The Zambia Revenue Authority (ZRA) has opened a temporary tax relief window for businesses in the gaming and betting sector, allowing operators to regularize outstanding tax obligations and potentially qualify for relief from certain penalties and interest.
Known as the Extended Voluntary Disclosure Scheme (EVDS), the programme began on 17 September 2026 and will run until 31 December 2026. It covers qualifying tax liabilities for periods ending on or before 31 August 2026.
Under the EVDS, eligible taxpayers may voluntarily disclose previously unreported tax liabilities, submit any outstanding returns, and pay the principal tax due in return for a waiver of qualifying penalties and interest. The ZRA says the scheme provides a set time-frame for taxpayers to correct their tax affairs and meet their remaining obligations.
Gaming and betting businesses are specifically included. The EVDS covers the Presumptive Tax on Gaming and Betting and the Betting Levy, as well as other domestic tax obligations such as income tax, Pay As You Earn (PAYE), rental income tax, withholding tax, and Value Added Tax (VAT), subject to the applicable conditions.
Where a taxpayer settles the underlying principle tax liability in full, the EVDS provides a 100% waiver of qualifying accrued penalties and interest. Taxpayers who pay only part of the principal tax during the programme period may receive proportional relief, depending on the amount paid.
The extent of the waiver is linked directly to the principal tax paid. For example, if a taxpayer settles 50% of an eligible principal tax liability, they may qualify for a corresponding 50% waiver of qualifying penalties and interest.
To participate, taxpayers must make full and accurate disclosures of previously undeclared income. Where relevant, businesses are also expected to provide information related to imports and exports and ensure that all outstanding tax returns are filed.
The scheme is available both to taxpayers who have never declared the relevant liabilities and to those who previously declared their obligations but still have penalties and interest outstanding. This allows compliant but indebted taxpayers to resolve unresolved issues within the time-frame.
With the EVDS due to close on 31 December 2026, eligible operators have a limited period to regularize qualifying historical tax obligations and potentially benefit from the penalty and interest waivers offered under the programme.
