THE GAMING ACT, 2003

CHAPTER 41 THE GAMING ACT [PRINCIPAL LEGISLATION] Arrangement of Sections part i PRELIMINARY PROVISIONS Section Title 1. Short title. 2. Application. 3. Interpretation. part ii THE GAMING BOARD OF TANZANIA 4. Establishment of Gaming Board of Tanzania. 5. Composition of Board. 6. Management of Board. 7. Functions of Board. 8. Tenure of Board Members. 9. Power to obtain information, documents and evidence. 10. Power of inspection, seizure and forfeiture. 11. Conflict of interest. 12. Director General. 13. Directors and other staff. part iii LICENCES 14. Gaming business licence. 15. Certificate to manufacture and licence to sell, lease or distribute equipment. 16. Applications for licence and renewal. 17. Grant or refusal to grant licence. 18. False statement. 19. Power of Board to impose conditions or restrictions. 20. Security bond. 21. Licence fee. 22. Period of licence. 23. Notification of change of particulars. 24. Register of licence holders. ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] 25. Operation pending renewal, etc. of licence. 26. Revocation and suspension of licence. 27. Appeal to Minister. part iv TYPES OF LICENCES 28. Types of gaming licence. 29. General condition for grant of licence. 30. Submission of personal particulars on application of licence. 31. Determination of application fees. 32. Refusal of application for licence. part v IMPOSITION OF GAMING TAX Imposition of gaming tax on winning amount. 33. Tax on gaming activities. 34. 35. Returns and remittance. 36. Penalty and interest to be considered as tax. 37. Proceeds of gaming tax, etc. to promote sports activities. 38. Repealed. part vi REGULATION OF LOTTERIES 39. Promoters of lotteries to be licenced. 40. Issuance of permit and licence for public lotteries. 41. Authorisation of public lotteries for charitable purposes. 42. Powers of Board with respect to public lotteries. 43. Power of Board to require incorporation of promoters of public lotteries. 44. Appointment of licensee of national lottery. 45. Suitability of applicants, etc. 46. Board may authorise lotteries relating to horse racing, etc. 47. Exemption of certain kinds of lotteries conducted for charitable, sporting or other purposes. 48. Exemption to small lotteries incidental to certain entertainment. 49. Private lotteries. 50. Prohibition for sale of ticket by or to person under eighteen years. 51. Submission of accounts and returns in respect of lotteries. 52. Certain prohibition in relation to unauthorised lotteries. 53. Control of advertisement relating to lotteries. 54. Authorisation of promotion of other gaming products. ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] part vii AMUSEMENTS WITH OR WITHOUT PRIZES AND MONEY GAMES 55. Provision of amusements with prizes. 56. Amusements machine. 57. Prohibition against competitions or prizes involving no skill. 58. Prohibition of money games, pyramid and other similar schemes. part viii PROHIBITED TRANSACTIONS 59. Prohibited transaction. 60. Round table transactions. 61. Multiple transactions. 62. Suspicious transactions. 63. Requirement for record keeping. Internal control. 64. 65. Structured transaction. part ix FINANCIAL PROVISIONS 66. Sources of funds. 67. Duty of Board to operate on sound principles. 68. Repealed. 69. Estimates. 70. Accounts and financial audit. 71. Performance audit. 72. Annual report. 73. Financial year. part x PROHIBITIONS GENERALLY 74. Age of participants. 75. Failure to pay winners. 76. Use of device for calculating probabilities. 77. Use of counterfeit or unapproved chips or tokens or coins or devices etc. 78. Cheating. 79. Cheating game and devices. 80. Unlawful manufacture, sale, distribution, marking, altering, or modification of equipment and devices, etc. 81. Prohibition of certain acts. 82. Offence for obtaining money by cheating at lawful gaming or by wagering. ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] 83. Power to enter and inspect gaming premises. 84. Forfeiture of licence. 85. Saving in respect of offences connected with advertisements in newspapers. 86. Power of court to deal with exhibits. 87. Power of Board to declare unfit machine or device. 88. Power of Board to sue for recovery of any moneys due. 89. Indemnity of members of Board and employees. 90. Regulations. part xi MISCELLANEOUS PROVISIONS 91. Repeals, savings and transitional provisions. 92. Advertisements of gaming activities. 93. Gaming management system. SCHEDULE ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. CHAPTER 41 THE GAMING ACT An Act to provide for the regulation of gaming activities; to provide for establishment of the Gaming Board of Tanzania; to provide for the control and licensing by the Board of gaming activities; to prohibit certain transactions and to provide for related matters. [1st July, 2003] [G.N. No. 179 of 2003] Acts Nos. 4 of 2003 15 of 2003 4 of 2004 15 of 2004 6 of 2006 2 of 2007 16 of 2007 11 of 2008 15 of 2010 8 of 2012 4 of 2013 10 of 2015 16 of 2015 4 of 2017 4 of 2018 13 of 2019 3 of 2021 5 of 2022 7 of 2023 GN. No. 234 of 2003 PART I PRELIMINARY PROVISIONS Short title 1. This Act may be cited as the Gaming Act. Application 2.–(1) This Act shall apply to gaming activities in Mainland Tanzania. (2) [Omitted]. Interpretation Acts Nos. 15 of 2007 s. 27 8 of 2012 s. 14 10 of 2015 s. 157 13 of 2019 s. 22 5 of 2022 s. 49 7 of 2023 s. 18 Cap. 41 3. In this Act, unless the context otherwise requires- “Act” means the Gaming Act; “applicant” means any person who applies for or is about to apply for a gaming license, manufacturer or operator or distributor’s licence, registration or finding of suitability under the provisions of this Act, or approval of any act or transaction for which the Board’s retail gaming licence, a 335 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] lottery licence, approval is required or permitted under the provisions of this Act; “application” means a request for the issuance of a gaming license, a lottery licence, manufacturer or distributor’s licence, operator or retail gaming licence, registration or finding of suitability under the provisions of this Act, or for approval of any act or transaction for which Board’s approval is required or permitted under the provisions of this Act; “Board” means the Gaming Board of Tanzania established by section 4(1); “book maker” means a person who, whether on his own account or as servant or agent to another person carries on, whether occasionally or regularly, the business of receiving or negotiating bets, or who in any manner holds himself out, or who receives or negotiates bets, so however that a person shall not be deemed to be a bookmaker by reason only of the fact that he carries on, or is employed in- (a) operating a totalisator in respect of which a licence has been issued; or (b) a business that is wholly concerned with, a pool betting scheme in respect of which a licence has been issued; “casino” means premises used for gaming purposes where the public have access to play various games of chance notably table games, slot machines and others; “Chairman” means the Chairman of the Gaming Board appointed under section 5; “commercial gaming undertaking” means any gaming activity which is subject to gaming tax; Cap. 399 “Commissioner” means the Commissioner General appointed under the Tanzania Revenue Authority Act; “contest” means a competition among patrons for a prize, whether or not: (a) the prize is a specified amount of money; or (b) consideration is required to be paid by the patrons to participate in the competition; 336 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] “court” means a court of competent jurisdiction; “credit card ” means a card, code or other device with which a person may defer payment of debt, incur debt and defer its payment, or purchase property or services and defer payment thereof, but does not include a card, code or other device used to activate a pre-existing agreement between a person and financial institution to extend credit when the person’s account at the financial institution is overdrawn or to maintain a specified minimum balance in the person’s account at the financial institution; “dealer” means a person who is representing the interests of the licensee; “Director” means a person appointed pursuant to the provisions of section 12 and includes the Director General of the Gaming Board of Tanzania; “electronic transfer of money” means any transfer of money, other than a transaction initiated by a check, draft or other similar instrument, that is initiated through an electronic terminal, telephone, computer or magnetic tape for the purpose of ordering, instructing or authorising a financial institution or person holding an account on behalf of another to debit or credit an account; Cap. 423 “FIU” has the meaning ascribed to it under the Anti- Money Laundering Act; “gaming activities” means any game played with cards, dice, equipment or any mechanical electromechanical or electronic device or machine for money, property, checks, credit or credit card or any representative of value, including but without limiting the generality of the foregoing, bingo, wheel of fortune, baccarat, slot machine, horse race, lottery, wager or stake, any banking or percentage game or any other game or device approved by the Board, but does not include games played with cards in private homes or residences in which no person makes money for operating the game, except as a player, or games operated by charitable or educational organisations approved by the Board; 337 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] “gaming employee” or “key employee” means any person connected directly with the operations of gaming activities; “gaming licence” means any license issued pursuant to this Act, which authorises the person named therein to engage in gaming activity or business; “gaming machine or device” means any equipment or mechanical, electromechanical or electronic contrivance, component or machine used remotely or directly in connection with gaming or any game which affects the result of a wager by determining win or loss; “gaming management system” means a computerised record keeping system that includes devices, hardware, software and networking links which form part of the system that record and manage gaming transactions; “gaming premises” means any premises wherein or whereon any gaming activity is done; “gaming regulatory monitoring system” means a computerised monitoring system that includes devices, hardware, software and networking links of which form part of the system that collect gaming regulatory and revenue information from gaming devices, gaming management system or any other system in facilitating gaming regulatory function, government revenue assurance and in any other manner set out in the regulations or as specified by the Board; “gross gaming revenue” means collective amount of wagering or staking placed by players minus the collective amount of winnings paid out to players; “internet casino” means a game of chance or skill played for money by using a remote device with internet connection; “licence” means a gaming license, a manufacturer’s or distributor’s license, a license issued to a disseminator of information concerning racing or a license issued to an operator of an off-track pari-mutuel system; “licence fees” means any money required by law to be paid to obtain or renew a gaming license, manufacturer or 338 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] distributor’s license or operator or retail gaming licence or a license issued to an operator of an off-track pari-mutuel system and includes the fees paid by a disseminator of information concerning racing; “licensee” means a person to whom a valid licence has been issued; “lottery” means and includes a sweepstake, a raffle and any scheme or device for the sale, gift, disposal or distribution of any property depending upon or to be determined by lot or chance, whether by the throwing or casting of dice or by the withdrawing of tickets, cards, lots, numbers or figures, or by means of a wheel, or otherwise howsoever; “member” means a member of the Board appointed under section 5; “Minister” means the Minister responsible for finance; “national lottery” means a lottery scheme owned by the Government promoted countrywide as authorised by this Act for commercial purposes under an agreement with the Board; “operation” means the conduct of gaming activities or business; “operator’s licence” means a licence issued under this Act authorising a person to conduct gaming activities or business; “operator of a slot machine business” means a person who, under any agreement whereby consideration is paid or payable for the right to place slot machines, engages in the business of placing and operating slot machines upon the business premises of others; “Regulations” means a rule, standard, directive or statement of general applicability which effectuates law or policy, or describes the procedure or requirements for practicing before the Board, and the term “Regulations” includes a proposed regulation and the amendment or repeal of a prior regulations; “return of income” means a return of income of a person for a month and shall be in a manner and form prescribed 339 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] specifying the person’s chargeable income for every month from each licensed gaming activity; “SMS lottery” means a lottery whose participation is by sending an SMS from a player’s mobile phone for purchase of a lottery virtual ticket; “slot machine” means any mechanical, electrical or other device, contrivance or machine which, upon insertion of a coin, token or similar object, or upon payment of any consideration, is available to play or operate, the play or operation of which, whether by reason of the skill of the operator in playing a gambling game which is presented for play by the machine or application of the element of chance, or both, may deliver or entitle the person playing or operating the machine to receive cash, premiums, merchandise, tokens or anything of value, whether the payoff is made automatically from the machine or in any other manner; “sports book” means the business of accepting wagers on sporting events by any system or method of wagering; “to bet” means to wager or stake any money or valuable thing by or on behalf of any person or, expressly or impliedly to undertake, promise or agree to wager or stake by or on behalf of any person, any money or valuable thing on a horse race, or other race, fight, game, sport, lottery or exercise or any other event or contingency; “tournament” means a series of contests; “wager” means a sum of money or representative of value that is risked on an occurrence for which the outcome is uncertain; “winning” means the receipt of an amount of payment or other consideration including a prize, award or reward given by way of money, assets, goods or property in kind to a person after having participated in a gaming activity recognised under this Act; and “withtholding agent” means a person required to withhold gaming tax on winning from a payment under this Act and remit the amount withheld to the Commissioner. 340 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] Establishment of Gaming Board of Tanzania PART II THE GAMING BOARD OF TANZANIA 4.–(1) There is established a Board to be known as the Gaming Board of Tanzania which shall - (a) be a body corporate; (b) have perpetual succession and a common seal; (c) in its corporate name be capable of suing and being sued; (d) be capable of purchasing or acquiring in any manner and alienating any movable or immovable property; (e) be capable of entering into any contract as may be necessary or expedient for the performance of its functions. (2) The Board shall make procedures for the conduct of its business. Composition of Board 5.–(1) The Board shall be composed of the following members: (a) Chairman who shall be appointed by the President upon recommendation by the Minister; (b) three members appointed by the Minister being - (i) a representative of the Ministry of Finance; (ii) a representative of the Attorney General; (c) two members appointed by the Minister who, in his opinion, possess the knowledge and experience in gaming activities; and (d) one member from civil society appointed by the Minister. (2) The Director General shall be the Secretary to the Board. Management of Board 6. The powers to carry out the operations and management of the gaming activities in Tanzania shall vest in the Board. Functions of Board Act No. 13 of 2019 s. 23 7.–(1) The Board shall perform the functions and exercise powers as are necessary for the carrying out of activities and the doing of things as are necessary, advantageous or proper for promotion, protection and benefit of the gaming industry in Tanzania. 341 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] (2) Without prejudice to subsection (1), the Board shall primarily oversee, monitor and regulate the conduct of gaming activities in Tanzania and in so doing it shall be responsible for– (a) the granting, issuing, suspending, withdrawing and amending of gaming licence and any other licence pertinent to the gaming activities; (b) advising on the imposition of taxes, levies and fees in respect of any gaming activities and collection thereof; (c) devising policy guidelines and setting norms and standards of conduct for lotteries and gaming activities; (d) fostering the stability and success of gaming and to preserve the competitive economy and free competition; (e) bringing about honest and competitiveness in gaming industry; (f) conducting a continuous study and investigation of gaming activities for the purpose of ascertaining any defects in the rules and regulations in order to discover abuses in administration and operations of the industry and to deal with them; (g) exercising other incidental powers as may be necessary to ensure safe and orderly regulation of the industry including performing background checks of applicants, qualifications and registration thereof, approving licensees internal control procedures and testing of gaming devices; (h) defining standards, principles and procedures in respect of operations, premises, equipment, personnel, supplies procurement of services and enforcing compliance therewith; (i) developing mechanisms for stakeholders’ involvement and measures for dealing with adverse social impact of gaming activities; (j) handling and determining complaints arising from gaming activities involving licensees and players; and (k) doing other things which are necessary for or in connection with the performance of its functions and powers or to enable it to discharge its duties. 342 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] (3) The Board may delegate the performance or the exercise of its functions to the Director General. (4) Members of the Board shall be paid allowances from the funds of the Board at the rates as the Minister may determine. Tenure of Board Members 8. Members of the Board shall hold office for a term of three years and shall be eligible for re- appointment only for another one term. Power to obtain information, documents and evidence 9.–(1) Subject to the provisions of this section, the Board may consult any person, organisation or institution with regard to any matter deemed necessary by the Board in order to enable it to properly perform its functions. (2) Where the Board has reason to believe that, a person is capable of supplying information, producing a document or giving evidence that may assist in the performance of any of its functions, it may, by summons signed by the Chairman of the Board or the Director General served on that person, require that person to - (a) furnish the information in writing signed by him, in the case of a body corporate, signed by a competent officer of the body corporate; (b) produce the document to the Board; and (c) appear before the Board to give evidence orally. (3) A summons under this section shall specify the required time and manner of compliance. (4) The Board may require that any evidence referred to under this section be given on oath or affirmation, and in that case, the Chairman, the Secretary or any member of the Board may administer the oath or affirmation. (5) A person shall not be excused from complying with summons under this section on the grounds that, compliance may tend to incriminate the person or make the person liable to a penalty, save that information, documents and evidence provided in answer to a summons will not be admissible in any proceedings against the person other than proceedings under this Act. 343 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] (6) A person who without lawful excuse refuses or fails to comply with a summons under this section, commits an offence and on conviction shall be liable to a fine not exceeding three hundred thousand shillings or imprisonment for a term not exceeding fifteen months or to both. (7) Where the Board has reason to believe that, a person is in possession or control of any documents that may assist it in the performance of any of its functions, the Director General or the Board may apply to the court for grant of a warrant permitting the Board to enter into any premises at reasonable times to search or inspect the premises for documents in the possession or under the control of the person and make copies of, or take extracts from those documents. (8) A person who knowingly gives false or misleading information or evidence in purported compliance with a summons under this section commits an offence. (9) Where - (a) the Board has authorised a member or staff of the Board to enter premises; and (b) the authorised officer is refused or prevented from gaining entry to the premises, the magistrate shall on application, be empowered to issue a warrant authorising any police officer to forcibly enter the premises to conduct the search and make copies or take extracts of documents therein. 