 Tanzania, its neighbours and the nearest other markets (marked “nearby”) that tax gross gaming revenue. Hover or tap a bar to see what it is made of.
Which foreign licences Tanzania accepts
Tanzania recognises none of these 8 foreign licences.
Not recognisedMalta (MGA)
No Tanzanian law or regulation recognises a Malta (MGA) licence, or any foreign licence. A Gaming Board licence is needed, and Tanzanian incorporation is not required: an individual or a body corporate may hold one (Gaming Act s. 17(4)).
United Kingdom (UKGC) · Kahnawake (KGCB) · Gibraltar (GRA)
No Tanzanian law or regulation recognises a United Kingdom (UKGC) licence, or any foreign licence. Conducting gaming without a Gaming Board licence is unlawful (Gaming Act s. 81).
Curaçao (CGB)
No Tanzanian law or regulation recognises a Curaçao (CGB) licence, or any foreign licence. No power to block websites, domains or apps is written into the Act or the Regulations.
Alderney (AGCC) · Anjouan · Isle of Man (GSC)
No Tanzanian law or regulation recognises an Alderney (AGCC) licence, or any foreign licence.
Bonus rules: welcome bonuses restricted
Bonuses may be offered, but the Advertising Code of Practice 2023 bars advertising any credit, voucher or reward as an inducement to take part; loyalty programmes and trade-promotion lotteries or complimentary products are the exceptions. Every advert needs the Board’s prior approval.
What the player can claim
- Welcome bonus
- Restricted
- Loyalty schemes
- Allowed
- Unsolicited calls, SMS or other personal messages encouraging play need the Board’s prior written approval.
No wagering cap or wagering-requirement rule exists in the Code or the Regulations.
What the operator can advertise
- Channels off-limits
- Television and radio from 06:00 to 14:00, Monday to Friday, except dedicated sports channels.
- Radio and television just before, during or just after news, live events of national interest or parliamentary sessions.
- Messages ads may not give
- Any credit, voucher or reward offered as an inducement to participate (loyalty and trade-promotion formats excepted).
- Depicting children taking part.
- Mandatory disclaimer
A responsible-gambling message on every advert. The GBT toll-free number 0800 110 051 is also required on radio (at the end), in television celebrity commentary and in SMS or electronic adverts over 160 characters.
- Placement rule
- Outdoor: at least 10% of the space (25% where the display scrolls or changes); radio: at the end of the advert; television: with celebrity commentary, spoken by the person representing the operator.
- Penalties
An advert needs the Board’s approval under Internet Gaming Regulations reg. 56; breaches of the Regulations expose the licensee to suspension or revocation.
The Board may suspend or revoke an internet gaming licence for a breach of the Regulations.
The licensee also submits its own advertising code of practice to the Board for approval.
Advertising: most channels open
Every gaming advert in Tanzania needs the Gaming Board's prior approval (Internet Gaming Regulations reg. 56). The Advertising Code of Practice 2023 adds a weekday daytime broadcast blackout, a responsible-gambling message on every advert (the Board's toll-free number is required on radio, in television celebrity commentary and in longer SMS adverts), and limits on inducements.
| Channel | Status | Vertical & Platform Split (2026) |
|---|---|---|
| Google Search Ads | Licensed operators only | Google requires country-specific certification for gambling advertisers; in Tanzania the advertiser must hold a Gaming Board licence, and each advert also needs the Board's approval.23 |
| App Store Publishing | Allowed | Google Play's country list and Apple's guideline 5.3 accept real-money gambling apps from locally licensed operators; in Tanzania that is a Gaming Board licence.45 |
| Google/Apple App Store Ads | Restricted | Store ads follow each platform's gambling-ad rules and need the Board's approval like any other gaming advert.236 |
| Meta (FB/IG) | Licensed operators only | Meta requires prior written permission from Meta for gambling ads, aimed at adults only; in Tanzania the minimum age is 18, the advertiser must hold a Gaming Board licence and each advert needs the Board's approval.278 |
| TV & Radio | Restricted | No gaming adverts from 06:00 to 14:00, Monday to Friday, except on a dedicated sports channel; adverts about responsible gaming may air freely; none just before, during or after news, live events of national interest or parliamentary sessions.9 |
| Sponsorships | Allowed | No sponsorship-specific rule for operators exists in the Act, the Regulations or the Code. Logos at venues and in broadcasts are regulated as ground signage: a logo shown without a responsible-gambling message needs a condensed one beside it, taking no less space than the logo.89 |
| Digital OOH | Allowed | Permitted; the responsible-gambling message must take at least 10% of the space, or 25% where the display scrolls or changes.9 |
Channel rules for Tanzania reflect each platform's published policy and the sources numbered in each row (listed under Methodology & sources). Verify with the local regulator and your ad-platform account manager before launching.
