Short answer: in Madagascar, casinos, lotteries and betting licensed by the Ministry of the Interior are legal, while organising gambling for the public without a licence is illegal. The basic law is still Law No. 71-011 of 1971. On 5 February 2026 the government issued Decree No. 2026-472, which brings online gambling into the licensing system and sets the legal gambling age at 21.
A fuller gambling bill (No. 019/2026) has been sent to the National Assembly, but as of October 2026 it has not been passed. If you are a Chinese citizen planning to work, do business or live in Madagascar, keep two things in mind: the local rules are changing, and Chinese criminal law has a specific provision on organising PRC citizens to gamble abroad. This page covers regulation only and does not recommend any operator.
Is gambling legal in Madagascar? Key points
Under Article 2 of the decree, “gambling” means any game or bet where money or something of value is staked and at least one player loses or wins. Card and board games played outside gaming establishments, and short-lived, low-stake games at fairs with no significant prize, are not gambling (Art. 3). So a card game among friends at home is outside the decree, but gambling offered to the public for profit needs a licence.
Legal framework: old law, new decree and a pending bill
For decades Madagascar regulated gambling with texts from the 1960s and 1970s. In 2016 a local newspaper quoted an Interior Ministry official as saying the texts “date from 1972” and did not cover new types of games; the government also suspended new gaming-house licences at the time (L’Express de Madagascar, media report).
| Text | Date | Main content | Status (October 2026) |
|---|---|---|---|
| Law No. 62-019 | 6 July 1962 | Prohibition of lotteries (later amended) | Cited by the 2026 decree |
| Law No. 71-011 | 30 June 1971 | Regulates gaming houses and sets their tax regime | In force |
| Decree No. 72-033 | 15 February 1972 | Organisation and operation of gaming houses | Repealed where it conflicts with the new decree |
| Decree No. 2026-472 | 5 February 2026 | Single framework for land-based and online gambling, licensing, player protection, data platform | Signed; in force on broadcast publication (Art. 51) |
| Bill No. 019/2026 | 2 June 2026 (filed 16 June) | Updates the whole system by statute and adds criminal penalties | Not passed |
On 5 September 2026 Madagascar Tribune reported that only two of the seven bills in the second extraordinary session were adopted, and the gambling bill was not one of them. In mid-September local media said it would go on the agenda of a third extraordinary session; that session opened on 17 September, but neither the Assembly’s published agenda for 24–28 September nor the first agenda of the ordinary session that began on 20 October lists the bill. As of 28 October 2026 the National Assembly website still lists the bill as “officially filed”. The full decree is on the website of Madagascar’s legislative council: Decree No. 2026-472 (PDF).
Regulator and licensing process
Article 4 of the decree makes the Ministry of the Interior and Decentralisation the gambling regulator. It grants licences after hearing the National Gaming Commission, acts as the “gaming police”, can call on the National Police and Gendarmerie for inspections, and supervises gambling taxes together with the Ministry of Economy and Finance (Arts. 32–33).
The six licence categories are: Category 1, casinos in hotels of at least three stars; Category 2, casinos outside hotels that must serve food and drink; Category 3, slot halls and virtual betting venues without food and drink; Category 4, betting on animals such as horse racing, sports betting, lotteries, raffles and scratch cards; Category 5, online gambling; Category 6, traditional outdoor games held periodically. Each category needs its own licence (Arts. 8 and 18).
- Set up a companyOperators must be Malagasy companies and declare shareholders and beneficial owners (Art. 11)
- Opening licenceGranted by the Interior Minister after checks on integrity, premises safety and distance from schools, places of worship and hospitals (Arts. 12–13)
- Operating licenceOne per game category; personal, temporary, revocable and non-transferable (Arts. 16–18)
- Connect to the national platformEvery licensed operator must link to the ministry’s gambling data platform (Arts. 29–31)
- Annual reportYearly report to the ministry on activity and responsible-gambling measures (Art. 28)
Existing operators had six months from the decree’s adoption to renew their licences with the ministry (Art. 49). We could not find a public list of licensed operators from the ministry. For land-based venues see casinos in Madagascar, and for everyday life see our Madagascar hub.
Lotteries, sports betting and online gambling
Lotteries, raffles and sports betting fall under Category 4 and need a licence. At local level, organisers of raffles and lotteries pay a “licence tax” set by the municipal council, capped at 10% of the value of tickets put on sale (Tax Code Art. 10.06.81).
The 2026 decree is the first to make online gambling its own category (Category 5). Operators need a licence, must host their servers in Madagascar, must bar minors, and must protect player data and guard against fraud and hacking (Art. 9). Gambling sites without a Malagasy licence are therefore not operating legally. We found no public record of the authorities blocking foreign sites. See online gambling in Madagascar.
