Mozambique Raises 2025 Gambling Tax Forecast to €7 Million

Author: Sebastian Warowny

Date: 16.05.2025

Mozambique has set its 2025 gambling tax revenue target at €7 million, a 29% increase from 2024, following renewed investment in casino and tourism-related projects and a more conservative revision of earlier overestimated goals.

More Modest Targets After Missed Ambitions

The updated projection appears in the government’s Economic and Social Plan and State Budget (PESOE) for 2025, which received approval from both the ruling Frelimo party and the opposition Podemos. The €7 million estimate is a significant rise from the €5.4 million collected in 2024 and €5.1 million in 2023, but far below the €17.2 million that was originally forecast for 2024 — a target that proved unreachable, with just 31.4% of the goal realised by year-end.

The revised approach suggests a move toward more conservative, evidence-based planning. Overall, Mozambique expects to raise €5.4 billion in total tax revenue in 2025, marking a 10% increase from the previous year.

Tourism-Driven Projects Boost Outlook

A key factor behind the projected growth is the development of new casino and gaming ventures tied to tourism. In August 2023, then-President Filipe Nyusi announced five private-sector projects focused on gaming and hospitality, backed by a combined €34 million in investment. These initiatives span multiple cities including Maputo, Beira, Tete, Nampula, Matola and Pemba, and are expected to reinforce the country’s emerging gambling sector.

All concessionaires are subject to the Special Tax on Gambling, applied to gross gambling revenue at rates between 20% and 35%, depending on the length of their operating licence.

High Bar for Entry, But Incentives Remain

Casino operators in Mozambique must meet strict capital requirements to be eligible for a concession. According to the National Directorate of Games of Chance, applicants must hold at least €2.4 million in share capital and commit to investing a minimum of €4.9 million within five years.

In addition to the gambling tax, operators must pay Stamp Duty equal to 50% of the price of casino entry tickets. However, they are exempt from other profit-based taxes, and equipment imported exclusively for casino use is not subject to import duties — a fiscal incentive designed to attract foreign and domestic investment in the sector.