Under the Lotteries and Gaming (Amendment) Act 2023, gaming (casino) is taxed at 30% of GGR and betting at 20% of GGR — computed on total staked less payouts. Withholding tax on game winnings was removed effective 01.07.2023, but betting payouts attract 15% withholding as a final tax. Corporate income tax is 30%. The Lotteries and Gaming (Amendment) Bill 2026 would harmonise the operator rate to a single 30% GGR, and the Income Tax (Amendment) Bill 2026 would add a 15% withholding tax on net winnings across betting and gaming, both effective 1 July 2026 if passed.
Jurisdictions › Uganda › Tax
Uganda · Question 05 of 11
Tax: What is the tax take?
Mixed · Probable · AI-generated · Back to full Uganda report →
Key section parameters
| Jurisdiction | Uganda (UG) |
|---|---|
| Regulator | Recorded in register |
| Favourability | Mixed |
| Confidence | Probable |
| Review status | AI-generated |
| Last collected | 18 Oct 2026 |
Summary answer
Under the Lotteries and Gaming (Amendment) Act 2023, gaming (casino) is taxed at 30% of GGR and betting at 20% of GGR — computed on total staked less payouts. Withholding tax on game winnings was removed effective 01.07.2023, but betting payouts attract 15% withholding as a final tax. Corporate inco…