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The Parliament of Uganda has removed the previous exemption from a 15% winnings tax for land-based casinos after President Museveni proposed introducing an equal taxation system for online and land-based gambling.
The recommendations to amend the Income Tax Bill were passed on August 4, 2026, with the country now set to require operators to apply a 15% withholding tax on players’ net winnings, exactly as it works in the case of online casinos. The government is expecting to generate around $17.5 million in income taxes with the addition of the new winnings levy.
The chairperson of Uganda’s Committee on Finance Planning and Economic Development, Maximus Ochai, stated:
“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.”
Minister of Finance, Henry Musasizi, added:
“In a nutshell, I am of the considered opinion that the President’s proposal is in the right direction. The process of arriving at this decision evolves; we can have a position today as a government, but when new information comes, another position can be formed.”
One of the goals of the bill is to ensure equal tax treatment for all betting and gaming operators; however, the national lottery will continue to hold its exemption from the taxes.
