Kenya's gambling regime operates under the Gambling Control Act, 2025, implemented through six sets of regulations published between 29 June and 2 July 2026. The licensing fee and capital schedule under the Gambling Control (Licensing) Regulations 2026 is the subject of an active judicial review, Judicial Review E251 of 2026, with the High Court having narrowed its stay on 7 August 2026 and adjourned a scheduled 2 October 2026 ruling to a 12 October 2026 mention for further directions. Alongside the licensing question, operators face four layered tax obligations: a 15% betting/gaming tax on gross gaming revenue (15% of turnover for lotteries), a 5% deposit excise now extended to horse racing, a 5% withholding tax on withdrawals, and a reinstated 20% withholding tax on winnings under the Finance Act, 2026. Player-protection obligations under the Conduct of Gambling Operations Regulations, 2026 (L.N. 112), including real-time self-exclusion for online platforms, remain in force and unchanged.
Jurisdictions › Kenya › Overview
Kenya · Question 01 of 11
Overview: What kind of market is this?
Mixed · Probable · AI-generated · Back to full Kenya report →
Key section parameters
| Jurisdiction | Kenya (KE) |
|---|---|
| Regulator | Recorded in register |
| Favourability | Mixed |
| Confidence | Probable |
| Review status | AI-generated |
| Last collected | 11 Oct 2026 |
Summary answer
Kenya's gambling regime operates under the Gambling Control Act, 2025, implemented through six sets of regulations published between 29 June and 2 July 2026. The licensing fee and capital schedule under the Gambling Control (Licensing) Regulations 2026 is the subject of an active judicial review, Ju…
Key headwinds & conditions
- Volatile tax regime
- Recently completed regulator transition (BCLB->GRA), with subsidiary instruments still being finalised
- High licence capital and fee thresholds under the Gambling Control Regulations 2026