Uganda Gives Gambling Operators Until June 30 to Clear Tax Arrears Before New Tax Regime

Uganda’s betting and gaming operators have until June 30 to settle qualifying outstanding gaming tax debts and secure a full waiver of interest and penalties before a new 30% gaming tax and 15% withholding tax on winnings take effect on July 1.

Uganda’s gambling operators are facing a key compliance deadline as the Uganda Revenue Authority continues its tax waiver programme ahead of major changes to the country’s betting and gaming tax framework.

Licensed betting companies, casinos and other gaming businesses have until June 30, 2026 to clear qualifying outstanding domestic tax liabilities, including gaming tax arrears. Under the waiver, taxpayers that fully settle principal tax debts that were outstanding as of June 30, 2024 will receive a 100% waiver of the related interest and penalties.

The relief is automatic once the qualifying principal tax is paid. Operators that make partial payments can still receive a proportional waiver, with interest and penalties reduced according to the amount of principal tax cleared. After the June 30 deadline, unpaid obligations will again attract the normal interest and penalty charges.

The timing is especially important because Uganda’s new gambling tax regime begins on July 1, 2026. Parliament has approved a harmonised 30% tax rate for betting and gaming activity, replacing the previous split structure under which betting and gaming were taxed differently. The new tax will apply to the total amount staked less payouts during the relevant filing period.

Players will also be affected. A 15% withholding tax on net winnings from betting and gaming activity is set to take effect from July 1, adding a direct tax burden on customer payouts as part of the government’s wider revenue mobilisation strategy for the 2026/27 financial year.

For operators, the combination of the waiver deadline and the new tax structure creates a narrow adjustment window. Companies with legacy tax arrears are being encouraged to regularise their position before the new regime begins, while also updating their reporting, accounting and payment systems for the higher and more uniform tax burden.

The reform comes as Uganda continues to strengthen oversight of its gambling sector. The National Lotteries and Gaming Regulatory Board has also been working with the Uganda Revenue Authority on improved coordination, compliance and revenue mobilisation, including efforts linked to the National Central Electronic Monitoring System.

For the industry, the message is clear: Uganda is moving toward a more formal, data-driven and revenue-focused gambling framework. The June 30 deadline offers operators a final opportunity to clean up old liabilities before the market enters a stricter tax phase from July