The dominant fiscal feature is the 10% excise duty on betting stakes introduced under the Customs and Excise (Amendment) Act 2025, payable on amounts staked from September 2025, remitted monthly by licensed operators, and upheld by the Constitutional Court against industry challenge. ZRA characterises it as a consumption tax borne by bettors. A separate presumptive tax on gaming/betting applies via ZRA. Corporate income tax standard rate is 35%. A 15% withholding tax on winnings from gaming, betting and lottery applied for the 2023 and 2024 charge years. Because the headline levy is stake/turnover-based rather than GGR-based, the effective burden is high relative to peers and has triggered operator exits.
Jurisdictions › Zambia › Tax
Zambia · Question 05 of 11
Tax: What is the tax take?
Unfavourable · Probable · AI-generated · Back to full Zambia report →
Key section parameters
| Jurisdiction | Zambia (ZM) |
|---|---|
| Regulator | Recorded in register |
| Favourability | Unfavourable |
| Confidence | Probable |
| Review status | AI-generated |
| Last collected | 18 Oct 2026 |
Summary answer
The dominant fiscal feature is the 10% excise duty on betting stakes introduced under the Customs and Excise (Amendment) Act 2025, payable on amounts staked from September 2025, remitted monthly by licensed operators, and upheld by the Constitutional Court against industry challenge. ZRA characteris…