Ghana

West Africa has no shortage of betting brands. However, Ghana stands out because it runs a centralised licensing model with clear statutory hooks, a visible regulator, and published fee schedules that operators can actually budget for. This is not a grey-area setup where a company hides behind offshore paperwork. If you want local approval, open marketing, and a structure that banks can understand, you will deal with the Gaming Commission and Ghana’s tax rules as they are written.

2WinPower provides a practical breakdown of the local licensing framework. Our legal team tracks updates that affect applications, renewals, advertising permits, and ongoing compliance duties so that operators can run within the official boundaries.

Legal Baseline

The current framework is built around the Gaming Act, 2006 (Act 721), which received presidential assent on 22 December 2006. The statute creates the commission and gives it a broad mandate to license, supervise, monitor, and enforce rules governing games of chance across the country. The same Act explicitly excludes the National Lotto from its scope, which matters because the sweepstake activity sits under a separate law and authority.

A map of responsible institutions:

• Gaming Commission of Ghana (licensing and oversight for casinos, betting, slot machines, route operations, and other activities outside the National Lotto);
• National Lottery Authority (regulated under the National Lotto Act, 2006 (Act 722), adopted on 29 December 2006);
• Ghana Revenue Authority (operator taxation on GGR and related filings).

Other security and enforcement bodies are also involved in the licensing process. They explicitly involve background checks, including BNI/CID and, for foreign nationals, Interpol and other institutions.

Local-level oversight also exists in practice. The Gaming Act allows the Commission to maintain regional and district offices, so enforcement is not limited to the country’s capital, Accra.

Online Gambling Operation

Remote activity is regulated through the established core gate. A Ghana-incorporated company must hold a Commission-issued licence and meet the statutory conditions. The law itself does not create a separate, lighter track for internet operations, so virtual establishments adhere to the same requirements as the land-based ones.

Available online categories:

• sports betting;
• casino;
• remote interactive games (a distinct authorisation, typically used for entertainment formats beyond classic sportsbook).

That split is not cosmetic. It affects entry fees, annual charges, and renewal costs, so an application that selects the wrong box can be delayed or rejected.

Ghana does not pretend that every unlicensed offshore site disappears on command. Technical measures are limited, yet the regulator can consider actions such as IP blocking, cease-and-desist communication, and coordination with the National Communications Authority.

At ground level, the Commission can operate through regional and district offices, which support inspections, checks on premises, and follow-up on complaints outside the capital. The fee schedule itself includes penalties for operating without a valid licence and for breaches of Commission guidelines, indicating that enforcement tools include financial sanctions, not just paperwork warnings.

Application Workflow

Ghana does not hand out approvals to shell entities. The statute and the Commission’s own checklist make the entry conditions explicit.

Operators must satisfy the following before they enter the local market:

1. Incorporate a limited liability company in Ghana and maintain a real presence. The Gaming Act restricts the activity to licensed LLCs and requires an identifiable office.
2. Get a service mark or logo with the Registrar of Companies. A new brand is a direct statutory condition, not a marketing tip.
3. Meet minimum stated capital thresholds and be ready to keep an established bankroll level. The Commission’s requirements document lists stated capital of at least $2,500,000 for casinos, $2,000,000 for sports betting, and $1,500,000 for route operations.
4. Provide tax registration and clearance evidence. Both the Act and the Commission’s checklist require all necessary financial documentation to be part of the file.
5. Structure ownership to satisfy the local-participation rule. The Gaming Act states that the applicant must be partly or wholly Ghanaian-owned. In practice, legal commentary commonly reads this together with investment rules as a need for a meaningful local stake.

A licence request is filed with the Commission in the statutory form, and the regulator has up to 12 months to decide under the Gaming Act. Real-world timelines are usually shorter when the file is complete, yet you must still prepare as if it were a regulated financial product launch rather than a website release.

Application path for the majority of potential investors:

1. Prepare the business proposal and operational model. The Commission requests director profiles, activity descriptions, and a complete financial and marketing plan with a 5-year projection and assumptions.
2. Submit category-specific details for online betting. The checklist explicitly calls out a remote sportsbook industry analysis and product specifics (odds format, game frequency, rules, and player code of practice).
3. Complete fit-and-proper screening and security vetting. Directors fill in “Personality Note” and AML forms. Checks can involve BNI/CID and, for foreign nationals, Interpol and other bodies. This stage is a common bottleneck because 3rd-party clearances do not follow product sprint schedules.
4. Provide technical information and certification for the gaming system. The Commission requests details about software providers, platform interface, technical solution partners, and registration evidence, especially for online activity.
5. Receive a decision and, if approved, pay the relevant licence fee. Payment certifies operational right after all the nuances are covered.

Two blunt truths help avoid wasted time. First, a half-ready file risks repeated requests and extended back-and-forth. Second, the regulator can refuse approval based on the director's history, insolvency, or fraud-related convictions. The Act sets out escalation routes to the Minister and the courts, which show that refusals are treated as formal administrative decisions.

Financing and Taxation

The Commission has introduced a fees-and-charges schedule that lists amounts in US dollars. This is the part operators usually underestimate because the permit itself is only one line in a longer stack of annual costs.

The core online licence figures and fees:

• $500,000 for a sports betting permit (plus $60,000 for renewal and $60,000 for annual operation);
• $50,000 for a casino licence ($25,000 and $60,000);
• $50,000 for the permit for remote interactive games ($25,000 and $15,000).

