Senegal implements 20% tax on player gambling winnings under Law 17/2025

Senegal has begun deducting a 20% tax at source on all gambling winnings, with retail bets covered from 1 November 2025 and online payouts following in mid-November, as the government seeks new fiscal revenue and tighter control over a booming betting market.

Senegal has officially rolled out a 20% tax on player winnings across its regulated gambling sector, marking one of the most far-reaching fiscal changes in the country’s betting landscape. The measure, introduced under Law No. 17/2025, took effect on 1 November 2025 for games sold through land-based betting shops and lottery outlets, and is being extended to digital platforms from mid-November.

In an official notice to customers, the Senegalese National Lottery (LONASE) confirmed that the 20% levy is now automatically deducted at payout. For example, a player who wins CFA 100,000 will receive CFA 80,000, with the remaining CFA 20,000 transferred directly to the Treasury as a tax on winnings. Bettors no longer need to file separate tax declarations: every winning ticket is taxed at source, whether it comes from retail shops or online channels once the digital rollout is complete.

The reform is part of a wider package embedded in Prime Minister Ousmane Sonko’s economic and social recovery plan. The same Law No. 17/2025 also introduces a 20% tax on operators’ gaming income, in addition to the existing 30% corporate tax, positioning gambling as a more significant contributor to state finances and national development projects.

However, the new tax has sparked strong reactions from players and industry observers. Bettor associations describe the levy as a form of “spoliation” and “scam”, and organised a 72-hour nationwide betting strike from 3 November to protest the sudden reduction in net payouts and warn that higher taxes could drive players toward unlicensed operators. As authorities monitor the first months of implementation, the key question will be whether the 20% winnings tax can meet revenue goals without undermining channelisation to the regulated market.