Côte d’Ivoire’s betting market gets described two ways online: a strict state monopoly where only one brand can operate, or a free market no different from Kenya or Nigeria. Neither description survives contact with the actual Côte d’Ivoire betting tax law 2026 framework. The real picture, confirmed by the 2026 Finance Law and LONACI’s own 2025 results, is a licensed monopoly — one state concessionaire, several private brands operating under its authority, and a tax structure that hits operators, LONACI itself, and bettors in three different ways.
Understanding Côte d’Ivoire’s 2026 Betting Tax Law and the LONACI Monopoly
The Loterie Nationale de Côte d’Ivoire (LONACI) was created by law n°70-208 of 20 March 1970, originally to run the national lottery. Its mandate was broadened decisively by law n°2020-480 of 27 May 2020, which brought sports betting and other games of chance under the same regulatory umbrella.
A government decree took this further on 6 December 2023: it granted LONACI the exclusive concession to organize and operate games of chance across the entire national territory — both the physical retail network and the online network. On paper, that reads as a textbook monopoly.
Is the LONACI Monopoly Really Exclusive? (The Myth)
In practice, “monopoly” doesn’t mean what most bettors assume. LONACI doesn’t run every betting brand itself — it grants agréments (operating approvals) to private companies, which then operate as concessionaires under LONACI’s licence rather than as independent operators with their own gaming licence.
According to Yeclo.com, the December 2023 decree that formalized LONACI’s exclusive concession was paired with approvals for 1xBet, Betclic and Premier Bet to operate under it. The list has since widened to include brands such as Akwabet and Chopbet, alongside LONACI’s own retail and digital brand, Sportcash. The roster isn’t fixed — it shifts as agreements are renewed, renegotiated, or withdrawn.
1xBet is the clearest illustration of how much leverage this gives the regulator. The platform was suspended in Côte d’Ivoire in March 2024 following a contractual dispute with LONACI, and only resumed operating once the dispute was settled. No separate court process was needed — control over the concession was enough on its own to take the brand offline and later bring it back.
How the 2026 Finance Law Taxes Betting Operators
The current rules sit in Côte d’Ivoire’s Loi de Finances n°2025-987 of 19 December 2025, which took effect on 5 January 2026 and updated the General Tax Code’s treatment of gambling companies. Three separate charges apply to operators active in the sector:
- Corporate profit tax at 30% on gambling companies’ taxable profit. Reporting by Digital Mag Côte d’Ivoire confirms this is up from the 25% rate that applied before the reform, aligning Côte d’Ivoire with the UEMOA directive on gambling-sector taxation.
- A 7% levy on turnover (chiffre d’affaires) specific to gambling and betting companies, charged on top of the profit tax.
- A 5% tax on net online gaming revenue, which Côte d’Ivoire’s General Tax Code applies to operators other than the state concessionaire itself — in practice, the private brands running under LONACI’s licence rather than LONACI’s own in-house products.
On top of the tax code, LONACI collects its own redevance (licence fee) from the concession as a whole. Figures carried by AllAfrica put that redevance at roughly 21 billion FCFA for 2026, a 40% increase on the previous year — a consequence of market growth rather than a rate change.
What Bettors Actually Pay on Winnings
Separately from operator taxation, a withholding tax applies directly to player winnings. Côte d’Ivoire’s Directorate General of the Treasury confirms the rate at 7.5%, deducted at source before payout, applying only to single winnings of 1,000,000 FCFA or more — smaller payouts aren’t taxed this way. The Treasury has run public information campaigns through LONACI specifically so bettors and concessionaires understand when the deduction kicks in.
One detail that trips up bettors comparing countries: Côte d’Ivoire’s 7.5% withholding excludes slot-machine winnings from this specific mechanism, and it’s a flat rate rather than a tiered one. That’s a noticeably lighter touch than Senegal’s 20% winnings tax introduced in late 2025 — two neighbouring West African markets, two very different burdens on the player’s side of the ledger.
Why LONACI’s 2025 Numbers Matter for This Framework
None of the above is theoretical — LONACI’s own 2025 results show how much is actually moving through the concession. Turnover reached 657.6 billion FCFA in 2025, up 14% from 579.3 billion FCFA in 2024, and roughly 78% higher than the 369.4 billion FCFA recorded in 2021. Winnings paid out to players rose 17% year-on-year to 413.9 billion FCFA, with LONACI projecting a net profit of around 12.6 billion FCFA.
LONACI’s leadership has framed 2026 as a year focused on “responsible growth” for the institution, with an accelerated push for Sportcash and the national PMU horse-racing network, plus new scratch-game products — all operating under the same regulatory and tax framework described above, not a separate one.
What This Means If You’re Betting in Côte d’Ivoire
For a bettor, the practical checklist is shorter than the legal framework suggests:
- Stick to brands currently licensed under LONACI’s concession — the roster can change with little public notice, so an operator approved last year isn’t automatically approved this year.
- Expect a 7.5% deduction at source on any single win of 1,000,000 FCFA or more — this isn’t optional and isn’t something a platform can waive on your behalf.
- Don’t assume Côte d’Ivoire’s rules mirror a neighbouring country’s: our Africa-wide guide to sports betting winnings tax shows how differently withholding rates are structured from one jurisdiction to the next.
- Remember operator-side taxes — the 30% profit tax, the 7% turnover levy and the 5% online gaming tax — are built into how odds and margins are priced. They never appear on a betting slip, but they shape it.
Frequently Asked Questions
Does LONACI’s monopoly mean private bookmakers are illegal in Côte d’Ivoire?
No. Brands such as 1xBet, Premier Bet, Betclic, Akwabet and Chopbet operate legally, but only because LONACI has granted each of them an agrément under its exclusive concession — not because they hold an independent licence of their own.
What tax applies to sports betting winnings in Côte d’Ivoire in 2026?
A 7.5% withholding tax applies at source to winnings of 1,000,000 FCFA or more, under rules enforced through LONACI on behalf of the Treasury. Smaller payouts are not subject to this deduction.
How are private betting operators taxed differently from LONACI itself?
Private operators pay a 5% tax on net online gaming revenue that doesn’t apply to LONACI’s own concession, on top of the 30% corporate profit tax and 7% turnover levy that apply to gambling companies generally under the 2026 Finance Law.
Can the list of LONACI-approved operators change?
Yes. It has changed multiple times, including 1xBet’s suspension and reinstatement in 2024 over a contractual dispute with LONACI — a clear sign the regulator can restrict or restore access to the market without a separate court process.
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.
