Zimbabwe regulates gambling under two main statutes administered by one regulator. The Lotteries and Gaming Act [Chapter 10:26]
governs casinos, lotteries, gaming houses and gaming machines, and the older Betting and Totalizator Control Act [Chapter 10:02]
governs bookmakers and totalizators (pool betting on races). Both are administered by the Lotteries and Gaming Board (LGB), which reports to the Ministry of Home Affairs and Cultural Heritage. Zimbabwe is a licensing jurisdiction: gambling is lawful when run by a licensed operator and an offence otherwise. Neither statute mentions the internet, and there is no dedicated online gambling licence. A bill to modernise the 1998 Act, including provisions on online gaming, was approved by Cabinet in August 2024 but we found no published bill text as of October 2026. Taxation changed sharply in 2025 and 2026: according to budget documents and press reports of the 2026 Finance Act, bookmakers’ gross takings are now taxed at 20%, and 25% of a punter’s gross winnings is withheld at source.
Key points
- The Lotteries and Gaming Act [Chapter 10:26] (Act 26 of 1998) came into force on 1 October 2000. It created the Lotteries and Gaming Board and repealed five older laws, including the Casino Act.
- The Act requires a licence to organise or conduct any game, to operate a gaming device, or to play any game. Section 31 therefore makes unlicensed play an offence for players as well as operators, subject to a defence for private games among club members, friends or relatives.
- No law creates an online gambling licence. A 2023 legal guide by CMS described online gambling in Zimbabwe as unregulated. The Lotteries and Gaming Amendment Bill, approved in principle by Cabinet on 28 August 2024, was still recorded as awaiting gazetting.
- According to the 2026 budget and press reports of the resulting Finance Act, from 1 January 2026 the bookmakers tax rose from 3% to 20% of gross takings and became a final tax extending to lotteries and casinos. The withholding tax on punters’ gross winnings rose from 10% to 25%.
- The minimum gambling age is 18, according to the LGB. We found no national self-exclusion register or dedicated gambling helpline, although the government ordered operators in November 2025 to offer self-exclusion options.
Last reviewed: 6 October 2026.
Top Rated Online Casinos for Zimbabwe
Historical development
Until 2000, gambling in Zimbabwe was governed by a set of separate statutes. The Lotteries and Gaming Act of 1998 consolidated them. According to the published text of the Act, it repealed the Gaminghouses Suppression Act [Chapter 9:09], the Lotteries Prohibition Act [Chapter 9:14], the Casino Act [Chapter 10:03], the Lotteries and Gaming (Exemption) Act [Chapter 10:13]
and the State Lotteries Act [Chapter 17:07], and amended the Betting and Totalizator Control Act [Chapter 10:02]. The new Act took effect on 1 October 2000 and was amended in minor respects by Acts 22 of 2001, 14 of 2002 and 3 of 2016 (the last concerning audit provisions). Its core structure has not changed since.
Betting was left in its own statute. The Betting and Totalizator Control Act was written for horse racing: it licenses bookmakers and allows totalizators to be run by racing clubs and similar bodies. A September 2026 analysis by the Harare tax firm Lucent observed that modern “digital gambling—specifically online sports betting and mobile wagering platforms—threatens to outpace a statute historically anchored in physical race courses.”
Sports betting has since become widespread. The Minister of Finance told Parliament in November 2024 that betting was popular “as indicated by the proliferation of Sports Betting Houses countrywide” (2025 National Budget Statement, para. 111). The government’s first moves to reform the 1998 Act date from October 2022, when the Minister of Home Affairs, Kazembe Kazembe, announced that Cabinet had approved amendments including “provisions allowing online gaming and compelling operators to incorporate technology compatible with LGB systems for monitoring” (GamblingNews, 21 October 2022). Those proposals became the Lotteries and Gaming Amendment Bill, discussed below.
