Uganda Casino Operators Request Retention of 30% GGR Tax Over New 15% Winnings Levy
Uganda land-based casinos via UGOA seek to retain the 30% GGR tax instead of the 15% winnings withholding tax, citing chip-tracking complexities and compliance costs. The levy was confirmed in the Income Tax (Amendment) Act 2026. It affects over 2,500 jobs and risks driving activity to unlicensed venues.
SCCG Take — Without adjusted rules or a joint working group, added burdens could erode licensed operator viability. Regulators must weigh enforcement practicality against stated employment and revenue impacts.
Uganda’s land-based casino operators are seeking to retain the existing 30% gross gaming revenue tax rather than comply with the newly enforced 15% withholding tax on individual player winnings. The Uganda Gaming Operators Association (UGOA) cites major administrative hurdles in tracking winnings via casino chips and warns of higher compliance costs that could affect business sustainability.
As reported by Times of Casino, UGOA estimates that licensed casinos directly employ more than 2,500 people. The association cautions that added financial burdens may harm jobs, local suppliers, and push some customers toward unlicensed operators.
Practical Barriers in Tracking Individual Winnings
A core concern involves transactions that do not produce net winnings. For instance, a player who purchases UGX1 million in chips but cashes out UGX700,000 records a net loss of UGX300,000. Operators must track every chip purchase, exchange, and redemption across tables and games to determine taxable amounts under the new rules.
The requirement follows the Income Tax (Amendment) Act 2026, assented to on August 20 and published in the Uganda Gazette on August 28. Parliament removed a proposed exemption for land-based casino winnings while preserving one for the national lottery. The Uganda Revenue Authority issued guidelines that detail calculations for slots, online withdrawals, jackpots, and major prizes. Operators must display tax notices, retain records for five years, and file monthly Gaming Information Returns.
Next Steps Through Industry Advocacy
These concerns emerged during an engagement with the Private Sector Foundation Uganda, led by executive director Stephen Asiimwe. Its policy department will now evaluate the issues for their effects on employment, business viability, and government revenue.
UGOA has requested separate licensing for online and land-based casinos, clearer transaction classifications, independent financial records, regular audits, and a joint technical working group with government authorities. The outcome of this advocacy will determine whether Uganda’s gaming framework balances revenue goals with operational realities that support the sector’s licensed participants.
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