Ghana Gaming License

What is a Ghana gaming license?

A Ghana gaming license is the Gaming Commission of Ghana's permission, granted under the Gaming Act, 2006 (Act 721), to operate a specified game of chance in Ghana. Act 721 governs every form of game of chance except lottery. Lotto stays with the National Lottery Authority under the National Lotto Act, 2006 (Act 722).

That split is the first thing to get right. Section 1 of Act 721 states plainly that the Act does not apply to National Lotto, and the Act's own definition of a game of chance excludes lotto. An application for a lotto product filed with the Gaming Commission of Ghana is filed at the wrong regulator.

The second thing to get right is the term. A Ghana gaming license runs for 12 months and is renewable annually under section 21(1) of Act 721. Offshore regimes commonly issue for five or ten years. Ghana does not, so the compliance calendar repeats every year for as long as the business trades.

Only a limited liability company can hold one. Section 13 of Act 721 bars any person from operating a game of chance unless that person is a limited liability company licensed by the Board for a specified game of chance. Section 13 opens with the words except as otherwise provided in this Act, and sections 28 and 29 exempt charitable and society games from licensing on conditions. Individuals and partnerships cannot apply.

Who regulates gambling in Ghana?

The Gaming Commission of Ghana regulates games of chance in Ghana. The Gaming Act, 2006 (Act 721) established the Commission as an agency under the Ministry of the Interior. The Commission's statutory object is to regulate, control, monitor and supervise the operation of games of chance. Several other Ghanaian bodies hold parts of the file.

The Commission licenses operators, sets the minimum bankroll under section 23 and inspects licensed premises and systems. Its governing board was refreshed in 2025 with a mandate covering illegal operators, underage play and modernisation of the framework.

Five other institutions matter to a licensed operator in Ghana:

The Ghana Revenue Authority collects the 20% tax on gross gaming revenue and administers the returns.

The Financial Intelligence Centre supervises anti-money laundering obligations, including suspicious transaction reporting.

The Ghana Investment Promotion Authority registers enterprises with foreign participation. The Authority replaced the Ghana Investment Promotion Centre on 15 July 2026 under the Ghana Investment Promotion Authority Act, 2026 (Act 1173). Sections 34 and 35 of that Act require every registered enterprise, foreign-owned and wholly Ghanaian owned alike, to renew its registration every year, and section 56 sets an administrative penalty of 7,000 penalty units for failing to renew, plus 200 to 500 penalty units for each month the default continues. The published price list has not caught up: the service fees effective 2 February 2026 still price renewal every two years and still carry the Centre's old name, so an operator budgeting from the schedule alone will plan the wrong cycle.

The Office of the Registrar of Companies incorporates the applicant company under the Companies Act, 2019 (Act 992).

The domestic intelligence agency and the Criminal Investigation Department run criminal checks on directors. The agency's name has moved twice: section 12 of the Security and Intelligence Agencies Act, 2020 (Act 1030) renamed the Bureau of National Investigations as the National Intelligence Bureau, and Parliament reversed that in March 2026, restoring the BNI initials as the Bureau of National Intelligence. The Commission's published requirements still say Bureau of National Investigations. The agency and the check are the same whichever name appears on the form. Foreign directors are referred additionally to INTERPOL, the Research Department of the Ministry of Foreign Affairs and Regional Integration, and the Financial Intelligence Centre.

The National Lottery Authority sits outside this chain entirely. Lotto is its statute, not the Commission's.

What types of gaming licenses does the Gaming Commission issue?

The Gaming Commission of Ghana licenses named categories, and its own fee schedule is the list that matters: land based sports betting, online sports betting, hybrid sports betting, land based casino, online casino, remote interactive games, route operations, and scratch card or bingo. Each is priced separately, and the category an applicant is quoted decides the fee.

Practitioners also use a five-class scheme on top of those categories. Class one covers casino, class two sports betting whether land-based, online or both, and class three route operations. Class four covers promotional and remote gaming such as bingo, and class five mobile or interactive gaming. Act 721 itself does not number the classes. Section 13 licenses a company for a specified game of chance, and the numbering is an administrative scheme rather than statutory language. Anyone quoting the classes as sections of Act 721 is quoting something the statute does not say.

The two schemes do not map one to one, and one overlap is worth settling before an applicant picks a band. Online sports betting is priced as its own category and sits in class two, while class five covers mobile or interactive gaming, which the schedule prices as remote interactive games. The dividing line is the product, not the device. A sportsbook taken on a phone is still sports betting and pays the online sports betting band. A slot, live table or instant win game delivered remotely is a remote interactive game and pays US$50,000.

