Gaming Law and Regulation in Ghana

1. Which Act(s) governs the gaming industry in Ghana?
   The legislative and regulatory provisions which govern gambling in Ghana are:

• The Gaming Act 2006 (Act 721)
• The National Lotto Act, 2006 (Act 722)
• Lottery Regulation, 2008 (L.I. 1948)
• Anti-Money Laundering Regulations, 2011 (L.I. 1987)
• Anti-Money Laundering Act, 2020 (Act 1044)
• Anti-Money Laundering 9Amendment) Act, 2014 (Act 874)
• Ghana Investment Promotion Centre Act, 2013 (Act 865)

2. Which bodies are responsible for regulating and enforcing the applicable laws and regulations?

• The Gaming Commission of Ghana
• National Lottery Authority (NLA).

3. What are the powers of the regulatory bodies, as stated in Q. 2?
   The Gaming Commission of Ghana is the sole regulatory entity that oversees the gambling industry in Ghana, excluding lotteries, which is run by the National Lottery Authority (NLA). The Gaming Commission regulates, monitors and supervises all games of chance according to the Gaming Act 2006 (Act 721), while the NLA regulates, directs, and manages the National Lotto and ensures the enforcement of laws relating to National Lotto. The Gaming Commission of Ghana does licensing for casino and betting operators.
4. Is online gambling legal in Ghana?
   Yes. Operators must obtain a license from the Gaming Commission of Ghana to offer online gambling services in Ghana.
5. What are the classifications of gaming licenses in Ghana?

• 6. What are the requirements to obtain a license in Ghana?
     According to Section 14 of the Gaming Act 2006 (Act 721), a person qualifies for the grant of a license if that person has;
     1. 1. Has an identifiable office,
        2. Has a service mark or logo registered with the Registrar of Companies,
        3. Has the required minimum stated capital (Assets and Property) of US$2,500,000 (Casinos), US$ 2,000,000 (Sports Betting), and US$ 1,500,000 (Route Operation) and has agreed to maintain the amount of cash or cash equivalent determined by the Commission.
        4. Has submitted a criminal clearance certificate for all the company directors.
        5. Agrees to permit the Commission to access its bank accounts and other financial records.
        6. Has submitted a tax clearance certificate or proof of registration with the Ghana Revenue Authority,
        7. Is partly or wholly Ghanaian-owned. Where a Ghanaian partly owns the business, the Ghanaian interest should not be below a minimum 10% stake in the company.
        8. Agrees to provide any other information that the Commission may require.

7. What is the role of data protection in the gaming industry?

Data privacy is essential. The Data Protection Act mandates that companies that process personal information comply with it. The Act gives individuals the right to know what personal information is being collected and the right to request that their information be deleted, among other things. Operators must also provide clear and conspicuous privacy policies describing how the data will be used and why the data is collected.

8. Which regulatory authority governs data protection?
   The Data Protection Commission, established under the Data Protection Act, 2012 (Act 843), is the statutory body that regulates data protection in Ghana.
9. Which regulatory body regulates advertising in the gaming industry?
   The Gaming Commission of Ghana is the regulatory authority regarding advertising.
10. Are there any restrictions on advertising? If yes, what are they?
    Yes. The Advertising Guidelines of the Gaming Commission of Ghana contain restrictions on advertising. One restriction is the exclusion of celebrities from advertisement materials. Advertisements must not contain misleading or unsubstantiated claims. Operators are also mandated to declare warnings such as “Gamble Responsibly,” “Only 18+ Years,” and “Gambling is Addictive,” among others.
11. Are there any tax regimes in the gaming industry?
    Yes. The Ghana Revenue Authority, through the Income Tax Amended Act, has established a new tax regime for the gaming industry in Ghana. The new tax regime introduces a 10% withholding tax to games of chance and lottery winnings and a 20% GGR tax to the revenues of licence operators. These taxes replaced the Corporate Income tax, Monthly VAT standard, and the Monthly NHIL, COVID-19, and GETFund tax. Other taxes applicable in the gaming industry include Pay As You Earn (PAYE) tax deducted from an employee’s income. This tax is charged on all of an individual’s income in employment, whether received in cash or kind. Other forms of withholding taxes also apply in the industry.

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