Betting in Sierra Leone comes with important caveats. Land-based sports betting and lotteries are legal for adults and are taxed through the Ministry of Finance and the National Revenue Authority, with Mercury International and the Sierra Leone State Lottery Company as the main recognised operators. The picture online is murkier: there is no dedicated online-gambling regulator or licensing regime, so internet betting is best described as unregulated rather than clearly legal or illegal. The minimum gambling age is 18.

Sierra Leone permits land-based gambling for adults aged 18 and over. In practice the market is built around a small number of recognised operators rather than an open licensing market. Mercury International (Mercury Bet) obtained its licence from the Government of Sierra Leone on 1 October 2006 and opened for business in July 2007; together with the Sierra Leone State Lottery Company it accounts for most recognised sports betting and lottery activity.

The legal framework is old and fragmented. Sierra Leone’s gambling rules draw on inherited law, including the Gaming Act 1845 (applied via the Courts Act 1965) and the Lotteries Act 1960 (Cap 32), under which wagering contracts have historically been treated as void and unenforceable in court. There is no comprehensive modern gambling code and, crucially, no dedicated online-gambling regulator. Reporting on the sector is consistent on this point: gambling is not specifically outlawed, but there is no licensing body to monitor or regulate online betting, so the internet segment is effectively unsupervised.

Recognised operators vs offshore sites

Because the domestic framework centres on a handful of recognised operators, many international betting and casino websites reachable from Sierra Leone are offshore and not overseen by any local authority. That means there is no local recourse if a dispute, non-payment or account closure occurs. Sticking to established local operators such as Mercury Bet gives you a clearer route to complaints and payouts, even if the online product is less flashy than global brands.

Payments: mobile money and crypto

Mobile money is a backbone of everyday finance in Sierra Leone and is widely used for payments. The two prominent wallets are Orange Money and Africell’s Afrimoney, which work on basic phones as well as smartphones. Cash remains important at physical betting shops.

Cryptocurrency is a different story. The Bank of Sierra Leone has not recognised crypto as legal tender and has issued no dedicated crypto framework. That leaves digital assets in a legal grey zone: not comprehensively regulated, and without local consumer protection. Any crypto-based gambling therefore carries the combined risk of an unregulated payment method and, usually, an offshore operator, with no local safeguards.

Taxes

Sierra Leone’s disclosed gambling tax falls on operators rather than players. As part of its Medium Term Revenue Strategy, the government introduced a 10% excise on gambling, betting and casino revenue (reported as 10% of net betting revenue) through the Finance Act 2023, collected by the National Revenue Authority. There is no evidence of a specific personal tax on individual winnings, though players should keep records and seek local advice for large sums.

Staying safe

  • Prefer established local operators so you have a clearer route to complaints and payouts.
  • Treat crypto gambling and offshore sites as unregulated and high-risk.
  • Use mobile money you control directly, and keep transaction records.
  • Set deposit and time limits before you play, and never chase losses.

Sources

18+ only. Gambling can be addictive; please play responsibly. If gambling is causing harm to you or someone you know, seek support from a trusted local health service or community organisation.