Benin now taxes online gambling operators at 25% of gross gaming revenue (GGR) under its 2025 Finance Law — more than double the 10% rate land-based venues pay. That gap sits at the center of this Benin online gambling tax 2026 story, and it’s the main reason French betting operator Betclic wound down its Beninese subsidiary in January 2026. Here’s what actually changed, and why one operator decided the numbers no longer worked.
1. Benin’s 2025 Finance Law Introduced a Two-Tier Gambling Tax
Finance Law No. 2024-34, promulgated by President Patrice Talon in December 2024 and effective from January 1, 2025, rewrote Article 272 of Benin’s General Tax Code. It replaced a 2006 framework that only addressed physical casinos and lottery outlets, with no provision for online or mobile-based betting.
The new rule sets two distinct rates: 10% on gross gaming revenue from land-based gambling, and 25% on gross gaming revenue from online and remote gambling — websites, mobile apps, and USSD-based lottery products alike. Benin’s Director General of Taxes, Nicolas Yenoussi, publicly described the change as an increase in fiscal pressure on the sector, not a reduction, pushing back on claims that the reform had lowered gambling taxes overall.
2. The 25% Rate Applies to Gross Revenue, Not Net Profit
The detail that mattered most to operators wasn’t the rate itself — it was the base it’s calculated on. The tax applies to “produit brut des jeux”: total stakes minus payouts to players, with no deduction for marketing, technology infrastructure, or compliance costs before the tax is calculated.
That matters a lot for a digital-first operator. A land-based casino with lower overheads absorbs a 10% gross levy more easily than an online operator paying 25% on gross revenue while still carrying the full weight of its own operating costs underneath that figure.
3. A Dedicated Regulator, the CSJ, Oversees the Online Sector
Benin created an independent gaming authority, the Cellule de Supervision du Secteur des Jeux (CSJ), by decree in July 2023, ahead of the tax reform. The CSJ reviews licence applications and monitors licensed operators’ betting and payment flows through a dedicated supervision platform, and it’s also the body that publishes lists of unlicensed platforms operating illegally in the country.
Online gambling licences themselves are granted by government decree, issued by the Council of Ministers on the Finance Minister’s proposal, only after the CSJ delivers a formal opinion on the application. The national lottery operator, LONAB, holds a separate role tied to lottery products and has said it plans to launch its own unified online betting, casino, and mobile-money-enabled platform in 2026 — a sign the state wants a bigger direct stake in the digital market it’s now taxing more heavily.
4. Betclic Exited in January 2026 After Talks Stalled
Betclic had entered Benin with a licensed subsidiary based in Cotonou, building a product tailored to the country’s football-heavy, mobile-first betting audience. When the 25% GGR tax took effect, industry sources described months of unresolved discussions between Betclic and local authorities over the burden it placed on the business.
Betclic hasn’t published a detailed public statement on its reasoning, but the timing is hard to separate from the tax: the company ceased Beninese operations and wound down its local subsidiary in January 2026, roughly a year after the new rate came into force.
5. Betclic Didn’t Leave West Africa — It Doubled Down on Côte d’Ivoire
Betclic’s exit from Benin wasn’t a retreat from the region. The company has kept expanding in Côte d’Ivoire, where it holds an online betting licence under a longer-established framework. The structural difference matters: Côte d’Ivoire’s regime taxes revenue after deductions rather than on a pure gross basis, which analysts point to as a more predictable fiscal burden for an international operator. For how that framework actually works, see our breakdown of Côte d’Ivoire’s betting tax law and the LONACI monopoly.
6. The Market Kept Growing Even After Betclic Left
Benin’s digital betting and gaming sector didn’t collapse when Betclic left. Market research tracked €73.48 million in combined igaming and betting revenue in the first half of 2025 alone, with full-year 2025 revenue projected to reach roughly €150 million. That growth trajectory suggests other operators still see the market as viable under the new tax — just not at the same margin Betclic was targeting.
At the same time, Benin’s state lottery has flagged a separate problem: revenue from licensed lottery products slipped as unregistered betting sites and illegal slot machines pulled in players outside the regulated system entirely — a reminder that a higher tax on licensed operators doesn’t automatically shrink unlicensed activity.
7. What Bettors in Benin Should Check Before Signing Up
Betclic’s exit doesn’t mean online betting disappeared in Benin — it means the lineup of licensed operators is shifting. Before registering with any platform, it’s worth checking a few basics:
- Whether the operator is named on a current licensed-operator list referenced by the CSJ, rather than relying on the platform’s own claims.
- Whether the site discloses a local Beninese licence number, not just a licence from another jurisdiction.
- Whether withdrawal terms and payment partners look consistent with a locally regulated operator, rather than an offshore platform operating outside CSJ oversight.
For the wider picture of how betting and gambling taxes compare across the continent — and which markets are tightening fastest in 2026 — see our country-by-country guide to betting laws and taxes in Africa.
Kwame Mensah is an experienced gambling analyst focused on the African betting industry. He shares insights on sports betting, casino platforms, market trends, and responsible gaming across multiple African countries.