For a foreign operator whose product is online sports betting, class two is the relevant class and the online sports betting band is the relevant price.

Is there a separate online gambling license in Ghana?

No. Ghana has no standalone online gambling license. The Gaming Act, 2006 (Act 721) predates commercial online gambling and creates no separate remote instrument, so a licensed operator runs online within the class it already holds. Practitioner guidance is explicit that no regulatory difference exists between online and land-based license applications in Ghana.

Online is therefore a delivery channel in Ghana, not a license category of its own. What changes is the price, not the process. The schedule charges an online sports betting grant of US$300,000 for a partly Ghanaian owned company against US$40,000 for the land-based equivalent.

The Commission still reviews the technical side. Applicants must file details of the game software system, the name and country of origin of software providers, software certification, an illustration of the gaming interface and information on technical solution providers. Those items apply to sports betting and online operations specifically.

One consequence follows for the rulebook. Because Act 721 is silent on online conduct, the operative rules for a Ghanaian online operator arrive through the Commission's circulars, guidelines and fee regulations rather than the Act. Reading only the statute leaves an applicant with an incomplete picture.

Payment rails are a commercial reality rather than a license condition. Mobile money dominates Ghanaian consumer payments, and an operator building for Ghana integrates those rails first. The Commission does not prescribe a payment method in Act 721.

Do software suppliers need a license in Ghana?

No. Ghana has no B2B supplier license. The Gaming Act, 2006 (Act 721) licenses the operator of a game of chance, not the studio or aggregator behind the content, so suppliers reach Ghanaian players through a licensed Ghanaian operator. Practitioner guidance to the Ghanaian regime states directly that there is no room for B2B licenses.

Two consequences follow. A supplier cannot hold a Ghanaian license in its own name, and section 19 of Act 721 makes a license non-transferable, so a supplier cannot take an assignment of an operator's license either. Transferring a license is an offence carrying a fine of not less than 500 penalty units, which is GH¢6,000, or imprisonment of not less than two years.

Hardware is treated differently from content. The Gaming Commission of Ghana charges an importation fee for gaming machines and registration fees for installed equipment, including US$1,000 to install and register a roulette machine and US$1,000 for a casino table. Supplying physical devices into Ghana touches the Commission's schedule even though supplying software does not.

The practical route for a supplier is commercial. Integrate with an operator that already holds the right class, and let the operator carry the license, the software certification filing and the reporting.

Who can apply for a Ghana gaming license?

Only a Ghanaian limited liability company can apply. Section 14 of the Gaming Act, 2006 (Act 721) requires an identifiable office, a registered service mark or logo, and the minimum stated capital. Act 721 also requires criminal clearance for every director, a tax clearance certificate, and partly or wholly Ghanaian ownership.

The corporate shape comes from the Companies Act, 2019 (Act 992). A company incorporated under Act 992 must have at least two directors, and at least one director must be ordinarily resident in Ghana at all times.

On Ghanaian ownership, read the statute carefully. Act 721 requires the applicant to be partly or wholly Ghanaian owned and sets no percentage. The Gaming Commission of Ghana repeats the same wording in its published licensing requirements, again without a figure.

Published guides often quote a minimum of 10% Ghanaian equity. That figure came from section 28 of the Ghana Investment Promotion Centre Act, 2013 (Act 865), which let a non-Ghanaian join a joint enterprise on US$200,000 of foreign capital provided the Ghanaian partner kept at least 10% of the equity, not from Act 721. Act 865 was repealed on 15 July 2026 by the Ghana Investment Promotion Authority Act, 2026 (Act 1173), which set no general minimum capital for non-trading joint ventures or wholly foreign enterprises and did not restate the 10% equity floor. Section 31 keeps a threshold only for trading enterprises, at US$500,000 in cash and at least 75% qualified Ghanaian staff. The old Act also reserved gambling activity directly: section 27(1)(h) of Act 865 kept all aspects of pool betting and lotteries, football pool aside, for Ghanaians and wholly Ghanaian owned enterprises. Section 32 of Act 1173 cuts the reserved list to six activities and gambling is not among them, so Ghanaian participation is now a question for Act 721 alone. Treat the percentage as unsettled and confirm the Commission's current expectation before fixing a cap table.