How Tanzania enforces against unlicensed operators
The Board can suspend or revoke licences and fine per day for unreported system changes; operating without a licence and misstatements in applications are criminal offences.
- Failure to report a control-system change: TZS 500,000 a day, or suspension or revocation (Internet Gaming Regulations reg. 29).
- False statement in an application: at least TZS 500,000 or six months in prison (Gaming Act R.E. 2023 s. 18); breach of a licence condition: up to TZS 2,000,000 or 18 months (s. 19(4)).
- New slot-machine route licences suspended: first announced 13 February 2023, repeated 10 April 2026.
Enforcement cases in Tanzania: 2 recent
Material regulator actions, court rulings, and high-profile fines from 2016–2026 against operators serving Tanzania. Each entry includes the technical failure and a one-line read-across for other operators in the market.
- April 2026
Slot-machine route operators
LicensingNew licences suspendedThe Board stopped issuing new slot-machine route operation licences until its electronic monitoring system is complete.
Read-across: No new entry to the route-machine market for now.
- July 2025
Sports-betting and land-based casino operators
TaxWinnings tax raisedFinance Act 2025 s. 41: 12% on sports-betting winnings (from 10%) and 13% on land-based casino winnings (from 12%).
Read-across: A higher withholding on every payout, with part earmarked for health funds.
Licensed operators: 41 online licensees
As of 4 Nov 2026, 41 online licensees are on the register in Tanzania. Size your entry against this base before committing capital. Check them yourself on the official GBT register, which lists each licensee and its authorised domains.
Notable licensed operators
betPawa
Premier Bet
Gals Sport Betting
WasafiBet
Traps operators hit in Tanzania
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.
Tanzanian hosting
Primary server in Mainland Tanzania, a Board-approved control system and a certificate of suitability for the hosting provider.
Sources2
Every advert approved in advance
Board approval before any advert, the weekday daytime broadcast blackout, and no inducement advertising beyond loyalty programmes.
Withholding on every payout
The operator is the withholding agent for the tax on winnings, filed and remitted by the seventh of the next month.
Annual renewal
Licences run twelve months; renewal is filed 30 days before expiry.
Sources10
Timeline: rules in force
- April 2026
- July 2025
- June 2023
Advertising Code of Practice
Broadcast blackout, responsible-gambling messages, limits on inducements.
Source: 1
- 2023
- 2022
Internet gaming regulations and new fees
GN No. 478T (internet gaming) and GN No. 478S (fees; its First Schedule is in force from 1 July 2022).
Source: 2
- 2003
Gaming Regulations 2003 (GN No. 385)
Regulations made under the Gaming Act. Regulation 6 still gives the Board 30 days to approve or refuse a licence application.
Source: 13
One change concerns land-based gambling only and is listed on our updates page; this page covers online gambling.
Operator myths vs reality in Tanzania
Common assumptions about gambling licensing that turn out to be wrong in practice.
- MythA foreign licence lets me take Tanzanian players.Reality
No: only a Gaming Board licence does, and operating without one is an offence under the Act.
Sources10
- MythMy servers can stay abroad.Reality
The primary server must sit in Mainland Tanzania; the Board may allow offshore hosting for a period only with a replica server in Tanzania (Internet Gaming Regulations reg. 9).
Sources2
Markets that work like Tanzania
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.
- BahamasAI overview
Online casino, betting and lottery licensed; licensed market; GGR tax 20–30%; most ad channels allowed.
