African regulators are restructuring gambling winnings taxes following enforcement difficulties and revenue shortfalls. Ghana eliminated its levy in April 2025, while Uganda introduced a new withholding framework effective July 2026.
Ghana Repeals Withholding Levy
The Income Tax (Amendment) Act 2023 established a 10% withholding tax on betting and lottery winnings, paired with a 20% gross gambling revenue charge for operators. Collections fell significantly below projections, with the Ghana Revenue Authority recording approximately GH¢80 million against an expected GH¢268.75 million ($23.3 million).
Parliament removed the levy under a certificate of urgency, and President John Dramani Mahama signed Act 1129 on 2 April 2025. Finance minister-designate Cassiel Ato Forson stated in January 2025 that the measure "must be abolished" due to its failure, a position he reiterated in his inaugural budget address. Government spokesperson Felix Kwakye Ofosu noted the tax disproportionately affected young players seeking supplemental income during economic hardship, while industry representatives highlighted administrative difficulties and inconsistent enforcement across the market.
Uganda Implements Revised Framework
Uganda implemented a revised framework through the Income Tax (Amendment) Act 2026 and the Lotteries and Gaming (Amendment) Act 2026, both active from 1 July. The legislation sets a 15% withholding tax on net winnings, calculated as payouts minus the original stake, alongside a unified 30% levy on gross gambling revenue.
Operators must settle qualifying tax arrears by 30 June to receive waivers on interest and penalties.
These adjustments continue a broader regional pattern where initial revenue targets face operational resistance, prompting periodic policy revisions across African betting markets.