If you gamble on an unlicensed site, Malagasy law will not protect you in a dispute. This site does not explain how to use any offshore gambling website.
Age, player protection and advertising
The legal age is 21 (Art. 23), higher than the 18 used in many countries. Minors, even emancipated ones, and adults lacking legal capacity may not enter gaming establishments. Operators must check that players are adults and show no apparent mental disorder.
On player protection, every venue must offer self-exclusion, deposit or stake limits, or time limits (Art. 24). Venues must keep a player register (Art. 27) and display warning messages (Art. 28). The ministry keeps a list of people barred from gambling; anyone who disrupts play can be temporarily barred, with the ban lifted after six months by decision of the competent authority (Arts. 46 and 48).
On advertising, the 2026 decree has no specific gambling advertising article. According to trade media, Bill No. 019/2026 would fine anyone advertising unlicensed gambling Ar 10 million to Ar 30 million (about RMB 14,700 to 44,100 at RMB 1 ≈ Ar 681, Wise mid-market rate, 28 October 2026), but the bill is not yet law.
Help: we found no official problem-gambling helpline or dedicated body in Madagascar. If you need help, you can ask your venue for self-exclusion or see a doctor.
Gambling taxes: operators and players
| Tax | Rule | Who pays | Basis (2024 Tax Code) |
|---|---|---|---|
| VAT | 20%; for gaming operators the base is the total amount of stakes collected | Operator | Arts. 06.01.11, 06.01.12 |
| Lottery/raffle licence tax | Up to 10% of tickets put on sale | Organiser | Art. 10.06.81 |
| Tax on radio/TV games | Ar 10 per SMS, Ar 20 per call | Programme organiser | Art. 10.13.03 |
| Levy on gaming revenue | Repealed | — | Arts. 03.02.10–12 |
The 2006 Finance Law set a 30% levy on the gross gaming revenue of gaming houses, but the 2024 Tax Code marks that chapter as “repealed”. Article 35 of the 2026 decree says any state levy on gross gaming revenue must be authorised by a finance law.
For players, we found no article in the 2024 Tax Code that specifically taxes individual gambling winnings, and we could not verify whether the 2025 or 2026 finance laws changed this. For tax, foreign exchange and other steps before you leave, see our Leaving China guide.
What Chinese citizens should know: Criminal Law Article 303
Criminal Law Amendment XI, in force since 1 March 2021, added a third paragraph to Article 303: organising PRC citizens to take part in gambling outside China’s borders, where the amounts are huge or there are other serious circumstances, is punished under the preceding paragraph (the offence of running a gambling venue). It mainly targets organisers, operators and those who recruit PRC citizens to gamble abroad, covering both physical casinos abroad and cross-border online gambling.
Chinese companies in tourism, hotels or entertainment in Madagascar should be especially careful if any business involves bringing customers from China to gamble. This page is for information only and is not legal advice; see our disclaimer. To compare neighbouring countries, see the gambling rules for Mauritius, South Africa and Tanzania.
FAQ
Can foreigners gamble in Madagascar’s casinos?
The 2026 decree does not distinguish between residents and foreigners: if you are 21 or over and follow the venue’s rules you can play. Each venue decides which ID it requires.
Is online gambling legal in Madagascar?
Only online gambling licensed by the Interior Ministry under Category 5 is legal. Unlicensed sites have no protection under Malagasy law.
Are gambling winnings taxed in Madagascar?
We found no clear tax article on individual winnings. Operators pay VAT and other taxes. For a large win, ask a local tax adviser.
Has the new gambling law been passed?
As of 28 October 2026, Bill No. 019/2026 has not been passed. Law No. 71-011 and Decree No. 2026-472 apply.
Sources
- Decree No. 2026-472 regulating gambling activities and gaming establishments (cnlegis.gov.mg) (accessed October 2026)
- Bill No. 019/2026 – National Assembly of Madagascar (accessed October 2026)
- Code des impôts following the 2024 Finance Law (DGI text, pS-Eau mirror) (accessed October 2026)
- Law No. 2005-029, Finance Law for 2006 (Ministry of Economy and Finance) (accessed October 2026)
- Madagascar Tribune: National Assembly adopts only two of seven bills (media) (accessed October 2026)
- Newsmada: a third extraordinary session planned (media) (accessed October 2026)
- Focus Gaming News: Madagascar Parliament advances gambling regulation bill (trade media) (accessed October 2026)
- iGaming Today: New Madagascar bill creates national gambling framework (trade media) (accessed October 2026)
- L’Express de Madagascar: Creation of gaming houses suspended (2016, media) (accessed October 2026)
- China News Service: Criminal Law Amendment XI takes effect on 1 March (2021) (accessed October 2026)
- Wise: MGA/CNY mid-market rate (accessed October 2026)
