Gaming Licence in Tanzania: Requirements, Costs and Procedures

By GERPAT Solutions | Tanzania Business Formation, Licensing and Regulatory Compliance

Key Takeaways

Regulatory authority: The Gaming Board of Tanzania (GBT) regulates gaming activities covered by the Gaming Act in Mainland Tanzania.
Legal framework: The principal legislation is the Gaming Act, Cap. 41, Revised Edition 2023, together with applicable gaming regulations and subsequent amendments.
Minimum investment capital: The published thresholds for commercial gaming undertakings are USD 300,000 for a local company, USD 400,000 for a company with equal local and foreign ownership, and USD 500,000 for a foreign company, subject to the applicable GBT classification and requirements.
Local ownership: Section 14(4) of the Gaming Act provides for at least 5% of the applicant’s paid-up share capital to be owned by Tanzanian citizens for commercial gaming undertakings.
Application process: Applications are submitted through the Gaming Licensing, Inspection and Compliance Application (GLICA) system, subject to the applicable procedures.
Licence costs: Government fees vary according to the type of gaming activity, location, licence category and applicable tax or levy.
Technology compliance: Online gaming operators and businesses deploying gaming equipment or software should account for applicable testing, certification and technical approval requirements.

1. Introduction

Tanzania’s gaming industry presents investment opportunities in sports betting, casino operations, virtual games, lotteries, gaming equipment distribution and technology services. Digital platforms have expanded the ways in which gaming products are delivered, creating opportunities for operators, software developers, equipment suppliers and other technology businesses.

However, establishing a gaming business requires more than registering a company and launching a platform. Gaming activities are subject to a dedicated regulatory framework that governs licensing, ownership, capital requirements, technology, financial reporting and responsible operations.

For investors considering entry into the Tanzanian market, understanding the licensing framework at the planning stage is essential. A company may be properly incorporated and tax-registered yet remain prohibited from conducting regulated gaming activities until the necessary authorisation has been obtained.

This guide explains the principal regulatory requirements, available licence categories, investment thresholds, application process and compliance considerations for businesses planning to enter the gaming sector.

2. The Legal Framework for Gaming in Tanzania

Gaming activities in Mainland Tanzania are principally governed by the Gaming Act, Cap. 41, Revised Edition 2023, together with applicable regulations and amendments.

The Gaming Board of Tanzania is the statutory authority responsible for regulating the gaming industry under this framework. Its functions include issuing and supervising gaming licences, conducting background investigations, monitoring compliance, establishing operational standards and handling complaints involving licensed operators and players.

Section 14 of the Gaming Act prohibits a person from conducting or holding themselves out as conducting gaming business without the appropriate licence. The Act also requires a licence for the provision of gaming consultancy.

Section 15 addresses the manufacture, sale, leasing and distribution of software, systems, articles, machines and devices used for gaming activities, subject to the applicable licensing or certification requirements. https://www.gamingboard.go.tz/uploads/documents/en-1753987035-GAMING%20ACT%20CAP%2041%20RE%202023.pdf

Important territorial distinction: The Gaming Act expressly applies to Mainland Tanzania. Businesses intending to operate in Zanzibar must separately establish the applicable Zanzibar regulatory and licensing requirements rather than assume that a Mainland licence automatically authorises operations there.

3. Types of Gaming Licences Available

The appropriate licence depends on the proposed business model, the gaming products offered, the premises involved and whether the applicant will operate games, supply technology or provide supporting services.

The Gaming Board’s published licence categories include the following.

A. Gaming operations

Casino licence
Internet casino licence
Sports betting licence
Internet sports betting licence
Slot machine and route operation licences
Virtual games licences
National lottery licence
Private, public and promotional lottery licences
Prize competition licences
SMS lottery licence

B. Gaming equipment and technology

Manufacturer’s licence or certificate, as applicable
Sellers’ and distributors’ licences
Gaming service provider licences
Gaming consultancy licence
Other relevant approvals for gaming equipment, systems and devices

C. Premises and personnel

Depending on the business model, additional authorisations may be required for individual premises, gaming employees, key employees, machine sites and other regulated operational activities.

The Board also publishes categories for amusement activities, such as certain PlayStation and pool-table operations.

The official licence-category directory is available at: https://gamingboard.go.tz/index.php/pages/licence-type

Investors should identify the correct licence category before incorporating a company around a proposed gaming model or committing significant funds to technology and premises. A software supplier, for example, should not automatically assume that it requires the same licence as an operator accepting wagers directly from players.

4. Minimum Investment Capital Requirements

Minimum investment capital is a major consideration when structuring a commercial gaming undertaking in Tanzania.

