Uganda suggests a unified 30% GGR tax along with an extra burden on net winnings

(AsiaGameHub) –   The Ugandan government has put forward proposals to increase the tax load on gambling, impacting both operators and players.

Last week, Ugandan lawmakers proposed the Lotteries and Gaming (Amendment) Act 2026; if approved, this legislation would standardize the betting tax at a 30% GGR rate, aligning it with iGaming.

In addition, the Income Tax (Amendment) Bill 2026 was tabled, introducing a 15% withholding tax on net winnings from betting and gaming activities.

Should these bills be ratified, both will take effect starting 1 July this year.

Unifying Gambling Taxes in Uganda

Currently, Uganda’s gambling tax system is divided into two tiers under the Lotteries and Gaming (Amendment) Act 2023.

That 2023 bill raised the tax on gaming activities—including casinos—from 20% to 30%, as these were deemed more harmful to players.

Betting, meanwhile, currently carries a 20% tax rate because it is a lower-margin activity for operators.

If Uganda’s unified 30% tax rate is implemented, it will make the country’s gambling tax burden one of the highest on the continent.

Uganda is not alone among African nations looking to adjust gambling taxes and shift the burden onto players.

Neighboring Kenya introduced a 5% tax on every betting wallet withdrawal last year, along with a 5% excise duty on deposits.

In February this year, Nigeria’s Lagos State implemented an immediate 5% withholding tax on winnings.

Uganda’s Gambling Market Performance

According to data from H2 Gambling Capital, Uganda’s gambling market has seen consistent growth in recent years.

The total interactive market recorded a gross win of $438.3 million in 2025, with this figure expected to rise to $995.5 million by the end of 2029.

Sports betting is the dominant activity in Uganda, accounting for $328 million of the interactive gross win total in 2025.

However, the market faces challenges with illegal gambling: the offshore interactive segment generated $114.8 million in 2025 gross win, making up over 26% of the total interactive market.