Mozambique collected 257.4 million meticais (US$2.3 million) in taxes paid by casinos over nine months, down 18.9% compared to the same period in 2024, due to the impact of online gaming, according to the government. According to budget execution data from January to September provided by the Ministry of Finance, Mozambique collected only 38.6% of the revenue expected in 2025 from the Special Gaming Tax, representing 0.1% of total state revenues over nine months. “The poor performance of this tax is justified by the significant increase in online gaming, which reduces, to some extent, the attendance of players at casinos,” reads the budget execution report.
In the first nine months of 2024, these revenues amounted to 317.4 million meticais (US$4.3 million), according to the same document. The Mozambican state expects to collect 666.1 million meticais (US$9 million) in taxes from casinos in 2025. The government forecasted revenues of nearly 1,235 million meticais (US$16.7 million) for 2024 but achieved only about one-third (31.4%) of this target, which was also missed in 2023.
Overall, total tax revenues expected for the state this year from all taxes amount to 339.2 billion meticais (US$4.6 billion). A total of five “private sector-driven enterprises” in this sector generated investments of US$36 million, announced in August 2024 by then President Filipe Nyusi, detailing that these are “notable in the tourism chain,” including casino and slot machine concessions in Maputo, Beira, Tete, Nampula, Matola and Pemba. According to information from Mozambique’s National Directorate of Games of Chance or Hazard, the granting of casino concessions in the country requires a minimum share capital of the concessionary company equivalent to almost US$2.7 million and an investment, within five years, of at least US$5.5 million.
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For the effective operation of games of chance or hazard, concessionaires must pay the Mozambican state the Special Gaming Tax, levied on gross gaming revenues, at rates of 20% for concessions up to 14 years, 25% for concessions up to 19 years, 30% for concessions of 20 to 24 years, and 35% for concessions of 25 to 30 years. “Concessionaires must also pay Stamp Duty, corresponding to 50% of the price of casino entrance tickets,” establishes the National Directorate of Games of Chance or Hazard, while adding that these “are exempt from other taxes levied on gaming operation profits,” as well as import duties on equipment and materials imported exclusively for casino operations.
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