The Gaming Board’s published procedures set out the following thresholds:

Applicant classification	Published minimum investment capital
Local company	USD 300,000
Company with equal local and foreign stakes	USD 400,000
Foreign company	USD 500,000

These amounts are based on the Board’s published commercial gaming licensing procedures. The applicant should confirm the applicable classification and current requirements directly with GBT before relying on the thresholds for a specific application. https://www.gamingboard.go.tz/uploads/documents/sw-1654110686-Extract%20Procedures%20for%20Commential%20Gaming%20Licence.pdf

What does the investment capital cover?

The Board’s published procedures identify several components that may be considered when assessing the capital requirement, including:

Application, investigation and licensing expenses.
Acquisition of assets.
Pre-operational expenditure, such as premises and employee costs.
Initial working capital required to commence operations.

Applicants must provide evidence of sufficient capital during the assessment process. The Board’s procedures also require the applicant or licensee to maintain a local bank account and notify the Board of the relevant details within the specified period.

Investors should distinguish the minimum investment capital from the government licence fee. Meeting the capital threshold does not automatically satisfy the separate financial, operational and suitability requirements for approval.

5. Tanzanian Shareholding Requirement

Section 14(4) of the Gaming Act provides that the Gaming Board may grant a licence for a commercial gaming undertaking upon being satisfied that at least 5% of the applicant’s paid-up share capital is owned by Tanzanian citizens.

This requirement is important for foreign investors establishing a gaming company through a Tanzanian-incorporated subsidiary.

Before finalising the company’s shareholding structure, investors should consider:

The proposed percentage of ownership held by Tanzanian citizens.
The identity and eligibility of the shareholders.
The company’s paid-up share capital and supporting records.
The applicable minimum investment capital classification.
Any additional requirements imposed by the Board for the particular licence.

The statutory 5% threshold should not be confused with the separate definitions of local and foreign companies used in the Board’s published investment-capital procedures.

A company may satisfy the minimum local-shareholding requirement without qualifying for the lower capital threshold applicable to a local company. The ownership structure should therefore be assessed against both requirements independently.

6. General Qualifications for a Gaming Licence

The Gaming Act and applicable regulations establish suitability requirements for licence applicants. The Board may assess the applicant’s business model, financial position, management, shareholders, proposed premises and ability to conduct gaming activities in accordance with the law.

Applicants should be prepared to demonstrate:

A legally appropriate business structure.
Suitable and adequately documented sources of funding.
Financial capacity to meet operating obligations.
Appropriate premises where the licence category requires physical facilities.
Suitable directors, shareholders and other relevant personnel.
Compliance with applicable legal and regulatory requirements.
Appropriate gaming systems, software and technical infrastructure.
Adequate internal controls and operational procedures.
A credible business plan and implementation strategy.
Appropriate responsible-gaming and player-protection measures.

The precise conditions depend on the licence category and applicable legal provisions. Investors should consult the current regulations and the Board’s licensing procedures rather than assume that every category is subject to identical requirements.

7. Documents Required for a Gaming Licence Application

The application package depends on the proposed activity and the relevant licensing procedure. The Board’s published procedures for commercial gaming licences identify a range of corporate, financial and personal documents.

An applicant should prepare the following where applicable.

Corporate documents

Certificate of incorporation.
Memorandum and articles of association.
Details of shareholders, directors and senior officers.
Corporate resolution approving the proposed investment in Tanzania.
Details of the proposed business structure and ownership.
Evidence of the company’s registered particulars.

Business and financial documents

Detailed business plan or feasibility study.
Market research and commercial assessment.
Proposed implementation schedule.
Evidence of sufficient financing and available capital.
Audited financial statements or other financial information required for relevant persons.
Tax clearance documentation required by the Board’s procedures.
Information on proposed premises, operating costs and working capital.

Personal and suitability documents

Completed application forms.
Personal declaration forms for relevant directors.
Proof of citizenship and identification for relevant incorporators, directors and senior officers.
Curriculum vitae and relevant background information.
Statements from two non-relatives supporting the good character and financial responsibility of the relevant persons, where required.

Technical and operational documents

Description of the gaming product or service.
Details of the proposed equipment, software and management systems.
Identification of relevant technology suppliers and service providers.
Information on the technical architecture and source of the technology.
Proposed internal controls and operating procedures.
Responsible-gaming and player-protection arrangements.
Anti-bribery declarations and other prescribed compliance documents.

This is a planning checklist rather than a universal statutory list. The final submission should follow the requirements applicable to the selected licence, including any additional documents requested by the Board.

8. The Application Process

The licensing process generally involves preparing the application, submitting the required information, undergoing suitability investigations and obtaining approval before commencing the regulated activity.

