Mozambique collected €2.2 million in Special Gaming Tax during the first half of this year, a decline of 8.6% compared with the same period in 2025, as the government moves to regulate online gambling platforms.
According to budget execution data published by the Ministry of Finance covering the first six months of the year, the revenue represented just 24.3% of the annual target of €9 million set out in the 2026 State Budget. In the same period of 2025, collections had reached €2.4 million.
The shortfall extends a pattern of underperformance recorded throughout 2025, when the state collected €4.8 million from the tax — equivalent to only 54% of the €8.8 million budgeted for that fiscal year. That figure also represented a 7.3% decline from the €5.1 million collected in 2024.
The Ministry of Finance has previously linked this trend to the rapid growth of digital betting and gaming platforms. "The weak performance of this tax is explained by the significant increase in online gaming, which to some extent reduces the footfall of players at casinos," a budget execution report published in 2025 stated.
It is against this backdrop of digital gaming expansion that the Council of Ministers approved, in July, a dedicated regulation governing the operation and practice of games of chance via electronic or computer-based platforms.
At the time, Council of Ministers spokesman Inocêncio Impissa explained that the regulation establishes the legal framework for games played remotely through electronic platforms, computer systems, and other digital means of remote access, and also defines the applicable concession regime.
The regulation recognises online gaming as a standalone modality, subject to its own requirements and distinct from concessions granted to physical casinos. The government acknowledged that the measure comes as the expansion of this segment has been associated with declining tax revenues from traditional casino operations.
The sector currently holds concessions for casinos and slot machine halls in Maputo, Matola, Beira, Tete, Nampula, and Pemba. Official data from 2024 indicate that five private gaming establishments mobilised investments totalling €31.2 million. The award of concessions requires a minimum share capital of approximately €2.3 million and investments of at least €4.7 million over the first five years.
For the operation of games of chance, concessionaires pay the Special Gaming Tax to the state, calculated on gross revenues from the activity, at rates ranging from 20% to 35% depending on the duration of the concession. Operators are also subject to Stamp Duty equivalent to 50% of the value of casino entry tickets, although they benefit from certain tax exemptions provided under legislation applicable to the sector.
Source: Diário Económico
Original article: https://www.diarioeconomico.co.mz/2026/09/24/economia/imposto-especial-sobre-o-jogo-rendeu-22-milhoes-de-euros-ao-estado-em-seis-meses/
