Land-based casinos in Uganda will now have to pass on a 15% winnings tax to its customers, following a proposal to amend the country’s Income Tax (Amendment) Bill 2026.
As a result of President Yoweri Museveni’s proposal, the Ugandan government has removed the previous exemption afforded to land-based casinos, which meant they did not need to include a 15% withholding tax on winnings in their tax bill.
The 15% withholding tax will apply to net winnings, as it does for online betting and gaming.
The approval of Museveni’s proposal has now eliminated that disparity between online and land-based casinos.
The proposal is expected to increase tax income to Shs65 billion ($17.5 million).
Maximus Ochai, chairperson of Uganda’s Committee on Finance Planning and Economic Development, said the removal of the exemption on land-based casinos would help to protect this figure, which is expected following the harmonisation of various betting and gaming tax rates.
“The committee examined the Income Tax (Amendment) Bill and the president’s request and agrees with the president that the exemption granted to land-based casinos will create unnecessary opportunities for tax avoidance and revenue leakage since it establishes different tax treatment for substantially similar gaming activities solely on the platform through which they are conducted,” he said.
Harmonisation of gambling taxes in Uganda
In April, Uganda approved the Lotteries and Gaming (Amendment) Bill 2026, which set a harmonised 30% tax rate for both betting and gaming.
Previously, Uganda taxed betting activities at 20% due to its perception of being a lower risk to players than gaming.
According to H2 Gambling Capital, Uganda’s total interactive segment generated $435.3 million in gross win in 2025. H2GC expects the sector to surpass $1 billion in annual gross win by the end of 2029.
Alongside Uganda, several other jurisdictions in Africa have sought to alter their tax regimes for gambling.
In Kenya, authorities last year introduced a 5% levy on every withdrawal from a betting wallet, as well as a 5% excise duty on deposits.
Meanwhile, Nigeria’s Lagos state introduced an immediate 5% withholding tax on player winnings in February this year.
乌干达的实体赌场现在必须向其客户代扣代缴15%的赢利税，此前该国提出了修订《2026年所得税（修正）法案》的提案。
根据总统约韦里·穆塞韦尼的提案，乌干达政府取消了此前给予实体赌场的豁免，该豁免意味着实体赌场无需在其税单中计入15%的赢利预扣税。
与在线博彩和游戏一样，15%的预扣税将适用于净赢利。
穆塞韦尼提案的获批现已消除了在线赌场与实体赌场之间的这一差异。
该提案预计将增加650亿先令（1750万美元）的税收收入。
乌干达财政规划与经济发展委员会主席马克西姆斯·奥柴表示，取消对实体赌场的豁免将有助于保障这一数字，这是在统一各类博彩和游戏税率后所预期的结果。
“委员会审查了《所得税（修正）法案》以及总统的请求，并同意总统的观点，即给予实体赌场的豁免将造成不必要的避税和收入流失机会，因为它仅根据开展博彩活动的平台，对实质上相似的博彩活动确立了不同的税收待遇，”他表示。
乌干达博彩税的统合
今年4月，乌干达批准了《2026年彩票与博彩（修正）法案》，该法案为博彩和游戏设定了统一的30%税率。
此前，乌干达对博彩活动征收20%的税，原因是其认为博彩对玩家的风险低于游戏。
根据H2 Gambling Capital的数据，乌干达的互动业务板块在2025年产生了4.353亿美元的毛赢利。H2GC预计，到2029年底，该行业的年度毛赢利将超过10亿美元。
除乌干达外，非洲其他几个司法管辖区也试图改变其博彩税收制度。
在肯尼亚，当局去年推出了对博彩钱包每笔提款征收5%的税费，以及对存款征收5%的消费税。
与此同时，尼日利亚拉各斯州在今年2月推出了对玩家赢利立即征收5%的预扣税。