Online gambling in Sierra Leone: regulation, licence and market guide

Is online gambling legal in Sierra Leone?

Gambling in Sierra Leone rests on the Control of Betting and Lotteries Act 1969 and older lottery legislation rather than a modern gaming act. Licences for lotteries and sports betting are granted through the Ministry of Finance, the National Tourist Board oversees the country's single licensed casino, and the Sierra Leone State Lottery operates through a joint venture supervised by the National Commission for Privatization. Mercury International, licensed since 2006, is the dominant lottery and sports betting operator. Online gambling is not addressed by any statute and there is no online licensing procedure or regulator. The Finance Act 2024 introduced a 10% excise duty on gambling, betting and lottery services measured on gross gambling revenue less winnings, raised withholding on lottery winnings to 15%, and brought digital gambling into a 1.5% digital services tax; in January 2025 the National Revenue Authority ordered betting companies to integrate their systems for audit. In February 2026 the Chief Minister convened ministries to redesign the policy and regulatory framework.

Partially regulated: Some verticals are licensed (usually betting); others are prohibited or unaddressed.

Who regulates gambling in Sierra Leone?

• Ministry of Finance (MoF) — Grants licences for lotteries and betting under the legacy betting and lotteries legislation
• National Revenue Authority (NRA) — Collects the excise duty on gambling, withholding on winnings, GST and the digital services tax, and requires betting companies to integrate their systems for audit
• National Tourist Board (NTB) — Oversees casino gaming as part of the tourism sector

Sierra Leone gambling licence: how it works

Land-based lottery and sports betting operators apply to the Ministry of Finance with a registered Sierra Leonean company, a business plan and evidence of financial solvency; the casino licence sits with the tourism authorities and only the Bintumani Hotel and Casino in Freetown holds one. There is no licence category, application procedure or regulator for online gambling, so an operator offering internet betting to residents relies on a land-based lottery or betting licence, as Mercury International does, and on tax registration with the NRA. No fee schedule is published. The government acknowledged the gaps in February 2026 and agreed on a policy review and regulatory strengthening, so applicants should expect the framework to change.

What an applicant needs

• Company registered in Sierra Leone with tax registration at the National Revenue Authority
• Business plan and evidence of financial solvency submitted to the Ministry of Finance
• Integration of betting systems with the NRA for audit, required since January 2025
• Age verification at 18 and responsible-gaming measures expected of licensed operators
• Compliance with excise, GST, PAYE, withholding and digital services tax obligations under the Finance Acts 2024 and 2025

Gambling taxes in Sierra Leone

• Operators: Excise duty of 10% on gambling, betting and lottery services, charged on the net wagered amount (gross gambling revenue less winnings) under the Finance Act 2024, plus corporate income tax, GST and a 1.5% digital services tax on the turnover of digital gambling and betting activities, which the same Act treats as Sierra Leone-sourced income for residents and non-residents alike.
• Players: 15% withholding tax on lottery winnings of Le 1,000 and above under the Finance Act 2024 (up from 10%); the provision refers to lottery winnings, so its application to sports betting payouts depends on how the operator and the NRA treat them.
• Also: The Finance Act 2025 added penalties for non-compliant betting companies and payroll tax provisions for the lottery and betting sector; the NRA's January 2025 meeting with Mercury International, Global Online Betting, Elephant Bet, Grand Casino and others set out the integration requirement.

Advertising, player protection, KYC and payments

Advertising

No gambling advertising code exists. The February 2026 policy meeting singled out radio and other new gambling formats and the exposure of minors as issues to be addressed, so advertising rules are likely to be part of the coming review.

Responsible gaming

The minimum age is 18 and licensed operators are expected to verify it; there is no statutory self-exclusion or deposit-limit regime.

Identity and age verification

Licensed operators verify identity and age under general AML law; there are no gambling-specific KYC rules, and the NRA integration requirement is aimed at revenue audit rather than player identification.

Payments

Retail betting is cash-based, while online and mobile betting is funded through mobile money (Orange Money and Afrimoney) and bank transfer in leones. No rule addresses cryptocurrency; whether an internationally licensed operator may accept Sierra Leonean residents is a question for the operator's counsel.