10.–(1) The Board shall, for the purpose of implementing its functions, have powers to conduct inspection, gaming audit, seizure, forfeiture and destroying of unfit gaming device or any other item related or connected directly or indirectly with gaming activities. (2) The Board shall, prior to exercising its power to forfeit or destroy under subsection (1), issue a notice in writing of its intention to forfeit or destroy the unfit gaming device or any other item related or connected with gaming activities. 344 Power of inspection, seizure and forfeiture Act No. 13 of 2019 s. 24 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] (3) Upon receipt of the notice referred to under subsection (2), the person served with the notice may, within seven days, provide the Board with reasons in writing as to why the unfit gaming device or any other item related or connected with gaming activities should not be forfeited or destroyed. (4) Where the person fails to provide reasons under subsection (3) within the prescribed time or where the reasons provided are not satisfactory, the Board shall forfeit or destroy the unfit gaming device or any other item related or connected with gaming activities. [s. 9A] Conflict of interest 11.–(1) A member and an employee of the Board shall, for the purposes of ensuring public confidence in the conduct of gaming activities, be in public trust. (2) A member and an employee of the Board shall not - (a) have any interest, direct or indirect in any licence, licensee, licensed premises, establishment or business involved in or with gaming activities, which is licensed by the Board; or (b) receive any gift, gratuity, employment or other thing for value from any person, corporation, association or firm that contracts with or that offers services, supplies, materials or equipment used by the Board in the normal course of its operations. (3) A member or employee of the Board who contravenes the provisions of this section commits an offence and on conviction shall be liable to a fine of one million shillings or to imprisonment for a term not exceeding twenty-four months or to both. [s. 10] Director General 12.–(1) There shall be established an office of the Director General. (2) The President shall, on recommendation of the Minister, appoint the Director General. 345 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] (3) A person shall be appointed a Director General who has adequate knowledge and proven experience in the gaming industry. (4) The terms and conditions of service of the Director General shall be as stipulated in the letter of appointment. (5) The Director General shall be a Chief Executive Officer of the Gaming Board of Tanzania. (6) The Director General shall hold office for a term of five years and shall be eligible for re- appointment. [s. 11] Directors and other staff 13. The Board may appoint on terms and conditions and upon salaries as it may think appropriate, officers and employees for the proper and efficient conduct of the business and activities of the Board. [s. 12] PART III LICENCE Gaming business licence Acts Nos. 13 of 2019 s. 25 7 of 2023 s. 19 14.–(1) A person shall not carry on the business or hold himself out as carrying on gaming activity or business or dealing in gaming business, unless he is the holder of a gaming licence issued under this Act. (2) A person shall not act as a representative of a holder or a person carrying on gaming activities or gaming business unless he is duly authorised by a licensee. (3) A person shall not unless with a licence duly issued by the Board provide gaming consultancy. (4) Notwithstanding subsection (1), the Board may grant a gaming licence for operations of commercial gaming undertakings to the applicant upon satisfaction that not less than five percent of the applicant’s paid up share capital are owned by Tanzanian citizens. [s. 13] 346 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT Certificate to manufacture and licence to sell, lease or distribute equipment Act No. 13 of 2019 s. 26 Applications for licence and renewal Grant or refusal to grant licence [CAP. 41 R.E. 2023] 15. A person shall not, unless he is a holder of a certificate or, as the case may be, a licence issued pursuant to the provisions of this Act, manufacture, sell, lease or distribute any software or system, article, machine, instrument or device used for gaming activity. [s. 14] 16.–(1) An application for a licence or for the renewal of a licence shall be made to the Board in the prescribed form and manner and accompanied by the prescribed fee. (2) In the case of application for renewal of licence, the application shall be made not later than thirty days before the expiry of the licence. [s. 15] 17.–(1) The Board shall, where it is satisfied that, conditions for grant of licence have been complied with, issue a gaming licence, dealer of gaming activity or business, manufacturer’s, sellers or distributor’s licence as specified in the First Schedule to this Act. (2) The Board shall not refuse to grant or renew a licence without first giving the applicant or a holder of the licence an opportunity of being heard. (3) Where the Board rejects an application for a licence or the renewal of a licence, the prescribed fee shall not be refunded to the applicant. (4) A gaming licence or other licence grantable under this Act may be issued in the name of an individual or a body corporate. (5) A licence shall only be granted where the applicant meets minimum requirements as may be determined either generally or specifically by the Board. [s. 16] False statement 18. A person who, in connection with an application for a licence or for the renewal of a licence, willfully and knowingly makes a statement which is false or misleading in any material 347 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] Power of Board to impose conditions or restrictions particular or willfully omits to state any matter or thing without which the application becomes misleading in any material particular, commits an offence and on conviction shall be liable to a fine of not less than five hundred thousand shillings or imprisonment for a term of not less than six months or to both. [s. 17] 19.–(1) The Board may grant application for a licence or renewal of a licence subject to conditions or restrictions as may be prescribed in the regulations or by written notice to a licence holder, and may in that respect, vary any condition or restriction in relation to the licence. (2) Without limiting the generality of subsection (1), the Board may, in granting or renewing a licence, impose a condition or restriction as to the type of gaming activity that the holder of a licence may carry on including condition or restriction that he shall- (a) only carry on gaming activity or business as authorised by the licence; (b) only carry on gaming activity or business in a licensed gaming premises; (c) adhere to terms and conditions attached to the licence; and (d) carry on gaming activity or business by using only approved gaming devices. (3) A person who contravenes or breaches a condition or restriction in relation to which an application for a licence or renewal of licence was granted commits an offence. (4) A person who is convicted of an offence under subsection (3) shall be liable to a fine not exceeding two million shillings or to imprisonment for a term not exceeding eighteen months or to both. [s. 18] Security bond Act No. 13 of 2019 s. 27 20. An operator of gaming activity or business of a specified category or type of licence other than casino shall deposit with 348 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] the Board a security bond in the nature, manner and amount as may be prescribed in the regulations. [s. 18A] Licence fee 21. There shall be paid for every licence granted under this Part, a fee as may be prescribed by the Board. [s. 19] Period of licence Acts Nos. 15 of 2003 s. 28 6 of 2006 s. 9 16 of 2007 s. 8 15 of 2015 s. 8 Notification of change of particulars 22.–(1) Subject to subsections (2), (3) and (4), every licence issued under this Act shall expire after twelve months from the date of issue. (2) A licence that has been renewed in accordance with the provisions of this Part shall continue in force for a period of twelve months from the date of the renewal. (3) A licence granted or renewed for purposes of management of a national lottery shall, subject to payment of the annual fee, remain valid for a period of eight years. (4) The licence issued pursuant to this Act which authorises key or support employee to work or deal in gaming activity or business shall, subject to payment of the annual fee, remain valid for a period of two years. [s. 20] 23. Where- (a) the licensee ceases to carry on the business to which the licence relates; or (b) a change occurs in any matter particulars of which are required to be entered in the register of licence, the licensee shall notify the Board accordingly. [s. 21] Register of licence holders 24.–(1) The Board shall keep in a form as it thinks fit a register of the holder of current licences, specifying - (a) the name of the holder; (b) the address of the principal place of business at which the holder carries on the business in respect of which the licence is held; 349 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] (c) where the business is carried on under a name or style other than the name of the holder of the licence, the name or style under which the business is carried on; and (d) the name of the dealer in relation to whom the licence was issued. (2) A person may, upon payment of the prescribed fee, inspect and take extracts from the register kept under subsection (1). [s. 22] Operation pending renewal, etc. of licence 25. Where a licensee has, before the expiration of the licence applied for a renewal of the licence and the licence expires before the grant of application for renewal, refusal or withdrawal of the same, the licensee shall until the time as his licence is renewed, refused or withdrawn, be deemed to carry on gaming activities lawfully. [s. 23] Revocation and suspension of licence Act No. 16 of 2007 s. 9 26.–(1) Where the Board is satisfied that grounds exist for the revocation of the licence granted in terms of section 17 it shall, in writing, notify the licensee of the existence of the grounds and call upon the licensee to furnish reasons, within fourteen working days of that notice served personally to or placed at the registered office of the licensee, as to why the licence should not be revoked failing of which the licence will cease to be valid. (2) Where reasons are furnished by the licensee as contemplated in subsection (1), the Board shall after considering the reasons- (a) decide whether or not to revoke the licence; (b) call upon the licensee to appear before the Board on a specific date for oral representations in support of any written representations; (c) revoke the licence and notify the licensee of that fact and the grounds for the revocation and the date on which revocation shall take effect. 350 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] Appeal to Minister Types of gaming licence Acts Nos. 8 of 2012 s. 15 15 of 2015 s. 9 13 of 2019 s. 28 7 of 2023 s. 20 (3) Notwithstanding subsection (1), a licence shall be deemed to be revoked, in case of - (a) an individual, if he dies; or (b) a body corporate, if it is wound up. [s. 24] 27.–(1) A person who is aggrieved by the decision of the Board refusing to grant or to renew a licence or of revoking a licence may appeal to the Minister within thirty days of the decision. (2) In the determination of the appeal, the Minister may confirm or rescind the decision of the Board or give directions as he may deem proper for the determination of the appeal. [s. 25] PART IV TYPES OF LICENCES 28.–(1) The following types of gaming licences and certificate may be issued under this Act: (a) casino licence for conducting table games and slot machines; (b) slot machines or route operation for promotion of slot machines business; (c) manufacturer’s certificate for manufacturing of gaming equipment including its spare part; (d) seller’s or distributor’s licence for supplying, selling or servicing gaming equipment; (e) key gaming employee for a person in charge of any gaming activity at the times when the game is conducted; (f) accreditation licence for a person engaged in non gaming activity within gaming premises. (g) support licence, required for a person employed in the gaming activities or a gaming employee; (h) a retail gaming licence which is required by a retailer on a premise on which he maintains sole and exclusive 351 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] legal possession of the entire premise for which he is issued; internet casino licence for conducting casino games through remote devices with internet connection; (j) SMS lottery licence for conducting SMS lotteries for (i) commercial purposes; (k) principal licence for sports betting and slot machines operations; (l) internet sports betting licence; (m) sports betting terminal licence; (n) national lottery licence to conduct national lottery; (o) lottery licence issued pursuant to section 44(3) to conduct business lotteries; (p) service provider licence to provide services on gaming operations; (q) gaming consultancy licence; (r) virtual games licence; and (s) certificate of suitability for licence of gaming activities. (2) A licence issued under this Act shall invest in the holder or property or premises, or necessary right and powers required for the purposes of conducting gaming activity or business or used in respect of gaming business or activities for which it has been issued as specified in the First Schedule. (3) A licence issued under this Act shall not be transferred to another person and shall be subject to revocation pursuant to the conditions attached thereto or the provisions of this Act. [s. 26] General condition for grant of licence 29. The grant of licence under this this Act shall be made on the condition that- (a) a licensee holds himself to remain qualified to hold licence at the time when it is valid; and (b) a licensee shall all times provide to the Board and other law enforcement authorities assistance and 352 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] Submission of personal particulars on application of licence Determination of application fees information necessary to ensure that, policies and other requirements of this Act are achieved. [s. 27] 30.–(1) Applicants for a licence and a person holding licences, including a person interested, directly or indirectly, in the gaming business or licence held by an applicant or licensee, shall upon request by the Board provide samples of fingerprints and handwriting and each of the person shall allow himself to be photographed in accordance with procedures established by the Board. (2) Upon issuance of a formal request or warrant by the Board to answer or produce information, evidence, or testimony, each applicant and licensee shall comply with the request or warrant. (3) Where an applicant or licensee, or any employee or person interested, directly or indirectly, in either refuses or fails to comply with the Board request or warrant, then that person’s licensee or application may be suspended, revoked, or denied, based solely upon the failure or refusal. [s. 28] 31.–(1) The Board may prescribe fees for investigation for the purpose of paying for the administrative costs likely to be incurred by the Board and for paying for any background investigations of applicants and others which fees may vary depending on the type of application, the complexity of the investigation, or the costs of the Board in reviewing the matters involved. (2) The application form stipulated by the Board shall include a waiver of any right of confidentiality and a provision which allows the information contained in the application to be accessible to law enforcement agents. (3) The waiver of confidentiality shall extend to any financial or personnel record, wherever maintained. [s. 29] 353 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT Refusal of application for licence [CAP. 41 R.E. 2023] 32. A person who has an ownership interest of five percent or more in the person whose application has been refused- (a) by the Board may not reapply for a licence until at least one year has elapsed from the date of the refusal; (b) a licence for a second time may not reapply until at least three years have elapsed since the date of the second refusal. [s. 30] PART V IMPOSITION OF GAMING TAX Tax on gaming activities Acts Nos. 15 of 2004 s. 21 6 of 2006 s. 10 8 of 2012 s. 16 4 of 2013 s. 16 10 of 2015 s. 158 4 of 2017 s. 11 4 of 2018 s. 19 5 of 2022 s. 50 33.–(1) There is hereby imposed a gaming tax on each licensed gaming activity. (2) The gaming tax for - (a) casino operations shall be paid at the rate of eighteen per cent of the weekly gross gaming revenue; (b) internet casino shall be paid at the rate of twenty-five percent of the monthly gross gaming revenue; and (c) other types of gaming activities shall be paid at the rates specified in the Second Schedule. (3) The Minister may, by notice published in the Gazette, amend, vary or replace the Schedule. (4) A person liable to pay the gaming tax imposed under subsection (2), shall on or before the seventh day of every month, file a return of income and pay to the Commissioner the tax due in respect of the preceding month. (5) Where a person fails or defaults to remit tax or part of the tax, the Board shall, by demand notice, require such person to pay immediately the demanded amount of tax plus interest, and such demand notice shall constitute a final demand notice. (6) The provisions of the Tax Administration Act relating to the maintenance of documents, tax liability, collection and recovery of tax, imposition of interest, tax enforcement, Cap. 438 354 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] objection and appeal shall apply with respect to gaming tax under this Act. (7) Subject to any express directions by the Commissioner to the contrary, any powers and duties of the Commissioner under this Act may be exercised by any public officer authorised in writing in that behalf by the Commissioner. [s. 31] Imposition of gaming tax on winning amount Acts Nos. 15 of 2015 s. 12 4 of 2017 s. 12 4 of 2018 s. 20 3 of 2021 s. 15 5 of 2022 s. 51 34. (1) The gaming tax of fifteen percent on winnings is hereby imposed on the amount or value of the winnings in connection with operation of the gaming activities. (2) Notwithstanding subsection (1)- (a) land-based casino shall be taxed at a rate of twelve percent on the amount or value of winnings; and (b) sports betting shall be taxed at a rate of ten percent on the amount or value of winnings. (3) The amount or value of the winnings subjected to gaming tax on winnings shall not be liable to income tax. (4) For purposes of collecting gaming tax under subsection (1), the licencee of a gaming activity in which the wining is made and paid for, shall be a withholding agent of a person entitled to the winning and responsible for- (a) issuing notifications necessary for collection of gaming tax on winning and withholding the gaming tax at the time of payment of winning; (b) remitting the withheld gaming tax to the Commissioner electronically on or before the seventh day of the following month from the month of payment of the winning; and (c) submitting return of certificate of payment of the withheld gaming tax to the Commissioner not later than fifteen days following the end of each calendar month. (5) The Commissioner may, subject to subsection (4) and in consultation with the Board, issue guidelines on the mode 355 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] Cap. 438 Returns and remittance Acts Nos. 15 of 2007 s. 10 4 of 2017 s. 13 of reporting and collection of gaming tax on winning under this Act. (6) A licencee or withholding agent who fails to withhold gaming tax under this Act shall be responsible to pay the amount of gaming tax on winning not withheld together with the interest and penalty as provided for under the Tax Administration Act. [s. 31A] 35.–(1) Subject to subsection (2), the return and remittance of gaming tax imposed on operations of casino shall be remitted to the Commissioner weekly, not later than Wednesday in each week or, if any Wednesday be a public holiday, remittance shall be made in the same week on the working day immediately before the public holiday. (2) The remittance of statutory dues imposed on other form of gaming activities shall be made to the Commissioner not later than seven days following the end of each calendar month. [s. 32] Penalty and interest to be considered as tax 36. Under this Act, tax imposed on gaming activities or business, penalty and interest shall be construed as constituting a tax for the purposes of collection and enforcement and for purposes of criminal liability. [s. 33] Proceeds of gaming tax, etc. to promote sports activities 37.