Mozambique will introduce a specific legal framework to govern online games of chance or fortune, including how the activity can be operated on digital platforms. The aim is to regulate online gambling and clearly distinguish it from physical casinos, in a context where tax revenues from the sector have been declining.
The measure was approved by the Council of Ministers. It is set out in the new Regulation for the Operation and Practice of Games of Chance or Fortune through electronic or computer media, as explained by the government spokesperson, Inocêncio Impissa, following the weekly cabinet meeting.
Under the decree, the regulation establishes the legal rules applicable to the operation and practice of online games, defined as a form of gambling offered at a distance through electronic platforms, computer systems, or other digital remote access methods.
It also sets out the concession framework for online gambling. The regulation treats online games as an autonomous and independent modality, with its own requirements, rather than as an activity covered by the concessions already granted for physical casinos.
The move comes as the Government links the growth of online gambling with reduced casino tax income. Data from the 2025 budget execution report from the Ministry of Finance, shows that the State collected 359.5 million meticais (about €4.8 million) from casino taxes. This represented only 54% of the 666.1 million meticais (about €8.8 million) planned for the year.
This outcome was also a 7.3% decline compared with 2024, when the Government collected 387.7 million meticais (about €5.1 million). Although the 2024 budget set a much higher target of 1,235 million meticais (about €16.4 million), the State collected only 34% of that amount.
In its 2025 budget execution report, the Ministry of Finance attributed the weak tax performance to a “significant increase in online games.” According to the report, this trend reduced player attendance at casinos.
Mozambique already has casino and slot machine concessions in cities such as Maputo, Matola, Beira, Tete, Nampula, and Pemba. Previously released government data indicates these developments attracted roughly $36 million (about €31.2 million) in private investment.
According to the National Directorate of Games of Chance or Fortune, casino concessions require a minimum share capital equivalent to $2.7 million (about €2.3 million), as well as investment of at least $5.5 million (about €4.7 million) during the first five years of activity.
Concessionaires are also required to pay a Special Tax on Gambling, calculated on gross operating revenues, with rates ranging from 20% to 35%, depending on the length of the concession. In addition, they must pay Stamp Duty equal to 50% of the price of casino entry tickets. However, they may benefit from exemptions from other taxes on profits generated through gambling operations and from import duties on equipment intended exclusively for the activity.