What is settled is that some Ghanaian ownership is required, and that the fee schedule prices the two states very differently. A wholly Ghanaian owned applicant pays US$100,000 for an online sports betting license. A partly Ghanaian owned applicant pays US$300,000. The bands turn on whether any foreign shareholding exists, not on its size, so a foreign-backed applicant sits in the higher band however small the foreign stake. The schedule carries exactly two positions, Partly Ghanaian Owned and Wholly Ghanaian Owned, with nothing in between. Nor does a nominal Ghanaian shareholder solve it any longer: section 35(3) of Act 1173 requires a wholly Ghanaian owned enterprise that has a non-Ghanaian as a beneficial owner or director to meet the section 31 capital threshold anyway, so the structure now breaks at the level of the investment law rather than the gaming one.

Directors face real vetting. Every director completes a Personality Note and an anti-money laundering form for the security agencies. Section 14(2) blocks a license where a director is an undischarged bankrupt, has an unrescinded arrangement with creditors, or has been convicted of an offence involving fraud or dishonesty.

Registration with the Ghana Investment Promotion Authority applies to any enterprise with foreign participation, however small the foreign shareholding, and sections 34 and 35 of Act 1173 make that registration renewable every year.

How much does a Ghana gaming license cost?

Published state fees for a Ghana gaming license start at US$300,000 for an online sports betting grant to a partly Ghanaian owned company, plus US$50,000 renewal and US$50,000 annual operational fee. Land-based grants are lower: US$40,000 sports betting, US$50,000 casino. All figures come from L.I. 2512 of 2025, and the Commission reproduces the same schedule in its own published document, Requirements for a Gaming Licence, which is the easier source to open and to check. Two official sources title that instrument differently: the Gaming Commission's own document heads the schedule "Fees and Charges (Miscellaneous Provisions) Regulations, 2025", while the Ghana Investment Promotion Centre publishes its fees under the "Fees and Charges (Miscellaneous Provisions) (Amendment) Regulations, 2025". Both refer to L.I. 2512, so cite the number rather than the title.

Two gaps in the table are gaps in the schedule itself rather than omissions here. The schedule prices a hybrid sports betting renewal and an annual operational fee but lists no grant fee for hybrid sports betting, and it prices branch fees only for land based and hybrid sports betting. Confirm both with the Commission before modelling a hybrid launch or a branch network.

Three things sit on top of the schedule and change the real number.

Minimum stated capital comes first. The Commission requires US$2,500,000 for casinos, US$2,000,000 for sports betting and US$1,500,000 for route operations, measured as assets and property. The legal basis sits in section 22 of Act 721, which leaves the paid-up share capital to the Board, and section 71(a), which lets the Minister amend the minimum capital requirement by legislative instrument on the Board's advice. Both figures are therefore movable by decision rather than fixed by statute. On top of that the applicant must agree to maintain an amount of cash or cash equivalent that the Commission determines. This is committed capital, not a nominal share figure, and Act 721 provides no bond or guarantee mechanism to reduce it.

Per-employee charges come second. Key employee registration costs US$400 per employee, with an annual operational fee of US$500 per employee. Support employees outside sports betting carry US$50.

Corporate and regulatory setup comes third. Incorporation under the Companies Act, 2019 (Act 992), registration with the Ghana Investment Promotion Authority, tax registration and the anti-money laundering file each carry their own fee and their own lead time. One structural point explains the online premium. Section 16(2) of Act 721 sets the license fee at two percent of minimum stated capital. Two percent of US$2,000,000 is US$40,000, exactly the land-based sports betting grant. Two percent of US$2,500,000 is US$50,000, exactly the land-based casino grant.

Section 21(2) sets renewal at one percent, which again matches the casino and route operations renewals exactly. Land based sports betting is the one line that breaks the pattern: one percent of US$2,000,000 is US$20,000, while the schedule charges US$25,000. The schedule wins, and the mismatch is a reminder that the real money in Ghana lives in the legislative instrument rather than in the Act. The US$300,000 online band is 15% of stated capital, well above the statutory rate, because L.I. 2512, made under the Fees and Charges (Miscellaneous Provisions) Act, 2022 (Act 1080), sets it there.

The gap between US$300,000 and US$100,000 is a localisation premium written into the price list, not a negotiating position.

Note also that the schedule denominates every fee in US dollars or the cedi equivalent, while a Ghanaian operator earns in cedi. Currency movement between the two is a real cost that no fee table shows.

What taxes do licensed operators pay in Ghana?