–(1) The Board shall allocate one half of money collected or realised out of gaming tax imposed on national lottery for the purposes of promoting and, or sponsoring sports activities in Mainland Tanzania. (2) The money allocated pursuant to subsection (1) shall be submitted to the National Sports Council. Repealed 38. [Repealed by Act No. 10 of 2015 s.159]. 356 [s. 34] [s. 35] ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] Promoters of lotteries to be licenced Act. No. 13 of 2019 s. 29 PART VI REGULATION OF LOTTERIES 39.–(1) A person who wishes to promote or conduct lotteries shall apply for a licence in accordance with the provisions of Part III. (2) A lottery promoted or conducted otherwise than in accordance with this Part shall be deemed to be an unauthorised lottery. (3) A person who opens, keeps or uses, or causes or knowingly permits the use of, premises for carrying on an unauthorised lottery, commits an offence and on conviction shall be liable to a fine not exceeding one million shillings or to imprisonment for a term not exceeding one year or to both. (4) A person who prints or publishes or causes to be printed or published an advertisement or other notice of or relating to an unauthorised lottery or of or relating to the sale of a ticket or chance in any lottery, commits an offence and on conviction shall be liable to a fine not exceeding five hundred thousand shillings or to imprisonment for a term not exceeding three months or to both. (5) Notwithstanding subsection (4), publication of an advertisement or notice in a newspaper outside Tanzania and normally circulating within Tanzania shall not be a contravention of this subsection where the lottery to which the advertisement or notice refers is promoted and conducted outside Tanzania. (6) A person who, in connection with any unauthorised lottery promoted or conducted or which is proposed to be promoted or conducted in Tanzania- (a) prints a ticket for use in the lottery; (b) sells or distributes, or offers or advertise for sale or distribution, or has in his possession for the purpose of sale or distribution, tickets or chances in the lottery; (c) distributes, or has in his possession for the purpose of distribution- 357 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] (i) an advertisement of the lottery; (ii) a list whether complete or not of prize winners or winning tickets in the lottery; (iii) any matter descriptive of the drawing or intended drawing of the lottery, which is calculated to act as an inducement to persons to participate in that lottery or in other lotteries; (d) brings, or invites any person to send, into Tanzania for the purpose of sale or distribution a ticket in, or advertisement of, the lottery; (e) sends or attempts to send out of Tanzania any money or valuable thing received in respect of the sale or distribution, or a document recording the sale or distribution, or the identity of the holder, of a ticket or chance in the lottery; or (f) causes or procures any person to do any of the acts specified in paragraph (a),(b),(c),(d) or (e), commits an offence and on conviction shall be liable to a fine not less than one million shillings or imprisonment for a term of not less than twelve months. (7) In this section, references to printing include references to writing and other modes of representing or reproducing words in a visible form. [s. 36] Issuance of permit and licence for public lotteries 40. The Board may issue a permit or a license authorising the promotion or conduct of public lottery for various purposes namely– (a) raising funds for social services, public welfare, relief of distress or patriotic purposes; (b) providing recreational or sporting facilities; (c) promoting product awareness or for marketing purposes (promotional lotteries); and (d) doing other small lotteries as approved by the Board. [s. 37] 358 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT Authorisation of public lotteries for charitable purposes Powers of Board with respect to public lotteries [CAP. 41 R.E. 2023] 41.–(1) The Board may issue a permit authorising the promotion and conduct of a lottery other than lottery promoted or conducted under section 46, 47 or 48 which is intended to raise funds for social service, public welfare, relief and distress or patriotic purposes or to provide recreational or sporting facilities: Provided that, at least twenty-five per centum of the gross proceeds is to be devoted to the object for which the lottery is promoted. (2) Notwithstanding subsection (1), the Board may require as a condition that, a specified proportion of greater than twenty-five per centum of the proceeds be devoted to the purposes for which the lottery is promoted, but in no case shall the Board require a proportion greater than forty-five per centum of the gross proceeds. (3) Where in the case of a lottery authorised under this section less than twenty-five per centum, or less than the proportion provided by the Board under subsection (2), of the gross proceeds of the lottery is devoted to the object for which the lottery is promoted or any of the proceeds are devoted to a purpose, other than expenses and prizes, which is not an object, each promoter of the lottery shall be construed as having committed an offence and on conviction shall be liable to a fine not exceeding one million shillings or to imprisonment for a term not exceeding six months or to both. [s. 38] 42.–(1) The Board may, in respect of any authorisation granted under section 41- (a) impose conditions as it may deem necessary in order to ensure that the lottery concerned is promoted and conducted as efficiently as possible in the interests of the purpose for which it is being promoted and of the public in general; (b) take steps as it may deem necessary in order to ensure that any conditions imposed under paragraph (a) have been or are being complied with; and 359 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] (c) guide and co-ordinate the proper and equitable distribution of the charitable funds of a lottery authorised by it. (2) Without prejudice to the generality of paragraph (a) of subsection (1), the Board may, in respect of a lottery authorised by it, impose conditions under that paragraph- (a) providing for the amount, not exceeding twenty per centum of the gross proceeds of the lottery, which the promoters thereof may deduct from the proceeds in respect of operating expenses; (b) providing for the protection of purchasers of tickets or chances in the lottery against fraud; (c) restricting the amount of the proceeds of the lottery which may be used for the purposes of the lottery outside Tanzania, which amount shall not exceed twenty per centum of the total amount devoted to the object for which the lottery is promoted; (d) relating to the provision by the promoters of the lottery of guarantors to cover the expected proceeds, or any part thereof, of the lottery. (3) For the purposes of paragraph (a) of subsection (2), a fee paid in respect of the authorisation of a lottery shall be deemed to be part of the operating expenses. (4) Where any condition imposed under this section is contravened, cash of the promoters of the lottery concerned, and where the person by whom the condition is broken is not one of the promoters that person commits an offence and on conviction shall be liable to a fine not exceeding five hundred thousand shillings or to imprisonment for a term not exceeding six months or to both. (5) It shall be a defence for a person charged with an offence under this section only by reason of his being a promoter of the lottery to prove that, the offence occurred without his consent or connivance and that, he exercised all due diligence to prevent it. [s. 39] 360 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] Power of Board to require incorporation of promoters of public lotteries 43. Before authorising the promotion of a lottery under section 40, the Board may require the promoters of the lottery to become a body corporate under any law relating to incorporation of bodies. [s. 40] Appointment of licensee of national lottery Acts Nos. 15 of 2007 s. 11 16 of 2015 s. 11 Cap. 212 Suitability of applicants, etc. 44.–(1) The Board may, on application, appoint and grant a licence to a suitable company to run the national lottery. (2) Where a company is appointed pursuant to subsection (1), the Board shall enter into agreement with the company so appointed to run a national lottery on behalf of and under the auspices of the Board and the lottery shall be owned by the Government. (3) Where a company applies for a licence to promote lottery for business purposes which at the time of making the application, the lottery was not one of the products of the licensee of the national lottery, the Board may grant an application and issue a licence authorising the applicant to promote the lottery. (4) For the purposes of this section, a company which may be appointed to run a national lottery shall be either a private or public company incorporated under the Companies Act. (5) The Board shall not licence the conduct or the promotion of a national lottery for products that have already been licensed to another operator. [s. 41] 45.–(1) The Board shall only grant a licence to run national lottery or to promote lotteries as part of national lottery upon satisfaction that, the applicant is a fit and proper body capable of running the national lottery and that any person managing or benefiting from that body is fit and proper. (2) For the purposes of ensuring that, only a fit and proper body is granted a licence to run or promote the national lottery, 361 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] the Board shall in relation to any application which may be submitted, vet applicants and in particular: (a) directors; (b) key gaming employees; (c) share holders; and (d) key contractors and subcontractors. [s. 42] Board may authorise lotteries relating to horse racing, etc. 46.–(1) The Board may issue a permit authorising the promotion of a lottery relating to a horse race or other race, whether promoted in Tanzania or elsewhere. (2) Under this section, the Board may, in respect of a lottery to be promoted and conducted in Tanzania, issue- (a) an on-the-course permit authorising the promotion and conduct of a lottery on the course specified therein; or (b) a permit authorising the promotion and conduct of a lottery off- the course. (3) Sections 41, 42 and 43 shall apply to lottery in respect of which a permit under paragraph (a) of subsection (2) of this section is issued, and accordingly references in those sections to “lottery” shall be construed as including references to lottery off-the- course. [s.43] Exemption of certain kinds of lotteries conducted for charitable, sporting or other purposes 47.–(1) A lottery may be promoted and conducted on behalf of a society, being a society established and conducted wholly or mainly for one or more of the following purposes: (a) charitable purposes; (b) participation in or support of athletic sports or games or cultural activities; (c) purpose which, not being described in paragraph (a) or paragraph (b), are neither purposes of private gain nor purposes of a commercial undertaking; and (d) is so promoted for raising money to be applied for purposes of the society. 362 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] (2) The following conditions shall be observed in connection with the promotion and conduct of the lottery: (a) the promoter of the lottery shall be a member of the society authorised in writing by the governing body of the society to act as the promoter; (b) a remuneration shall not be paid in respect of the lottery to the promoter or to any person employed by the promoter in connection with the lottery who carries on a betting business or is otherwise engaged by way of business in the organisation of betting; (c) the whole proceeds, after deducting sums lawfully appropriate on account of expenses or for the provision of prizes, shall be applied to purposes of the society, being purposes described in paragraphs (a), (b) and (c) of subsection (1); (d) the amount of the proceeds appropriated on account of expenses shall not exceed the expenses actually incurred, or fifteen per centum of the whole proceeds, whichever is the less, and the amount of the proceeds appropriated for the provision of prizes shall not exceed one-half of the whole proceeds; (e) the price of each ticket or chance shall be the same, and the price of a ticket shall be stated on the ticket; (f) a written notice or advertisement of the lottery shall not be exhibited, published or distributed except - (i) a notice or advertisement exhibited on the premises of the society, or published or distributed exclusively to members of the society; (ii) the notice or advertisement as may be contained in the tickets, if any; (g) a ticket, notice or advertisement of the lottery lawfully exhibited, distributed or published shall specify the name of the society, the name and address of the promoter and the date on which the draw, determination or event by or by reference to which the prize winners are ascertained will take place; 363 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] (h) a ticket shall not be sent through the post to a person not being a member of the society; (i) a person shall not be admitted to participate in the lottery in respect of a ticket or chance except after payment to the promoter of the whole price of the ticket or chance, and no money received by the promoter for or on account of a ticket or chance shall in any circumstances be returned; and (j) a payment on account of expenses or prizes shall not be made out of moneys of the society other than proceeds of the lottery. (3) Where any condition required by subsection (2) is contravened, the promoter of the lottery and any other person who is a party to the contravention commits an offence and on conviction shall be liable to a fine not exceeding two hundred thousand shillings or imprisonment for a term not exceeding six months or to both. (4) For the purposes of subsection (3)- (a) it shall be a defence for a person charged with an offence under this section only by reason of his being the promoter to prove that, the contravention occurred without his consent or connivance and that he exercised due diligence to prevent it; (b) it shall be a defence for a person charged with an offence in respect of an appropriation or payment made in contravention of paragraph (e) or paragraph(l) of subsection (2) to prove that - (i) the proceeds of the lottery fell short of the sum reasonably estimated; (ii) the appropriation or payment was made in respect of expenses actually incurred, or in order to fulfil an unconditional undertaking as to prizes given in connection with the sale of the relevant tickets or chances; and 364 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] (iii) the total amount appropriated or paid in respect of expenses and prizes did not exceed the amounts which could lawfully be appropriated out of the proceeds of the lottery under subsection (2)(e), where the proceeds had amounted to the sum reasonably estimated. (5) In this section- (a) in construing subsection (1)(c), a purpose for which a society is established or conducted which is calculated to benefit the society as a whole shall not be held to be a purpose of private gain by reason only that action in its fulfillment would result in benefit to any person as an individual; (b) in construing subsection (2)(d), where a payment falls to be made by way of hiring, maintenance or other charge in respect of equipment for holding the lottery and the amount of that charge falls to be determined wholly or partly by reference to the extent to which that or some other equipment is used for the purpose of that lottery, then that payment shall be held to be an application of the proceeds for purposes of private gain, and accordingly the reference to expenses shall not include a reference to any charge falling to be so determined; and (c) “society” includes a club, institution, organisation or association of persons, by whatever name called, and any separate branch or section of that club, institution, organisation or association. [s. 44] Exemption to small lotteries incidental to certain entertainment 48.–(1) A lottery may be promoted or conducted as an incident of an entertainment to which this section applies provided the following conditions are observed in connection with the promotion or conduct of the lottery– (a) the whole proceeds of the entertainment (including the proceeds of the lottery) after deducting- 365 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] (i) the expenses of entertainment excluding expenses incurred in connection with the lottery; (ii) the expenses incurred in printing tickets in the lottery; and (iii) sum, if any, not exceeding one hundred thousand shillings as the promoters of the lottery think fit to appropriate on account of expenses incurred by them in purchasing prizes in the lottery, shall be devoted to purposes other than private gain: Provided that, the proceeds of the entertainment, including the proceeds of the lottery, shall not be held to be devoted to purposes of private gain by reason only that, their application for purposes other than private gain resulted in benefit to any person as an individual; (b) tickets or chances in the lottery shall not be sold or issued, nor shall the result of the lottery be declared, except on the premises on which the entertainment takes place and during the progress of the entertainment; (c) the facilities provided for participating in lotteries, or those facilities together with either or both of the following: (i) facilities offered for gaming entertainment not held for private gain; prizes (ii) the opportunity to win prizes at amusements with non-commercial certain entertainments, shall not be the only, or the only substantial, inducement to persons to attend the entertainment; at (d) the prizes in the lottery shall be in the possession and custody of and at the disposal of the promoters of the lottery; (e) there shall not be exhibited, published or distributed a written notice or advertisement of the lottery, other than a notice thereof exhibited on the premise on which the entertainment takes place and the announcement 366 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] or advertisement thereof as is contained in the tickets, if any; (f) none of the prizes in the lottery shall be money prizes; and (g) a ticket or chance shall not be sold at a price. (2) Where any of the conditions specified in subsection (1) is contravened, a person concerned in the promotion or conduct of the lottery shall be deemed to have committed an offence and on conviction shall be liable to a fine not exceeding five hundred thousand shillings or to imprisonment for a term not exceeding six months or to both. (3) It shall be a defence for a person charged with an offence under this section to prove that, the contravention occurred without his consent or connivance and that he exercised due diligence to prevent it. (4) The entertainment to which this section applies are bazaars, sales of work, fees, dinners, dances, sporting or athletic events and other entertainment of a similar character, whether limited to one day or part thereof or extending over two or more days. [s. 45] Private lotteries 49.