Uganda’s Parliament Backs Equal Tax Treatment for Land-Based Casino Winnings
Uganda’s Parliament has moved to align the tax treatment of gaming winnings by removing an exemption that excluded licensed land-based casinos from a proposed 15% withholding tax on betting and gaming winnings.
The decision, reached on August 4, 2026, followed President Yoweri Museveni’s return of the Income Tax (Amendment) Bill, 2026 for reconsideration after he objected to a provision that imposed withholding tax on betting and gaming winnings and exempted winnings from land-based casinos licensed under the Lotteries and Gaming Act, 2016.
The Parliament Committee on Finance, Planning and Economic Development agreed with the President’s concern and recommended that the exemption be removed. The Committee noted that maintaining different tax treatment for comparable gaming activities could create opportunities for revenue losses and tax avoidance.
“The committee examined the Income Tax (Amendment) Bill, 2026 and the President’s request and agrees with the President that the exemption granted to land-based casinos will create unnecessary opportunities for tax avoidance and revenue leakage since it establishes different tax treatment for substantially similar gaming activities solely on the platform through which they are conducted,” said Hon. Maximus Ochai, Chairperson of the Committee.
According to the Finance Ministry, applying the withholding tax across both online and land-based gaming activities would help the government achieve its projected revenue target of approximately Shs65 billion for the 2026/27 financial year.