Licensed operators in Ghana pay 20% of gross gaming revenue. The Ghana Revenue Authority defines gross gaming revenue as the total amount staked or wagered less prizes or gross winnings paid, in Amended Practice Note DT/Lottery/Vrs2/2024 of 24 April 2024. Paragraph 5.1.3 of that Note is the operative wording: the gross gaming revenue from lottery operations is taxed at 20%, the chargeable income of a person from lottery operations is the gross gaming revenue, and any chargeable income outside lottery operations is charged separately. The 20% therefore stands in place of corporate income tax on gaming income rather than on top of it.

That answers the question published guides get wrong most often. A licensed Ghanaian operator does not pay 20% on gross gaming revenue and 25% corporate income tax on the same income. Where a company earns income outside gaming operations, that other income is charged separately.

It also answers the opposite error. Some aggregator pages state that Ghana has no specific tax on gross gaming revenue. Ghana does, at 20%, and it applies to sports betting operators, casino operators, route operators, remote interactive games operators, private lotto operators and other games of chance operators alike.

Player winnings are no longer taxed. The 10% withholding tax on gross winnings from lottery was abolished on 2 April 2025 by the Income Tax (Amendment) Act, 2025 (Act 1129), which removed winnings from lottery from the charging provision and removed the payer's obligation to withhold.

The filing calendar is monthly and annual. The gross gaming revenue return and payment fall due by the 15th day of the month after the month the return covers. An annual return and any outstanding tax fall due no later than four months after the end of the basis period.

Loss months carry forward. Where an operator records negative gross gaming revenue in a month, the Practice Note allows that negative figure to be carried into later months and deducted from positive gross gaming revenue. That is a genuine cash-flow cushion in a bad month. It sits in the Practice Note rather than in the Income Tax Act, and that Note has already been amended once, so model it as guidance rather than as a permanent feature.

How long is a Ghana gaming license valid and how long does approval take?

A Ghana gaming license is valid for 12 months and is renewable annually under section 21(1) of the Gaming Act, 2006 (Act 721). On timing, section 16(1) obliges the Gaming Commission of Ghana to grant a license within twelve months of receiving the application, provided the conditions are met and the fee is paid.

Twelve months is a deadline, not a forecast. Published practitioner estimates put a straightforward Ghanaian application well inside it, but the pace is set by the security checks rather than by the Commission's desk. Director vetting through the National Intelligence Bureau and the Criminal Investigation Department is the usual critical path, and a foreign director adds INTERPOL and Ministry of Foreign Affairs referrals to that chain.

A refusal is not the end of the road. Section 16(4) requires the Board to give written reasons within seven days. Section 16(5) allows the applicant to petition the Minister for the Interior and, if still dissatisfied, to seek redress in court.

Renewal starts before expiry. The Commission writes to the operator two months before the license expires setting out the process, but section 21 puts the duty to apply on the operator. Letting a license lapse attracts an administrative penalty of 10% of the renewal fee.

Two revocation triggers catch new entrants in particular. Section 20 allows the Commission to revoke where a company fails to use its license within six months of the grant, or stops trading for six continuous months. Section 20 also allows revocation where a director is appointed whose conviction is less than ten years old, so board changes after the grant carry the same test as before it.

What are the ongoing obligations of a Ghana licensee?

A Ghana licensee must maintain the Commission-determined cash balance, renew annually with audited accounts and tax clearance, and file monthly gross gaming revenue returns. Anti-money laundering duties run to the Financial Intelligence Centre under the Anti-Money Laundering Act, 2020 (Act 1044), advertising goes to the Commission for pre-approval, and minors stay out. These duties are separate from the conditions for getting licensed.

The minimum bankroll rule is Ghana's own. Section 23 of Act 721 requires a license holder to hold cash or cash equivalents in proportion to paid-up capital and the level of operations, in an amount the Board judges sufficient to protect players against default on gaming debts.

The mechanics are strict. A holder whose balance falls below the determined amount must notify the Commission in writing within 24 hours and state how it will fix the shortfall. If the shortfall is not made good within 72 hours of that notice, the Board suspends the operation, investigates, and directs remedial action. Persistent failure attracts a penalty of up to the cedi equivalent of US$20,000 or revocation.

Renewal is more than a payment. Alongside the renewal fee and the annual operational fee, the Commission requires audited financials, tax clearance certificates for the company and its directors, a completed anti-money laundering form evidencing source of funds, a clear statement of the beneficial owner, updated software certification, and notice of any change to shareholders, directors, registered address or key employees.