–(1) A private lottery may be promoted and conducted provided the following conditions are observed in connection with the promotion and conduct of the lottery: (a) the whole proceeds, after deducting only expenses incurred for printing and stationery, shall be devoted to the provision of prizes for purchasers of tickets or chances, or, in the case of a lottery promoted for the members of the society, shall be devoted either to the provision of prizes or to purposes which are purposes of the society, or, as to part to the provision of prizes and, as to the remainder, to purposes of the society; (b) there shall not be exhibited, published or distributed a written notice or advertisement of the lottery other than - 367 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] (i) a notice thereof exhibited on the premises of the club for whose members it is promoted or, as the case may be, on the premises on which the persons for whom it is promoted work or reside; (ii) announcement or advertisement thereof as is contained in the tickets, if any; (c) the price of each ticket or chance shall be the same, and the price of a ticket shall be stated on the ticket; (d) a ticket shall bear upon the face of it the names and addresses of each of the promoters of the lottery and a statement of the persons to whom the sale of tickets or chances by the promoters is restricted, and a statement that no prize won in the lottery shall be paid or delivered by the promoters to any person other than the person to whom the winning ticket or chance was sold by them, and a prize shall not be paid or delivered except in accordance with that statement; (e) a ticket or chance shall not be issued or allotted by the promoters except by way of sale and upon receipt of the full price thereof and a money or valuable thing so received by a promoter shall not in any circumstances be returned; and (f) a ticket in the lottery shall not be sent through the post. (2) Where any of the conditions specified in subsection (1) is contravened, a promoter of the lottery, and where the person by whom the condition is broken is not one of the promoters that person also commits an offence and on conviction shall be liable to a fine not exceeding five hundred thousand shillings or to imprisonment for a term not exceeding six months or to both. (3) It shall be a defence for a person charged with an offence under this section only by reason of his being a promoter of the lottery to prove that, the contravention occurred without his consent or connivance and that he exercised due diligence to prevent it. 368 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] (4) In this section- (a) “private lottery” means a lottery in Tanzania which is promoted for, and in which the sale of tickets or chances by the promoters is confined to, either - (i) members of one society established for social or recreational purposes only; or (ii) persons of whom work on the same premises; or (iii) persons of whom reside on the same premises, and which is promoted by persons each of whom is a person to whom, under subparagraphs (a) (ii) and (iii), ticket or chances may be sold by the promoter and, in the case of a lottery authorised in writing by the governing body of the society to promote the lottery; (b) “society” includes a club, institution, organisation or other association of persons by whatever name called, and each local or affiliated branch or section of a society shall be regarded as a separate and distinct society. [s. 46] Prohibition for sale of ticket by or to person under eighteen years 50.–(1) A ticket or chance in a lottery promoted and conducted under this Part shall not be sold by or to a person under the age of eighteen years. (2) In the case of a contravention of this section, the promoters of the lottery concerned, and where the person by whom this section is contravened is not a promoter that person also, commits an offence and on conviction shall be liable to a fine not exceeding three hundred thousand shillings or to imprisonment for a term not exceeding three months or to both. (3) It shall be a defence- (a) for a person charged with an offence under this section only by reason of his being a promoter of the lottery to prove that the contravention occurred without his consent or connivance and that he exercised due diligence to prevent it; 369 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] Submission of accounts and returns in respect of lotteries Certain prohibition in relation to unauthorised lotteries (b) to prove that the person charged neither knew nor had reasonable cause to suspect that the person was under the age of eighteen years. [s. 47] 51.–(1) The Board may require the promoters of a lottery which is promoted, or conducted under sections 46, 47 and 48 to submit accounts and make returns in a form and within a period as it may specify. (2) A person who - (a) makes default in submitting accounts or making returns required to be submitted or made under this section within the time specified; or (b) submits accounts or makes a return which he knows or may be reasonably considered to know to be false in a material particular, commits an offence and on conviction shall be liable to a fine not exceeding five hundred thousand shillings or to imprisonment for a term not exceeding three months or to both. [s. 48] 52.–(1) A person shall not- (a) sell, offer to sell, expose for sale, print, distribute or send to another person any lottery ticket in respect of an unauthorised lottery; or (b) conduct or manage an unauthorised lottery. (2) A person who contravenes any of the provisions of subsection (1), commits an offence and on conviction shall be liable to a fine not less than one million shillings. [s. 49] Control of advertisement relating to lotteries 53.–(1) A person shall not print or publish or cause to be printed or published any advertisement of or relating to an unauthorised lottery, or relating to the issue of any lottery ticket or the amount or nature of any dividend or prize connected with an unauthorised lottery. 370 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] Cap. 229 Authorisation of promotion of other gaming products Act No. 13 of 2019 s. 30 (2) Subsection (1) shall not apply to the publication of any advertisement in a newspaper printed outside Tanzania normally circulating within Tanzania. (3) A person who contravenes the provisions of subsection (1), commits an offence and on conviction shall be liable to a fine not exceeding five hundred thousand shillings or to imprisonment for a term not exceeding twelve months or to both. (4) A publisher, proprietor, printer or editor or other member of the staff of any newspaper, being a newspaper within the meaning of the Media Service Act, shall not be charged with an offence under this section if he furnishes to the Director General or to a police officer the name and address of the person who caused such advertisement to be published. [s. 50] 54.–(1) The Board may, through the issuance of a license, authorise the promotion of gaming products other than those specified or contemplated under this Act, and includes the manner in which the gaming activities may be conducted. (2) The license issued under this section shall be valid for a period of six months from the date of issue, and may, upon application by the license holder, be extended by the Board for a further period not exceeding twelve months in aggregate. (3) The Board may, in consultation with the Minister, make rules prescribing fees and levies that may be paid in respect of any gaming activities under this section. [s. 51] PART VII AMUSEMENTS WITH OR WITHOUT PRIZES AND MONEY GAMES Provision of amusements with prizes 55.–(1) A person may provide amusements with or without prizes at commercial or non-commercial entertainments as may be authorised and licenced by the Board. 371 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] (2) For the purposes of subsection (1), the following conditions shall apply: (a) the whole proceeds of the entertainment including the proceeds of any amusements to which this section applies, after deducting - (i) the expenses of the entertainment, including expense incurred in connection with any amusements; (ii) sum, if any as the person providing the amusements thinks to be appropriate account of expenses incurred in purchasing prizes in connections with any amusement, the remainder shall be considered and treated as private gain; (b) the opportunity to win prizes at amusements to which this section applies, or that opportunity together with facilities offered by virtue of section 46 and the manner for participation in a lottery or taking part in gaming, shall not be construed as being the only inducement to persons to attend the entertainment. (3) Where any of the conditions specified in subsection (1) is contravened or not complied with, a person concerned in the provision or conduct of that amusement shall, unless he proves that, the contravention occurred without his consent or connivance and that he exercised due diligence to prevent it, commits an offence and on conviction shall be liable to a fine not exceeding three hundred thousand shillings or imprisonment for a term not exceeding three months or to both. (4) In this section - (a) in construing paragraph (a) of subsection (1), the proceeds of the entertainment shall not be held to be applied for purposes of private gain by reason only that, their application for purposes other than private gain resulted in benefit to any person as an individual: Provided that, where a payment falls to be made by way of hiring, maintenance or other charge in respect of any equipment for providing the amusements and the amount of that charge falls to be determined wholly or partly by reference 372 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] Amusements machine to the extent to which that or some other equipment is used for the purpose of the amusements, then the payment shall be held to be an application of the proceeds for purposes of private gain, and accordingly, the reference to expenses shall not include a reference to any charge falling to be so determined; (b) “entertainment” means a bazaar, sale of work, fete, dinner, dance, sporting or athletic event or other entertainment of similar character whether limited to one day or part thereof or extending over two or more days. [s. 52] 56.–(1) The Board may, subject to any regulations made under this Act, and upon grant of a licence, issue a permit authorising the use of an amusement machine on premises approved by it. (2) A permit issued under this section shall be subject to conditions as the Board may impose and in every case to the condition that, where the amusement machine is placed in a premises ordinarily restricted for children, a person under the age of eighteen years shall not play an amusement machine unless in the presence of, and with the permission of his parent or guardian. (3) A person who - (a) uses or permits the use of an amusement machine in respect of which a permit has not been issued under subsection (1); or (b) contravenes or allows the contravention of any condition provided for or imposed by the Board under subsection (2), commits an offence and on conviction shall be liable - (i) (ii) in the case of an offence under paragraph (a), to a fine not exceeding five hundred thousand shillings or to imprisonment for a term not exceeding six months or to both; and in the case of an offence under paragraph (b), to a fine not exceeding two hundred thousand shillings or to imprisonment for a term not exceeding two months or to both. 373 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] Prohibition against competitions or prizes involving no skill (4) In this section, “amusement machine” means a machine other than a gaming machine - (a) which is operated by the insertion of a coin or coins into the machine; and (b) whereby a successful player neither receives nor is offered any benefit other than - (i) the opportunity afforded by the automatic action of the machine to play the game again without insertion of a coin; or (ii) the delivery by the machine of a coin or coins of a value not exceeding that required in order to play the game once. [s. 53] 57.–(1) A person shall not conduct in Tanzania, in or through any newspaper or broadcasting, or in connection with a trade or business or the sale of any article to the public- (a) a competition in which prizes are offered for forecasts of the result either or a future event, or of a past event the result of which is not yet ascertained or not yet generally known; (b) any other competition success in which does not depend to a substantial degree upon the exercise of skill. (2) The provision of subsection (1), in respect to the conducting of competitions in connection with a trade or business, shall not apply in relation to a pool betting scheme. (3) A person who contravenes this section, without prejudice to his liability, if any, to be proceeded against under any other provision of this Act relating to betting and lotteries commits an offence and on conviction shall be liable to fine not exceeding three hundred thousand shillings or to imprisonment for a term not exceeding three months or to both. 374 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] Prohibition of money games, pyramid and other similar schemes (4) In this section, “broadcasting” means radio communication which is intended and capable of being received by members of the public. [s. 54] 58.–(1) A person who sends or causes to be sent or supplies or cause to be supplied or delivers or cause to be delivered any chain letter or voucher or “upatu” or who sends or receives money or moneys worth in connection with a chain letter or voucher commits an offence and on conviction shall be liable to a fine not exceeding five hundred thousand shillings or imprisonment for a term not exceeding five years or to both. (2) A person who, in relation to any gaming activity, conducts or promotes or is a party to any scheme, plan or operation of any kind by which a person, on payment of money or on giving any valuable security becomes entitled under the scheme, plan or operation to receive from the person conducting or promoting the scheme, plan or operation, or any other person, a larger sum of money or amount of valuable security than the sum or amount paid or given, or to be paid or given by reason of the fact that, other persons have paid or given, or obliged themselves to pay or give any sum of money or valuable security under the scheme, plan or operation, commits an offence. (3) A person who- (a) makes any payment to or for the benefit of the promoter or any promoters, or to or for the benefit of a participant in the scheme or plan; and (b) is induced to make that payment by reason that, the prospect is held out to him of receiving payment or other benefit in respect of the introduction of other persons who becomes participants in the scheme or plan, commits an offence. (4) For the purposes of subsection (1) “chain letter or voucher” or “upatu” means any document supplied or delivered 375 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] Prohibited transaction from one person to another suggesting to the person to whom it is supplied or delivered- (a) that he should send, supply or deliver a document having the same or similar purport to another person or persons; and (b) that he should remit to a person or to an address specified in the first mentioned document money or money’s worth. [s. 55] PART VIII PROHIBITED TRANSACTIONS 59.–(1) A licensee shall not- (a) exchange cash for cash with or on behalf of a patron in any transaction in which the amount of the exchange exceeds five million shillings or its equivalent in convertible currency; (b) issue a cheque, other negotiable instrument or a combination of the two to a patron in exchange for cash in any transaction in which the amount of the exchange exceeds five million shillings or its equivalent in convertible currency; (c) effect any transfer of funds by electronic, wire, or other method, or a combination of methods to a patron or otherwise effect any transfer of funds by any means on behalf of a patron in exchange for cash in any transaction in which the amount of the exchange exceeds five million shillings or its equivalent in convertible currency. (2) Subsection (1) shall not apply in respect of a licensee who is - (a) transferring a patron’s winnings by cheque, other negotiable instrument, electronic, wire, or other means of transfer where the cheque, negotiable instrument, electronic, wire or other means of transfer of funds 376 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] issued by a licensee in payment of a patrons winning is made payable to the order of the patron and, where the winnings have been paid- (i) in cash but the patron has not taken physical possession of the cash or has not moved the cash from the sight of the licensee’s employee who paid the winnings; and (ii) with chips, tokens or other gaming instrumentalities; (b) accepting cash from and returning it to a patron in accordance with rules promulgated by the Board. (3) In this section- (a) “cash” means coin and currency that circulates and used and accepted as money in Tanzania; (b) “patron” means a person whether or not engaged in gambling, who enters into a transaction in accordance with provisions of this Part. [s. 56] 60.–(1) A licensee shall file a report of each transaction in currency involving either cash in or cash out of or more than five million shillings. (2) A reportable transaction shall be filed in a form to be prescribed by the Board within fifteen days following the date on which the transaction was made. (3) Before concluding any transaction with respect to which a report is required by this section, a licensee shall verify and record the name and address of the individual presenting the transaction, as well as record the identity, account number or individual identification number. (4) Verification for individuals who are not residents of Tanzania must be made by passport or other official document evidencing nationality or residence. [s. 57] Round table transactions Multiple transactions 61.–(1) A multiple currency transactions shall be treated as a single transaction where the licensee has knowledge that they 377 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] Suspicious transactions Acts Nos. 2 of 2007 s. 28 16 of 2007 s. 28 are by or on behalf of any person and result in either cash in or cash totaling more than five million shillings during any gaming day. (2) For purposes of subsection (1), a licensee shall be deemed to have knowledge where any sole proprietor, partner, officer, director, or employee of the licensee, acting within the scope of his or her employment, has knowledge that the multiple currency transactions have occurred. (3) The knowledge may also be implied upon examining the books, records, logs magnetic media or any manual system of records maintained by the licensee during the ordinary course of business. [s. 58] 62–(1). A licensee shall file a report with the FIU of any suspicious transaction relating to a possible violation of law or regulations or where a licensee believes that there is suspicious transaction relevant to possible violation of any law or regulation but whose reporting is not required by this section. (2) A transaction required for reporting under this section is one which, where it is conducted or attempted by, at or through the licensee, involves more than three million shillings, and the licensee suspects or has reason to suspect that- (a) the transaction involves funds derived from illegal activities; (b) the transaction is designed to evade any requirements of anti-money laundering laws or regulations; or (c) the transaction has no business or apparent lawful purpose or is not the type of transaction the particular patron would normally be expected to engage, and the licensee knows of no reasonable explanation for the transaction after examining the available facts, including the background and possible purpose of the transaction. [s. 59] 378 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT Requirement for record keeping Internal control Structured transaction [CAP. 41 R.E. 2023] 63.–(1) A licensee shall create and keep accurate, complete, legible and permanent records in order to ensure compliance with this Part. (2) The records shall be kept in a manner as the Board may instruct, direct, approve or require. (3) The records created shall be retained for a period of five years unless the Board has, by writing, authorise its destruction or disposal. [s. 60] 64. A licensee is required to incorporate and maintain a system of internal control and upon incorporation and maintenance, a description of the procedures adopted by the licensee in compliance with this section, shall be submitted to the Board for inspection and approval. [s. 61] 65.–(1) A licensee, its officers, employees or agents shall not encourage or instruct the patron to structure or attempt to structure transactions. (2) For the purposes of subsection (1), “structure” means any manner or method used with the intention of evading or circumventing requirements for reporting of any transaction. [s. 62] PART IX FINANCIAL PROVISIONS Sources of funds Act No. 4 of 2017 s. 14 66. The funds of the Board shall consist of- (a) money appropriated by the Parliament; (b) moneys received by the Board from licensing fees and levies; (c) moneys borrowed by the Board; and (d) any other moneys received by or donated or made available to the Board for the purpose of performing its functions under this Act. [s. 63] 379 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT Duty of Board to operate on sound principles 67. The Board shall perform its functions in accordance with sound commercial and financial principles. [CAP. 41 R.E. 2023] Repealed 68. [Repealed by Act No. 4 of 2017 s.15.] [s. 64] [s. 64A] Estimates 69.–(1) The Director General shall, not later than two months before the end of each financial year, prepare and submit to the Board for its approval, estimates of income and expenditure of the Board for the next following financial year and may, at any time before the end of each financial year, prepare and submit to the Board for approval any estimates supplementary to the estimates of the current year. (2) An expenditure shall not be made out of the funds of the Board unless that expenditure is part of the expenditure approved by the Board under the estimates for the financial year in which that expenditure is to be made or in estimates supplementary to that year’s estimates. [s. 65] Accounts and financial audit Act No. 13 of 2019 s. 31 70.