Legal framework

The Lotteries and Gaming Act [Chapter 10:26]
The principal statute is the Lotteries and Gaming Act, available in a consolidated version on the Zimbabwe Legal Information Institute (ZimLII). The provisions most relevant to this guide are:
- Section 2 defines a “game” as any game, “irrespective of whether or not its result is determined by chance”, played with cards, dice or a gaming device “for money, property, credit or anything of value”, and lists roulette, bingo, blackjack, baccarat and “computerised racing” as examples. A “gaming device” is any equipment or mechanical, electro-mechanical or electronic device, component or machine used, directly or indirectly, for the purposes of a game.
- Sections 3 and 4 establish the Lotteries and Gaming Board and give it the functions of regulating “all lotteries and gaming activities”, issuing and terminating licences, defining the areas where casinos may operate, approving gaming devices and making recommendations to the Minister on levies.
- Section 30 prohibits conducting a lottery, selling lottery tickets or “in any manner” advertising a lottery without a licence.
- Section 31 prohibits, except under a licence, organising or conducting any game, operating a gaming device, playing any game, or allowing games or devices on premises under one’s control. The penalty is a fine up to level seven on the standard scale, imprisonment for up to one year, or both.
- Sections 32 to 38 set out the licensing procedure. Licences are valid for a period fixed by the Board of up to ten years (section 33), and lottery licences may be issued only for State lotteries or where the proceeds go to the charitable purposes listed in section 53.
- Sections 40 to 49 allow the Minister to run, or authorise a licensee to run, a State lottery. Tickets may not be sold to anyone “apparently under the age of eighteen years” (section 42).
- Sections 50 to 57 allow the Minister of Finance to impose levies on licensees by statutory instrument and create the Lotteries and Gaming Fund, which receives levies and licence fees.
- Section 62 makes it an offence for a casino licensee to permit a minor to enter the casino area, and for any licensee to permit a minor to play a game or take part in a lottery.
- Section 63 makes debts from licensed games and lotteries recoverable in court, which by implication leaves debts from unlicensed gambling unenforceable.
The words “internet” and “telephone” do not appear in the consolidated text on ZimLII, and “electronic” appears only in the definition of gaming devices. Its offences are framed around premises, games and devices, which makes their application to remote gambling uncertain.
Betting, taxation and related legislation
Bookmaking and totalizator betting are regulated by the Betting and Totalizator Control Act [Chapter 10:02]. Applications for bookmakers’ licences are made to the Lotteries and Gaming Board, which also administers this Act (LGB, About us; Lucent). The Act bars persons under eighteen from betting rooms. Other relevant laws, listed in a June 2025 overview by two Zimbabwean legal practitioners in Business Times, are the Pools Control Act [Chapter 10:19]
and the Cyber and Data Protection Act [Chapter 12:07]. Gambling taxes are imposed by the Income Tax Act [Chapter 23:06]
as amended by annual Finance Acts (see Taxation below).
Regulator and licensing model
The Lotteries and Gaming Board is a statutory body under the supervision of the Ministry of Home Affairs and Cultural Heritage. Its stated mandate is to regulate the gambling industry and ensure fair play between punters and operators. Zimbabwe has no gambling monopoly: private companies may run casinos, gaming houses and betting businesses under licence. Lotteries are the exception, since the Act allows lottery licences only for State lotteries or charitable purposes.
The Board’s licence requirements page covers casino (including temporary casino), gaming machine and betting licences. Applicants must submit building plans, a business plan with cash-flow projections, financial statements showing ability to pay prizes and details of beneficial owners, who are fingerprinted and vetted. Applicants must also provide a bank guarantee of not less than US$50,000 to cover prizes. Under section 38 of the Act, a casino licensee must maintain a hotel on the licensed premises. The Board specifies a hotel of at least 50 rooms, so Zimbabwe’s casinos are attached to hotels. The hotel requirement does not apply to temporary casino licences.