Notable restrictions

• No online gambling licence category exists; only land-based lottery and betting licences are issued
• One casino licence, held by the Bintumani Hotel and Casino
• 10% excise on gross gambling revenue and 15% withholding on lottery winnings
• Betting companies must integrate their systems with the NRA
• Minimum age 18

Sierra Leone iGaming market: size, players and payments

No reliable public estimate; the government describes the betting industry as rapidly expanding and the Finance Acts of 2024 and 2025 target it for revenue.

Football betting through Mercury International shops and mobile-funded accounts is widespread among urban young adults in Freetown, Bo and Kenema.

Mobile money from Orange and Africell is the funding channel for the growing online segment as smartphone use spreads from Freetown outward.

Mercury International, licensed since 2006, dominates lotteries and sports betting through its retail network; Global Online Betting, Elephant Bet SL and Grand Casino were among the firms the NRA convened in 2025, and the state lottery operates through a joint venture with Accord Logistics under NCP supervision.

Timeline: how Sierra Leone got here

1. 1969Control of Betting and Lotteries Act provides the legacy framework for betting and lotteries
2. 2006Mercury International begins licensed lottery and sports betting operations
3. 2024-01Finance Act 2024 takes effect: 10% excise on gambling GGR, 15% withholding on lottery winnings, digital gambling within the 1.5% digital services tax
4. 2025-01National Revenue Authority orders betting companies to integrate their systems for audit under the Finance Acts 2024 and 2025
5. 2026-02Chief Minister convenes Finance, Trade and Tourism ministries to review the betting and gambling policy and regulatory framework

Outlook

A policy and regulatory review was agreed in February 2026, covering the state lottery joint venture, age restrictions, new formats such as radio gambling and revenue-capture technology; a gaming bill or dedicated regulator could follow, but nothing had been tabled as of September 2026. Until then online gambling remains outside the statute book, with the tax authority as the most active supervisor. Expect stricter tax integration and possibly the first advertising and age-verification rules once the review concludes.

Launching in Sierra Leone with GameBridge

Model decided with counsel. Sierra Leone has no online gambling licence, so a domestic launch depends on a land-based licence from the Ministry of Finance and on counsel's view of how online play fits under it; whether an internationally licensed operator may accept residents is likewise a question for counsel. GameBridge provides the compliance tooling either way and does not offer a route around the law.

Sierra Leone is handled through geo-controls: a brand adds the country only after its counsel confirms the legal basis, whether a Ministry of Finance licence or an international licence that counsel considers sufficient. The platform then runs with English as the site language, an SLE wallet, mobile money rails such as Orange Money and Afrimoney on request through the operator's providers, 18+ identity gating, deposit and loss limits with self-exclusion, and reporting that supports the NRA's excise, withholding and system-integration requirements. Content follows the football-led demand, with the sportsbook carrying the brand.

• Geo lists that keep Sierra Leone excluded until counsel signs off
• English site language and SLE wallet
• Mobile money deposits and payouts on request
• 18+ identity gating with limits and self-exclusion
• Excise and withholding reporting for the NRA
• Sportsbook with football-led markets

Football betting and lottery-style games dominate, so the sportsbook and simple number games lead; casino content is added only where the operator's licence and counsel allow.

Frequently asked questions

Sources and review

Reviewed against the sources below on 11 September 2026. Regulation changes; confirm the current position with local counsel before launch.

• The Finance Act, 2024 — National Revenue Authority of Sierra Leone, accessed 2026-09-11
• Highlights of the Finance Act 2024 — Gordon & Associates, accessed 2026-09-11
• NRA Engages Betting Companies to Strengthen Regulatory Compliance — Sierraloaded, accessed 2026-09-11
• Chief Minister convenes high-level meeting to strengthen betting and gambling policy framework — Concord Times, accessed 2026-09-11
• Gambling Regulation in Sierra Leone — iGamingToday, accessed 2026-09-11
• Taxation of the digitalized economy – developments summary (Sierra Leone entry) — KPMG, accessed 2026-09-11

Regulatory summaries are provided for orientation only and are not legal advice. Licensing requirements change; we validate them with you during scoping.