Step 1: Identify the correct licence

The investor should first establish whether the proposed activity involves casino operations, online sports betting, virtual games, lotteries, equipment supply, consultancy or another regulated category.

This assessment should be completed before significant expenditure is incurred because the applicable capital requirements, licence fees, technology requirements and supporting documents may differ.

Step 2: Establish the appropriate company structure

Where a company is required or appropriate for the selected licence, the investor should arrange incorporation and establish a compliant ownership structure.

The proposed structure should be checked against the relevant local-shareholding rules, capital thresholds and other requirements applicable to the licence category.

Step 3: Prepare the application package

The applicant should assemble the required corporate records, business plan, financial evidence, personal declarations and technical documentation.

Any supporting documents originating outside Tanzania should be prepared in the form required by the Board and other relevant authorities.

Step 4: Submit the application through GLICA

The Gaming Board provides an online licensing platform known as the Gaming Licensing, Inspection and Compliance Application system (GLICA).

Applicants can access the system at:

https://glica.gamingboard.go.tz/

The applicant should select the appropriate category, complete the prescribed forms, upload the supporting documentation and pay the applicable application fee.

Step 5: Undergo background investigation and assessment

The Board may investigate the applicant’s suitability, including relevant shareholders, directors, business arrangements and financial position.

Applicants should be prepared to respond to requests for additional information and pay applicable investigation costs in accordance with the Board’s requirements.

Premises, equipment, software and proposed operating arrangements may also be subject to inspection, testing or other assessment where required.

Step 6: Satisfy outstanding conditions

Before approval, the applicant may need to address outstanding documentation, technical certification, premises requirements, financial evidence or other conditions imposed by the Board.

Investors should avoid assuming that submission of an application or payment of the initial fee authorises the commencement of gaming operations.

Step 7: Obtain the licence and maintain compliance

The applicant may commence the licensed activity only after obtaining the appropriate authorisation and satisfying applicable commencement conditions.

The business should maintain a compliance calendar covering licence renewal, applicable taxes and levies, reporting, personnel authorisations, equipment approvals and other ongoing obligations.

The Gaming Board’s official licensing procedures and application portal should be consulted for the latest category-specific requirements.

9. Gaming Licence Fees and Related Costs

Gaming licence costs vary significantly according to the activity and licence category. The Gaming Board publishes application fees, annual licence fees and other charges through its official fee schedule.

For illustration, the published schedule includes the following entries:

Licence category	Published fee information
Casino	TZS 1,000,000 application fee; annual licence fee varies by location
Internet casino	TZS 1,000,000 application fee; TZS 110,000,000 annual licence fee
Internet sports betting	TZS 1,000,000 application fee; TZS 90,000,000 annual licence fee
National lottery	TZS 1,000,000 application fee; TZS 140,000,000 licence fee
Gaming consultancy	TZS 10,000 application fee; TZS 1,000,000 licence fee for the stated two-year period
Service provider	TZS 500,000 application fee; TZS 1,000,000 annual licence fee
Sellers/distributors/suppliers	TZS 500,000 application fee; TZS 1,000,000 annual licence fee

These are examples from the Board’s published schedule, not a complete quotation for establishing a gaming business. The applicant should verify the current amount, payment frequency, applicable levies and any additional costs directly with GBT before budgeting.

The official schedule is available at: https://www.gamingboard.go.tz/index.php/fees

A complete project budget should distinguish between:

Minimum investment capital.
Application and licence fees.
Investigation and inspection expenses.
Premises and equipment costs.
Technology testing and certification.
Staffing and any relevant employee authorisations.
Professional advisory and implementation costs.
Applicable gaming taxes and other statutory obligations.

10. Gaming Taxes and Continuing Tax Obligations

Obtaining a gaming licence does not eliminate the operator’s obligations under Tanzania’s tax framework.

Section 33 of the Gaming Act provides for gaming tax on licensed gaming activities, with the applicable rates depending on the activity and relevant legal provisions. The Act also contains requirements concerning returns and remittance of gaming tax. https://www.gamingboard.go.tz/uploads/documents/en-1753987035-GAMING%20ACT%20CAP%2041%20RE%202023.pdf

The applicable gaming tax treatment must be assessed according to the actual business model and current law. Casino operations, internet casinos, sports betting, virtual games, lotteries and other gaming products should not be assumed to share one uniform tax rate or reporting basis.

In addition to gaming-specific obligations, a gaming company may need to comply with applicable corporate income tax, employment taxes, withholding taxes, VAT where relevant, and other statutory requirements.

Investors should establish a tax-compliance process before launch that identifies the responsible personnel, applicable reporting periods, payment deadlines, recordkeeping requirements and reconciliation procedures.

