According to budget execution data released by the Ministry of Finance for January to June, revenue from the Special Gaming Tax—levied on gross revenues from gaming activities—amounted to only 26.3% of the annual target set for this year. In terms of total state fiscal revenue, this contribution represents just 0.1%.
During the same period in 2024, casino revenue reached 226 million meticais (approximately 3 million dollars), reflecting stronger performance compared to this year’s results. Despite this, the government has set a target of 500 million meticais (about 6.6 million dollars) for 2025, representing a 29% increase from what was collected in the previous year.
In 2024, the state projected to collect 1.2 billion meticais (around 16.4 million dollars) from overall gaming-related revenues but only achieved 31.4% of that target—a trend also observed in 2023.
The National Directorate of Games of Chance in Mozambique mandates that casino operations require a minimum share capital of 2.7 million dollars (216 million meticais) from the concessionaire. Additionally, there is a mandatory investment of at least 5.5 million dollars (440 million meticais) to be made within a maximum period of five years.
For actual operation, concessionaires must pay the Special Gaming Tax, which ranges from 20% to 35%, depending on the duration of the concession: 20% for up to 14 years, 25% for up to 19 years, 30% for 20 to 24 years, and 35% for concessions lasting between 25 and 30 years.
Moreover, companies must pay Stamp Duty, which is 50% of the entrance ticket price. However, concessionaires benefit from exemptions on other taxes levied on operating profits, as well as from import duties on equipment and materials intended solely for gaming activities.
In August 2024, then-President Filipe Nyusi announced that five ventures in the gaming sector, supported by private investment, had mobilized 36 million dollars (approximately 2.9 billion meticais). Notable projects include casino and slot machine concessions in Maputo, Beira, Tete, Nampula, Matola, and Pemba, all integral to the national tourism value chain.
