Market Overview

Namibia gambling regulation, licensing and taxation

Regulatory status
Partially regulated
Primary regulator
The Gambling Board, established by the Gaming and Entertainment Control Act, 2018 (the Act's own name for the body it creates). Secondary sources inconsistently call it the "Gaming Board of Namibia" or a "Casino Board" — the Act's own name, Gambling Board, is used here as the more reliable reading.
Information as at

Product status

  • Land-based casino: Permitted with a licence
  • Sports betting: Permitted with a licence
  • Slots / gaming halls: Permitted with a licence
  • Lottery: Restricted
  • Online casino: Restricted

This profile is being written

Modules appear as the analyst completes and publishes them. An empty module is never published.

1. Market overview

Where the market sits, who runs it and under what law.

Region
Africa
Legal status of gambling
Partially regulated
National regulator
The Gambling Board, established by the Gaming and Entertainment Control Act, 2018 (the Act's own name for the body it creates). Secondary sources inconsistently call it the "Gaming Board of Namibia" or a "Casino Board" — the Act's own name, Gambling Board, is used here as the more reliable reading.
Regulator website
Under verification
Key legislation
Gaming and Entertainment Control Act, 2018 (Act 13 of 2018), as amended by the Gaming and Entertainment Control Amendment Act, 2020 (Act 5 of 2020); both took effect 1 December 2021, repealing and replacing the earlier Casinos and Gambling Houses Act, 1994.
Minimum player age
Under verification

2. Allowed verticals

What may be offered, and whether it needs a licence.

Product verticals and their regulatory status
Vertical Status Licence required Notes
Land-based casino Permitted with a licence Yes Among the licence categories named directly in the Act.
Sports betting Permitted with a licence Yes The Act names separate "bookmaker" and "totalisator" licence categories.
Slots / gaming halls Permitted with a licence Yes Covered under the Act's "gambling house" licence category, per the statute's own licence list.
Lottery Restricted No Not named among the Act's own licence categories (casino, gambling house, bookmaker, totalisator, manufacturer/supplier, testing agent); its treatment under this Act is unconfirmed.
Online casino Restricted No Sources disagree sharply on scope: one industry report says unlicensed online gambling is strictly prohibited under the Act, while another says online activity remains outside the law entirely, with no comprehensive online framework established. The Act defines an "online game" by reference to games prescribed under section 73, but explicitly excludes a bet placed through communication technology with a bookmaker from that definition. This should be confirmed against section 73 and the Gambling Board's own guidance before publication.

3. Licensing framework

What a licence is, what it costs and what the holder must have in country.

B2C licensing
Under verification
B2B licensing
Under verification
Licence term
Under verification
Application fee
Under verification
Annual fee
Under verification
Local presence required
The Gambling Board processes licences and recommends licence numbers to the minister; it also maintains a registry of restricted (self-excluded) players and oversees a central monitoring system that licensed operators must connect to.
Share capital required
Under verification

4. Taxation and banking

What the state takes, and whether the money can move.

Gaming tax (GGR)
A community industry site states a 10% tax on GGR for online operators, but this is not confirmed against the Act or Gambling Board publications and should be treated with caution.
Corporate income tax
Under verification
Tax on player winnings
Under verification
Payments
Under verification
Banking and payments
Under verification

Key sources

Take the Namibia brief with you

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Regulatory Intelligence disclaimer

Information is provided for general regulatory intelligence purposes and should not be treated as legal advice for a specific transaction or business model. Regulatory requirements may change and should be confirmed before market entry or implementation.

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