11. Technology, Data and Operational Compliance

Modern gaming businesses rely on software platforms, payment systems, customer accounts, gaming devices and data-processing infrastructure. These arrangements create additional compliance considerations.

Technology testing and certification

The Gaming Board’s published commercial licensing procedures address the testing and certification of gaming devices, management systems and game software.

Investors should confirm the applicable technical standards, testing requirements and accepted testing arrangements before selecting and deploying a platform. Buying or developing gaming software does not, by itself, establish that the software is approved for regulated use in Tanzania.

Personal data protection

Operators handling customer identities, contact details, transaction records and other personal information should assess their obligations under Tanzania’s Personal Data Protection Act and applicable implementing requirements.

Relevant measures may include appropriate privacy notices, access controls, secure recordkeeping, retention policies and procedures for responding to data-protection incidents.

Financial controls and monitoring

Gaming operators should establish appropriate financial controls, accurate transaction records and procedures for meeting reporting obligations. The precise controls required will depend on the activity, the applicable licence conditions and other relevant laws.

Responsible gaming

Operators should incorporate appropriate player-protection measures into their operating procedures, including compliance with applicable age restrictions, relevant advertising rules, complaints procedures and responsible-gaming requirements.

These controls should be treated as core operational requirements, not as optional measures to be introduced only after the business begins trading.

12. Common Challenges for New Gaming Investors

Investors entering the Tanzanian market may encounter several practical difficulties.

Incorrect licence classification: Selecting an inappropriate licence can lead to delays, additional expenditure or the need to restructure the proposed activity.

Insufficient capital planning: Investors may underestimate the distinction between minimum investment capital, licensing fees, operating expenses and technology expenditure.

Incomplete documentation: Missing financial records, inconsistent shareholder information or inadequate technical documentation can complicate the suitability assessment.

Technology approval delays: Platforms and gaming devices may require testing or certification before deployment.

Underestimated tax obligations: A business plan that excludes gaming-specific taxes and other applicable statutory costs may substantially misrepresent the project’s financial viability.

Ongoing compliance failures: Failure to monitor licence expiry dates, reporting deadlines, technical requirements or changes in ownership can expose the operator to regulatory risk.

These issues can be addressed more effectively when the licensing strategy, company structure, financial model and technology arrangements are planned together.

13. Practical Checklist for Investors

Before committing to a gaming project in Tanzania, investors should confirm the following:

The proposed gaming activity and corresponding licence category have been identified.
The company structure and shareholder eligibility have been assessed.
The minimum investment capital requirement has been confirmed.
The required Tanzanian shareholding has been incorporated into the proposed structure.
The business plan and financial projections are complete.
Corporate, financial and personal suitability documents are available.
The application fee and investigation costs have been budgeted.
The proposed premises and technology arrangements meet the applicable requirements.
Relevant technical testing and certification requirements have been identified.
The business has considered applicable gaming taxes and other statutory obligations.
The application has been submitted through the appropriate official channel.
Procedures for ongoing compliance and licence renewal have been established.

14. Conclusion

Tanzania offers opportunities for investors in regulated gaming operations, gaming technology, equipment supply and related services. However, the sector operates within a specialised legal framework that requires careful attention to licensing, investment capital, ownership structure, technical standards and continuing compliance.

The first step for a prospective investor is to identify the correct licence category and establish the requirements applicable to the proposed business model. The investor should then prepare the corporate, financial and technical documentation, submit the application through the appropriate Gaming Board process and satisfy all conditions before commencing regulated operations.

Careful preparation can help investors avoid preventable delays, establish realistic budgets and build a stronger foundation for compliant operations in Tanzania.

GERPAT Solutions supports investors and businesses with company formation, licensing coordination, regulatory compliance and market-entry planning in Tanzania and Zanzibar. Investors considering a gaming venture should obtain guidance tailored to their proposed activities, ownership structure and regulatory obligations.

Disclaimer

This article is intended for general informational purposes only and does not constitute legal, tax or financial advice. Licensing requirements, fees, investment thresholds and tax obligations may change or vary according to the business model and applicable regulatory instruments. Readers should verify the current requirements with the Gaming Board of Tanzania and other relevant authorities before making investment decisions.

About GERPAT Solutions

GERPAT Solutions is a Tanzania and Zanzibar business advisory and corporate consulting firm focused on intellectual property coordination, business formation, licensing, and corporate compliance. We assist local and international investors with understanding administrative requirements and coordinating practical steps for establishing and maintaining compliant business operations in Tanzania and Zanzibar.

Kindly reach out to our team directly at www.gerpatsolutions.co.tz info@gerpatsolutions.co.tz, Mob: +255 742 826 955