Advertising is pre-cleared, and the Guidelines are detailed. Materials are vetted and approved by the Commission before they run. Celebrities may not be used to promote betting. Responsible gambling warnings must appear at not less than 30% of the largest font size in print, television and radio advertisements are barred from prime time, and stationary outdoor advertising may not sit within 200 metres of preschools, first and second cycle schools or children's playgrounds. Approval runs in two steps: the script or storyboard first, then the finished recording.

Anti-money laundering duties are written for gaming specifically. Section 35 of the Anti-Money Laundering Act, 2020 (Act 1044) bars the grant or renewal of a game of chance licence unless the applicant proves the lawful origin of its capital, or of the additional capital on a renewal. The same section requires the operator to verify the identity of anyone who buys or exchanges chips or tokens against a document showing name and address, to keep a register of gaming transactions recording the nature and amount of currency and the full name and address of the person, and to preserve that register for five years after the last entry. Our AML Compliance page sets out how that documentation is built.

Player protection is statutory. Act 721 defines a child as a person under 18 and section 48 bars anyone responsible for a gambling machine from letting a child use it or enter the place where it operates. The Commission also runs a national self-exclusion programme that licensees are expected to honour.

Access to records is a standing condition. Section 14(1)(e) requires the applicant to agree that the Commission may inspect its bank accounts and other financial records, and Act 721 gives inspectors power of entry.

What happens if an operator serves Ghanaian players without a license?

Unlicensed gaming is an offence in Ghana, but Act 721 penalises it by venue rather than in general. Section 62(a) covers operating a casino without a license. Section 63(1) covers a game of chance at a club which is not a casino. The Gaming Commission of Ghana also penalises unlicensed operation administratively, without going to court.

The two offences differ in direction. Section 62(a) sets a ceiling: a fine of not more than 1,000 penalty units, or imprisonment of not more than three years, or both. Section 63(1) sets a floor: not less than 1,000 penalty units, or not less than three years, or both. In money those ceilings and floors are small. One penalty unit is GH¢12.00 under the Fines (Penalty Units) Act, 2000 (Act 572), a value the Ghana Revenue Authority still publishes, so 1,000 penalty units is GH¢12,000.

The Commission also has an administrative route that does not need a court. Its schedule penalises operating without a valid license at 10% of the license fee plus 30% of the annual operational fee, and separately penalises misrepresentation of information at US$20,000, breach of Commission guidelines at US$5,000, and delay in producing documents the Commission requests at US$10,000. That contrast is the point. The criminal fines in Act 721 are nominal in real money, while the Commission's administrative penalties are set in dollars and applied without a court, so the instrument that actually deters an operator is the schedule, not the offence.

The practical conclusion for an offshore operator is short. A Curacao, Anjouan or Malta license gives no right to take Ghanaian players. Ghana licenses the operator serving its market, and the Commission's 2025 board mandate puts illegal operators on the agenda explicitly.

Director exposure follows the offence. Section 63(2) reaches every director personally, but only for an offence under section 63(1) or section 61, and only where the director cannot prove absence of consent and due diligence. Whether Act 721's venue-based offences reach a purely remote operator with no Ghanaian premises has not been tested, which is a reason for caution rather than comfort. Section 14(2) separately blocks a license anywhere in Ghana for a director convicted of fraud or dishonesty.

What changed in Ghanaian gambling regulation in 2023 to 2026?

Four changes matter. The Income Tax (Amendment) Act, 2023 (Act 1094) introduced the 20% tax on gross gaming revenue. The Income Tax (Amendment) Act, 2025 (Act 1129) abolished the 10% withholding tax on winnings on 2 April 2025. The Gaming Commission of Ghana issued Guidelines on Advertisement in January 2025 and refreshed its governing board in June 2025.

2023 reset the tax model. The Ghana Revenue Authority implemented the gross gaming revenue regime from 1 May 2023 and set out the mechanics in Practice Note DT/Lottery/01/2023, amended on 24 April 2024 by DT/Lottery/Vrs2/2024. The same reform introduced a 10% withholding tax on gross winnings from lottery.

2025 reversed half of that. Parliament passed the repeal under a certificate of urgency in March 2025 and the Income Tax (Amendment) Act, 2025 (Act 1129) took effect on 2 April 2025. Players now receive winnings gross. The 20% operator tax survived untouched.