Licence fees are set by regulation. The Lotteries and Gaming (Fees) (Amendment) Regulations, 2023 (S.I. 8 of 2023), dated 20 January 2023, set the following fees in US dollars (residents may pay in local currency at the interbank rate):
| Licence | Local applicant (US$) | Foreign applicant (US$) |
|---|---|---|
| Permanent casino licence | 2,500 | 5,000 |
| Lottery licence | 2,500 | 5,000 |
| Gaming house licence | 500 | 4,000 |
| Totalizator licence | 500 | 4,000 |
| Bookmaker’s licence | 500 | 2,000 |
| Once-off principal fee | 4,000 | 4,000 |
The LGB publishes an online locator of licensed operators. When we consulted it on 6 October 2026 it listed 214 bookmakers, 22 gaming houses, 10 casinos and 4 charity casinos, all at physical premises. The locator is undated and does not distinguish online activity.
Online gambling: what is permitted and how it is enforced

Zimbabwe has no statutory framework for online gambling. The CMS Expert Guide to Gambling Laws in Africa (updated August 2023, contributed by Manokore Attorneys, DLA Piper) answers “No” to whether online gambling is a regulated activity in Zimbabwe. In practice, locally licensed bookmakers also take bets through websites and mobile channels. The LGB’s own gambling information page says that the age limit of 18 applies to “Online gambling” and that regulated websites must display underage-gambling policies and require players to affirm their age. The Board thus appears to treat its licensees’ online betting as within its supervision, although no statute expressly provides for it. A June 2025 overview in Business Times described the pending legislative reform as intended to accommodate digital gaming, including electronic monitoring of gambling systems.
Online casino games are in a weaker position. Because section 31 prohibits organising games or operating gaming devices except under a licence, and the only gaming licences on offer are premises-based, there appears to be no route by which an operator can be licensed to offer online slots or table games to people in Zimbabwe. We found no LGB statement authorising online casino games, and no licensee listed as an online casino.
Enforcement against unlicensed operators
Enforcement has focused on physical premises and machines. In June 2024 the Minister of Home Affairs described illegal gambling as posing “a serious risk to public safety” and promised action against unlicensed operators (SiGMA, 25 June 2024). The Board reported 29 arrests in joint operations with law enforcement in 2025 and the court-ordered destruction of 94 illegal gaming machines (Focus Gaming News, August 2026). We found no published programme of website blocking by internet service providers, no payment-blocking rules aimed at offshore gambling and no public blacklist of unlicensed websites. In August 2026 the Board said it planned a real-time Gaming Management System, which its chairperson said would “come with serious enforcement actions for any form of illegal activity” (iGaming Expert).
Advertising
Zimbabwe has no gambling-specific advertising code that we could locate. The 1998 Act’s only express advertising offence is in section 30, which prohibits advertising an unlicensed lottery. We found no regulations on the content, timing or sponsorship of gambling advertising, and no case applying the Act to online advertising.
Position of players
Zimbabwe’s gaming law expressly addresses players. Section 31(1)(c) of the Lotteries and Gaming Act provides that, except in accordance with a licence, “no person shall … play any game”. A contravention is punishable by a fine up to level seven, imprisonment for up to one year, or both. SiGMA reported in 2024 that the fine could reach US$400. Under section 31(3) it is a defence to show that the game took place at a private club or among the personal friends or relatives of the person in control of the place, and that the place was not habitually used for gaming.
Whether it reaches a resident playing casino games on an offshore website has not, so far as we could find, been tested in court. We found no reported prosecution or fine of an individual for online gambling. Players with offshore operators have no recourse to the LGB, are outside the age checks and responsible gambling measures imposed on licensees, and cannot rely on section 63, which makes debts recoverable in court only for games authorised by a licence. Under-18s may not lawfully gamble in any form.
Taxation
Gambling taxation in Zimbabwe is built around two taxes collected by the Zimbabwe Revenue Authority (ZIMRA): a bookmakers tax on operators’ gross takings and a punters tax withheld from players’ winnings. Both were introduced by the Finance (No. 2) Act, 2024 (Act No. 7 of 2024). It inserted section 36L and a Thirty-Sixth Schedule into the Income Tax Act. These set the bookmakers tax at three per cent of a bookmaker’s gross takings in each month and the punters tax at ten per cent of a punter’s gross winnings, with returns due by the fifth and payment by the tenth day of the following month. The Minister of Finance had proposed the punters tax in the 2025 Budget Statement because betting winnings were “currently not taxable under Personal Income Tax”, with effect from 1 January 2025.
