Gambling regulations in Africa: Key changes coming in 2025

Nigeria's New Tax Regulations

Beginning January 1, 2025, Nigeria will enforce new withholding tax regulations that impose a 5% tax on winnings for residents and a 15% tax for non-residents in the i-gaming sector. This tax will apply to various gaming activities, including sports betting and lotteries, alongside a 5% excise duty on telecommunications and gaming services based on total charges.

Kenya's Increased Betting Tax

In Kenya, the excise tax on betting stakes will rise from 12.5% to 15%, following the enactment of the Tax Laws (Amendment) Act 2024. As a result, gamblers will now pay Sh15 for every Sh100 wagered, reflecting the government's strategy to boost tax revenue from gambling activities.

Morocco's Withholding Tax on Online Winnings

Morocco has introduced a 30% withholding tax on winnings from foreign online gambling platforms as part of its 2025 Finance Bill. This tax will be deducted at the source to streamline collection and compliance, along with a 2% solidarity contribution for Moroccan residents earning online gambling prizes.

Zimbabwe's Sports Betting Tax

Effective January 1, 2025, Zimbabwe will implement a 10% tax on gross winnings from sports betting to regulate its expanding gambling sector. This tax applies to both in-house and online betting, with bookmakers responsible for withholding the tax on behalf of the government.

Congo-Brazzaville's Comprehensive Gambling Law

Congo-Brazzaville has enacted Law No. 37-2024 to provide a comprehensive regulatory framework for gambling and betting activities. This law establishes licensing and taxation guidelines for various operations, including sports betting and casinos, and creates a new regulatory authority to ensure compliance.

Zambia's Excise Duty on Betting

Zambia is set to introduce a 10% excise duty on betting amounts as part of its 2025 budget, aiming to enhance revenue collection from the gambling sector. This measure is expected to improve regulation and oversight of betting activities throughout the country.

Gambia's Increased Tax on Gambling Winnings

In Gambia, the tax on gambling winnings will rise from 30% to 40%, as announced by Finance Minister Seedy K.M. Keita. This increase is part of a broader strategy to enhance government revenue, which includes tax hikes in other sectors such as tobacco and alcohol.