- DenmarkIn review
Online casino and betting licensed; licensed market; GGR tax 20–30%; most ad channels allowed.
- GhanaIn review
Online casino and betting licensed; licensed market; GGR tax 20–30%; foreign licences mostly not recognised.
- ItalyReviewedSpainReviewed
Online casino, betting and lottery licensed; licensed market; GGR tax 20–30%.
Methodology & sources
The research behind our Tanzania coverage
Counted across every Tanzania page, not this page alone.
compiled 2 Nov 2026
12
official websites
regulators, legislatures, courts
226
pages cited
specific documents, not homepages
246
sourced data points
each traced to the instrument
Across every Tanzania page on this site: players, operators and the licence guide. The research report behind them cites official sources: the law, the regulator, the gazette, the courts and each platform’s own published advertising policy. Page sections not yet rewritten from the report may cite other sources.
The same research as a 59-page Tanzania report: every one of the 201 checklist questions, each answer cited to the instrument behind it.
Request the Tanzania reportOur Deep AI Scan took Tanzania through all 201 questions of our regulatory checklist, from 56 official documents, read on 2 Nov 2026. Our research team then traced every figure on this page to the document and sentence that states it. The full research report is reviewed by a named legal expert (2 Nov 2026). Where a fact rests on a press report or a law-firm summary rather than an official document, the page says so.
Documents cited on this page
- 1Gaming Advertising Code of Practice 2023
- 2Gaming (Internet Gaming) Regulations 2022 (GN No. 478T)
- 3Google Ads — Gambling and games policy
- 4Google Play — Country/region allowances for gambling apps
- 5Apple — App Review Guideline 5.3
- 6Apple — Advertising policies
- 7Meta — Business Help Center, gambling ads
- 8Gaming Act Cap. 41 R.E. 2023
- 9Gaming Board of Tanzania — Gaming Advertising Code of Practice 2023
- 10Gaming Act Cap. 41 R.E. 2023 (GBT copy)
- 11GBT — suspension on issuance of new slot machine route operation licences
- 12Finance Act 2025 (Act No. 11 of 2025) — ss. 41 and 56
- 13Gaming Regulations 2003 (GN No. 385), reg. 6 (TanzLII)
The 10 documents this page relies on most
- Gaming Act Cap. 41 R.E. 2023 — the current consolidation (Gaming Board of Tanzania copy)Law
- GN No. 478T, Gaming (Internet Gaming) Regulations, 2022 reg. 56(1)-(3)Law
- GN No. 478S, Gaming (Amendment) Regulations 2022, First Schedule items 33, 36, 41 First Schedule items 33 (Internet Casino), 36 (Online Virtual Games), 41 (Internet Sports Betting)Law
- Gaming (Internet Gaming) Regulations 2022, regs. 32-33 regs. 32, 33Law
- Sports Betting Rules, 2016 (made under Gaming Act s. 7(2)(h))Law
- Gaming Regulations 2003 (GN 385 of 2003), reg. 6 — time for approval (TanzLII)Law
- Gaming Act Cap.41 R.E.2023 s.14(4); GBT Procedure for Obtaining Gaming Licence s.3.2 s.14(4); Procedure doc s.3.2Law
- Finance Act 2026 (No. 2 of 2026) Part XXVI, amendment of the VAT Act Schedule Part ILaw
- The Gaming Advertising Code of Practice, 2023 (made under Reg. 14A, approved 19 June 2023) s.1.3 ScopeLaw
- Finance Act 2025 (Act No. 11 of 2025) Part XI — amendment of the Gaming Act; s. 56 (Income Tax Act)Law
Also cited on this page
- gamingboard.go.tz
- Tanzania Revenue Authority — gaming tax rates
- Gaming (Amendment) Regulations 2022, GN No. 638 of 2022 (TanzLII)
56 documents in all. Request the full research report for every source, answer by answer.
Looking for the player guide?
For consumer-facing information about gambling in Tanzania (tax on winnings, where to play legally, self-exclusion options), see the Tanzania player guide.
Disclaimer. This page reflects the law as we understood it on 4 Nov 2026. Rules change: always check the current position with Gaming Board of Tanzania (GBT). We are not a legal adviser.