Angola Gaming Law (Lei 17/24): 2025–2026 Strategic Guide on Licensing, Taxes & Compliance
A Technical Interpretation for Investors & Operators Research Unit: Cazos Justice & Innovation Academy (CJIA) Date: November 2025
Executive Summary
Angola’s Gaming Law — Lei n.º 17/24, published on 28 October 2024, marks the most significant modernisation of the country’s gaming and betting sector since independence. For the first time, Angola adopts a structured and internationally aligned regulatory system covering:
- Online Gaming
- Casino Operations
- AML/KYC Compliance
- Digital Platforms
- Unified Tax Regime (IEJ)
This 2025–2026 Strategic Guide, prepared by the Cazos Justice & Innovation Academy (CJIA), provides a technical interpretation of the law, identifies compliance risks, and outlines a roadmap for operators, investors, and digital platforms entering the Angolan market.
1. Overview of Lei 17/24 — The New Paradigm
Lei 17/24 replaces the outdated Lei 5/16 and establishes a modern regulatory framework based on five strategic pillars:
- Defined Licensing Categories — clear distinction between land-based and digital operations.
- Consolidated Tax Regime (IEJ) — simplification of fiscal obligations.
- Digital Platform Regulation — specific rules for servers, platforms, and software.
- Reinforced AML/KYC Obligations — alignment with FATF standards.
- Centralised Supervision — unified authority under the ISJ.
2. Regulatory Authority: The ISJ
The Instituto de Supervisão de Jogos (ISJ) exercises supervisory, prudential, and sanctioning authority. Its core competencies include:
- Issuing, suspending, and revoking licences
- Certifying platforms, servers, and RNG systems
- Requiring financial and technical audits
- Enforcing sanctions and compliance measures
- Coordinating tax enforcement with the AGT
3. Corporate Requirements for Operators
3.1 Mandatory Structure (Art. 11)
To operate legally, a gaming company must comply with strict governance rules:
- Legal Form: Mandatory incorporation as a Sociedade Anónima (SA)
- Registered Office: Must be domiciled in Angola
- Corporate Object: Exclusive object dedicated to gaming/betting
- Share Class: Only nominative shares permitted (transparency requirement)
- UBO Disclosure: Full identification of Ultimate Beneficial Owners
Foreign Ownership Note: Foreign investors may hold up to 100% of the company, subject to ISJ authorisation for holdings of 10% or more.
3.2 Capital and Financial Adequacy
Operators must maintain:
- Minimum share capital (to be defined via upcoming regulations)
- Adequate own funds (fundos próprios) proportional to risk
- Financial guarantees covering operational liabilities
4. Licensing Regime
4.1 Licence Categories
- General Licence — broad spectrum activities
- Specific Licence — defined segments such as Online Sports Betting
- Authorisations — raffles, promotional games, temporary events
4.2 Public Tender Requirements
Casino licences and special-domain operations require a Public Tender.
Estimated approval timeline: 5–9 months from submission to adjudication.
5. Tax Structure — Imposto Especial de Jogos (IEJ)
Lei 17/24 consolidates all gaming taxes under the IEJ, creating a unified fiscal system.
Strategic Benefit: Operators are exempt from Corporate Income Tax and from VAT on specific gaming revenues.
5.1 Casino Operations — Tax Table
| Game Type | Tax Base | Rate |
|---|---|---|
| Banked Games | GGR + Capital in Play | 18% + (1.1% – 2.2%) |
| Non-Banked Games | Commissions | 20% |
| Slot Machines | Gross Gaming Revenue (GGR) | 18% |
5.2 Online Gaming & Social Games — Tax Table
| Category | Tax Base | Rate |
|---|---|---|
| Online Gaming (All Types) | Gross Gaming Revenue (GGR) | 20% |
| Sports Betting (Land-Based) | Gross Gaming Revenue (GGR) | 20% |
| Raffles & Promotional Games | Total Prize Value | 10% |
5.3 Player Prize Tax
Operators must withhold:
- Casino Games: 10%
- Online/Social Games: 15%
Exemptions:
- Online: prizes below 4× minimum wage
- Casino: prizes below 3× minimum wage
6. Digital Platform Regulation (Online Gaming)
6.1 Technical Requirements
To obtain a digital licence, operators must demonstrate:
- Secure Logging: Immutable logs of all transactions
- ISJ Access: Real-time read-only access to central servers
- Identity Verification: Strong KYC systems
- Player Protection: Automated self-exclusion mechanisms
- Certification: Internationally certified communication protocols
6.2 Advertising Restrictions
- No targeting minors
- No ads near schools or hospitals
- Mandatory “Responsible Gaming” notice
7. Transitional Regime — The 2025 Critical Window
Operators licensed before October 2024 have 180 days to:
- Update corporate statutes to SA form
- Modernise digital platforms
- Regularise guarantees and fiscal position
- Prepare for competitive tenders
Risk Note: Once new tenders open, all provisional rights of pre-existing operators terminate automatically.
8. Market Entry Strategy (2025–2026 Roadmap)
Months 1–3: Incorporate SA, appoint board, prepare UBO documentation Months 4–9: Submit full dossier to ISJ + financial guarantees Months 10–14: Platform integration, audit, RNG certification
9. Regional Comparison
| Jurisdiction | Online Tax | Regulatory Status |
|---|---|---|
| Angola | 20% GGR | Modern / Structured |
| South Africa | 18–20% | Very Mature |
| Kenya | 20% + Excise | High Tax / Mature |
| Nigeria | 15% | Fragmented / Disputed |
10. Institutional Analysis & Outlook
Lei 17/24 signals Angola’s shift from a fragmented regulatory environment to one of predictability, digital governance, and AML/CTF enforcement. The ISJ will play a central role, particularly once implementing regulations are issued in 2025, defining:
- Minimum capital
- Technical standards
- Platform certification protocols
Compliance Priorities for Investors:
- Accurate SA incorporation
- Monitoring Diário da República updates
- Full adherence to IEJ
- AML/KYC frameworks aligned with FATF
Frequently Asked Questions (FAQ)
1. Can foreign investors own 100% of a gaming operator? Yes, subject to ISJ notice/authorisation for holdings of 10%+.
2. What is the online gaming tax rate? A flat 20% GGR across all digital modalities.
3. Is there a transition period for current operators? Yes — 180 days to comply with new legal and technical requirements.
About the Author
This Strategic Guide was developed by the Cazos Justice & Innovation Academy (CJIA), the research and training unit of the Cazos Group, specialising in Law, Technology, and Digital Regulation in Angola.
Disclaimer
This document is for academic and informational purposes only and does not constitute legal advice or client solicitation. Refer exclusively to the official text published in the Diário da República.
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