Uganda casino operators seek to retain 30% GGR tax framework
Regulation2 min read
Uganda’s land-based casino operators are asking to remain under the 30% gross gaming revenue tax framework instead of the 15% withholding tax on winnings. The Uganda Gaming Operators Association says calculating individual player wins would raise compliance costs and put almost 2,500 jobs at risk; the withholding tax is provided for by the Income Tax (Amendment) Act, 2026.
Ugandan land-based casino operators are challenging a 15% withholding tax on gaming winnings and asking to remain under the existing 30% gross gaming revenue framework. The Uganda Gaming Operators Association says calculating individual wins would increase compliance expenses and create operational difficulties, while the tax could put almost 2,500 jobs at risk.
UGOA chairman Robert Kabonero said the association wanted a collection method suited to land-based casinos. UGOA said transactions were easier to track through online player accounts than individual winnings at physical casinos. A customer’s overall net position can be difficult to establish when they buy chips, change games and redeem remaining chips at the end of a visit. The association said enforcement would require additional player identification, transaction monitoring and reconciliation.
UGOA proposed independent audits, tighter oversight, distinct financial records, clearer transaction categories and separate licences for online and physical casinos. Kabonero said the existing 30% gross gaming revenue framework, based on total wagers minus winnings paid out, would provide more reliable government revenue with better controls and enforcement.
The Income Tax (Amendment) Act, 2026, approved on 20 August and gazetted on 28 August, provides for the tax. The 15% withholding tax applies to gaming and betting winnings, defined as the payout minus the stake. Parliament rejected a proposed exemption for land-based casino profits on 4 August, leaving an exemption for winners paid by the national lottery operator. Parliament said the proposed casino exemption might enable tax evasion and revenue leakage.
A public notice from the Uganda Revenue Authority clarified the tax’s application; it was first issued on 30 October and revised on 2 November 2026. The notice calculates casino table-game winnings as chips cashed out less those purchased by the player during a visit. For slot machines, cash put in is deducted from cash taken out. Sports betting companies must deduct the tax before winnings are paid or credited; online gaming net gains are subject to 15% withholding at each withdrawal.
The URA requires licensed operators to submit monthly Gaming Information Returns detailing player transactions, display tax notices, show withholding tax on receipts or transaction records and retain records for five years.
UGOA is seeking further discussions with industry and government stakeholders and a joint technical working group to assess collection difficulties and propose a solution.