Gaming tax is GGR-based and levied under the Gaming Act, collected by TRA since 1 July 2017. Third-party legal guidance (2025) reports sports betting and online gaming taxed at 25% of GGR, casinos at 18% of GGR, and national lottery at 20% of GGR; virtual games were proposed at 10% of GGR. A 5% portion of gambling tax revenue is earmarked for the Sports Development Fund. Casinos (land-based and internet) file weekly; sports betting, lotteries, slot/route operations and forty-machines sites file monthly. Operators withhold tax on player winnings, remitting by the 7th of the following month. Gaming tax is treated as full and final satisfaction of the operator's income-tax obligation for the period. A mobile-money levy adds an effective cost layer.
Jurisdictions › Tanzania › Tax
Tanzania · Question 05 of 11
Tax: What is the tax take?
Mixed · Probable · AI-generated · Back to full Tanzania report →
Key section parameters
| Jurisdiction | Tanzania (TZ) |
|---|---|
| Regulator | Recorded in register |
| Favourability | Mixed |
| Confidence | Probable |
| Review status | AI-generated |
| Last collected | 18 Oct 2026 |
Summary answer
Gaming tax is GGR-based and levied under the Gaming Act, collected by TRA since 1 July 2017. Third-party legal guidance (2025) reports sports betting and online gaming taxed at 25% of GGR, casinos at 18% of GGR, and national lottery at 20% of GGR; virtual games were proposed at 10% of GGR. A 5% port…