Uganda extends tax amnesty for betting and casino operators, waiving interest and penalties on old gaming tax arrears

URA says gambling operators with unpaid principal domestic taxes as of 30 June 2024 can clear arrears by 30 June 2026 and have all related interest and penalties waived automatically, with gaming tax explicitly included in the relief.

Uganda’s Revenue Authority (URA) has announced a new tax waiver that allows businesses—including licensed betting companies, casinos and other gaming operators—to settle qualifying domestic tax arrears without the burden of accumulated interest and penalties. URA says the relief applies where the principal tax was outstanding as of 30 June 2024, provided the principal is paid by 30 June 2026, after which normal interest and penalties will again apply.

URA Commissioner General John Rujoki Musinguzi said the waiver is meant to help taxpayers return to full compliance by removing the “weight” of interest and penalties that can lock up cashflow. URA also notes the waiver is automatic—taxpayers do not need to apply—and partial settlements still qualify via a pro-rata waiver tied to the portion of principal paid.

For the gambling sector, the key detail is scope: URA lists gaming tax among the domestic taxes covered under the waiver, alongside other obligations such as income tax and VAT, while stressing that customs taxes and duties are excluded and that certain deterrent penalties (including some compliance-related penalties) are not covered.

The policy is anchored in Uganda’s updated tax administration framework. The Tax Procedures Code reforms insert a specific rule—Section 47B—that provides for the waiver of interest and penalties outstanding as at 30 June 2024 where the principal is paid by 30 June 2026, including pro-rata relief for partial principal payments.

For operators, this is a rare “reset window” to clean up legacy balances while the regulator simultaneously tightens oversight through wider reforms. The practical challenge now is reconciliation: firms with historical liabilities will need to confirm what qualifies under domestic taxes, structure payments to lock in maximum relief, and stay current on ongoing gaming tax obligations as the 30 June 2026 deadline approaches.