Sports betting in Côte d'Ivoire is legal and falls under the broader regulation of games of chance established by law. The sector is governed by two regimes: a concession model for the national lottery operator and an authorization model for other operators. Oversight and enforcement are entrusted to the Autorité de Régulation des Jeux de Hasard (ARJH), created by Loi n°2020-480 du 27 mai 2020, which defines the legal framework for all gambling activities, including sports betting (1).
Under the 2020 law, sports betting is explicitly classified as a game of chance whereby the outcome depends on the accuracy of a prediction about a sporting event. Any individual or corporate operator must obtain prior authorization from the ARJH before offering sports betting services. This legal requirement ensures consumer protection, integrity of events, and adherence to responsible gaming standards (1)(2).
"Le jeu d’argent est un jeu dont la pratique est associée à un intéressement financier à l’issue de la partie et au cours duquel chaque joueur engage un certain montant financier dans le jeu, qui sera en tout ou en partie perdu, ou qui sera augmenté en cas de gain." (1)
In addition to authorization requirements, sports betting operators—whether domestic or foreign entities with a presence in Côte d'Ivoire—are subject to a 5 % tax on their net revenues from all online gambling activities, including sports bets. This tax is collected monthly by the state’s tax authority to contribute to public finances and fund social programs (2).
Source:
https://www.arjh.ci/founding-texts
https://www.dgi.gouv.ci/assets/documents/LE%20SYSTEME%20FISCAL%20IVOIRIEN.pdf
Last updated: 22-05-2025 Disclaimer: This article does not provide legal advice. If you need legal advice, please contact an attorney directly.