–(1) The Board shall keep books of accounts and maintain proper records of its operations in accordance with accepted accounting standards. (2) The financial statements of the Board relating to that financial year shall not later than six months after the closure of every financial year, be audited by the Controller and Auditor- General. [s. 66] Performance audit Act No. 13 of 2019 s. 32 Cap. 418 71. The Controller and Auditor-General may conduct performance audit on the Board in accordance with the Public Audit Act. [s. 67] 380 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT Annual report Act No. 13 of 2019 s. 33 Financial year [CAP. 41 R.E. 2023] 72.–(1) After 31st December each year, the Board shall prepare an annual report in respect of that year up to immediately preceding 30th June and submit it to the Minister. (2) The annual report shall provide detailed information regarding the exercise of the functions and power of the Board during the year to which it relates and shall include- (a) a copy of the audited accounts; (b) a copy of the report of the Controller and Auditor- General on the performance audit; and (c) other information and material as the Board may be required by this Act or the regulations to include annual report. (3) Upon receipt of the annual report, the Minister shall, as soon as practicable, lay it before the National Assembly. [s. 68] 73. The financial year of the Board shall be the period of twelve months beginning from the 1st day of July and ending on the 30th day of June in the year following; except that the first financial year of Board shall be the period commencing with the commencement of this Act and ending with the next following 30th day of June. [s. 69] PART X PROHIBITIONS GENERALLY Age of participants Acts Nos. 16 of 2007 s. 12 13 of 2019 s. 34 74.–(1) A person shall not permit or cause a person of the age below eighteen years to- (a) linger in the gaming premises; (b) sit on a chair or be present at a gaming table, slot machine, or other area in which gaming is conducted; or (c) participate, play, be allowed to play, place wagers, or collect winnings, whether personally or through an agent, in or from any gaming activity. 381 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] (2) A person who contravenes any of the provisions of this section commits an offence and on conviction shall be liable to a fine of not less than one million shillings but not exceeding five million shillings or to imprisonment for a term not exceeding twelve months or to both. [s. 70] Failure to pay winners 75.–(1) A licensee who fails to pay the winner of any gaming activity commits an offence. Use of device for calculating probabilities Act No. 13 of 2019 s. 35 (2) A licensee who is convicted of an offence pursuant to subsection (1) shall be liable to a fine not less than one million shillings or imprisonment for a term not exceeding six months or to both. [s. 71] 76.–(1) It shall be unlawful for any person at a licensed gaming establishment, to use or possess with the intent to use, any device to assist- (a) in projecting the outcome of the game; (b) in keeping track of the cards played; (c) in analysing the probability of the occurrence of an event relating to the game; or (d) in analysing the strategy for playing or betting to be used in the game, except as permitted by the Board. (2) A person who contravenes subsection (1), commits an offence and on conviction shall be liable to a fine of not less than one million shillings but not exceeding twenty million shillings or to imprisonment for a term of not less than twelve months or to both. [s. 72] Use of counterfeit or unapproved chips or tokens or coins or devices etc. 77.–(1) It shall be unlawful for any licensee, employee, or other person to use counterfeit chips in any gaming activity. (2) Without prejudice to subsection (1), it shall be unlawful for any person, in playing or using any gaming activity designed to be played with, to receive, or to be operated by chips or tokens approved by the Board or by lawful coin of Tanzania- 382 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] (a) knowingly to use anything other than chips or tokens approved by the Board or lawful coin, legal tender of Tanzania, or to use coin not of the same denomination as the coin intended to be used in that gaming activity; or (b) to use any device or means to violate the provisions of this Act. (3) It shall be unlawful for any person to possess any device, equipment, or material which he knows has been manufactured, distributed, sold, tampered with, or serviced in violation of the provisions of this Act. (4) It shall be unlawful for any person, not a duly authorised employee of a licensee acting in furtherance of his or her employment within a gaming premises to have on his person or in his or her possession any device intended to be used to violate the provisions of this Act. (5) It shall be unlawful for any person who is not an employee of a licensee to possess, while in premises where gaming activity is conducted, any key or device designed for the purpose of or which is suitable for opening, entering, or affecting the operation of any gaming activity, drop box, electronic or mechanical device connected thereto, or for removing money or other contents from drop box, electronic or mechanical device or for removing money or other contents from drop box, electronic or mechanical device. (6) Possession of more than one of the devices, equipment, products, or materials described shall, for the purposes of this section, give rise to a presumption that the possessor intended to use them for cheating. (7) Without prejudice to subsection (6), it shall be unlawful for any person to use or possess while on the premises any cheating or thieving device, including but not limited to, tools, drills, wires, coins, or tokens attached to strings or wires or electronic or magnetic devices, to facilitate the alignment of any winning combination or to facilitate removing from any slot machine any money or contents thereof, unless the person 383 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] Cheating is a duly authorised gaming employee acting in the furtherance of his employment. (8) A person who contravenes the provision of this section commits an offence and on conviction shall be liable to a fine of not less than one million shillings or to imprisonment for a term of not less than twelve months or to both. [s. 73] 78.–(1) It is unlawful for any person, whether he is the owner or employee of, a patron or a player in an establishment to cheat at any gaming activity. (2) For purposes of this section, “cheating” means to alter the selection of criteria which determine- (a) the result of a game; or (b) the amount or frequency of payment in a game. (3) A person who contravenes subsection (1), commits an offence and on conviction shall be liable to a fine of not less than one million shillings or to imprisonment for a term not exceeding twelve months or to both. [s. 74] Cheating game and devices 79–(1) It shall be unlawful for any person playing any licensed game in licensed gaming premises- (a) knowingly conduct, carry on, operate, or deal or allow to be conducted, carried on, operated, or dealt any cheating or thieving game or device; or (b) knowingly deal, conduct, carry on, operate, or expose for play any game or games played with cards or any mechanical device, or any combination of games or devices, which have in any manner been marked or tampered with or placed in a condition or operated in a manner the result of which tends to deceive the public or tends to alter the normal random selection of characteristics or the normal chance of the game which could determine or alter the result of the game. 384 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] (2) A person issued a licence pursuant to this Act who contravenes this section commits an offence and on conviction shall be liable to a fine of not less than one million shillings or to imprisonment for a term not exceeding three months or to both. (3) Where a person committing an offence against this section is a repeating offender, that person on conviction shall be liable to a fine of not less than two million shillings or to imprisonment for a term of not less than twelve months. [s. 75] Unlawful manufacture, sale, distribution, marking, altering, or modification of equipment and devices, etc. 80.–(1) It shall be unlawful for any person to manufacture, sell, or distribute any cards, chips, dice, game, or device which is intended to be used in contravention of any provision of this Act. (2) It shall be unlawful for any person to mark, alter, or otherwise modify any associated equipment or gaming device in a manner that- (a) affects the result of a wager by determining win or Prohibition of certain acts loss; or (b) alters the normal criteria of random selection, which affects the operation of a game or which determines the outcome of a game. (3) A person who contravenes the provisions of this section commits an offence and on conviction shall be liable to a fine not exceeding five million shillings or to imprisonment for a term not exceeding two years or to both. [s. 76] 81.–(1) It shall be unlawful for any person to- (a) alter or misrepresent the outcome of a game or other event on which wagers have been made after the outcome has become known but before it is revealed to the players; (b) place, increase, or decrease a bet or to determine the course of play after acquiring knowledge, not available 385 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] to players, of the outcome of the game or any event that affects the outcome of the game or which is the subject of the bet or to aid anyone in acquiring the knowledge for the purpose of placing, increasing, or decreasing a bet or determining the course of play contingent upon that event or outcome; (c) claim, collect, or take, or attempt to claim, collect or take money or anything of value in or from a gaming activity with intent to defraud and without having made wager contingent thereon, or to claim, collect, or take an amount greater than the amount won; (d) knowingly, entice or induce another to go to any place where gaming is being conducted or operated in violation of the provisions of this Act, with the intent that the other person play or participate in that gaming activity; (e) place or increase a bet after acquiring knowledge of the outcome of the game or other event which is the subject of the bet, including past-posting and pressing bets; (f) to reduce the amount wagered or to cancel a bet after acquiring knowledge of the outcome of the game or other event which is the subject of the bet, including pinching bets; (g) manipulate, with the intent to cheat, any component of a gaming device in a manner contrary to the designed and normal operational purpose for the component, including, but not limited to, varying the pull of the handle of a slot machine, with knowledge that, the manipulation affects the outcome of the game or with knowledge of any event that affects the outcome of the game; (h) by any trick or slight of hand performance, or by fraud or fraudulent scheme, cards, or device, for himself or another, win or attempt to win money or property or a representative of either or reduce a losing wager or 386 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] attempt to reduce a losing wager in connection with gaming; (i) conduct any gaming operation without a valid licence; (j) conduct any gaming operation on an unlicensed premises; (k) permit any gaming activity to be conducted, operated, dealt, or carried on in any gaming premises by a person other than a person licensed for premises pursuant to this section; (l) place any gaming devices or slot machines into play or display the devices or slot machines without the authorisation of the Board; (m) employ or continue to employ any person in a gaming operation who is not duly licensed or registered in a position whose duties require a license or registration pursuant to this Act; or (n) without first obtaining the requisite license or registration pursuant to this section, be employed, work, or otherwise act in a position whose duties would require licensing or registration pursuant to this Act. (2) A person who contravenes subsection (1), commits an offence and on conviction shall be liable to a fine not exceeding five hundred thousand shillings or to imprisonment for a term not exceeding twelve months or to both. [s. 77] 82. A person who, by any fraud or unlawful device or ill- practice in playing at or with an instrument of gaming, or in taking a part in the stakes or wagers, or in betting on the sides or hands of those that are playing, or in wagering on the event of a game, sport, pastime or exercise, wins from another person for himself, or for or on behalf of another person, a sum of money or valuable thing, commits an offence and on conviction shall be liable to a fine not exceeding five hundred 387 Offence for obtaining money by cheating at lawful gaming or by wagering ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] Power to enter and inspect gaming premises thousand shillings or to imprisonment for a term not exceeding six months or to both. [s. 78] 83.–(1) It shall be lawful- (a) for a person authorised in writing in that behalf by the Board, on production of his authority, if demanded; (b) for a person appointed by the Board for the purposes of examining record books or accounts, on production of his authority, if demanded; and (c) for a police officer of or above the rank of Assistant Inspector, to enter without warrant and inspect premises in which he has reason to believe that an offence under this Act, or under any regulations made thereunder, has been or is about to be committed, and may - (i) examine and take copies of books, accounts and documents relating or appearing to relate to any betting transaction, lottery or gaming; (ii) seize, remove or detain a book, account or document which he has reasonable cause to suppose will afford evidence of an offence under this Act or any regulations made under the Act; (iii) require the owner or occupier of the premises to render explanation and give information relating to any betting transaction, lottery or gaming as may be reasonably required by him in the performance of his duties. (2) The power to act under subsection (1) shall only be exercised without warrant where the person so acting has reasonable cause to believe that the delay occasioned in obtaining a search warrant would seriously hinder him in the performance of his duties, and the power shall be exercised only by or under the directions of a police officer of or above the rank of Assistant Inspector unless the person authorised in writing by the Board has reasonable cause to believe that, 388 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] Forfeiture of licence the delay occasioned in summoning a police officer would, or would tend to, defeat the purposes of this section. (3) A person who resists, hinders or obstructs a person acting in pursuance of any of the provisions of this section, or who on a requisition under subsection (1) wilfully withholds information, or gives information knowing or having reason to believe it to be false or misleading commits an offence and on conviction shall be liable to a fine not exceeding five hundred thousand shillings or to imprisonment for a term not exceeding six months or to both. (4) Before removing anything under subsection (1), the person removing it, shall furnish the person in whose custody or possession the article is at the time of removal with a written receipt thereof. [s. 79] 84.–(1) Where a licencee is convicted of an offence under this Act or of an offence involving fraud or dishonesty, the court by or before which that person is convicted may order that his licence be forfeited or cancelled. (2) Where a licence is forfeited or cancelled in pursuance of an order made under subsection (1), a licensee shall, by virtue of that order, be disqualified from holding or obtaining a licence or a further licence for a period of five years beginning on the date of the conviction which gave rise to the order. (3) A licencee or an agent of a licencee who employs in his business, any person whom he know to be disqualified in accordance with subsection (2), commits an offence and on conviction shall be liable to a fine of not less than five hundred thousand shillings. (4) A bookmaker, promoter of a pool betting scheme or organiser or manager of licensed gaming premises, or a servant or agent of his, who employs in his business any person known to him to be disqualified commits an offence and on conviction 389 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] Saving in respect of offences connected with advertisements in newspapers Cap. 229 shall be liable to a fine of not less than two hundred thousand shillings. [s. 80] 85. Where an offence is committed in connection with the printing and publication of an advertisement or notice referred to under this Act, notwithstanding the provisions of those sections, a publisher, proprietor or editor or other member of the staff of a newspaper being a newspaper within the meaning of Media Service Act shall not be deemed to have committed that offence if he furnishes to the police officer investigating the occurrence, the name and address of the person who caused the advertisement or notice to be published. [s. 81] Power of court to deal with exhibits 86. The court by or before which any person is convicted of any offence under this Act may order anything produced to the court and shown to the satisfaction of the court to relate to the offence to be forfeited and either destroyed or dealt with in a manner as the court may order. [s. 82] Power of Board to declare unfit machine or device Acts Nos. 16 of 2015 s. 12 13 of 2019 s. 36 87.–(1) The Board may, where it is satisfied that any gaming machine or device regulated under this Act is unfit for the intended use, seize or forfeit and condemn the gaming machine or device. (2) The gaming machine or device under subsection (1) shall be declared unfit for intended use and be destroyed at owner’s cost. (3) For the purpose of this section, “unfit gaming machine or device” shall include- (a) gaming machine or device whose importation contravenes any provision of this Act or any other written laws; (b) gaming machine or device which does not meet the standards prescribed under this Act; (c) gaming machine or device placed in unauthorised premises by licensee; or 390 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] (d) gaming machine or device owned or under possession of a person who is not authorised by the Board. (4) Monies found in the gaming device and gaming system used in illegal operation pursuant to this section shall be seized by or forfeited to the Board. [s. 82A] Power of Board to sue for recovery of any moneys due 88. A fee due to the Board, tax or penalty in respect thereof, shall be deemed to be a civil debt due to the Government, and may be sued for and recovered with costs by and in the name of the Board. [s. 83] Indemnity of members of Board and employees 89. A thing done by the members of the Board, Director General or employees of the Board in the execution or performance or purported execution or performance of the duties or functions under this Act, shall not render a member, Director General or employees personally liable for the matter or thing done if done in good faith. [s. 84] Regulations Act No. 16 of 2007 s. 13 90.–(1) The Minister may, after consultation with the Board, make regulations generally for the better carrying out of the purposes and provisions of this Act. (2) Without prejudice to the generality of subsection (1), the regulations may provide for- (a) the procedure to be followed by the Board in exercising any powers conferred upon it by this Act; (b) the procedure to be followed and the forms to be used in making application for the issue, renewal or variation of a licence or permit under this Act; (c) the advertisement of an application for a licence or permit under this Act and of proceedings of the Board to consider and determine any application; (d) the right of a person interested to object to an application for the issue, renewal or variation of a licence or permit 391 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] Repeals, savings and transitional provisions Acts Nos. 23 of 1967 24 of 1974 28 of 1923 15 of 2003 s. 29 4 of 2004 Sch. under this Act, and for the form and manner in which any objection may be made; (e) the form and manner in which returns or statements of accounts shall be furnished to the Board; (f) securing the payment of any tax and fee; and (g) imposition of penalties. [s. 85] PART XI MISCELLANEOUS PROVISIONS 91.