HexaLaw is reputed to be the home of gaming law in Tanzania. Its founding Partner has a rich and industrious knowledge in the area, having had an opportunity to serve in the Government as a regulator for over five years, and privileged to represent and act for numerous companies in the gaming sector. HexaLaw boasts being the gateway and among the best places where one could get the most reliable information as to procedures and processes of obtaining gaming licenses, taxes applicable, other regulatory requirements prior to and after business take off and the 360 degrees information on the market overview.
Unlike some jurisdictions in the World, gaming is a lawful business in Tanzania. It is regulated under the Gaming Act, R.E 2019 (the Act) together with the Gaming Regulations, 2003. The Authority charged with the regulatory function of this business in Tanzania is the Gaming Board of Tanzania established under the Act. Prior to 2003, gaming was regulated under a sub department in the Ministry of Finance and was then called the National Lottery. The common products available then in the market were the National Lottery under which bingo and scratch cards were the common games, land-based casinos and slot machines. We did not have the todays’ renown sports betting until as recent as 2012 when the first sports betting company was licensed.
A person wishing to set footing in Tanzania is required to lodge an application through a prescribed form specified for a particular license accompanied with business plan, company registration documents and certificate of suitability obtained from the gaming testing labs. The following licenses may be issued under the Act: National Lottery License, Promotional Lottery License, SMS Lottery License, Casino License, Internet Casino License, Slot Machines License, Slot Shop License, Sports Betting License, Internet Sports Betting License Amusement Licenses for running fete, pool table and play station. A gaming license is conclusive license that authorizes the operation of respective gaming activity. No other business license required. As soon as you get a license, you become entitled to advertise your business.
It is an offense for any person to operate any gaming activity in Tanzania without a valid license issued under the Act. It is also forbidden to import or transfer any gaming device without authorization. Any attempt to do so would result into imprisonment and forfeiture and destruction of gaming devices involved.
The taxes applicable in this industry, as of 2022, are gaming tax and withholding tax (tax on winning). The rates differ depending on the product. Import taxes are also applicable in case of importation of any devices or materials in connection with the gaming business. Gaming operations are exempt from corporate tax and VAT.