Africa
Sierra Leone
Ministry of Finance (licensing units for games of chance); Sierra Leone State Lottery Company (SLSLC) for the national lottery
Regulations & Licensing
Casino
MixedOnline Casino
UnregulatedBetting
RegulatedOnline Betting
MixedLottery
RegulatedBingo
UnregulatedKey Legislation
- Gaming Act (1845)
- Lotteries Act (Cap 32 of the Laws of Sierra Leone, 1960)
- Companies Act (Cap 249 of the Laws of Sierra Leone, 1960) — SLSLC establishment
- Finance Act 2024 (betting industry tax provisions)
Online Gambling
Allowed
- Sports betting via a small number of licensed local operators
- State lottery games
- Access to foreign online betting sites (tolerated, not officially licensed)
Taxation
Betting industry tax10% (introduced under the 2024 Finance Act)
License validity: No dedicated online gambling licensing regime; online sports betting offered under existing land-based operator licences
Land-Based Gambling
Allowed
- Land-based casinos
- Retail sports betting shops
- State and private lottery games
- Games of chance under Ministry of Finance licence
Taxation
Betting industry tax10% (2024 Finance Act)
Operator licence feeSet by the Ministry of Finance on a case-by-case basis
License validity: Licences issued and renewed by the Ministry of Finance; no fixed statutory term published
Regulation data is editorial and for information only — not legal advice.
