Uganda has removed the land-based casino exemption from its 15% tax on player winnings. President Yoweri Museveni proposed the amendment to the Income Tax (Amendment) Bill 2026, and parliament approved it.
Land-based operators had not been withholding the 15% from customers, unlike online bookmakers and casinos, which pay tax on net winnings. The playing field is now level. The government estimates the change will bring in 65 billion Ugandan shillings ($17.5 million).
Tax alignment
Maximus Ochai, chair of parliament's finance committee, said the exemption had created loopholes for tax avoidance because land-based and online operators run essentially the same business and should not pay differently.
In April 2026 Uganda already unified its betting and gaming tax at 30% GGR. Before that, bookmakers paid 20% and gaming operators paid 30%. Authorities had considered betting less risky for players.
H2 Gambling Capital data shows Uganda's online segment generated $435.3 million in gross revenue in 2025. Analysts expect the figure to cross $1 billion by the end of 2029.
African trend
Uganda is not alone: Kenya introduced a 5% charge on withdrawals from betting wallets plus a 5% excise on deposits in 2025. Nigeria's Lagos state launched a 5% tax on player winnings in February 2026.
