Mozambique is emerging as a compelling new frontier for casino operators, with the government projecting €7 million ($7.6 million) in gambling tax revenue for 2025 — a 29% increase over 2024. This surge in fiscal optimism stems from a new wave of private-sector investment and a regulatory model designed to attract long-term gaming ventures.
According to the Economic and Social Plan and State Budget (PESOE) 2025, Mozambique expects to collect 500 million meticais from gambling activity, up from 387.7 million meticais (€5.4 million) the previous year. National revenues are also set to increase by 10%, hitting 385.8 billion meticais (€5.37 billion).
This bullish outlook is supported by five major casino and slot machine projects initiated in 2024, totaling $36 million (€34 million) in private investment. These projects are being developed in Maputo, Beira, Tete, Nampula, Matola, and Pemba, signaling a country-wide gaming expansion.
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For foreign and domestic investors, the conditions are clearly defined:
- Minimum share capital: $2.7 million (€2.4 million)
- Minimum investment over 5 years: $5.5 million (€4.9 million)
- Special Tax on Gambling (based on concession length):
- 20% for up to 14 years
- 25% for up to 19 years
- 30% for 20–24 years
- 35% for 25–30 years
Additional benefits include exemption from import duties on casino-specific equipment and a flat stamp duty equal to 50% of casino entry ticket value. Concessionaires are not subject to other taxes on gambling profits, making Mozambique’s tax regime especially attractive compared to other African jurisdictions.
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The regulatory framework was designed to offer both flexibility and predictability, addressing investor concerns about policy risk while ensuring steady contributions to the public treasury.
Mozambique’s gaming regulator has emphasized that oversight mechanisms are in place to avoid the shortfalls seen in previous years. With legal clarity, tiered taxation, and demand rising in multiple regions, the country is quietly positioning itself as one of Africa’s most promising markets for licensed casino operations.
