Laws and regulation

Lesotho has a permissive regime for terrestrial formats: casinos, bookmakers and lotteries operate under individual licenses issued with the participation of the relevant government agency (gambling board/commission) and the relevant ministry.

Basic conditions include verification of beneficiaries and sources of funds, financial stability, responsible gambling plans, age 18 +, advertising rules, as well as AML/CFT requirements and regular reporting/audit.

Control - inspections and license renewals.

There is no separate full-fledged regime for online casinos and remote bets: local licenses are not provided, therefore, servicing residents in digital channels is considered as unlicensed activity.

Operators are advised to geo-block Lesotho and exclude the country in T&C; users accessing foreign sites are left without regulatory protection.

The tax model focuses on GGR/licensors; the regulator's priority is consumer protection, responsible play and countering offshore targeting.