Uganda Land-Based Casino Operators Urge Reconsideration of 15% Winnings Tax

Uganda’s land-based casino operators want the government to drop the 15% withholding tax on player winnings, saying physical venues cannot administer it with accuracy. The Uganda Gaming Operators Association instead prefers to remain under the existing 30% gross gaming revenue tax. According to Nile Post, the group raised these concerns after meeting the Private Sector Foundation Uganda, whose policy team will now study effects on jobs, businesses and household incomes.

Robert Kabonero, UGOA chairman, said the operators accept taxation but need a workable method. “We are not opposed to taxation, and as licensed operators, we pay our fair share,” Kabonero said. “What we are asking for is a practical and fair collection approach that reflects how land-based casinos operate.” He added that the 30% GGR tax, paired with stronger oversight, offers a more reliable revenue path.

The tax has been in force since 1 July under income tax changes, with Uganda Revenue Authority guidance updated on 2 November. Table games require subtracting chips purchased from chips cashed out per player per visit; slots use cash-out minus cash-in. Operators must issue receipts showing the tax, post notices, keep five-year records and file daily player details monthly.

Collection Difficulties in Physical Venues

UGOA notes that unlike online accounts, land-based play involves repeated chip purchases, exchanges and movement between games in one visit. A player buying UGX1 million in chips and cashing out UGX700,000 has lost money and owes no tax. Compliance would require new player identification systems, transaction monitoring, reconciliation processes and extra staff. The association warns these steps could put more than 2,500 jobs at risk, cut tax receipts and push activity toward unlicensed operators.

Similar points were made in an April parliamentary hearing, as reported by New Vision. In 2023 Parliament raised the gaming tax to 30% while acknowledging identification problems in roulette, poker and slots. UGOA traces the collection issues to 1994 and estimates the new tax could yield about UGX65bn in the 2026–27 financial year. It proposes separate licences for physical and online casinos, clearer transaction rules, independent audits and a joint government working group.

What Must Happen Next

The dispute shows regulators must match collection rules to actual operating realities rather than assume online methods transfer cleanly to the floor. Without adjustment, licensed operators face rising costs while government revenue targets remain unmet. A technical working group offers the clearest route to a system that protects employment, maintains oversight and delivers sustainable collections.