Both rates were raised in the 2026 budget. According to the EY Post-Budget Tax Spotlight (November 2025) and KPMG, the budget proposed that:
- the bookmakers tax would rise from 3% to 20% of gross takings and become “a final tax”;
- its scope would “extend to all licensed bookmakers, lotteries and casino operators”; and
- the punters tax would rise from 10% to 25%.
The state-owned Herald reported on 31 December 2025 that the Finance Act implementing these changes had been signed by the President and would take effect on 1 January 2026. It quoted the provision that “every gaming operator shall withhold twenty-five per centum of the punter’s gross winnings”, and described gaming operators as “sports betting firms, casinos and lottery providers”. ZIMRA’s Public Notice 02 of 2026 lists “Bookmakers Tax” and “Punters Withholding Tax” with returns due on the 5th and payment on the 10th of each month. The returns are administered through ZIMRA’s TaRMS digital platform, launched in August 2025 (Focus Gaming News, 2026). We did not read the enacted Finance Act itself, so its number and exact wording are taken from these secondary reports.
| Period | Bookmakers tax (operators) | Punters tax (withheld from winnings) |
|---|---|---|
| Before 2025 | No bookmakers tax under the Income Tax Act | None; winnings not taxable |
| 1 January to 31 December 2025 | 3% of gross monthly takings (bookmakers) | 10% of gross winnings |
| From 1 January 2026 (as reported) | 20% of gross takings, final tax; extended to lotteries and casinos | 25% of gross winnings |
The tax falls on gross winnings, meaning the whole payout before any deduction for the stake. A Parliamentary portfolio committee warned that the tax could place “a heavy burden on operators and gamblers” and push participants into informal markets (iGaming Business, July 2026). Section 50 of the Lotteries and Gaming Act also allows levies on licensees, paid into the Lotteries and Gaming Fund; we could not confirm current levy rates from a primary source.
Consumer protection and responsible gambling
Zimbabwe’s protections are largely limited to age restrictions. The LGB states that “the minimum legal age for gambling in Zimbabwe is 18 years” across horse racing, betting shops, gaming houses, casinos and online gambling, and requires “no under 18” notices at all entrances (LGB). Its public guidance urges people to know when to stop, not to chase losses and to “know when to self exclude”. The LGB does not publish a self-exclusion register or application process on its website, and we found no evidence of a national, cross-operator self-exclusion scheme.
Policy is moving towards stronger obligations. At the Board’s stakeholders’ meeting on 28 November 2025, Deputy Minister of Home Affairs and Cultural Heritage Chido Sanyatwe told operators to introduce visible awareness campaigns, self-exclusion options and safeguards against underage play before the 2026 meeting, warning that non-compliance could lead to fines or licence reviews (iGamingToday, 3 December 2025). The Lotteries and Gaming Amendment Bill is also reported to promote “responsible gaming practices”. We found no dedicated gambling helpline or publicly funded treatment service. The LGB can be contacted on its toll-free line, 08080602, and at its Harare offices (LGB). See also our responsible gambling guide.
Recent and upcoming developments
- Lotteries and Gaming Amendment Bill (pending). Cabinet approved the bill’s principles on 28 August 2024. According to the post-Cabinet briefing reported by allAfrica and GamblingTalk, it would rename the Board the Gaming Regulatory Authority of Zimbabwe, add anti-money-laundering rules and enforcement powers, require board members and senior staff to declare assets, and require an electronic system to receive data from gambling machines. The Veritas bill tracker lists it as awaiting gazetting. In August 2026 the Board said the government was still processing the amendments (Focus Gaming News). As of 6 October 2026 we found no published bill text.
