Government Moves to Enforce 15% Tax on Betting Winnings

The National Lotteries and Gaming Regulatory Board (NLGRB) and the Uganda Revenue Authority (URA) have held an engagement with licensed gaming operators on the enforcement of a 15% withholding tax on betting and gaming winnings.

NLGRB Chief Executive Officer Denis Mudene said the tax, introduced under Section 131 of the Income Tax (Amendment) Act, 2026, requires operators to withhold 15% on winnings, calculated as the difference between the payout and the amount staked. The requirement does not apply to winnings paid out by a person licensed to conduct the National Lottery.

Mudene noted that licensed operators remain significant contributors to Uganda's economy, citing tax revenues, employment, investment and innovation as key areas of impact.