Uganda floats harmonized 30% GGR tax rate plus 15% on player winnings

Tuesday, April 14, 2026 7:33 PM
Photo: Shutterstock
  • Rory Calland, Next.io

A bill seeking to amend the nation’s Lotteries and Gaming Act was lodged by Matia Kasaija, Uganda’s Minister of Finance, Planning and Economic Development, on 31 March.

As per the extant Lotteries and Gaming Act, passed into law in 2016 and last amended in 2023, the tax burden on operators for gaming activity is already 30% of GGR.

The current system is two-tiered however, with the tax rate on betting activity set at 20%. If the bill is enacted by Parliament, these two rates would be simplified into a unified 30% tax.

In addition to the tax harmonization proposal for operators, players could also be in line to take on a higher tax burden if all proposed amendments are approved.