–(1) The following laws are repealed: (a) the Pools and Lotteries Act; (b) the National Lotteries Act; and (c) the Gambling Ordinance. (2) Notwithstanding the repeal of the Pools and Lotteries Act, and the National Lotteries Act, any subsidiary legislation, licence, certificate and any other administrative order, direction or instruction made, given or issued under or in pursuance of the provisions of the respective Acts which are in force on the commencement of this Act, shall be deemed to have been made, given or issued under or in pursuance of the provisions of this Act, and shall remain in force until revoked, replaced or rescinded by subsidiary legislation, licence, certificate or any administrative order, directions or instruction made or issued under this Act. (3) The officers appointed pursuant to the Pools and Lotteries Act and the National Lotteries Act, to perform functions in relation to gaming activities or lottery shall continue to perform functions in so far as this Act relates to them, unless their appointments are revoked or their appointment cancelled and shall for that purpose, be deemed to be officers or employees of the Board. (4) With effect from the first day of July, 2003, all assets and liabilities to which the Board of Trustees was entitled or 392 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] subject, shall, by virtue of this section and without further assurance, be transferred to and vest in the Board. (5) Notwithstanding the provisions of this Act, a holder of a gaming licence issued under the Pools and Lotteries Act and casino and slot route operators shall continue to use the existing gaming devices and, or equipment under provisional licence that may be issued under this Act for a period of twelve months following which the holder shall be required to change or replace not less than fifty per cent of devices and, or equipment within new standards that may be set by the Board pursuant to the provisions of this Act and, the rest, be changed or replaced within the next twelve months. (6) For the purposes of this section, the term “Board of Trustees” means the Board of Trustees established under section 3 of the National Lotteries Act. [s.86] 92.–(1) The Board shall regulate gaming advertisements in a manner provided in the regulations. (2) Subject to subsection (1) the Board shall, in particular, have regard to the need to protect children and other vulnerable persons from being harmed or exploited by gaming activities. [s.86A] 93.–(1) A licensee shall maintain a gaming management system in the manner set out in the regulations or as may be specified by the Board. (2) A licensee shall send gaming transactions of their gaming management systems and gaming devices to the gaming regulatory management system in the manner specified by the Board [s. 86B] Advertisements of gaming activities Act No. 13 of 2019 s. 37 Gaming management system Act No. 13 of 2019 s. 37 393 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] GN. No 234 of 2003 Cap. 41 FIRST SCHEDULE (Made under sections 17(1) and 28(2)) THE GAMING BOARD OF TANZANIA APPLICATION FOR CASINO LICENCE GBT. 01 1. In accordance with the Gaming Act and its regulations made thereunder I ................................................................................................................................................... (insert full name of a person making the application) of ................................................................................................................................................. (address) duly authorised in that behalf by a body corporate specified in paragraph 2, or himself hereby apply for a licence to organize and manage a casino at:- ...................................................................................................................................................... (state the location; Plot No., Street, Town) 2. *Name of a corporate body under which business will be conducted:- ...................................................................................................................................................... Date and place of registration ................................................................................................. ...................................................................................................................................................... 3. Full particulars of partners, directors and secretary of body corporate:- (i) ................................................................................................................................................. (name and address) ...................................................................................................................................................... (description, i.e director, secretary, etc) (ii) ................................................................................................................................................ ...................................................................................................................................................... ...................................................................................................................................................... 4. Have you or any of the persons named in paragraph 3 ever been:- (a) convicted of any criminal offence involving fraud or dishonesty; (b) declared bankrupt, or entered into any agreement with creditors? If so give particulars. ...................................................................................................................................................... ...................................................................................................................................................... ...................................................................................................................................................... 394 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] ...................................................................................................................................................... 5. Give particulars including proof of source of funds to be used for investment in this business:- ...................................................................................................................................................... ...................................................................................................................................................... 6. Give particulars of games you wish to organise and manage stating briefly the manner in which each game will be organised and managed. ...................................................................................................................................................... ...................................................................................................................................................... 7. State the number of gaming devices to be deployed in the gaming area:- Table games Slot machines ............................................................................................................................ ...................................................................................................................................................... 8. What do you expect will be the amount of the gross turnover for the first twelve months of the gaming business in respect of which this application is made? ...................................................................................................................................................... ...................................................................................................................................................... ...................................................................................................................................................... 9. How many people you expect to employ, stating the number of expatriates and locals against their occupations:- ...................................................................................................................................................... ...................................................................................................................................................... ...................................................................................................................................................... 10. State the name of address of the accountant you wish to appoint for the purpose of auditing your statement of accounts:- ...................................................................................................................................................... ...................................................................................................................................................... ...................................................................................................................................................... Date………………………………...20……..…… ………………………....… (signature) …..……………………………….….. (description) (N.B.- A separate application must be made in respect of each premises on which the applicant wishes to organize and manage casino) FOR OFFICIAL USE ONLY Date of which the application was received .......................................................... Date set for hearing by the Board ........................................................................... 395 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] Attachments received ............................................................................................... Name and signature of receiving officer of the Board THE GAMING BOARD OF TANZANIA APPLICATION FOR SLOT MACHINE ROUTE OPERATION LICENCE GBT. 02 1. In accordance with the Gaming Act and its regulations made thereunder I ................................................................................................................................................... (insert full name of a person making the application) of ................................................................................................................................................. (address) duly authorised in that behalf by a body corporate specified in paragraph 2, or himself hereby apply for a licence to organise and manage a route operation (slot machine shop) at:- ...................................................................................................................................................... (state the location; Plot No., Street, Town) 2. Name of a corporate body under which business will be conducted:- ...................................................................................................................................................... Date and place of registration .................................................................................................. 3. Full particulars of partners, directors and secretary of body corporate:- (i) ........................................................................................................................................... (name and address) ........................................................................................................................................... (description, i.e director, secretary, etc) (ii) ........................................................................................................................................... ........................................................................................................................................... (iii) ........................................................................................................................................... 4. Have you or any of the persons named in paragraph 3 ever been:- (a) convicted of any criminal offence involving fraud or dishonesty; (b) declared bankrupt, or entered into any agreement with creditors? If so give particulars. ...................................................................................................................................................... ...................................................................................................................................................... ...................................................................................................................................................... ...................................................................................................................................................... 396 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] 5. Give particulars including proof of source of funds to be used for investment in this business:- ...................................................................................................................................................... ...................................................................................................................................................... 6. Give particulars of the slot machines you wish to manage including serial numbers, model, year of manufacture, game/games details and payout percentage; ...................................................................................................................................................... ...................................................................................................................................................... ...................................................................................................................................................... 7. State the total number of slot machines to be deployed in the gaming area:- ...................................................................................................................................................... 8. What do you expect will be the amount of the gross turnover for the first twelve months of the gaming business in respect of which this application is made? ...................................................................................................................................................... ...................................................................................................................................................... 9. What are your premises used for, and to what extent used by minors (persons under the age of 18) ...................................................................................................................................................... ...................................................................................................................................................... 10. State the name of address of the accountant you wish to appoint for the purpose of auditing your statement of accounts:- ...................................................................................................................................................... ...................................................................................................................................................... Date………………………………...20……..…… ………………………………....… (signature) ……………………………….….. (description) (N.B-A separate application must be made in respect of each premises on which the applicant wishes to organise and manage a slot shop. The maximum number of slot machines allowed per shop shall not exceed 20 per licence) FOR OFFICIAL USE ONLY Date of which the application was received .......................................................... Date set for hearing by the Board ........................................................................... Attachments received ............................................................................................... Name and signature of receiving officer of the Board ......................................... 397 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] THE GAMING BOARD OF TANZANIA APPLICATION FOR MANUFACTURER’S CERTIFICATE GBT. 03 1. In accordance with the Gaming Act and its regulations made thereunder I ................................................................................................................................................... (insert full name of a person making the application) of ................................................................................................................................................. (address) duly authorised in that behalf by a body corporate specified in paragraph 2 hereby apply for a licence to trade in Tanzania gaming products. ...................................................................................................................................................... 2. Name of a corporate body under which business will be conducted:- ...................................................................................................................................................... Date and place of registration .................................................................................................. ...................................................................................................................................................... The location of the factory/warehouse .................................................................................. 3. Full particulars of partners, directors and secretary of body corporate:- (i) ........................................................................................................................................... (name and address) ........................................................................................................................................... (description, i.e director, secretary, etc) (ii) ........................................................................................................................................... ........................................................................................................................................... (iii) ........................................................................................................................................... ........................................................................................................................................... (iv) ........................................................................................................................................... 4. Have you or any of the persons named in paragraph 3 ever been:- (a) convicted of any criminal offence involving fraud or dishonesty; (b) declared bankrupt, or entered into any agreement with creditors? If so give particulars. ...................................................................................................................................................... ...................................................................................................................................................... ...................................................................................................................................................... ...................................................................................................................................................... 5. Give particulars of the gaming products you wish to promote and sell in Tanzania ...................................................................................................................................................... ...................................................................................................................................................... 398 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] 6. Will the company trade itself in Tanzania or through an appointed dealer? If through a dealer, please give particulars thereof- ...................................................................................................................................................... ...................................................................................................................................................... ...................................................................................................................................................... ...................................................................................................................................................... 7. Are the products certified by any recognised gaming lab? Give details and proof.- ...................................................................................................................................................... ...................................................................................................................................................... ...................................................................................................................................................... Date………………………………...20……..…… ………………………....… (signature) …..……………………………….….. (description) FOR OFFICIAL USE ONLY Date of which the application was received .......................................................... Date set for hearing by the Board ........................................................................... Attachments received ............................................................................................... Name and signature of receiving officer of the Board ......................................... THE GAMING BOARD OF TANZANIA APPLICATION FOR SELLER’S DISTRIBUTOR’S LICENCE GBT. 04 1. In accordance with this Act and its regulations made thereunder I ................................................................................................................................................... (insert full name of a person making the application) of ................................................................................................................................................. (address) duly authorised in that behalf by a body corporate specified in paragraph 2, hereby apply for a licence to sell and distribute gaming products in Tanzania. 