Cameroon Gambling Regulation

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Gambling Regulation Cameroon, officially the Republic of Cameroon, is a West African country with a population of more than 26 million, according to the most recent data. When it comes to gambling, the country permits a few forms of gambling, but many activities remain unregulated because no laws properly govern gambling in Cameroon.

There are a few land-based casinos in the country, with most of them targeting tourists because the casinos are located in hotel resorts typically visited by foreign travelers. There have been suggestions to amend the current laws that provide the legal framework for gambling in Cameroon. The main reason is that the legislation now governing gambling is outdated.

New legislation could also regulate online gambling, which is currently an unregulated activity. Because many people view gambling facilities as venues that facilitate money laundering and corruption, the Cameroonian government hopes to implement stricter laws that will properly regulate the sector.

Limited internet penetration in the country keeps interest in online gambling relatively low, yet those with access often place wagers online. Because no laws prohibit or regulate such activities, many Cameroonians play on foreign websites, often risking their safety because no legal protections exist.

Gambling Regulations in Cameroon

Land-based casinos are legal in Cameroon, and companies that intend to run such facilities must apply for gaming licenses. Currently, several large casinos operate across the country, with most located in the capital Yaounde and in Douala. The games available at brick-and-mortar casinos include standard table games such as roulette and blackjack, poker tables, and slot machines.

The main piece of legislation governing gambling in Cameroon was enacted in 1998 and amended in 2004. It remains outdated because it does not define online gambling or explain how it should be regulated by Cameroonian authorities.

Legal Gambling in Cameroon
Online Gambling in Cameroon

Obtaining Concession Agreement for Gambling Operations in Cameroon

Licensing Requirements To run casinos, betting shops, or lotteries in Cameroon, operators must obtain a concession agreement from the local authorities. Basic conditions that operators must meet to provide regulated gambling activities include being at least 18 years old, having no criminal record, and being of good moral standing.

Offering games of chance in Cameroon involves three stages: obtaining a concession agreement, receiving an authorization, and filing a declaration. If companies want to offer gambling activities in land-based casinos, lotteries, or betting shops in Cameroon, they need to acquire a concession agreement. The agreement must be signed by the minister responsible for regulating gambling and the operator that will provide gambling services. A concession agreement is valid for a maximum of 10 years, with an option to renew. When applying for this authorization, the company must specify the types of gaming activities that will be offered, the facility’s opening and closing hours, and the technical specifications of the games.

The conditions for renewal are the same, and failure to meet any requirement may cost the operator the concession. Companies may be refused a concession for reasons of safety, national defense, public security, or failure to meet the technical or financial requirements to run the business.

Gambling Related Taxes in Cameroon

1Tax base

One of the reasons Cameroon legalized gambling was to boost its struggling economy. The government introduced a tax that applies specifically to casino operators. The proceeds from two categories of games are subject to taxation. The first, called counterpart games, represents the amount collected at the end of the game minus the initial stakes. The second, club games, includes the entire prize pool.

In Cameroon, the tax base for casino games is the gross income generated by the games, along with any other proceeds recorded in the accounting records for each game. Operators must keep separate accounting records for every type of game they offer.

2Tax rate

The tax rate for casino games in Cameroon is 15%, applied to the profit generated during each tax period. This 15% rate covers both games of chance and games of entertainment. The gambling tax is separate from any other taxes casino operators may owe to the council that collects taxes in their area of operation.

Operators must pay the casino tax within 15 days after the close of the taxable period. Before paying, casino companies must complete a specific form available at their local taxation center.

If operators cannot pay on time or fail to pay altogether, they are subject to penalties outlined in the Manual of Tax Procedures of the General Tax Code. Operators may install new gaming machines during the fiscal year as long as they file an additional tax return and pay the corresponding tax within 30 days of filing that return.

Tax Licenses on Casino Machines

Taxes Once operators present a receipt to the relevant tax service, they receive a tax license for each machine. This license must be displayed on each machine; otherwise, the operator must pay a penalty. If the license is not visible, the operator must pay a fine of 25,000 CFA francs per machine.

Since casino machines fall under different categories, each type of machine has its specific tax license. If an operator displays a license appropriate for a lower category than the machine’s actual category, the company must pay the remaining tax along with a fine equal to 50% of the tax. Displaying fake machine licenses incurs a fine equal to twice the tax amount.

Closing Thoughts

Conclusion Like many African countries, Cameroon has an interesting relationship with gambling. Most gambling activities were legalized through a law passed in 1998. Although the law was amended in 2004, it is still quite outdated and cannot keep pace with the technological developments that have transformed the gambling industry.

Currently, companies are allowed to operate casinos, lotteries, and betting shops in Cameroon. To do so, they need to apply for a concession agreement from the local authorities. At the time of writing, several brick-and-mortar casinos operate in the country, the most prominent being in Yaoundé and Douala.

Although land-based gambling is legal, the current law does not mention online gambling, leaving its legal status vague. The law neither regulates nor prohibits virtual gambling. This enables many Cameroonians to simply load offshore online casinos and start playing without worrying about any legal consequences.

Because internet penetration is limited, online gambling is not yet widespread in Cameroon. Nevertheless, those with internet access often gamble online because local authorities impose no legal restrictions on the activity.