Uganda Eliminates Land-Based Casino Exemption in 15% Winnings Tax Alignment
TL;DR — Uganda removed the land-based casino exemption from the 15% winnings tax via President Museveni’s proposed amendment, aligning it with online gaming on net winnings. The change protects Shs65 billion in expected tax revenue and follows a 30% harmonised rate approved in April. H2GC data shows the interactive sector at $435.3M GGR in 2025, projected to exceed $1B by 2029.
SCCG Take — The alignment closes platform-based tax avoidance risks and levels treatment for operators. Regulators gain clearer revenue protection while requiring uniform compliance across casino formats.
Uganda has removed the prior exemption for land-based casinos from the 15% withholding tax on customer winnings. President Yoweri Museveni proposed the change via an amendment to the Income Tax (Amendment) Bill 2026, aligning tax treatment with that already applied to online betting and gaming on net winnings.
The adjustment eliminates the previous disparity between platforms for substantially similar activities. It is projected to safeguard tax income at Shs65 billion ($17.5 million). As reported by iGaming Business, Maximus Ochai, chairperson of Uganda’s Committee on Finance Planning and Economic Development, backed the removal.
Ochai said: “The committee examined the Income Tax (Amendment) Bill and the president’s request and agrees with the president that the exemption granted to land-based casinos will create unnecessary opportunities for tax avoidance and revenue leakage since it establishes different tax treatment for substantially similar gaming activities solely on the platform through which they are conducted.”
Harmonisation of Gambling Taxes in Uganda
In April, Uganda approved the Lotteries and Gaming (Amendment) Bill 2026, which set a harmonised 30% tax rate for both betting and gaming. Betting activities had previously been taxed at 20% on the basis that they presented lower risk to players.
H2 Gambling Capital data shows Uganda’s total interactive segment generated $435.3 million in gross win in 2025. The forecast anticipates the sector will surpass $1 billion in annual gross win by the end of 2029. The source notes parallel tax adjustments elsewhere in Africa, including Kenya’s 5% levy on betting wallet withdrawals and deposits, and Lagos State, Nigeria’s 5% withholding tax on player winnings introduced in February.
Closing the Avoidance Gap
Removing the exemption directly targets revenue leakage created by platform-based tax differences. Regulators have now established uniform treatment that limits structuring opportunities while preserving the projected revenue figure. Operators will need to adjust withholding practices uniformly across land-based and digital channels to maintain compliance in this tightened framework.
Reporting: iGaming Business (iGB)
Generated by SCCG’s automated editorial system from published source reporting. SCCG Management holds editorial responsibility.
Tax parity across platforms protects $17.5M in revenue and signals East Africa's accelerating shift to unified compliance frameworks.
We track regulatory convergence across every regulated market, and Uganda's move — closing platform-based tax gaps — is a bellwether for the region. As interactive GGR climbs toward $1B by 2029, operators expanding into East Africa face tightening, harmonized tax structures. SCCG helps partners navigate these shifts with market intelligence and compliance positioning that keep pace with revenue protection mandates.
- Exemption removed; land casinos now taxed at 15% on net winnings, matching online platforms
- Protects Shs65B ($17.5M) in tax revenue and follows April's 30% harmonised GGR rate
- Uganda interactive sector at $435.3M GGR in 2025, forecast to exceed $1B by 2029
SCCG angle: SCCG's network spans operators, regulators, and advisors across East Africa. When tax frameworks shift, we connect clients to the on-the-ground intelligence and regulatory counsel that shape go-to-market strategy — whether entering Uganda, adapting to Kenya's withdrawal levy, or benchmarking compliance across the region's fastest-growing interactive markets.
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