🇺🇬 Uganda Removes Casino Exemption: 15% Winnings Tax Now Applies to Land‑Based Gaming
August 11, 2026
Uganda has officially ended the long‑standing tax advantage enjoyed by land‑based casinos, bringing them fully in line with the online gaming sector. Following President Yoweri Museveni’s approval of amendments to the Income Tax (Amendment) Bill 2026, all casinos must now apply a 15% withholding tax on net winnings before paying out customers.
This marks one of the most significant regulatory harmonisations in Uganda’s gaming industry and carries direct implications for operators, investors, and casino buyers evaluating market entry or acquisition opportunities.
Unified Taxation Across All Gaming Verticals
Previously, land‑based casinos were exempt from the 15% winnings tax, while online betting and gaming were required to apply it. This discrepancy created opportunities for tax avoidance and inconsistent regulatory treatment.
The new amendment eliminates that gap entirely.
Uganda’s government expects the harmonised tax structure to generate Shs65 billion (USD 17.5 million) in additional revenue, strengthening fiscal oversight and reducing leakage.
Maximus Ochai, Chairperson of the Committee on Finance Planning and Economic Development, stated that maintaining different tax treatments for similar gaming activities “creates unnecessary opportunities for tax avoidance and revenue leakage.” The committee fully supported the president’s proposal.
📌 Practical Example: How the 15% Tax Affects a Winning Player
To illustrate how the new tax applies in real casino operations, consider a typical customer scenario:
Player Session Example
- Buy‑in: $100
- Cash‑out: $500
- Net winnings:
$500−$100=$400
Uganda’s 15% withholding tax applies only to the net winnings, not the full payout.
Tax Calculation
Tax=15%×$400=$60
Final Amount Paid to the Player
Final Payout=$500−$60=$440
The customer leaves the casino with $440.
This example demonstrates how profitable sessions are taxed, while losing sessions remain untaxed — a key operational detail for cage management and compliance teams.