Laws and Policies

Access the official legal framework, including the Gambling Law, AML regulations, and the new National Policy.

Legal Framework & Regulations

Law N° 58/2011 of 31/12/2011

Governing Gaming Activities

This law establishes the licensing procedure, monitoring, and regulation of gaming activities in Rwanda.

Law nº 001/2025 of 22/01/2025

Prevention of Money Laundering

On the prevention and punishment of money laundering, terrorist financing and the financing of proliferation of weapons of mass destruction

Prime Minister’s Order N° 028/03 of 28/06/2024

Gaming Regulatory Authority

This order gives the Rwanda Development Board (RDB) the responsibility to regulate gaming activities in Rwanda.

Law N° 014/2025 of 27/05/2025

Taxes on Income

This law amends the income tax law and sets a 40% tax on gaming companies, calculated on the difference between total amounts wagered and winnings paid out.

Law N° 75/2019 of 29/01/2020

Prevention of Money Laundering

This law covers the prevention and punishment of money laundering, terrorist financing and the financing of proliferation of weapons of mass destruction.

Law N° 009/2025 of 27/05/2025

Value Added Tax

This law amends the law establishing value added tax (VAT), including provisions that apply to gaming activities.

Regulation N° 001/R/CA-MCA/RURA/016 of 26/07/2016

Promotions by Telecom Operators

This RURA regulation sets the rules for promotions run by telecommunication operators in Rwanda.

Law N° 014/2025 of 27/05/2025

Taxes on Income

This law amends the income tax law and sets a 40% tax on gaming companies, calculated on the difference between total amounts wagered and winnings paid out.

Ministerial Order n° 001/MINICOM/2023

Relating to regulations determining administrative sanctions applicable to gaming operators.

Ministerial Order N°01/013 of 20/06/2013

Determining procedures for obtaining a gaming licence and relevant fees.

Rwanda Gambling Policy
(October 2024)

Negative Socioeconomic Impact Minimisation.

Pillar 2

Robust Regulatory and Compliance Infrastructure.

FAQs on Legal Framework

Who regulates gambling in Rwanda?

The National Lottery & Gambling Commission (NLGC), established as the regulatory organ under the Rwanda Development Board (RDB).

What is the main law governing gaming?

Law N° 58/2011 of 31/12/2011

What are the five main licence categories?

There are five main licence categories: Casino (Land-Based ), Casino (Online), Sports Betting (Land-Based ), Sports Betting (Online), and Lottery.

What is the minimum legal age for gambling?

A minor (under 18 years) shall not enter, use, or engage in any gaming activities.

What tax rate applies to player winnings?

Players currently pay 25% on their winnings.

Are there restrictions on gambling locations?

Restrictions include designating specific zones and ensuring a minimum distance from residential areas, schools, health facilities, and religious institutions.

Can an application be appealed?

Yes, an applicant may appeal a refusal to grant a licence or a delayed/negative response to the comissioner in charge of gaming activities.

What must an operator do about problem gambling?

They must implement a policy to identify potential compulsive players and offer self-exclusion options and support information.

How often are licence fees paid?

Annually, for the duration of the licence validity, due within the first thirty (30) days of the year.

What is the new AML law applicable to gambling operators?

All licensed gambling operators are required to comply with the Law on the Prevention and Punishment of Money Laundering, Terrorist Financing, and Financing of Proliferation of Weapons of Mass Destruction (enacted January 2025). This includes mandatory suspicious transaction reporting to the Financial Intelligence Centre (FIC), enhanced customer due diligence, and compliance with the updated FIC Law (amendment to Law No. 045/2021, January 2025).

NLGC is a regulatory body under the Rwanda Development Board (RDB)