title: Uganda — Tax: What is the tax take? | advennt.io canonical: https://advennt.io/jurisdictions/uganda/taxes/ [Jurisdictions](https://advennt.io/jurisdictions/) [Uganda](https://advennt.io/jurisdictions/uganda/) Tax Uganda · Question 05 of 11 # Tax: What is the tax take? Mixed · Probable · AI-generated · [Back to full Uganda report →](https://advennt.io/jurisdictions/uganda/) 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… ## Full section analysis 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.