The National Lotteries and Gaming Regulatory Board (NLGRB) has engaged the Uganda Revenue Authority (URA) and licensed gaming operators on the implementation of the withholding tax on winnings from betting and gaming activities under Section 131 of the Income Tax (Amendment) Act, 2026.
The engagement focused on clarifying the implementation of the new tax requirement and promoting greater understanding among stakeholders across Uganda’s gaming sector.
Under Section 131, licensed gaming operators are required to withhold tax at a rate of 15% on winnings, calculated as the difference between the amount paid out and the amount staked by the player. The provision does not apply to winnings paid by a person licensed to conduct the National Lottery.
During the engagement, stakeholders highlighted the importance of continued collaboration between government, regulators, and the gaming industry as new policies and regulatory requirements are implemented.
The NLGRB and URA reaffirmed their commitment to working with licensed operators to establish a compliant, sustainable, and predictable operating environment for Uganda’s gaming sector.
The discussions also focused on developing practical and consistent approaches that provide regulatory certainty, support compliance, safeguard government revenue, and enable the industry to grow responsibly.
The NLGRB further encouraged licensed operators to adopt technological advancements and regulatory standards across the sector. Technology-driven compliance was highlighted as an increasingly important tool for strengthening transparency, accountability, fair competition, and public confidence in the gaming industry.
The engagement forms part of ongoing efforts to strengthen collaboration among government institutions, regulators, and industry stakeholders while identifying practical, long-term solutions for Uganda’s gaming sector.
Through continued stakeholder engagement, the parties aim to support the development of a robust, sustainable, responsible, and safe gaming industry that contributes to Uganda’s economy through tax revenues, employment, investment, and innovation.
