Liberia sets mandatory responsible gambling levy for licensed operators
The NLA will oversee the fund through its Department of Corporate Social Responsibility, with annual audited accounts to be published on its website.
Key takeaways
- Liberia’s NLA has established a Responsible Gambling and Social Contribution Fund under Resolution No. 005 of 2026.
- Licensed gambling operators must contribute up to 1 per cent of their GGR to the fund. Annual contributions range from US$25,000 to US$100,000 per operator, depending on GGR.
- Operators must submit monthly GGR returns and make payments by the fifth working day of each month.
- A separate CSR policy will establish requirements for operators’ social responsibility activities, reporting and verification.
Liberia.- Liberia’s National Lottery Authority (NLA) has set up a Responsible Gambling and Social Contribution Fund, to be financed by a mandatory contribution of up to 1 per cent of licensed operators’ gross gaming revenue (GGR). Established under Resolution No. 005 of 2026, the fund will support social welfare programmes, treatment for gambling-related harm, research into the effects of gambling and public education on problem gambling.
The resolution defines GGR as the total wagers accepted by an operator minus prizes paid to players, before operating expenses and taxes are deducted. Based on this figure, the regulator sets an annual contribution of between US$25,000 and US$100,000 per operator.
Operators are also required to submit monthly GGR returns to the NLA and remit their contributions to the fund by the fifth working day of each month. The authority can audit the returns and independently verify the reported figures.
According to the NLA, the fund will finance support programmes for people with disabilities, older people and orphans, as well as treatment and counselling services for those affected by gambling-related harm. It will also cover research into gambling’s social impact, community development in areas with significant gaming activity and public education on problem gambling.
The NLA’s Department of Corporate Social Responsibility will administer the fund. Its accounts will be independently audited, and annual financial reports must be published on the authority’s website and submitted to the board and relevant government authorities. The resolution limits spending on fund administration and collection to 5 per cent of annual receipts, ensuring that the remaining funds go towards the designated social and responsible gambling programmes.
Separate CSR policy for operators
Alongside the fund, the resolution directs NLA management to develop a corporate social responsibility (CSR) policy for licensed gambling operators and permit-holders. The proposed policy will cover operators’ activities in areas including responsible gambling, youth education, healthcare, sports development and local economic development. It will also require annual CSR plans, public disclosure of activities and independent verification of reported contributions.
The director general is required to consult licensed operators and relevant public institutions before presenting the policy to the NLA board for approval. Once approved, its requirements will form part of the conditions attached to gambling licences. However, the resolution prohibits the policy from imposing additional mandatory charges on operators’ GGR, deposits, stakes or wagers.
Operators must also maintain their existing responsible gambling and community programmes until the new policy is adopted. They are prohibited from reducing these activities to offset the cost of the fund contribution.
Frequently Asked Questions (FAQs)
- What is Liberia’s Responsible Gambling and Social Contribution Fund? It is a fund established by the NLA under Resolution No. 005 of 2026 to finance social welfare programmes, gambling harm treatment, research and public education on problem gambling.
- How much must gambling operators contribute to the fund? Licensed operators must contribute up to 1 per cent of their GGR. Annual contributions are subject to a minimum of US$25,000 and a maximum of US$100,000 per operator.
- How does the NLA calculate GGR? The resolution defines GGR as the total wagers accepted by an operator minus prizes paid to players, before deducting operating expenses and taxes.
- Who will benefit from the fund? The fund will support people with disabilities, older people and orphans. It will also finance gambling harm treatment and counselling, research, community development and public education on problem gambling.