2. Name of a corporate body under which business will be conducted:- ...................................................................................................................................................... Date and place of registration .................................................................................................. 3. Full particulars of partners, directors and secretary of body corporate:- (i) ............................................................................................................................................. 399 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] (name and address) ........................................................................................................................................... (description, i.e director, secretary, etc) (ii) ........................................................................................................................................... ........................................................................................................................................... (iii) ........................................................................................................................................... ........................................................................................................................................... 4. Have you or any of the persons named in paragraph 3 ever been:- (a) convicted of any criminal offence involving fraud or dishonesty; (b) declared bankrupt, or entered into any agreement with creditors? If so give particulars. ...................................................................................................................................................... ...................................................................................................................................................... ...................................................................................................................................................... ...................................................................................................................................................... 5. Give particulars of source of the gaming products you wish to sell in Tanzania. ...................................................................................................................................................... ...................................................................................................................................................... ...................................................................................................................................................... 6. Give details of the manufacturing company/companies you represent in Tanzania ...................................................................................................................................................... ...................................................................................................................................................... The products certified by any recoginised gaming lab? Give details and proof. ...................................................................................................................................................... ...................................................................................................................................................... Date………………………………...20……..…………………. ……………………....… (signature) ……………………………….….. (description) FOR OFFICIAL USE ONLY Date of which the application was received .......................................................... Date set for hearing by the Board .......................................................................... Attachments received ............................................................................................... Name and signature of receiving officer of the Board ......................................... 400 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] THE GAMING BOARD OF TANZANIA APPLICATION FOR KEY GAMING EMPLOYEE LICENCE GBT. 05 1. In accordance with the Gaming Act and its regulations made thereunder I ........................................................................................................................................................ (insert full name of a person making the application) of ...................................................................................................................................................... hereby apply for a licence to be accredited as a key gaming employee. (address) 2. Give details of the current employer:- ........................................................................................................................................................... ........................................................................................................................................................... 3. Full particulars of previous employers, gaming and non-gaming occupations for past five years:- (i) ................................................................................................................................................... (name and address) ................................................................................................................................................ (position held, duration of employment and reasons for termination) (ii) ................................................................................................................................................ (iii) ................................................................................................................................................ (iv) ............................................................................................................................................... 4. Have you ever been- (a) convicted of any criminal offence involving fraud or dishonesty; (b) declared bankrupt, or entered into any agreement with creditors? If so give particulars. ........................................................................................................................................................... ........................................................................................................................................................... 5. Give particulars of academic and professional qualifications- (attach any testimonials for proof) ........................................................................................................................................................... ........................................................................................................................................................... ........................................................................................................................................................... 401 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] Date………………………………...20……..…… ……………………....… (signature) ……………………………….….. (description) FOR OFFICIAL USE ONLY Date of which the application was received ......................................................... Date set for hearing by the Board .......................................................................... Attachments received .............................................................................................. Name and signature of receiving officer of the Board ........................................ THE GAMING BOARD OF TANZANIA APPLICATION FOR ACCREDITATION OF NON-GAMING EMPLOYEE GBT. 06 1. In accordance with the Gaming Act and its regulations made thereunder I ................................................................................................................................................... (insert full name of a person making the application) of ................................................................................................................................................. hereby apply for an accreditation as a non gaming employee. (address) 2. Give details of the current employer:- ...................................................................................................................................................... ...................................................................................................................................................... 3. Full particulars of previous employers and occupations for the past five years:- (i) ........................................................................................................................................... (name and address) ........................................................................................................................................... (position held, duration of employment and reasons for termination) (ii) ........................................................................................................................................... ........................................................................................................................................... (iii) ........................................................................................................................................... (iv) ........................................................................................................................................... ........................................................................................................................................... 4. Have you ever been- (a) convicted of any criminal offence involving fraud or dishonesty; 402 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] (b) disciplined or dismissed due to misconduct or any reasons in your previous appointments? If so give particulars. ...................................................................................................................................................... ...................................................................................................................................................... ...................................................................................................................................................... 5. Give particulars of academic and professional qualifications- (attach any testimonials for proof) ...................................................................................................................................................... ...................................................................................................................................................... ...................................................................................................................................................... Date………………………………...20……..…… ……………………....… (signature) ……………………………….….. (description) N.B.- A separate application must be made in respect of each premises on which the applicant wishes to organise and manage casino) FOR OFFICIAL USE ONLY Date of which the application was received ......................................................... Date set for hearing by the Board .......................................................................... Attachments received .............................................................................................. Name and signature of receiving officer of the Board ........................................ THE GAMING BOARD OF TANZANIA GBT. 07 APPLICATION FOR LICENCE AUTHORISING PROMOTION OF PUBLIC LOTTERY/PRIVATE LOTTERY/PROMOTIONAL LOTTERY AND OTHERS. 1. In accordance with the Gaming Act and its regulations made thereunder I ................................................................................................................................................... (insert full name of a person making the application) of ................................................................................................................................................. (address) duly authorised in that behalf by a society/ body corporate specified in paragraph 2, hereby apply for a licence to promote the following type of lottery:- 403 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] ...................................................................................................................................................... (state the type of lottery applied for) 2. Name of a society/corporate body under which the lottery will be conducted:- ...................................................................................................................................................... 3. Date and place of registration ............................................................................................... 4. Full particulars of partners, directors and secretary of body corporate:- (a) ........................................................................................................................................... (name and address) (b) ........................................................................................................................................... (description, ie director, secretary, etc) ...................................................................................................................................................... ...................................................................................................................................................... ...................................................................................................................................................... ...................................................................................................................................................... ...................................................................................................................................................... 5. Have you or any of the persons named in paragraph 3 ever been:- (a) convicted of any criminal offence involving fraud or dishonesty; (b) declared bankrupt, or entered into any agreement with creditors? If so give particulars. ...................................................................................................................................................... ...................................................................................................................................................... ...................................................................................................................................................... 6. In case of Public Lottery/Private Lottery/Others, state how the proceeds of the lottery after authorised deductions are intended to be applied for:- ...................................................................................................................................................... ...................................................................................................................................................... ...................................................................................................................................................... 7. State the dates including the duration when the lottery is proposed to be held:- ...................................................................................................................................................... ...................................................................................................................................................... 8. What form will the lottery take (e.g. raffle, scratch cards, instant lottery, fete, tombola (bingo) sweepstake etc:- ...................................................................................................................................................... 404 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] 9. Give the following particulars:- (a) Number of tickets proposed to be issued .................................................................... (b) Price of each ticket .......................................................................................................... (c) Number and description of prizes: Monetary ............................................................. ...................................................................................................................................................... ...................................................................................................................................................... ...................................................................................................................................................... ...................................................................................................................................................... ...................................................................................................................................................... (d) Others……………………………………………………………………………… 10. The proposed closing date .................................................................................................. 11. The proposed date of draw ................................................................................................. 12. The proposed method of draw .......................................................................................... 13. Time and place of draw ...................................................................................................... 14. Proposed duration of time at which winners may claim and collect their prizes ...................................................................................................................................................... 15. What method is proposed for the distribution of prizes, will the winners be required to claim for the prizes themselves or will they be contacted by the promoters? Explain ......................................................................................................................................... ...................................................................................................................................................... 16. Are the promoters of the proposed lottery prepared to provide any guarantee to the Board to cover for any default (failure to pay prizes) should the Board put such a condition? If not, state reasons:- ...................................................................................................................................................... ...................................................................................................................................................... ...................................................................................................................................................... 17. Give particulars of the proceeds and its deductions:- (a) Estimates for the cost of prizes ..................................................................................... (b) Estimates for the operating expenses .......................................................................... (c) Balance for the objective of the fund rising paid to the society ............................... (i) State the name and address of the accountant you wish to appoint for the purpose of auditing your statement of accounts:- ............................................... ................................................................................................................................... Date………………………………...20……..………………… ………………………………....… (signature) ……………………………….….. (description) 405 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] (N.B.- A separate application must be made in respect of each premises on which the applicant wishes to organise and manage a slot shop. The maximum number of slot machines allowed per shop shall not exceed 20 per licence ) FOR OFFICIAL USE ONLY Date of which the application was received ......................................................... Date set for hearing by the Board .......................................................................... Attachments received .............................................................................................. Name and signature of receiving officer of the Board ........................................ THE GAMING BOARD OF TANZANIA APPLICATION FOR LICENCE TO MANAGE THE NATIONAL LOTTERY GBT. 08 1. In accordance with the Gaming Act and its regulations made thereunder I ................................................................................................................................................... (insert full name of a person making the application) of ................................................................................................................................................. (address) duly authorised in that behalf by a body corporate specified in paragraph 2, hereby apply for a licence to manage and run the National Lottery.