Uganda Proposes 30% Tax on Betting Revenue and 15% Levy on Gambling Winnings

(AsiaGameHub) –   Uganda’s gambling sector is expanding rapidly, prompting lawmakers to seek a larger portion of the revenue. Interactive gross win figures reached $438.3 million in 2025 and are projected to rise to $995.5 million by 2029, based on H2 Gambling Capital data. Sport betting was the primary driver, generating $328 million in gross win for 2025, while offshore platforms accounted for $114.8 million, representing over 26% of the interactive total.

Good to Know

• Uganda seeks to tax betting at 30% GGR, increasing from the current 20%.
• A separate bill proposes adding a 15% withholding tax on net winnings from betting and gaming.
• If both bills are passed, the changes would take effect on 1 July 2026.

Uganda Introduces Heavier Gambling Tax Measures

In light of this, two new legislative proposals target both operators and bettors. The Lotteries and Gaming (Amendment) Bill, 2026 aims to raise the betting tax rate to 30% GGR, aligning it with the iGaming sector. Simultaneously, the Income Tax (Amendment) Bill, 2026 seeks to impose a 15% withholding tax on net winnings from betting and gaming. These measures were included in Uganda’s broader 2026 to 2027 tax package.

Currently, Uganda applies different tax rates across gambling activities. Following the 2023 reform, gaming activities, including casinos, were adjusted to 30%, whereas betting remained at 20% due to thinner profit margins. Should the new proposal be enacted, this disparity will be eliminated, bringing betting in line with gaming at the 30% rate.

The implementation date is imminent. If approved, both proposals would become effective on 1 July 2026, leaving operators with limited time to adjust to a higher tax burden and leaving players facing a direct reduction in net returns. iGaming Business noted that the harmonized 30% rate would place Uganda among the countries with the highest gambling tax burdens in Africa. Uganda is not the only nation moving in this direction; Kenya introduced a 5% tax on betting wallet withdrawals and a 5% excise duty on deposits last year, and in February 2026, Lagos, Nigeria, also implemented a 5% withholding tax on winnings