Operators are also subjected to penalties for specific breaches, such as delays in paying winnings and functioning without a valid licence. Fees are tied to inventory declarations and guideline violations.

Many markets tax gambling like a normal company. Ghana took a different approach and adopted a defined GGR-based regime for betting, gaming, and other activities.

The key points about deductions:

1. A 20% tax applies to Gross Gaming Revenue. The amendment framework described by EY and the GRA sets the rate at 20% on GGR, where GGR is defined as total staked minus winnings paid or payable.
2. Operating expenses do not reduce the tax base. Under the described structure, prizes and winnings are the deduction from stakes for GGR, while costs such as salaries or depreciation do not reduce the gross gaming revenue figure used for the 20% charge.
3. Withholding tax on player winnings was introduced, then removed. 10% withholding levy on winnings under Act 1094, later repealed under Act 1129 with effect from 2 April 2025. Ghana’s Ministry of Finance also communicated the removal of the 10% withholding tax on bet winnings.
4. VAT treatment is not the typical model. The value-added charge is exempt from the Ghana GGR framework.
5. Reporting is structured and deadline-driven. The GRA practice note outlines obligations and timelines for monthly reporting and payment, which pushes operators to maintain transaction-level records that reconcile stakes, winnings, and revenue.

Ghana’s tax model rewards accurate data and punishes sloppy ledgers. Entrepreneurs who demonstrate their financial and juridical literacy will benefit from smooth adherence to requirements and avoid unnecessary restrictions from the authorities.

Compliance Obligations

The local regulator expects tight control. The most painful failures in Ghana tend to stem from ignorance of operational duties that may seem secondary during launch.

Key compliance aspects entrepreneurs should keep in mind:

KYC and Underage Protection

Account opening is not meant to be anonymous. Legal commentary on Ghana’s regime points to a KYC policy that requires platforms to collect a national ID and basic identity data, including date of birth and a mobile network number, to reduce underage access.

Advertising

Promotion is not free-form. The Commission’s guidelines state that marketing content must be vetted and authorised, and must acknowledge the regulator. At the same time, promotion can lose approval if the content misleads, targets minors, or changes without notice. The same document bans celebrity use and requires warnings such as “Gamble Responsibly” and “Only 18 years+”.

Clear practical restrictions:

• warnings must appear with minimum sizing rules (including for billboards);
• TV and social ads must run alerts for the whole duration;
• prime-time airing is restricted;
• outdoor placements must avoid proximity to schools and children’s facilities.

If your marketing team cannot live inside these constraints, licensing will not make the brand safer. It will simply ensure that violations are easier to prove.

Technical Documentation

The Commission’s checklist expects details about software origin, providers, platform interface, and certification, and it repeats the need for updated documentation at renewal. This creates a direct operational burden, as the platform stack must be auditable rather than stitched together from unknown sources.

AML Duties

The application and renewal logic explicitly requires anti-money-laundering forms and proof of source of funds or additional finances. On top of that, Ghana’s broader AML framework treats licensees as accountable institutions, thereby tying them to record-keeping and reporting requirements.

Crypto Use

Some operators like to add virtual currency rails, especially for cross-border audiences. Ghana’s central bank has repeatedly stated that digital assets are not legal tender and has warned regulated financial institutions against facilitating virtual token activity. That means crypto integration can trigger extra friction with banking partners and AML controls, even when the licence is in place.

Opportunities and Challenges

Online gambling in Ghana can work smoothly, but only for teams that accept the cost and structure as the price of legitimacy.

For Whom Ghana Makes Sense

A local licence fits operators who need a clear permission set and want to run visible marketing without hiding the brand identity.

Key advantages:

• published fees for major categories;
• defined GGR tax model;
• formal advertising approval route;
• regulator-led fit-and-proper screening that supports credibility narratives with partners.

Where the System Pushes Away

This market punishes undercapitalised launches. The minimum stated capital thresholds are high, and the Online Sports Betting licence fee is extremely heavy compared with many jurisdictions. Annual operational charges and renewals add another fixed layer, even before platform, payments, and marketing budgets.

Advertising restrictions can force a full rethink of creative strategy, media planning, and influencer use. If a brand relies on celebrity-style endorsements or prime-time blasts, Ghana will push that approach into the compliance risk category.

Finally, the tax model is not forgiving. A 20% charge on GGR with limited deductibility means margin planning must be conservative, because the later-cost-optimisation strategy does not reduce the fee base in the usual way.

The Main Things About Licensing in Ghana

The West African country offers a structured business registration route for online gambling, but it is not a low-cost shortcut. The rules are public, the regulator expects real documentation, and the financial model must survive high entry fees plus a strict GGR tax regime.

Key aspects of the local licensing framework:

• The Gaming Act, 2006 (Act 721) established the Commission and set the core certification conditions, including local ownership and a 12-month licence term.
• Online categories appear in the regulator’s fee schedule, including sports betting ($500,000), casino ($50,000), and remote interactive games ($50,000).
• Minimum stated capital thresholds are high, with published figures of $2 million for sports betting and $2.5 million for casinos.
• Advertising is permission-based, bans celebrity use, and requires clear warnings plus placement limits near schools.
• Tax is centred on GGR at 20%, and the earlier 10% withholding on winnings was repealed effective 2 April 2025.

If you plan to enter Ghana with a licence-first approach, 2WinPower can help you align the platform stack, compliance flow, and documentation pack to the regulator’s expectations before you spend money on traffic.