- 2. Name of a corporate body under which the management of the National Lottery will be conducted:- ...................................................................................................................................................... Date and place of registration ................................................................................................. 3. Full particulars of partners, directors and secretary of body corporate:- (i) ........................................................................................................................................... (name and address) (ii) ........................................................................................................................................... (description, i.e director, secretary, etc) .......................................................................................................................................... .......................................................................................................................................... (iii) ........................................................................................................................................... ........................................................................................................................................... 406 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] (iv) ........................................................................................................................................... ........................................................................................................................................... 4. Have you or any of the persons named in paragraph 3 ever been:- (a) convicted of any criminal offence involving fraud or dishonesty; (b) declared bankrupt, or entered into any agreement with creditors? If so give particulars. ...................................................................................................................................................... ...................................................................................................................................................... ...................................................................................................................................................... 5. State number and types of lotteries and their frequencies you wish to promote during the life of the licence applied for:- ...................................................................................................................................................... ...................................................................................................................................................... ...................................................................................................................................................... 6. Will the lotteries be run by the company mentioned in No. 2 or through a contract with other company? If through other company, give full details of the company including company profile and contacts:- ...................................................................................................................................................... ...................................................................................................................................................... ...................................................................................................................................................... ...................................................................................................................................................... 7. As a condition of this application, kindly provide a feasibility study on the investment of a national lottery including improvisation of technical know-how, management, machinery, marketing and sales, manpower, profits, research and development. 8. What do you expect will be the amount of the gross turnover for the first twelve months of the gaming business in respect of which this application is made? ...................................................................................................................................................... ...................................................................................................................................................... 9. State the name and address of the accountant you wish to appoint for the purpose of auditing your statement of accounts:- ...................................................................................................................................................... ...................................................................................................................................................... Date………………………………...20……..…… ………………………………....… (signature) ……………………………….….. (description) 407 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] FOR OFFICIAL USE ONLY Date of which the application was received ......................................................... Date set for hearing by the Board .......................................................................... Attachments received .............................................................................................. Name and signature of receiving officer of the Board ........................................ THE GAMING BOARD OF TANZANIA CASINO LICENCE Non-transferable ...................................................................................................................................................... GBT. 09 (name of promoter) is hereby authorised, subject to the Gaming Act (Cap. 41) and any regulations made thereunder and upon the terms and conditions specified overleaf to organise and manage the following games in the casino:- ...................................................................................................................................................... ...................................................................................................................................................... ...................................................................................................................................................... at .................................................................................................................................................. (gaming premises) This licence shall expire on ...................................................................................................... Date of issue .............................................................................................................................. Fee paid ...................................................................................................................................... Receipt No. ...................................................Dated ................................................................... …………..………………………………….. DIRECTOR GENERAL THE GAMING BOARD OF TANZANIA THE GAMING BOARD OF TANZANIA SLOT MACHINE/ROUTE OPERATION LICENCE Non-transferable GBT. 10 ...................................................................................................................................................... (name of promoter) 408 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] is hereby authorised, subject to the Gaming Act (Cap. 41) and any regulations made thereunder and upon the terms and conditions specified overleaf to organise and operate slot machines games on the following premises:- ...................................................................................................................................................... (Plot No. Street, Town) The particulars of machines allowed in this licence are as follows:- ...................................................................................................................................................... ...................................................................................................................................................... ...................................................................................................................................................... ...................................................................................................................................................... ...................................................................................................................................................... ...................................................................................................................................................... ...................................................................................................................................................... This licence shall expire on ...................................................................................................... Date of issue .............................................................................................................................. Fee paid………………. Receipt No. …………………… Dated …………………………………... …………..………………………………….. DIRECTOR GENERAL THE GAMING BOARD OF TANZANIA THE GAMING BOARD OF TANZANIA MANUFACTURER’S CERTIFICATE Non-transferable GBT. 11 ...................................................................................................................................................... (name of promoter) is hereby authorised, subject to the Gaming Act (Cap. 41) and any regulations made thereunder and upon the terms and conditions specified overleaf to trade in Tanzania gaming products namely:- ...................................................................................................................................................... ...................................................................................................................................................... ...................................................................................................................................................... ...................................................................................................................................................... ...................................................................................................................................................... ...................................................................................................................................................... ...................................................................................................................................................... This licence shall expire on ...................................................................................................... 409 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] Date of issue .............................................................................................................................. Fee paid………………. Receipt No. …………………… Dated …………………………………... …………..………………………………….. DIRECTOR GENERAL THE GAMING BOARD OF TANZANIA THE GAMING BOARD OF TANZANIA SELLER’S OR DISTRIBUTOR’S LICENCE Non-transferable GBT. 12 ...................................................................................................................................................... (name of promoter) is hereby authorised, subject to the Gaming Act (Cap. 41) and any regulations made thereunder and upon the terms and conditions specified overleaf to import and distribute in Tanzania gaming products from the following manufacturers:- ...................................................................................................................................................... ...................................................................................................................................................... ...................................................................................................................................................... ...................................................................................................................................................... ...................................................................................................................................................... ...................................................................................................................................................... ...................................................................................................................................................... The gaming products authorised for distribution are as follows:- ...................................................................................................................................................... ...................................................................................................................................................... ...................................................................................................................................................... ...................................................................................................................................................... This licence shall expire on ...................................................................................................... Date of issue .............................................................................................................................. Fee paid………………. Receipt No. …………………… Dated …………………………………... …………..………………………………….. DIRECTOR GENERAL THE GAMING BOARD OF TANZANIA 410 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] THE GAMING BOARD OF TANZANIA KEY GAMING EMPLOYEE LICENCE Non-transferable GBT. 13 ...................................................................................................................................................... (name of promoter) is hereby authorised, subject to the Gaming Act (Cap. 41) and any regulations made thereunder and upon the terms and conditions specified overleaf to work in casino/ route operation/ bingo/ bookmakers/lotteries* in the following capacity:- ...................................................................................................................................................... ...................................................................................................................................................... ...................................................................................................................................................... ...................................................................................................................................................... This licence shall expire on ...................................................................................................... Date of issue .............................................................................................................................. Fee paid………………. Receipt No. …………………… Dated …………………………………... …………..………………………………….. DIRECTOR GENERAL THE GAMING BOARD OF TANZANIA *Delete as necessary. THE GAMING BOARD OF TANZANIA ACCREDITATION OF NON-GAMING EMPLOYEE Non-transferable GBT. 14 ...................................................................................................................................................... (name of promoter) is hereby accredited by the Board, subject to the Gaming Act (Cap. 41) and any regulations made thereunder and upon the terms and conditions specified overleaf to work in casino/route operation/bingo operation/bookmakers/ lotteries* on non- gaming activity in the following capacity- ...................................................................................................................................................... ...................................................................................................................................................... ...................................................................................................................................................... 411 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] ...................................................................................................................................................... This licence shall expire on ...................................................................................................... Date of issue .............................................................................................................................. Fee paid………………. Receipt No. …………………… Dated …………………………………... …………..………………………………….. DIRECTOR GENERAL THE GAMING BOARD OF TANZANIA *Delete where necessary. THE GAMING BOARD OF TANZANIA AUTHORISING LICENCE THE PROMOTION OF LOTTERY GBT. 15 ...................................................................................................................................................... (name of promoter) is hereby authorised, subject to the Gaming Act (Cap. 41) and any regulations made thereunder and upon the terms and conditions specified overleaf to promote the following type of a lottery ................................................................................................................. in the following form ...................................................................................................................................................... ...................................................................................................................................................... The approved purpose of the lottery of which proceeds of the lottery after authorised deductions shall be paid to ....................................................................................................... The place where lottery may be promoted ............................................................................. The date, time and place of draw ............................................................................................. Receipt No ...................................of ..........................Fee paid ................................................. Date of issue ............................................................................................................................... Ref. No ........................................................................................................................................ …………..………………………………….. DIRECTOR GENERAL THE GAMING BOARD OF TANZANIA THE GAMING BOARD OF TANZANIA NATIONAL LOTTERY LICENCE GBT. 16 ...................................................................................................................................................... (name of promoter) 412 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE GAMING ACT [CAP. 41 R.E. 2023] is hereby contracted, subject to the Gaming Act (Cap. 41) and any regulations made thereunder and upon the terms and conditions specified overleaf to manage and run the national lottery with the following types of lotteries:- ...................................................................................................................................................... ...................................................................................................................................................... The lotteries shall be promoted in Mainland Tanzania only. The licence shall expire on ...................................................................................................... Receipt No. ................................. of .................................... Fee paid .................................... Date of issue .............................................................................................................................. Ref. No ........................................................................................................................................ Acts Nos. 15 of 2003 s. 30 6 of 2006 s. 11 15 of 2010 s. 11 8 of 2012 s. 17 4 of 2018 s. 21 3 of 2021 s. 16 …………..………………………………….. DIRECTOR GENERAL THE GAMING BOARD OF TANZANIA SECOND SCHEDULE (Made under section 33(2c)) Item No. Type of Game Gaming Tax 1. 2. 3. 4. 5. 6. 7. Sports Betting SMS Lotteries Slot Machines Twenty five percent of Gross Gaming Revenue: Provided that five percent of the tax shall be allocated to the Sport Development Fund Twenty five percent of Gross Gaming Revenue. Tshs.100,000/= per machine per month. National Lotteries Twenty percent of Gross Gaming Revenue. Forty Machines Site Twenty five percent of Gross Gaming Revenue. Virtual games Ten percent of gross gaming revenue Other gaming products licenced under section 54 Ten percent of gross gaming revenue 413 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.