Zambia Revenue Authority reminds betting firms to meet 14 December tax deadline amid festive-season surge

The Zambia Revenue Authority has issued a festive-season compliance reminder to betting operators, urging them to file returns and settle all November tax liabilities — including the disputed 10% excise duty on stakes — by 14 December to avoid disruptions during one of the busiest betting periods of the year.

The Zambia Revenue Authority (ZRA) has called on betting companies to prioritise tax compliance ahead of the festive season, reminding operators that returns and payments for November — including the newly introduced 10% excise duty on betting stakes — must be submitted by 14 December. In a recent notice highlighted by regional media, ZRA stresses that timely filing is essential to ensure “smooth operations” at a time when betting volumes traditionally spike around Christmas and New Year.

The 10% excise duty on betting stakes, implemented from September 2025 under the Customs and Excise (Amendment) Act No. 11 of 2025, remains highly contentious. The levy is applied to the total amount staked by customers and is treated as a consumption tax borne by bettors, with operators responsible for calculating and remitting the tax to ZRA. Statutory guidance requires betting companies to compute the duty and pay it monthly, with deadlines normally falling in the middle of the following month.

ZRA’s latest reminder follows a series of legal and commercial battles over the stake tax. In October, Zambia’s Constitutional Court dismissed an attempt by major operators betPawa and Betway to suspend the excise duty, confirming that ZRA may continue collecting the 10% levy while a broader constitutional challenge proceeds. The court sided with the authority’s position that the tax is lawful and that operators must comply under a “pay now, argue later” principle.

Despite this, industry resistance has remained strong. Several brands have temporarily scaled back or suspended local operations, describing the new tax as financially unsustainable and warning of potential job losses if the framework is not adjusted. Finance minister Situmbeko Musokotwane has acknowledged these concerns and confirmed that consultations with betting firms are ongoing, but has also defended the levy as an important tool for raising revenue and addressing social harms linked to betting.

Against this backdrop, the pre-Christmas compliance reminder signals that ZRA expects full adherence to the November deadline, regardless of ongoing policy debates. For operators, the message is clear: failure to file returns and settle all liabilities — including the 10% excise duty on stakes — by 14 December could invite penalties or administrative action at precisely the moment when customer activity, and scrutiny from regulators, are at their highest.