2025 also tightened conduct and refreshed leadership. The Gaming Commission of Ghana Guidelines on Advertisement, published in January 2025, brought pre-approval, the celebrity ban and the siting rules into a single document. A new governing board was sworn in during June 2025 with a mandate covering illegal operators, underage gambling and modernisation.

2026 changed the corporate layer rather than the gaming layer. The Ghana Investment Promotion Authority Act, 2026 (Act 1173) received assent on 15 July 2026, replacing the Ghana Investment Promotion Centre with the Ghana Investment Promotion Authority and removing the general minimum foreign capital thresholds that had applied since 2013.

Two items are signalled but not law. The Commission has indicated that a revised fees regime is coming, and a Legislative Instrument to modernise the framework for online gaming has been under discussion without being enacted. Neither has changed the position set out on this page, and both should be checked before a business case is fixed.

Advantages of a Ghana gaming license

Ghana offers a fully licensed market with one gaming regulator, a statutory framework in place since 2006 and an onshore license that banks and payment providers treat as regulated rather than offshore. The abolition of the player winnings tax on 2 April 2025 improved the product for Ghanaian players without adding cost to the operator.

Tax treatment is cleaner than it first looks. The 20% on gross gaming revenue replaces corporate income tax on gaming income rather than sitting on top of it, and negative months carry forward against later positive months.

The regulatory perimeter is clear. One statute, one commission, a published fee schedule and published licensing requirements mean an applicant can price and plan the application from public documents rather than from intermediaries.

Enforcement has an owner. A governing board took office in June 2025 with an explicit mandate on illegal operators. Treat that as a stated direction rather than a delivered result, and expect to compete against unlicensed supply in the meantime.

The license is genuinely obtainable. Global brands hold Ghanaian licenses and new entrants continue to be licensed, so the framework is operational rather than theoretical.

Disadvantages and limitations of the Ghanaian regime

A Ghana gaming license is national and nothing more. It carries no rights in Nigeria, Cote d'Ivoire or any other West African market, each of which licenses separately. Entry is also capital heavy, the license must be renewed every year, and the online fee band for a foreign-backed applicant is three times the wholly Ghanaian rate.

Capital is the largest single constraint. US$2,000,000 of stated capital for sports betting, or US$2,500,000 for casino, sits alongside a Commission-determined cash balance under section 23, with no bond or guarantee available to reduce either.

The offshore holding model does not work here. Act 721 requires a Ghanaian limited liability company, at least one ordinarily resident director and Ghanaian participation in the shareholding, so the structure has to be built locally rather than flagged.

Annual renewal is an operating cost, not an administrative formality. Audited accounts, tax clearance for the company and every director, refreshed anti-money laundering documentation and updated software certification fall due each year.

Two figures create budgeting uncertainty. The minimum Ghanaian shareholding percentage is no longer stated in any current instrument following the repeal of the Ghana Investment Promotion Centre Act, 2013 (Act 865), and the Commission has signalled a revised fee regime without publishing it. Both should be confirmed with the Commission before capital is committed.

Currency exposure runs one way. Fees are denominated in US dollars or the cedi equivalent while revenue is earned in cedi, so a depreciating cedi raises the real cost of every fee in the schedule.

Why choose MGL for Ghana gaming licensing?

MGL builds the Ghanaian structure a Gaming Commission of Ghana application requires, then runs the application itself. That covers incorporation under the Companies Act, 2019 (Act 992), the ordinarily resident director, the Ghanaian shareholding question, registration with the Ghana Investment Promotion Authority and the full license file. MGL has delivered 300+ licenses across jurisdictions.

The work splits into four stages.

Structure comes first, because Ghana rejects the offshore holding pattern. That means a Ghanaian limited liability company, at least two directors with one ordinarily resident, a registered service mark or logo, an identifiable office and a shareholding that satisfies section 14(1)(g).

The application file comes second. Business proposal, director profiles, tax clearance certificates, description of operations, industry analysis, odds and game rules, five-year financial projections, software certification and technical provider details all go to the Commission together.

Vetting comes third and is where timing is decided. MGL prepares directors for the Personality Note and anti-money laundering forms and for referrals to the National Intelligence Bureau, the Criminal Investigation Department and, for foreign directors, INTERPOL.

Compliance and renewal come fourth. Anti-money laundering documentation for the Financial Intelligence Centre, tax registration with the Ghana Revenue Authority, the monthly gross gaming revenue return, and the annual renewal file with audited accounts.

MGL does not promise approval or a decision date. Both belong to the Commission and to the security agencies.