The State collected €2.2 million in Special Gambling Tax in the first half of this year, a reduction of 8.6% compared with the same period in 2025, as the Government moves to regulate the operation of online games of chance.
According to Ministry of Finance budget execution data for the first six months of the year, this revenue represented only 24.3% of the annual target of €9 million set in the 2026 State Budget. In the same period of 2025, collections had reached €2.4 million.
The decline extends the negative performance recorded in 2025, when the State collected €4.8 million from this tax, equivalent to just 54% of the €8.8 million forecast for the year. Revenue also fell by 7.3% compared with the €5.1 million collected in 2024.
The Ministry of Finance had already linked this trend to the 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 number of players visiting casinos,” said a budget execution report released in 2025.
It is against this backdrop of expanding digital gambling that the Council of Ministers approved, in July, specific regulations for the operation and practice of games of chance through electronic or computer-based platforms.
At the time, the spokesperson for the Council of Ministers, Inocêncio Impissa, explained that the legislation establishes the legal framework for games played remotely through electronic platforms, computer systems and other digital means of remote access, while also defining the applicable concession framework.
The regulations recognise online gaming as an autonomous form of gambling, subject to its own requirements and separate from concessions granted to physical casinos. The Government acknowledged that the measure comes amid the expansion of this segment, which has been associated with declining tax revenues from traditional casinos.
The sector currently has casino and gaming-machine concessions in Maputo, Matola, Beira, Tete, Nampula and Pemba. Official 2024 data indicate that five private gambling-related establishments mobilised investments of €31.2 million. The granting of concessions also requires minimum share capital of around €2.3 million and investments of at least €4.7 million during the first five years.
For operating games of chance, concessionaires pay the State Special Gambling Tax, 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 admission tickets, although they benefit from certain tax exemptions provided for 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/