- Tax increases (2025–2026). The punters tax began at 10% in 2025; from 2026 it was reportedly 25%, with a 20% final bookmakers tax (see Taxation).
- Board results and monitoring (2026). The LGB reported revenue of ZiG47.97 million (about US$1.89 million) for 2025, a new substantive chief executive and plans for a real-time Gaming Management System (Focus Gaming News, August 2026). No launch date had been announced.
Casino listings for players in Zimbabwe
The listings below are generated automatically from our casino database and do not show that an operator holds a licence from Zimbabwe’s Lotteries and Gaming Board. Zimbabwe has no licence for online casino games, and section 31 of the Lotteries and Gaming Act makes playing an unlicensed game an offence, so the listings must not be read as an indication that playing is lawful. Readers should check the LGB’s licensed operator locator before relying on an operator’s claims.
Sources and further reading
- Republic of Zimbabwe, Lotteries and Gaming Act [Chapter 10:26]
(Act 26 of 1998, consolidated to 31 December 2016)
(ZimLII, accessed 6 October 2026). - Republic of Zimbabwe, Lotteries and Gaming Act [Chapter 10:26]: text and amendment history (law.co.zw, accessed 6 October 2026).
- Lotteries and Gaming Board, Home page and About us (accessed 6 October 2026).
- Lotteries and Gaming Board, Gambling (age limit and responsible gambling) (accessed 6 October 2026).
- Lotteries and Gaming Board, Licensed operators (accessed 6 October 2026).
- Lotteries and Gaming Board, Licenses Requirements (accessed 6 October 2026).
- Government of Zimbabwe, Statutory Instrument 8 of 2023: Lotteries and Gaming (Fees) (Amendment) Regulations, 2023 (2023; Veritas copy).
- Government of Zimbabwe, Finance (No. 2) Act, 2024 (Act No. 7 of 2024) (2024; Veritas copy).
- Ministry of Finance, Economic Development and Investment Promotion, The 2025 National Budget Statement (2024).
- Zimbabwe Revenue Authority, Public Notice 02 of 2026: Returns and Payments Due January 2026 (2026).
- EY Zimbabwe, Post-Budget Tax Spotlight, November 2025 Edition (2025).
- KPMG Zimbabwe, 2026 National Budget Highlights (2025).
- The Herald, New tax on betting winnings takes effect (2025).
- Nyabereka, F., Chikengezha, S. and Robinson, S. (Manokore Attorneys, DLA Piper, for CMS), CMS Expert Guide to Gambling Laws in Africa: Zimbabwe (2023).
- Mangena, B. and Chimwamurombe, F. (Business Times), Legislative Framework for the gaming industry in Zimbabwe (2025).
- Paraxy, G. (Lucent), An Institutional, Legal and Tax Analysis of Zimbabwe’s Betting and Totalizator Control Act (2026).
- Veritas, Lotteries and Gaming Amendment Bill (bill tracker) (accessed 6 October 2026).
- allAfrica, Zimbabwe: Bill On National Archives Approved (post-Cabinet briefing) (2024).
- GamblingTalk, Zimbabwe approves Lotteries and Gaming Amendment Bill to enhance regulation and responsible gambling (2024).
- GamblingNews, Zimbabwe Turns to Online Gambling to Plug Economic Deficits (2022).
- SiGMA, Zimbabwe government cracks down on illegal gambling (2024).
- Focus Gaming News, Zimbabwe gaming board records ZiG47.97m revenue in 2025, 29 arrests in crackdown (2026); Zimbabwe 2026 gambling taxes administered via ZIMRA’s digital TaRMS platform (2026).
- iGaming Expert, How Zimbabwe is tapping into tech to boost gambling regulation (2026).
- iGamingToday, Zimbabwe Orders Betting Companies to Promote Responsible Gambling Measures Before 2026 (2025).
- iGaming Business, Winners’ taxes struggle to stick across Africa (2026).


















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