Zambia proposes extending betting levy to mobile lotteries and online betting
Regulation1 min read
Zambia’s 2027 budget proposes clarifying that online betting falls under the Betting Levy rather than income tax, the Zambia Revenue Authority (ZRA) said. The levy remains 5% on deposits and withdrawals, while the proposals would extend it to activities including mobile phone lotteries and require levy collection agents to remit funds within a prescribed period.
Zambia’s proposed betting tax changes would clarify that online operators fall under the Betting Levy rather than income tax, according to a Zambia Revenue Authority tax overview. Finance Minister Situmbeko Musokotwane announced the measures, which are included in the 2027 Budget.
The proposed budget would extend the levy to activities including mobile phone lotteries and introduce a remittance deadline for collection agents. It includes provisions for inspection fees for betting houses and lottery operations.
Betting companies currently charge and remit a 5% levy on deposits to and withdrawals from betting accounts. Operators must file monthly returns and pay within ten days of each month's end. The ZRA said players ultimately bear the levy. The 2027 budget proposes no change to the rate.
Current law centres on transactions involving betting accounts, according to the ZRA. Mobile phone lotteries are outside that framework because users pay with airtime deductions instead of using betting accounts. The government proposes extending the levy to remote betting and gaming activities that work differently from conventional online betting. The budget documents leave unspecified both the calculation method for the levy on mobile phone lotteries and who would collect it.